German Federal Tax Office releases guidance on external audit coordination between jurisdictions

The Federal Central Tax Office (“Bundeszentralamt für Steuern” or “BZSt”) has sent an e-mail with the Subject:  Guidance note on coordinated external tax audits with tax administrations of other states and jurisdictions (Link-German) (Link-English).

The 23 page guidance note provides principles which should apply with respect to the execution of coordinated external tax audits with tax administrations of other states and jurisdictions. The guidance note includes information on the legal basis for coordinated external tax audits within the EU and with third countries as well as joint external tax audits by the German tax administration.  In addition, the guidance note provides practical direction on conducting coordinated audits.

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