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Steuerliche Amtshilfe Nach Dem Uebereinkommen Ueber Die Gegenseitige Amtshilfe in Steuersachen Vom 25.01.1988 Im System Der Internationalen Steuerlich
Hardcover
Series: Finanz- Und Steuerrecht in Deutschland Und Europa, Book 45
ISBN13: 9783631832158
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Oct 30 2020
Pages: 252
Weight: 1.06
Height: 0.69 Width: 5.83 Depth: 8.27
Language: German
Die zwischenstaatliche Kooperation von Steuerbehörden erlangt immer grö ere Bedeutung. Mit dem Amtshilfeübereinkommen stützt die deutsche Finanzverwaltung ihre grenzüberschreitende Zusammenarbeit seit 2015 erstmals auf ein multilaterales völkerrechtliches Abkommen, welches zu einer Vielzahl weiterer Rechtsgrundlagen hinzutritt. Der Autor hat es sich zur Aufgabe gemacht, das Amtshilfeübereinkommen umfassend zu analysieren und seine Einbindung in die deutsche Rechtsordnung aufzuzeigen. Vor allem wird die Reichweite der Regelungen mit den zuvor bereits existierenden Rechtsgrundlagen verglichen. Dadurch soll aufgezeigt werden, inwieweit das Abkommen geeignet ist, die bisherige grenzüberschreitende Kooperation der deutschen Finanzverwaltung zu modifizieren bzw. zu intensivieren.
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