28. März 2024 Automatic exchange of bank account information does not viol ... The provision of Section 5 (3) of the Financial Accounts and Exchange of Information Act is in compliance with constitutional law. In particular, the automatic exchange of financial account information does not violate the right to informational self-determination of the taxpayers affected by it. This was ruled by the Supreme Tax Court who stated that the right of individuals to decide for themselves on the disclosure and use of their personal data is not unduly impaired. Kategorien: Supreme Tax Court casesSchlagwörter: information exchange, automatic exchange ...
12. November 2015 Tax information exchange agreements The finance ministry has issued a decree on the procedures to be followed by tax offices requesting information from other countries under a tax information exchange agreement. Kategorien: Official PronouncementsSchlagwörter: information exchange, tax information
25. März 2014 European Council resolves automatic information exchange The European Council has adopted amendments to the Savings Tax Directive for the automatic exchange of information between member states from January 1, 2017. Kategorien: From EuropeSchlagwörter: information exchange, exchange of inform ...
20. Februar 2014 OECD publishes new standard on automatic information exchang ... The OECD has published a new standard on the automatic exchange of information between tax authorities. This is complemented by a model competent authority agreement drafted as a bilateral treaty between two states. Kategorien: PwC ReportsSchlagwörter: information exchange, competent authorit ...
14. Mai 2013 Automatic information exchange with Spain on pensions The two finance ministries have agreed on an automatic exchange of information on pensions paid to residents of their country under deduction of a withholding tax. Kategorien: Official PronouncementsSchlagwörter: pensions, information exchange, Spain
14. August 2012 Model treaty on information exchange France, Germany, Italy, Spain, the UK and the USA have prepared a model bilateral treaty for the mutual exchange of information on bank accounts held by residents of the other country. Compliance with the treaty would absolve financial institutions from their own specific US reporting requirements under FATCA. Kategorien: PwC ReportsSchlagwörter: FATCA, withholding tax, information exch ...