Product Information
- Author
- Monika Weltin
- EAN
- 4250697510788
- Edition
- 2003
- Umfang
- 80 Seiten
- Delivery time
- next business day
Internationaler Auskunftsverkehr
80.00 EUR *
Gesamtpreis: 80.00 EUR *
Prices incl. VAT
74.77 EUR excl. VAT
available
Description
Internationaler Auskunftsverkehr
VDMA 2003
80 pages
Member price visible after registration
ISBN 3-8163-0455-9
Benefits:
This handbook is intended to help the practitioner, who has a specific case in mind, to understand the opaque subject matter. They will become familiar with the legal basis for the exchange of information with EC, DTA and non-DTA states. The detailed presentation of the responsibilities, the administrative assistance procedure and the hearing of domestic parties involved should enable him to defend himself against dubious or even unlawful requests for information from the tax authorities by taking the correct procedural route.
Contents:
- Exchange of information with EU states
- Legal bases
- Content and scope of the EC-AHG
- Limits to the provision of information under the EC-AHG
- Types of information provision Exchange of information from DTA states
- Legal bases and conflicting laws
- Content and scope of Art. 26 OECD-MA
- Agreement barriers
- Information on request
- Spontaneous information
- Automatic information Competence and administrative assistance channels Hearing of domestic parties Legal protection
- Annex
80 pages
Member price visible after registration
ISBN 3-8163-0455-9
Benefits:
This handbook is intended to help the practitioner, who has a specific case in mind, to understand the opaque subject matter. They will become familiar with the legal basis for the exchange of information with EC, DTA and non-DTA states. The detailed presentation of the responsibilities, the administrative assistance procedure and the hearing of domestic parties involved should enable him to defend himself against dubious or even unlawful requests for information from the tax authorities by taking the correct procedural route.
Contents:
- Exchange of information with EU states
- Legal bases
- Content and scope of the EC-AHG
- Limits to the provision of information under the EC-AHG
- Types of information provision Exchange of information from DTA states
- Legal bases and conflicting laws
- Content and scope of Art. 26 OECD-MA
- Agreement barriers
- Information on request
- Spontaneous information
- Automatic information Competence and administrative assistance channels Hearing of domestic parties Legal protection
- Annex
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