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By Peter KLEINGARN, Managing Partner AIQUNITED
On 30 August 2023, the German government passed the draft law on the strengthening of growth opportunities, investments and innovation as well as tax simplification and tax fairness, also known as the Growth Opportunities Act (Wachstumschancengesetz) and on 16 August 2023, the draft law on the implementation of the directive to ensure global minimum taxation for multinational enterprise groups and large domestic groups in the Union and the implementation of additional supporting measures, known as the Minimum Taxation Directive Implementation Act (Mindestbesteuerungsrichtlinie-Umsetzungsgesetz – MinBestRL-UmsG),...
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