The Resource Bankgeheimnis neu - ungeklärte Fragen Teil 2

Bankgeheimnis neu - ungeklärte Fragen Teil 2

Label
Bankgeheimnis neu - ungeklärte Fragen Teil 2
Title
Bankgeheimnis neu - ungeklärte Fragen Teil 2
Creator
Subject
Language
eng
Summary
Second part of two-part article discussing the consequences of the application of Art. 26 of the OECD Model on the Austrian bank secrecy. In this part the authors describe the definition of a fishing expedition, the possible appeal grounds for taxpayers and banks, exchange of information, assistance in tax collection and the financial criminal law consequences arising from these developments
Citation source
In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 28 (2010),
http://library.link/vocab/creatorName
  • Fraberger, F
  • Petritz, M
  • Eberl, C
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • bank secrecy
  • exchange of information
Label
Bankgeheimnis neu - ungeklärte Fragen Teil 2
Instantiates
Publication
Label
Bankgeheimnis neu - ungeklärte Fragen Teil 2
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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