Effects of lowering the low tax limit to 15 percent

Summary

Original text of the question(s):<br /> <br /> What fiscal effects would a reduction in the low tax limit in the foreign tax law from 25 percent to 15 percent, as is being discussed or called for in the current reform of the foreign tax law (www.wallstreet-online.de/nachrichten/11979935-deutschland-wirtschaft-kritiert-aussensteuergesetz), and how many countries would or would fall under each Low tax limits fall within the scope of this rule?

Machine translation from German. The official text remains authoritative.

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