The Resource Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation

Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation

Label
Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation
Title
Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation
Creator
Subject
Language
eng
Summary
On 18 March 2015, the European Commission published a proposal to include an automatic exchange of tax rulings and advance pricing agreements (APAs) in the Directive on Administrative Cooperation. The proposed exchange of information concerns all future rulings and APAs (unless only natural persons are affected), as well as rulings issued in the ten-year period before the implementation of the new rules, provided these rulings are still in force. This article provides a brief overview of the proposed changes
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Gottholmseder, G
Geographic coverage
  • European Union
  • International
Language note
German
http://library.link/vocab/subjectName
  • EU law
  • APA
  • ruling
  • automatic exchange of information
Label
Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation
Instantiates
Publication
Label
Automatischer Austausch von Tax Rulings - EU-Kommission veröffentlicht Entwurf zur Ergänzung der Amtshilferichtlinie = Automatic exchange of tax rulings - European Commission publishes proposal amending the Directive on Administrative Cooperation
Publication

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