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

Resource Information

The work Von Fort Yuma nach Ouagadougou - die Steuerhinterziehungsbekämpfungsregelungen aus Berlin = From Fort Yuma to Ouagadougou - the anti-tax evasion provisions from Berlin represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Rasner, H
• Wittmann, K

Subject

• anti-evasion
• exchange of information
• tax haven

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),

Geographic coverage

Europe

Language note

German