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German government issues revised draft Growth Opportunities Act bill on corporate tax reform

|Tax Alerts, Information Reporting, Legis ...|Germany
Germany

  • A late-August 2023 proposal by the German government would amend a draft bill published in July 2023 that proposes significant corporate tax reform measures.
  • Compared to the initial draft, the revised bill in particular affects the proposed changes to climate-protection investments, tax-loss utilization, interest-deduction limitation, accelerated depreciation, and claw-back provisions within tax-ne…

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