The Resource Die Revision des Amtshilfe-Durchführungsgesetzes = The revision of the Administrative Assistance Implementation Act

Die Revision des Amtshilfe-Durchführungsgesetzes = The revision of the Administrative Assistance Implementation Act

Label
Die Revision des Amtshilfe-Durchführungsgesetzes = The revision of the Administrative Assistance Implementation Act
Title
Die Revision des Amtshilfe-Durchführungsgesetzes = The revision of the Administrative Assistance Implementation Act
Creator
Subject
Language
eng
Summary
On 28 May 2014, a revision of the Administrative Assistance Implementation Act (Amtshilfe-Durchführungsgesetz) passed Parliament as part of the Budget Accompaniment Act (Budgetbegleitgesetz) 2014 with a view to follow the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes concerning exceptions from prior notification to taxpayers on foreign requests for bank information. The legal changes also reflect recent amendments to the Austrian Constitution concerning legal procedures before tax courts and also cover the amendments approved by the OECD Council on 17 July 2012, in respect of the OECD Commentary on article 26 of the OECD Model Convention concerning "group requests"
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • mutual assistance
  • exchange of information
Label
Die Revision des Amtshilfe-Durchführungsgesetzes = The revision of the Administrative Assistance Implementation Act
Instantiates
Publication
Label
Die Revision des Amtshilfe-Durchführungsgesetzes = The revision of the Administrative Assistance Implementation Act
Publication

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