German Coalition Government Reaches Final Agreement

The German coalition government made up of the Christian-Democrats and the Social-Democrats has reached final agreement on the coalition government's plans, including in relation to taxation. The final agreement includes support for:

• Measures in relation to the EU Anti-Tax Avoidance Directive, including an update of the current controlled foreign company and interest deduction restriction rules, as well as new anti hybrid-mismatch rules;
• A common consolidated tax base in the EU and minimum c…