The Resource Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008

Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008

Label
Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
Title
Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
Creator
Subject
Language
eng
Summary
The authors discuss the updated leaflet on intergovernmental administrative assistance through exchange of information in tax matters, published by the Federal Ministry of Finance on 29 May 2019. The article presents the key points of the update with particular regard to the taxpayer's participation possibilities and the question of whether and when the taxpayer is to be heard. The contribution focuses on the representation of the current changes
Citation source
In: IWB. - Herne. - (2019), no. 19 ; p. 762-768
http://library.link/vocab/creatorName
Gehm, M.H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • exchange of information
  • taxpayer rights
  • legal protection
  • EU Directive
  • Common Reporting Standard
  • FATCA
  • CbCR
Label
Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
Instantiates
Publication
Label
Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
Publication

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