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Taxation Global minimum tax: frequently asked questions
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
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europe We need to strengthen EU fiscal rules, not dilute them: Guest article by Christian Lindner in the Financial Times
Sound public finances are a prerequisite for enabling economic growth in the EU. We need to ensure that we have fiscal buffers for potential future crises.
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Taxation Global corporate tax reform is on the way
Under the auspices of the OECD, 138 countries have reached an agreement on a fair allocation of taxing rights and a global minimum effective tax rate of 15%. This is a genuine revolution in international tax law. The global minimum tax rate will now be implemented in national law.
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Ukraine Christian Lindner on the anniversary of Russia’s invasion of Ukraine
A year ago, on 24 February 2022, Russia invaded Ukraine, starting a war of aggression against the entire Ukrainian territory. As Christian Lindner stated on the occasion of this anniversary, Ukraine is fighting for the values that we hold dear. We will remain on Ukraine’s side until it prevails in this war.
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Europe Launch of European Tech Champions Initiative
Finance Minister Lindner's statement on signing of the European Tech Champions Initiative: “With the ETCI, we are now filling a gap in the financing landscape and strengthening Europe's strategic autonomy.”
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Internationales Steuerrecht [EN] Questions concerning the application of the Platform Tax Transparency Act
The Platform Tax Transparency Act of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.
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taxation Questions concerning the application of the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz)
The Platform Tax Transparency Act of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.
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taxation The Finance Ministry Circular of 2 February 2023 - Questions concerning the application of the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz)
The Platform Tax Transparency Act of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.
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taxation Act on the Reporting Obligation and the Automatic Exchange of Information in Tax Matters by Reporting Platform Operators (Platform Tax Transparency Act)
The Platform Tax Transparency Act (PStTG) of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. The Act serves to transpose Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative …
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Taxation External tax relations
An overview of German law on external tax relations, especially transfer pricing.