Bundesministerium der Finanzen, Berlin © nmann/Fotolia

Tax policy reform between fairness and economic growth

In recent year several multinational enterprises (MNE) – mostly IT-based US companies – reported extremely low tax ratios for their profits earned outside the US. This fact captivated public attention and lead to a debate about the fairness of tax systems, in particular with respect to cross-border businesses. Subsequently, the changed focus of politicians lead to several reform projects – most important the action plan on Base Erosion and Profit Shifting (BEPS) presented by OECD/G20 leaders.

BEPS challenges: An initiative for fair taxation leads to tax disadvantages for industrialized countries

The Action Plan of European Commission

Financial Transaction Tax (FTT)


International tax issues

EU package harbours dangers for industry

- BDI Director General Markus Kerber comments on the initiative of the EU Commission relating to tax harmonisation. more
International tax issues

Halt to plans for a financial transaction tax

- In a joint statement, Germany’s leading trade associations call on European finance ministers to drop plans to introduce a financial transaction tax. more