The German government’s proposals for an ecological tax are proof of the old saying that if you try and please everyone you end up pleasing nobody. Plans to tax the use of energy and channel revenue into statutory non-wage costs have split Germany’s coalition government, and has attracted criticism from unlikely bedfellows Greenpeace and the German Federation for Industry.
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Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model