“The German automotive companies operate globally. In the year 2014 alone, German manufacturers produced around 9.3 million vehicles abroad, and around 5.6 million in Germany. That is why they also need internationally more competitive frameworks in tax legislation. In particular the risk of double taxation must be avoided.
In all its measures, the OECD should secure a coordinated, uniform procedure by all States at international level. Only in this way can suitable frameworks be created for fair taxation systems and the tax base of the States be maintained. German corporation tax law already goes beyond international standards. Making this unilaterally stricter, for example by imposing extensive new reporting duties for the companies, adversely affects the German companies and the German tax authorities.”