Cross-Border Information – The German Approach

Journal
Kugelmüller-Pugh, A.
Germany
European Taxation 2016 (Volume 56), No. 2/3
PriceUSD 45

This note, presented at the 6th Assembly of the International Association of Tax Judges, which took place in Lucerne (Switzerland) on 4 and 5 September 2015, examines the German provisions regarding cross-border information exchange.