Automatic Exchange of Financial Account Information– Implementing the Standard in Germany

İçindekiler

1. Introduction

s. 97

2. Development of the AEoI standards relevant for Germany

s. 100

2.1. Insufficient EoI on financial accounts before the financial crisis

s. 100

2.2. United States reaction: FATCA

s. 101

2.3. Development of a new OECD Standard

s. 102

2.4. Reflections of global developments within the European Union

s. 104

3. Implementation in Germany

s. 106

3.1. Legal framework

s. 106

3.2. Key aspects of domestic legislation

s. 107

3.3. Recent developments

s. 108

4. Limitations

s. 109

4.1. Taxpayer rights

s. 110

4.2. Confidentiality and data security

s. 111

5. Conclusion and critical appraisal

s. 112

Yayın Bilgileri

Yayıncı:
On İki Levha Yayıncılık
Yayın tarihi: Aralık 2018
Sayfa: 97 - 113

Yazar:

Joachim Englisch, Beate Terschluse

Editör:

Joachim Englisch, Leyla Ateş

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