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Global minimum tax (Pillar 2) 15.01.2025 | Dr. Georg Bestelmeyer, Dr. Alexander Geißler, Dr. Nils Linnemann Minimum Tax: Mandatory Group Entity Notification by 28.02.2025 Minimum Tax Group Head: Centralisation of filing and payment obligations The global minimum tax (“Pillar Two”) applies for the first time to the financial year ending in… Corporate and Group Tax Law | Global minimum tax (Pillar 2) 12.10.2021 | Dr. Sven Kluge, Dr. Georg Bestelmeyer Das public Country-by-Country Reporting rückt näher Am 28. September 2021 wurde die Public Country-by-Country-Reporting (CbCR)-Richtlinie vom EU-Rat mit qualifizierter Mehrheit angenommen. Durch die Richtlinie werden die…
