The Resource Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act

Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act

Label
Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
Title
Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
Creator
Subject
Language
eng
Summary
As of 1 January 2015, EU Member States must automatically forward certain taxpayer information to the states of residence. Furthermore, by the end of 2015, Member States were required to implement the Common Reporting Standard developed by the OECD and adopted by the EU Directive on Administrative Assistance. In this article, the author looks into the potential consequences for taxpayers against the backdrop of the right to protection of privacy
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
Ehrke-Rabel, T
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • exchange of information
  • Common Reporting Standard
  • taxpayer rights
Label
Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
Instantiates
Publication
Label
Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
Publication

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