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German Federal Council approves BEPS 2.0 Pillar Two implementation bill together with other tax bills

|Tax Alerts, Information Reporting, Legis ...|Germany
Germany

  • The German Federal Council has approved the bill addressing the implementation of the Global Minimum Tax in accordance with the respective European Union (EU) Minimum Tax Directive and the Organisation for Economic Co-operation and Development (OECD) Model Rules as well as other tax bills.

Executive summary

On 15 December 2023, the German Federal Council approved the bill implementing the EU Minim…

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