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

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
Creator
Subject
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
Instantiates
Publication
Label
Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten = The EU blacklist's adoption and application in the member states
Publication

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