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Digital tax, yes; Financial Transaction Tax, no
Deutsches Aktieninstitut comments the OECD Secretariat Proposal for a "Unified Approach" regarding an introduction of a digital tax. Generally, Deutsches Aktieninstitut welcomes the approach. Nevertheless, it should be ensured that financial services remain out of the scope. Otherwise, this would mean an introduction of a financial transaction tax "through the backdoor".
