Justice, Equality and Tax Law
1. Aufl. 2022
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S. 1601. Introduction
In an Interview in July 2021, the German Minister of Finance, Mr. Olaf Scholz, stated:
In the future, an effective tax rate of at least 15 percent is to apply to internationally active corporations. This will dry up tax havens. This is because companies will no longer have the opportunity to artificially minimize their taxes by shifting their profits to countries with particularly low tax rates. The global effective minimum taxation ensures that every company has to make its fair contribution to financing the community. This is fair.
In October 2021, 136 countries signed up to participate in the two-pillar solution developed by the OECD Inclusive Framework (IF): The interplay between, on the one hand, a global minimum tax (Pillar Two) and, on the other hand, an extended nexus rule to allocate revenue of highly profitable multinational enterprises to end market jurisdictions (Pillar One) shall lead to a fairer level of taxation of globally active, predominantly digital, players. Pillar Two is the result of the BEPS Program initiated by the G20 and the OECD member countries to fight domestic tax base erosion and profit shifting (BEPS). Action 1 of the BEPS Plan examined ...