Lower the low tax limit for additional taxation to an internationally competitive level

Summary

Reduction of the low tax limit according to the Foreign Tax Act (AStG) to 15 percent, review of your international competitiveness every three years and publication of the results in a test report

Machine translation from German. The official text remains authoritative.

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2 official files

• 19/29843

  Drucksache · DE · 19 May 2021

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• 19/27818

  Drucksache · DE · 23 March 2021

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