Internationale Mindestbesteuerung von Unternehmen

Abstract

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Digital Taxes for Sustainable Development?

“…This would remove the incentive for lower taxation. A second instrument has a complementary effect and taxes profits that are shifted within affiliated companies to another country if the destination country does not tax them at an appropriate level (Becker/Englisch 2019). The ICRICT Commission also favours such a global minimum tax rate but sets it at 25 %, twice as high as discussed in the negotiations.…”