On 12 January 2017, the results of exploratory talks were published for a coalition German government comprised of the Christian Democratic Union (CDU), the Christian Social Union (CSU), and the Social Democratic Party (SPD). The results document provides an overview of agreed proposals in several areas, including taxation. Main points of agreement on tax include: Measures against tax fraud and avoidance and for the just taxation of large companies, especially net companies, including Google, Apple, Facebook, and Amazon; Support for a common consolidated tax base in the EU and minimum corporate tax rates; The introduction of a financial transactions tax;...