Mandatory Disclosure Rules: Spotlight on Germany

Journal
Dietrich, M.
Germany
European Taxation 2020 (Volume 60), No. 2/3
Format/Price
JournalUSD 45

In this article, the author discusses the German legislation to transpose the DAC-6 into domestic law. In particular, he discusses terms used in the DAC-6 that have their own definition in the German bill, as well as guidance on the interpretation of certain terms that are undefined in the DAC-6. In this regard, he also points out issues that may arise due to differences in the approach applied by other Member States.