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Germany Federal Ministry of Finance publishes draft BEPS 2.0 Pillar Two implementation bill

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Germany

  • The German Ministry of Finance’s discussion draft for the implementation of the Global Minimum Tax is closely aligned with the requirements of the European Union (EU) Directive on the introduction of a Global Minimum Tax and the Organisation for Economic Co-operation and Development (OECD) Model Rules.

  • Interested parties may submit comments until 21 April 2023.

Executive summary

The German Ministry o…

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