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Taxation

The Min­istry fo­cuss­es on is­sues of na­tion­al and in­ter­na­tion­al tax pol­i­cy and is re­spon­si­ble for na­tion­al tax leg­is­la­tion. In ad­di­tion, the Min­istry is re­spon­si­ble for ne­go­ti­at­ing in­ter­na­tion­al agree­ments.

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Fair 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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Fair 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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Taxation What are taxes and what are they used for?

Taxes are the state’s most important source of revenue. The state uses the money to pay for things that are in the public interest. But who decides how much we have to pay in taxes? And why are there so many different kinds of taxes? This brochure provides answers to these and other important questions relating to taxes.

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