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
Resource Information
The item Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Der-DAC6-Datensatz-nach-Paragr.-138f-AO--h%C3%A4ufig/CQC7tmAFQCE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Der-DAC6-Datensatz-nach-Paragr.-138f-AO--h%C3%A4ufig/CQC7tmAFQCE/">Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Der-DAC6-Datensatz-nach-Paragr.-138f-AO--h%C3%A4ufig/CQC7tmAFQCE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Der-DAC6-Datensatz-nach-Paragr.-138f-AO--h%C3%A4ufig/CQC7tmAFQCE/">Der DAC6-Datensatz nach Paragr. 138f AO : häufig wiederkehrende Problem- und Fragestellungen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
