Insight
2022 ·
Insight
The global minimum taxation as a stringent further development of the German taxation of added income
The German taxation of foreign currency transactions (Hinzurechnungsbesteuerung) was introduced in 1972 and has since suffered from recurring criticism from the academic community. Even after many amendments to the law since its introduction, the taxation of income from foreign subsidiaries continues to reveal major weaknesses.
Dissertation, LMU Munich: Faculty of Law
