The Resource Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states
Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states
Resource Information
The item Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states 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 Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states 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
- The EU member states have agreed on the introduction of a common "list of uncooperative tax jurisdictions" (blacklist). Among other things, income derived in listed countries and territories is basically subject to higher audit risks as well as stricter substantive rules. The possible inclusion of Turkey in the course of the next revision process would have a significant impact on Austria's and other member states' foreign trade sector
- Language
- eng
- Label
- Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states
- Title
- Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states
- Language
- eng
- Summary
- The EU member states have agreed on the introduction of a common "list of uncooperative tax jurisdictions" (blacklist). Among other things, income derived in listed countries and territories is basically subject to higher audit risks as well as stricter substantive rules. The possible inclusion of Turkey in the course of the next revision process would have a significant impact on Austria's and other member states' foreign trade sector
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 8 ; p. 415-424
- http://library.link/vocab/creatorName
- Geringer, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- blacklist
- EU law
- ATAD
- Label
- Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states
- Label
- Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states
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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/Umsetzung-und-Anwendung-der-EU-Blacklist-in-den/d9n3R8uO-dM/" 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/Umsetzung-und-Anwendung-der-EU-Blacklist-in-den/d9n3R8uO-dM/">Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states</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>
