Sayfa 97Automatic Exchange of Financial Account Information- Implementing the Standard in…
Prof. Dr. Joachim Englisch and Beate Terschluse…
1. Introduction…
2. Development of the AEoI standards relevant for Germany…
2.1. Insufficient EoI on financial accounts before the financial crisis…
2.2. United States reaction: FATCA…
2.3. Development of a new OECD Standard…
2.4. Reflections of global developments within the European Union 5…
3. Implementation in Germany…
3.1. Legal framework…
3.2. Key aspects of domestic legislation…
3.3. Recent developments…
4. Limitations…
4.1. Taxpayer rights…
4.2. Confidentiality and data security…
5. Conclusion and critical appraisalSayfa 98…
1. Introduction
Individuals resident in Germany are, in principle, subject to income taxation based…
To counter such evasion an international exchange of information between the various…
Automatic Exchange of information is construed as a systematic communication of predefined…
By now, AEoI has become an internationally accepted solution for fighting individual…
Automatic Exchange of Information was introduced into European legislation via an…
However, due to the immense amount of data collected the requirements for data protection…
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