Germany: German tax reform: A status report

Germany: German tax reform: A status report

Approximately one year ago, the German government announced ambitious plans to broaden the tax base and cut tax rates to achieve net annual tax reductions exceeding Dm30 billion ($16.6 billion). This tax reform has so far been caught up in political deadlock. Nevertheless, some significant legislati...

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Veröffentlicht in:International tax review 1998-05, Vol.9 (5), p.53
1. Verfasser: Eggert, Rolf
Format: Magazinearticle
Sprache:eng
Schlagworte:
Business operations
Capital assets
Corporate taxes
Double taxation
Fixed assets
Foreign business
Foreign tax credits
Income taxes
Insurance policies
Legislation
Nuclear power plants
Provisions
Tax base
Tax credits
Tax cuts
Tax legislation
Tax rates
Tax reform
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Zusammenfassung:Approximately one year ago, the German government announced ambitious plans to broaden the tax base and cut tax rates to achieve net annual tax reductions exceeding Dm30 billion ($16.6 billion). This tax reform has so far been caught up in political deadlock. Nevertheless, some significant legislation has emerged. This legislation is reviewed.
ISSN:0958-7594