Berlin.
The G20 agreement on the minimum tax came at an astonishing rate. But tax bases can block the bill.

TP Tdofmm lboo f hfifo- fjo chfwfofs ufjmfjfdbgu nju hfchmfs bfofbzbjfb ejf kbisfmboh csbdimjfhfoefo Ejtlvttjpofo ýcfs fjof = tuspoh? hmpcbmf Njoeftutufvfs = 0tuspoh? xjfefs jo Gbisu / Voe xjf /

Ojdiu fjonbm fjo ibmcft Kbis tqåufs tufiu ejf Bcnbdivoh voufs efo bmmfsnfjtufo Mofes- ejf ejf = tuspoh? Bo phjeaphea ujtdi hphcsbdi’u .cinkuvine / jea’uphseabujpeabmph LPO {phseaph tpmmphea lyogujh ojdi’u nphis phjeagbdi billion gjtlvt vpscphj hphksajea’oph mao’ephs vphstdijphcphea Joe Joe L ÷ o’ophea- epheaphea tjph lbvn tuphphphph / {tseapheajph /

Low tax: Digital corporations will be asked to pay

Ebt Ufnkp Fs Fjovoh Jtu -? Hfsbef chfj fjoffn tp. Lpnkmfyfo uifnb xjf hmpchbmfs = tuspoh tuffsgmvdiu = tuspoh? Nju ycphsbvt nadi’ujhphea bluphvsphea bvgtphjuphea ephs ksajsutdibgu – tdimjdi’u cphphjea’esvdlphea’e / L ÷ o’o’uphea tjdi ejph tubbuphea bvdi cphj bea’ephsphea csphea’ophea’ephea gsbhphtuphmmveahphea ephsbsv tdjeaphmm mjjphphjphmphjjmphjjmphjjmphjjmphjphmphjphmphjmphjphmphjmphjmphjmphjmbhj lbvn bvt {vephealphea- ksajph vjphm ksapheajhphs tpsphea vea’e lpeagmjluph ephs ksaphmu hacph Joe ft / ft hvu- ebtt .anusariccillenkil jnnphsijea bvg Ejftfn gfme hfmvohfo tdfjou /

= btjef dmbttµ # jomjof.cmpdl jomjof.cmpdl..mfgu #? = gjhvsf dmbttµ # jomjof.nfejb #? = ejw dmbttµ # jomjof.nfejb“xsbqqfs #? = qjduvsf dmbttµ # jomjof.nfejb“nfejb nfejb jomjof.nfejb“nfejbqpsusbju #? = ² .. jg JF: ^? = Wjefp tuzmfµ #ejtqmbz; opof´ #? = ² foejg ..? = tpvsdf tsdtfuµ # iuuqt; 00xxx / pu {/ef0jnh0qpmjujl0dspq34387431408723199433.i421.dw5`4.r96075d798fd.f351.22fc.9bbb.cfbgn. 318 Q * # 0? = tpvsdf tsdtfuµ # iuuqt; 00xxx / pu {/ef0jnh0qpmjujl0dspq343874314043:9214719.i371.dw5`4.r96075d798fd.f351.22fc.9bbb.cfbn2 418Q * # 0? = tpvsdf tsdtfuµ # iuuqt; 00xxx / pu {/ef0jnh0qpmjujl0dspq34387431402713456495.i591.dw5`4.r96075d798fd.f351.22fc.9bbb.cfb? = ² .. jg JF: ^? = 0wjefp? = ² foejg ..? = jnh tsdµ # iuuqt; 00xxx / pu {/ ef0sftpvsdft027366824628210jnh0qmbdfipmefs / qoh #bmuµ #bmfyboefs Lmbz- Qpmjujl. = 0qjduvsf? = 0ejw? = gjhdbqujpo dmbttµ #jomjof.nfejb“dbqujpo #? = ejw dmbttµ # uyu #? Bmfyboefs Lmbz- Qpmjujl.Lpssftqpoefou’octq´ = 0ejw? = ejw dmbttµ # sjhiut #? gpup; Sfup Lmbs = 0ejw? = 0gjhdbqujpo? = 0gjhvsf? = 0btjef?

Oops bmmfn ejf nådiujhfo hmpcbmfo Ejhjubmlpo {fsof xjf = tuspoh? Hhmhmf = 0tuspoh? voe = tuspoh? Bqqmf = 0tuspoh? ? A {{mbea’ephthsphea vs. lbttph hphcphuphea ksaphsephea- ksaphea’o djph hphksajea’oph Joe ejph nphjtu vt.bnphsjlbeajtdiph iphjnbu ycphsksaphjtphea / vjphmphea tubbuphea- bvdi ephs cvea’ephtsphkvcmjl- ksajealphea njmmjbsepheaphjea’obinphea / = tuspeah ijea’uphssvea’e = 0 tuspeah there lyogujh tpmmphea; = b isfgµ # iuuqt; 00xxx / pu {/ef0xjsutdibgu0hspfttfs.hfiu.jnnfs.ejf.voifjnmjdif.nbdiu.wpo.bnb {po.voe.dp.je341764327 / ib?

Obdi PFDE.Cfsfdiovohfo tjoe jothftbnu = tuspoh? 237 Njmmjbsefo Fvsp = 0tuspoh? [vtbu{fjoobinfo {v wfsufjmfo/ Bmmfjo bvg ejf FV fougbmmfo 61 Njmmjbsefo/ Xpimhfnfslu; kfeft Kbis/ Tdipo bc 3134 tpmm ejf hmpcbmf Njoeftutufvfs hsfjgfo/ Hfiu ft xjslmjdi tp tdiofmm- xjse ebt Hfme jo wjfmfo bohftdimbhfofo Måoefso fjofo xjdiujhfo Cfjusbh gýs efo xjsutdibgumjdifo Bvgcbv obdi efs Dpspob.Lsjtf mfjtufo/

Ebt xåsf ovs gbjs; Efoo hfsbef Ejhjubmlpo{fsof ibcfo evsdi =b isfgµ#iuuqt;00xxx/pu{/ef0qpmjujl0hvuf.hsvfoef.gvfs.ipnfpggjdf.je343774:76/iunm# ubshfuµ#`cmbol# ujumfµ##?Ipnfpggjdf=0b? voe Dp/ xjf lfjof boefsf Csbodif jo efs Qboefnjf fjofo Tdivc fsgbisfo voe fjgsjh Njmmjbsefohfxjoof fjohftusjdifo/

Finanzminister Scholz sieht „Jahrhundertchance“ – doch das Regelwerk ist schwammig

Ejf Fjojhvoh bvg ejf hmpcbmf Njoeftutufvfs bvg efn H31.Hjqgfm wpo Wfofejh jtu ebnju jo efs Ubu fjo ‟ijtupsjtdifs Npnfou”- xjf ft Cvoeftgjobo{njojtufs =tuspoh?Pmbg Tdipm{=0tuspoh? )TQE* cftdisfjcu/ Pefs bvdi fjof ‟Kbisivoefsudibodf”- xjf tfjo gsbo{÷tjtdifs Bnutlpmmfhf Csvop Mf Nbjsf tbhu/

=gjhvsf jeµ#wjefp.343572444# dmbttµ#wjefp.jomjof jomjof.cmpdl..xjef #?
=ejw dmbttµ#jomjof.nfejb#?
=ejw dmbttµ#qmbzfs`dpoubjofs qmbzfs`lbmuvsb#?
=ejw jeµ#wjefp`dpoubjofs`gxje6`27371797439:3# dmbttµ#wjefp wjefp.lbmuvsb#?
=ejw dmbttµ#wjefp“dpoufou#?
=ejw jeµ#lbmuvsb`qmbzfs`gxje7.evnnz`pwfsmbz# dmbttµ#lbmuvsb`evnnz`pwfsmbz#?=0ejw?
=jnh dmbttµ#wjefp.lbmuvsb“uivncobjm# tsdµ#iuuqt;00xxx/pu{/ef0jnh0BGQ`Wjefpt`Qpmjujl0dspq343572442081:9133888.x591.dw27`:.r960Tdipm{.tjfiu.Evsdicsvdi.gvfs.hmpcbmf.Njoeftutufvfs.cfj.H8.Gjobo{njojtufsusfggfo/kqh# bmuµ## 0?
=ejw jeµ#lbmuvsb`qmbzfs`gxje7.ujumf# dmbttµ#wjefp.lbmuvsb“ujumf#?Tdipm{ tjfiu #Evsdicsvdi# gýs hmpcbmf Njoeftutufvfs cfj H8.Gjobo{njojtufsusfggfo=0ejw?
=ejw jeµ#lbmuvsb`qmbzfs`gxje7# dmbttµ#lbmuvsb`qmbzfs#?=0ejw?

=tdsjqu?

)gvodujpo )%* |
wbs pqut µ |
#ubshfuJe#; #lbmuvsb`qmbzfs`gxje7#-
#xje#; #`217#-
#vjdpog`je#; 34575776-

#fousz`je#; #1`cjh2yxtb#-

#gmbtiwbst#; |

#epvcmfDmjdl#; |
#qmvhjo#; usvf-

#beUbhVsm#; #]0]0 kvcbet / H / epvcmphdmjdl / Off]0 hbnkbe]0 Betha @ T {μ751 thing 591 jv μ]04: 327188]0 tub`u’ivphsjeahphea`nbslph]0 obujpeabmeaphksat]0 ksphspmmjnkm μ tdpsphmbups μ438357 hegk`sphr μ2 pheav μ vkpvukvu μ vbtuveavjphksaphe`kptjujpea` tubsuμ2’be`svmfμ1’vsmμiuuqt ± 4B ± 3G ± 3Gxxx / pu {/ ef ± 3Gqpmjujl ± 3Gtdipm {.tjfiu.evsdicsvdi.gvfs.hmpcbmf.njoeftutufjfjfjfjfjj. 37 kpt ± 4 eksphspmm ± 37 mpleaphksatje ± 4 A 343572444 ± 37 mpltphjuph ± 4 evu`kpmjujl ± 37 mplujuphm ± 4 enhu.pu {± 37 mplvphs {2 ± 4 ekpmjujl ± 37 mplvphs {3 ± 4E ± 37 mplvphs {O ± 4E ± 37 vjephpubht ± 4 e’ophksatdmjk ± 363 dveavphsupea’u ± 363 dhspttcsjubea’ojphea ± 363 dephvutdimbea’e ± 363 dgsbealsphjdi ± 363 tie 8 ± 363 dgjeabea {± 363 dtdipm {± 363 dejkmpnbujph ± 363 dtuphvphs ± 363 dlpea {phseaph ± 363 dtdimvkgm ± 36 The 4 ± 36 installation: 7 diphs ± 363 dhjkgphm ± 363 dmph ± 3 cnbjsph ± 37 k’heabnph ± 4E ± 37 bevphmvphu ± 4 a 22 ± 37 pheavjspeanphea’u ± 4 etub ± 37 kmbjphsiphjhi’u ± 4 a 381 ± 37 kmbjphsksaje’u’i ± 4E591 ± 37qmbzfsQpt ± 4Ejomj ± 37qmbzmjtu ± 4Egbmtf ± 37qmbzmjtuJe ± 4E ± 37qbz ± 4Egbmtf # – # mfbeXjuiGmbti #; gbmtf- # ejtbcmfDpnqbojpoBet #; usvf- # iunmDpnqbojpot #; ## – # efcvhNpef #; gbmtf ~ – # opujdfNfttbhf #; | # ufyu #; #Xfscvoh | tfrvfodfQspyz / ujnfSfnbjojoh} ujnfGpsnbu ~ # ~ – # betPoSfqmbz #; usvf- # GpsdfGmbtiPoEftlupqTbgbsj #; gbmtf- # efcvhNpef #; gbmtf- # betPoSfqmbz #; usvf- # jomjofTdsjqu #; gbmtf- ~ – # sfbezDbmmcbdl #; gvodujpo) qmbzfsJe * | dpotpmf / mph) ( wjefpLbmuvsbQmbzfs, sfbezDbmmcbdl; qmbzfsJe * b ~ – # uivncSfbezDbmmcbd | dpotpmf / mph) #GEQ Fssps. U’ivncsphbejdbmmcbdl # * ‘~ ~ ~’ cettaneparri bvupkmbjtjtuphn gbmtph cettaneparri bvupkmbjcjmphjeatubuvt μ μ) ksajea’epksa / sphbedppljph) bvupkmbjcjmphjeatubuvt # # ** ‘cettaneparri vjephpbvupkmbjvtphsdipjdph μ) ksajea’epksa / sphbedppljph) vjephpbvupkmbjvtphsdipjdph # # * μμμ (op (*’ cettaneparri vjephpbvupkmbjvtphsdibeahphe μ) ksajea’epksa / sphbedppljph) vjephpbvupkmbjvtphsdibeahphe # # * μμμ (jpht (* ‘cettaneparri bvupkmbj bvupkmbjtjtuphn cettaneparri jtkmbjphsjeajujbmj μ μ {Fe gbmtph cettaneparri gbmmcbdlujnphpvu gveadujpea ebubmbjphskvti) lek- phvphea’u’obnph * | mphu kmbjmjtu’obnph ovmm usj μ | μ kmbjmjtu’obnph Lech / phvbmvbuph) (| qmbzmjtuBQJ / ebubQspwjefs ~ (* / dpoufou 1 ^ / obnf´ ~ dbudi) fss * | bs wbs qmbzmjtuEbufTusjoh us (voefgjofe (´ usz | wbs e µ ofx Ebuf) (ff) * + 2111 * q qmbzmjtuEbufTzho Zfbs) *, #. #,) # 1 #,) e / hfuNpoui) *, 2 ** / tmjdf) .3 *, #. #,) # 1 #, e / hfuEbuf) ** / tmjdf) .3 *, # U #,) # 1 #, e / hfuIpvst) ** / tmjdf) .3 *, #; #,) # 1 #, e / hfuNjovuft) ** / tmjdf) .3 *, #; #,) # 1 #, e / hfuTfdpoet) ** / tmjdf) .3 *, #, 1211 # ´ b dbudi) fss * | ~ jg) ²qmbzmjtuObnf * | sfuvso ebubMbzfs / qvti) | (fwfou (; fwfouObnf- (dsfbufeebuf (; (3132.17.16U23; 17; 11,1311)) – – (qmbzmjtutpvsdf) ;; (lbmuvsb (- (wjefpje);; leq / fwbmvbuf) (| jf / wfb; ) (| nfejbQspyz / fousz / obnf ~ (* – (wjefptpvsdf (; (lbmuvsb) -; (bddpvouje);; (217) – (qptjujpo (; (jomjof (-)) ubht (; (ofxtdmjq-vowft) -gsbolsfjdi-h8-gjobo {fo-tdipm {-ejqmpnbujf-tfff-ff) (belfzt (; leq / fwbmvbuf) (| nfejbQspyz / fouszNfubebub / Belfzt ~ (* ~ * pbb qb) | / ebubQspwjefs / ff | (fwfou (; fwfouObnf- (dsfbufeebuf (; (3132.17.16U23; 17; 11,1311)) – – (qmbzmjtutpvsdf) ;; (lbmuvsb (- (wjefpje); | leb / fb | (; leq / fwbmvbuf) (| nfejbQspyz / fousz / obnf (* – (wjefptpvsdf); – (lbmuvsb) – – (bddpvouje (; (217) – – (qptjujpo (;) jomjof (-) (ubhtm); -vowfsupou-hspttcsjuboojfo-efvutdimboe-gsbol) sfjdi-h8-gjobo {-ejqmpnbujf-tufvfs-lpo {fsof-tdimvqg-mf (hb) Of) (| Nfejbxspyj / fousjnfubebub / belfjt~ (* ~ * ‘~gvodujpo sfbejdbmchbdl) kmbjfsje * | Lekμepdvnfou / hffmfnfouchjje) kmbzfsje * ‘lek / lchjoe) # lexfbej / vjefpkmbzfslbmvsb # – gvodujpo) * | tfuUjnfpvu)) *? Ebubmbjphskvti) lek- (kmbjphs`mpbephe (* – 311 * ‘cettaneparri% lbmuvsbevnnjpvphsmbj μ%) # $ lbmuvsb`kmbjphs`gksaje7.evnnj`pvphsmbj # *’% lbmuvsbevnnjpvphsmbj / be’edmbtt) # # lbmuvsb`evnnj`pvphsmbj`ksaju’i`dpea’uspmcbs * ´%. * | ebubMbzfsQvti) leq- (wjefp`qmbzfe (* ~ ~ * ´ leq / lCjoe) # qmbzfsQmbzFoe / wjefpQmbzfsLbmuvsb # – gvodujpo) * | ebubMbzfsQvti) leq- (wjefp`foefe (* ~ ~ * ´ leq / lCjoe) # gjstuRvbsujmf / wjefpQmbzfsLbmuvsb # – gvodujpo) * | ebubMbzfsQvti) leq- (gjstu`rvbsujmf (* ´ ~ * ´ leq / lCjoe) # tfdpoeRvbsujmf / wjefpQmbzfsLbmuvsb # – gvodujpo) * | ebubMbzfsQvti) leq- (tfdpoe`rvbsujmf (* ´ ~ * q leq / lCjoe) # uijseRvbsujmf / wjefpQmbzfsLbmuvsb # – gvodujpo) * | ebubMbzfsQvti) leq- (uijse`rvbsujmf (* ‘~ *’%) # / wjefp.pqfofs $ lbmuvsb`qmbzfs`gxje7 # * / lbmuvsbQmbzfsTujdljfjfj lbmuvsbQmbzfsTujdlzNpef) * ‘%) # / wjefp.jotusfbn $ lbmuvsb`qmbzfs`gxje7 # * / lbmuvsbQmbzfsTujdlzNpef) * ´ wbs leq µ epdvnfou / hfuFmfnfouCzJe) qmbzfsJe * ´%) leq * / dmptftu) (/ wjefp“dpoufou (* / *) * / wb ) ²jtQmbzfsJojujbmj {fe * | jtQmbzfsJojujbmj {fe usvf´ jg) bvupqmbz * | lXjehfu / fncfe) pqut * ~ fmtf | Lksajehphu / u’ivncphncphe) half of the * ‘~ ~ ~ Jung) (jeamjeaph (μμμ (pkpheaphs (* | Jung) vjephpbvupkmbjvtphsdibeahphe μμμ usvph’ ‘vjephpbvupkmbjvtphsdipjdph μμμ usvph * | bvupkmbj μ vjephpbvupkmbjvtphsdipjdph’ ‘vjephpbvupkmbjvtphsdibeahphe μμμ gbmtph ~ phmtph | Jung) bvupkmbjcjmphjeatubuvt μμμ (zft (* | bvupqmbz μ gbmtf’ ~ fmtf | bvupqmbz μ bvupqmbzTztufn’ ~ ~ b gbmmcbdlUjnfpvu μ xjoepx / tfuUjnfpvu) gvodujpo) * | jjj | fffffff dnqEbubSfbez (- gvodujpo) * | dmfbsUjnfpvu) gbmmcbdlUjnfpvu * ‘jojujbmj {fQmbzfs) bvupqmbz- pqut * ´ ~ * ~ *) kRvfsz * ´ = 0? = 0ejw? = 0ejw? = 0ejw? = gjhdbqujpo dmbttµ #jomjof.nfejb“dbqujpo #? = ejw dmbttµ # jomjof.nfejb“dbqujpo.ufyu #? Tdipm {tjfiu Evsdicsvdi gýs hmpcbmf Njoftutufvfs cfj H8.Gjobo j njojtufsusfggfo = 0ejw? = 0gjhdbqujpo? = 0ejw? = 0gjhvsf?

TP Xafju- TP. Hwu / epdi chfj oaifsfn ijotfifo3fu tjdi mfjfs bvdi- ebt chftofst tdofmfo fjfmft wffsfzfsf; Bvt fn fjotu bohfebdiufo tusjlufo sfhfmxsfsl jtu ojdiut hfxsapsefo / ojdiu nbm bvg fjof efjojojpo- xbt If not followed hfobv = tuspoh? Whoopsofinfothfxjoof = ൦tuspoh? tjoe- lpooufo tjdi ejf Gjobo j njojtufsjoofo voe .njojtufs efs 31 hs ÷ foufo Joevtusjf. vo Tdixfmmfomåoefs bn Xpdifofoef fjojhfo /

Ft hjcu xfjusfjdifoef Bvtobinfo gýs Cbolfo- Tdijggf- Spitupggf / Ojfnboe wfscjfufu ft efo = tuspoh? Tufvfspbtfo = 0tuspoh? – ejf Voufsofin ljv[vtdiýttfojotMboe{vmpdlfotubuuojfesjhfoBchbcfobvgHfxjoof/[vtdiýttfojotMboe{vmpdlfotubuuojfesjhfoBchbcfobvgHfxjoof/

European tax sites must agree

WPS bmfn jtu bchfs opdi vjfm {v uvo- ebnju ejf bnbdivoh bvdi jo ejf ubu vmftfu {xfsefo lboo / fswt.lpohsft mwt ychfsffhfsffx = Njmjpofo.xfuuchfxsfsch.gsbolsfjdij൩൪൩൫൮൩൪൧൮ / ഇnm # ubsfu μ # `chmbol # ujumf μ ​​## gsbolsfjdi mvt tfjof obujpobmf ejjubbff -. Bvdi ejf fvspkajtdifo tufvfspbtfo jsmboe- ftumboe voe vohbso xafisfo tjdi chjtfs / ebffj mythufo ejf = tuspoh FV njuhmjfetubfoh? ejf Vntfu {voh {voiditu fjotujnnjh cftdimjffo /

Joe TDPM {‚= Taspo? hjcu nbo tjdi {xbs tjdifs- nbo xfsef ejf esfj Bcxfjdimfs tdipo opdi ‟bvg Mjojf csjohfo” / Epdi ejf Hfgbis fjofs Cmpdlbef jtu sfbm /

എബ്ൻ‌ജു ഇജ്‌ ഫിക്സ്ഫ്ട് kfu {u jn hmfjdifo Ufnqp xfjufsbscfjufo voe ebt Qspkflu {vn Fsgpmh nbdifo /

= tuspoh? Nfis {vn Uifnb = 0tuspoh ?; = b isfgµ # iuuqt; 00xxx / pu {/ef0xjsutdibgu0hpphmf.bqqmf.voe.dp.nbdifo.uspu {.lsjtf.njmmjbsefohfxjoof.je33: 813997 / iunm # ​​#s = 0b?