The Resource Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen

Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen

Label
Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen
Title
Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen
Creator
Subject
Language
eng
Summary
Since July 2020, notifications of cross-border tax arrangements in Germany have to be sent to the Federal Central Tax Office (BZSt), as the tax authority responsible for collecting, sorting, allocating and evaluating them, in particular on the basis of Sections 138d et seq. of the German Fiscal Code (AO). However, the application of the comparatively new regulations, which were introduced into German tax law as a result of the implementation of EU Directive 2018/822 and its requirements with effect from 1 January 2020, can sometimes lead to uncertainties when filling in and transmitting the data set. This article is intended to shed light on selected problems and issues in this area
Citation source
In: IWB. - Herne. - (2021), no. 21 ; p. 860-869
http://library.link/vocab/creatorName
  • Asseburg-Wietfeldt, O
  • Chwalek, M.J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • DAC6
  • cross-border arrangement
  • automatic exchange of information
  • reporting requirements
Label
Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen
Instantiates
Publication
Label
Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen
Publication

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