The Resource Meldepflicht für potenziell aggressive Steuergestaltungen

Meldepflicht für potenziell aggressive Steuergestaltungen

Label
Meldepflicht für potenziell aggressive Steuergestaltungen
Title
Meldepflicht für potenziell aggressive Steuergestaltungen
Creator
Subject
Language
eng
Summary
The first part of this article about DAC 6 deals with important aspects of the Directive such as the definition of cross-border transactions, the hallmarks used for determining aggressive tax planning and the notification obligations. The second part concerns the implementation in Austria, focussing on the notification obligations and the penalties. The last part contains an international comparison
Citation source
In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 37 (2019), no. 12 ; p. 854-859
http://library.link/vocab/creatorName
  • Spanblöchl, P-L
  • Wilplinger, C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • DAC 6
  • aggressive tax planning
  • cross-border transaction
  • reporting requirements
  • intermediary
  • penalties
Label
Meldepflicht für potenziell aggressive Steuergestaltungen
Instantiates
Publication
Label
Meldepflicht für potenziell aggressive Steuergestaltungen
Publication

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      52.3736660 4.9336932
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