The Resource Die fünfte Änderung der Amtshilferichtlinie - automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle = The fifth amendment of the Directive on Administrative Cooperation - automatic exchange of information on potentially aggressive tax planning arrangements

Die fünfte Änderung der Amtshilferichtlinie - automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle = The fifth amendment of the Directive on Administrative Cooperation - automatic exchange of information on potentially aggressive tax planning arrangements

Label
Die fünfte Änderung der Amtshilferichtlinie - automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle = The fifth amendment of the Directive on Administrative Cooperation - automatic exchange of information on potentially aggressive tax planning arrangements
Title
Die fünfte Änderung der Amtshilferichtlinie - automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle = The fifth amendment of the Directive on Administrative Cooperation - automatic exchange of information on potentially aggressive tax planning arrangements
Creator
Subject
Language
eng
Summary
On 13 March 2018, after nine months of negotiations, the EU-28 finance ministers reached a political agreement on the fifth amendment of the Directive on Administrative Cooperation. The main purpose of this directive is to enhance tax transparency and to tackle BEPS occurring from the use of aggressive tax planning schemes. The author gives an overview of the agreed legislative proposal
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 5 ; p. 223-230
http://library.link/vocab/creatorName
Spanblöchl, P-L
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • aggressive tax planning
  • automatic exchange of information
  • EU Directive
Label
Die fünfte Änderung der Amtshilferichtlinie - automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle = The fifth amendment of the Directive on Administrative Cooperation - automatic exchange of information on potentially aggressive tax planning arrangements
Instantiates
Publication
Label
Die fünfte Änderung der Amtshilferichtlinie - automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle = The fifth amendment of the Directive on Administrative Cooperation - automatic exchange of information on potentially aggressive tax planning arrangements
Publication

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