The Resource Promoting peer pressure - Germany's Anti-Tax-Evasion Act

Promoting peer pressure - Germany's Anti-Tax-Evasion Act

Label
Promoting peer pressure - Germany's Anti-Tax-Evasion Act
Title
Promoting peer pressure - Germany's Anti-Tax-Evasion Act
Creator
Subject
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
Instantiates
Publication
Label
Promoting peer pressure - Germany's Anti-Tax-Evasion Act
Publication

Library Locations

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