The Resource Meldepflicht für potenziell aggressive Steuerplanungsgestaltungen - Verhältnis zwischen DAC 6 und Paragr. 22 BAO = Mandatory disclosure rules on potentially aggressive tax planning arrangements - a comparison of DAC 6 and Section 22 of the Austrian Federal Tax Code

Meldepflicht für potenziell aggressive Steuerplanungsgestaltungen - Verhältnis zwischen DAC 6 und Paragr. 22 BAO = Mandatory disclosure rules on potentially aggressive tax planning arrangements - a comparison of DAC 6 and Section 22 of the Austrian Federal Tax Code

Label
Meldepflicht für potenziell aggressive Steuerplanungsgestaltungen - Verhältnis zwischen DAC 6 und Paragr. 22 BAO = Mandatory disclosure rules on potentially aggressive tax planning arrangements - a comparison of DAC 6 and Section 22 of the Austrian Federal Tax Code
Title
Meldepflicht für potenziell aggressive Steuerplanungsgestaltungen - Verhältnis zwischen DAC 6 und Paragr. 22 BAO = Mandatory disclosure rules on potentially aggressive tax planning arrangements - a comparison of DAC 6 and Section 22 of the Austrian Federal Tax Code
Creator
Subject
Language
eng
Summary
The Fifth Amendment of the Directive on Administrative Cooperation (DAC) lays down mandatory disclosure rules for intermediaries on potentially aggressive cross-border tax planning arrangements. The author compares the scope of the DAC 6 with the Austrian national GAAR in Section 22 Federal Tax Code
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 12 ; p. 597-603
http://library.link/vocab/creatorName
Spanblöchl, P-L
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • mandatory disclosure
  • DAC 6
  • GAAR
  • aggressive tax planning
  • tax adviser
Label
Meldepflicht für potenziell aggressive Steuerplanungsgestaltungen - Verhältnis zwischen DAC 6 und Paragr. 22 BAO = Mandatory disclosure rules on potentially aggressive tax planning arrangements - a comparison of DAC 6 and Section 22 of the Austrian Federal Tax Code
Instantiates
Publication
Label
Meldepflicht für potenziell aggressive Steuerplanungsgestaltungen - Verhältnis zwischen DAC 6 und Paragr. 22 BAO = Mandatory disclosure rules on potentially aggressive tax planning arrangements - a comparison of DAC 6 and Section 22 of the Austrian Federal Tax Code
Publication

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