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1. Government announces "Tax Reform 2000"
In article no. 165, we reported on the so-called "Brühl Recommendations" of 30 April 1999 for further reform of German business taxation. The German government indicated at the time that it would develop detailed legislation based on the Brühl Recommendations for implementation in the year 2001.
On 21 December 1999, the German Finance Minister Hans Eichel announced the government's plans for what is referred to as the "Tax Reform 2000" at a press conference held in Berlin. He simultaneously released a position paper outlining the proposed changes. While the position paper by no means possesses the specificity of draft legislation, it is more definite than the Brühl Recommendations. Above all, it indicates government resolve to carry through with a fundamental reform of the
