The Resource Die Umsetzung des OECD-Standards der Amtshilfe in Österreich - das neue Amtshilfe-Durchführungsgesetz = the implementation of the OECD Standard on transparency and exchange of information in Austria

Die Umsetzung des OECD-Standards der Amtshilfe in Österreich - das neue Amtshilfe-Durchführungsgesetz = the implementation of the OECD Standard on transparency and exchange of information in Austria

Label
Die Umsetzung des OECD-Standards der Amtshilfe in Österreich - das neue Amtshilfe-Durchführungsgesetz = the implementation of the OECD Standard on transparency and exchange of information in Austria
Title
Die Umsetzung des OECD-Standards der Amtshilfe in Österreich - das neue Amtshilfe-Durchführungsgesetz = the implementation of the OECD Standard on transparency and exchange of information in Austria
Creator
Subject
Language
eng
Summary
In March 2009 Austria has withdrawn its reservation on Article 26 of the OECD Model Tax Convention, thereby signalling that it is now fully committed to the new standard of transparency and exchange of information as provided for in paragraph 5 of the Model Convention. This decision of the Austrian Parliament can be seen as a landmark decision which could only be reached by a qualified majority. The new law overrides the still existing barriers of bank secrecy law which provide for access to bank information for tax authorities only in the course of pending penal proceedings concerning tax evasion. These provisions still apply in mere domestic situations but will no longer hamper access to bank information for the purposes of international exchange of information. The author describes the contents of the new bill and the international legal framework which is necessary for implementing these new rules on transparency
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • exchange of information
  • transparency
Label
Die Umsetzung des OECD-Standards der Amtshilfe in Österreich - das neue Amtshilfe-Durchführungsgesetz = the implementation of the OECD Standard on transparency and exchange of information in Austria
Instantiates
Publication
Label
Die Umsetzung des OECD-Standards der Amtshilfe in Österreich - das neue Amtshilfe-Durchführungsgesetz = the implementation of the OECD Standard on transparency and exchange of information in Austria
Publication

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