The Resource Von Fort Yuma nach Ouagadougou - die Steuerhinterziehungsbekämpfungsregelungen aus Berlin = From Fort Yuma to Ouagadougou - the anti-tax evasion provisions from Berlin

Von Fort Yuma nach Ouagadougou - die Steuerhinterziehungsbekämpfungsregelungen aus Berlin = From Fort Yuma to Ouagadougou - the anti-tax evasion provisions from Berlin

Label
Von Fort Yuma nach Ouagadougou - die Steuerhinterziehungsbekämpfungsregelungen aus Berlin = From Fort Yuma to Ouagadougou - the anti-tax evasion provisions from Berlin
Title
Von Fort Yuma nach Ouagadougou - die Steuerhinterziehungsbekämpfungsregelungen aus Berlin = From Fort Yuma to Ouagadougou - the anti-tax evasion provisions from Berlin
Creator
Subject
Language
eng
Summary
Germany's Anti-Tax Evasion Act (Steuerhinterziehungsbekämpfungsgesetz) and the correspondent Anti-Tax Evasion Ordinance (Steuerhinterziehungsbekämpfungsverordnung) allow German tax offices to request additional information regarding German taxpayers' international activities. Failing to meet the extended cooperation and documentation duties can lead to restriction or denial of the application of benefical tax provisions both for private taxpayers and for corporate entities with business relations to non-cooperative jurisdictions. The authors explain the most important changes and examine possible impacts on Austria
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
http://library.link/vocab/creatorName
  • Rasner, H
  • Wittmann, K
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • anti-evasion
  • exchange of information
  • tax haven
Label
Von Fort Yuma nach Ouagadougou - die Steuerhinterziehungsbekämpfungsregelungen aus Berlin = From Fort Yuma to Ouagadougou - the anti-tax evasion provisions from Berlin
Instantiates
Publication
Label
Von Fort Yuma nach Ouagadougou - die Steuerhinterziehungsbekämpfungsregelungen aus Berlin = From Fort Yuma to Ouagadougou - the anti-tax evasion provisions from Berlin
Publication

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