New Commentary on the Minimum Tax Act

At the end of July, the commentary on the Minimum Tax Act (MinStG), edited by Prof. Englisch in collaboration with Dr. Nadia Altenburg and Andreas Benecke, was published. It is the most comprehensive and in-depth commentary to date on the minimum tax legislation harmonized under EU law in the German-speaking world. The team of authors consists of representatives from the consulting industry, in-house counsel, academia, and financial administration. In this commentary, Prof. Englisch has edited the provisions on the safe harbor rules as well as significant portions of the introduction and the appendix on EU law.