Article in Journal
Reform of International Company Taxation
Clemens Fuest, Elena Herold, Florian Neumeier
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 10, 31-36
ifo Institut, München, 2021
ifo Schnelldienst, 2021, 74, Nr. 10, 31-36
On the initiative of the OECD, 134 countries have agreed on a joint declaration on the reform of the international corporate tax system. This includes agreement on a common definition of taxable profit and a change in taxation rules under European law. Germany’s next federal government should develop new ideas on how to tackle tax avoidance while continuing to seek the necessary agreement from other member states at the international level.
Included in
Journal (Complete Issue)
ifo Schnelldienst 10/2021: Reforms for Tax Policy
ifo Institut, München, 2021