The Resource Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes = Proposal for a reform of the Administrative Assistance Implementation Act

Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes = Proposal for a reform of the Administrative Assistance Implementation Act

Label
Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes = Proposal for a reform of the Administrative Assistance Implementation Act
Title
Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes = Proposal for a reform of the Administrative Assistance Implementation Act
Creator
Subject
Language
eng
Summary
In its "peer review", the OECD Global Forum on Transparency and Exchange of Information has rated Austria only "partially compliant". One of the main reasons for this result is that the Administrative Assistance Implementation Act (ADG) of 2009 does not provide for exceptions from prior notification when there is a request for bank information. However, apart from requests for bank information, there is no legal protection for the taxpayer in the process of information exchange. The authors propose a reform of the ADG
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
  • Wöhrer, V
  • Zeiler, A
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • exchange of information
  • banking
Label
Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes = Proposal for a reform of the Administrative Assistance Implementation Act
Instantiates
Publication
Label
Vorschlag für eine Reform des Amtshilfedurchführungsgesetzes = Proposal for a reform of the Administrative Assistance Implementation Act
Publication

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