The Resource Promoting peer pressure - Germany's Anti-Tax-Evasion Act
Promoting peer pressure - Germany's Anti-Tax-Evasion Act
Resource Information
The item Promoting peer pressure - Germany's Anti-Tax-Evasion Act represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Promoting peer pressure - Germany's Anti-Tax-Evasion Act represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the German Anti-Tax-Evasion Act (Steuerhinterziehungsbekämpfungsgesetz), which was approved by the government on 22 April 2009 and is intended to give the foreign tax authorities more information on cross-border transactions. The authors argue that the proposed act is fighting the wrong target: instead of uncooperative countries, it targets its own citizens and taxpayers by forcing them to provide information regarding their international activities. Moreover, the draft version infringes on the spirit of the arm's length principle, on several constitutional principles, and on European Community law
- Language
- eng
- Label
- Promoting peer pressure - Germany's Anti-Tax-Evasion Act
- Title
- Promoting peer pressure - Germany's Anti-Tax-Evasion Act
- Language
- eng
- Summary
- This article discusses the German Anti-Tax-Evasion Act (Steuerhinterziehungsbekämpfungsgesetz), which was approved by the government on 22 April 2009 and is intended to give the foreign tax authorities more information on cross-border transactions. The authors argue that the proposed act is fighting the wrong target: instead of uncooperative countries, it targets its own citizens and taxpayers by forcing them to provide information regarding their international activities. Moreover, the draft version infringes on the spirit of the arm's length principle, on several constitutional principles, and on European Community law
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 55 (2009),
- http://library.link/vocab/creatorName
-
- Kessler, W
- Eicke, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- anti-evasion
- anti-tax haven rules
- cross-border transaction
- exchange of information
- fundamental freedoms
- Label
- Promoting peer pressure - Germany's Anti-Tax-Evasion Act
- Label
- Promoting peer pressure - Germany's Anti-Tax-Evasion Act
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Promoting-peer-pressure---Germanys/mHVvjV2XJVg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Promoting-peer-pressure---Germanys/mHVvjV2XJVg/">Promoting peer pressure - Germany's Anti-Tax-Evasion Act</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Promoting-peer-pressure---Germanys/mHVvjV2XJVg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Promoting-peer-pressure---Germanys/mHVvjV2XJVg/">Promoting peer pressure - Germany's Anti-Tax-Evasion Act</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
