The Resource Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
Resource Information
The item Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act 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 Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act 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
- As of 1 January 2015, EU Member States must automatically forward certain taxpayer information to the states of residence. Furthermore, by the end of 2015, Member States were required to implement the Common Reporting Standard developed by the OECD and adopted by the EU Directive on Administrative Assistance. In this article, the author looks into the potential consequences for taxpayers against the backdrop of the right to protection of privacy
- Language
- eng
- Label
- Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
- Title
- Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
- Language
- eng
- Summary
- As of 1 January 2015, EU Member States must automatically forward certain taxpayer information to the states of residence. Furthermore, by the end of 2015, Member States were required to implement the Common Reporting Standard developed by the OECD and adopted by the EU Directive on Administrative Assistance. In this article, the author looks into the potential consequences for taxpayers against the backdrop of the right to protection of privacy
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
- http://library.link/vocab/creatorName
- Ehrke-Rabel, T
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- exchange of information
- CRS
- taxpayer rights
- Label
- Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
- Label
- Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act
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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/Geheimhaltungs--und-Informationsinteressen-beim/YrPLqIUHAes/" 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/Geheimhaltungs--und-Informationsinteressen-beim/YrPLqIUHAes/">Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/Geheimhaltungs--und-Informationsinteressen-beim/YrPLqIUHAes/" 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/Geheimhaltungs--und-Informationsinteressen-beim/YrPLqIUHAes/">Geheimhaltungs- und Informationsinteressen beim automatischen internationalen Informationsaustausch nach dem GMSG = Interests of secrecy and information and automatic international exchange of information according to the Austrian Common Reporting Standard Act</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
