Haltung der Bundesregierung zum Zwei-Säulen-Ansatz der OECD
This procedure is a parliamentary inquiry regarding the German government's stance on the OECD's two-pillar approach to international tax reform. It focuses on how the government intends to implement global rules to ensure multinational companies pay a fair share of tax regardless of where they operate. This affects multinational corporations and national tax authorities. The changes aim to prevent profit shifting to low-tax jurisdictions and establish a global minimum corporate tax rate.