Support the G20 and OECD initiative to combat tax base erosion and profit shifting of international corporations

Summary

Improving the competitive conditions for companies that tax profits fully in Germany and supporting entrepreneurial activity through a competition-promoting and fair tax system: activities at G20 and OECD level, tax payment at the place of value creation, improved coordination of international rules against competitive advantages of multinational companies over SMEs

Machine translation from German. The official text remains authoritative.

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• 17/12827

  Drucksache · DE · 19 March 2013

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