Abstract
In this article the tax effects of Pillar One and Pillar Two in Germany are discussed. The study complements the few studies available so far. The presented estimate of the tax revenues to be expected from the introduction of Pillar One varies between EUR 2 billion and 2.5 billion for the introduction of a 25%-over-10% rule. With regard to Pillar Two, additional revenues of around EUR 1.3 billion to 1.8 billion can be assumed in Germany. Further research should be carried out to anticipate expected changes in governments' behaviour as a response to Pillar One and Two. Likewise, expected compliance costs for multinationals need to be further assessed.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
