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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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G7 G7 Finance Ministers and Central Bank Governors' Statement, Washington D.C.
On 12 April 2023, the G7 finance ministers and central bank governors issued a joint statement.
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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 Debt service suspension for Ukraine extended until 2027
At a virtual meeting held on 14 September 2022, Germany joined other official bilateral creditors and the government of Ukraine in concluding a Memorandum of Understanding to provide coordinated debt service suspension for Ukraine. Under the Memorandum, Ukraine’s payment obligations will be suspended until the end of 2023. On 24 March 2023, the Group of Creditors extended the existing debt …
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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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G7 G7 Statement on Russia’s War of Aggression against Ukraine and its Impact on the Global Economy
On 23 February 2023, the G7 finance ministers and central bank governors issued a joint statement.
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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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G7 presidency G7 Finance Ministers’ Statement on support to Ukraine
On 22 December 2022, the G7 finance ministers held their last virtual meeting under Germany's presidency and issued a joint statement.