Suchergebnisse für: `automatic-exchange-of-financial-account-information` (9 gefunden)

1. 22. Juli 2015

   Automatic exchange of bank account information

   The cabinet has adopted a bill to regulate the automatic exchange of bank account and investment income information with the 60 co-signatory states of the “multilateral competent authority agreement on automatic exchange of financial account information”.

   Kategorien: PwC Reports

   Schlagwörter: competent authority, bank account inform ...
2. 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 cases

   Schlagwörter: information exchange, automatic exchange ...
3. 05. April 2022

   OECD seeks input on new tax transparency framework for crypt ...

   On 22 March 2022, the OECD released a public consultation document concerning a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets, as well as proposed amendments to the Common Reporting Standard (CRS) for the automatic exchange of financial account information between countries.

   Kategorien: From Europe

   Schlagwörter: crypto assets / virtual assets, OECD
4. 05. Februar 2018

   Automatic exchange of financial accounts information to 30 S ...

   The Ministry of Finance published a circular on 2 February 2018 with a preliminary list of countries participating in the automatic exchange of information in the period to 30 September 2018. The final list should be available by the end of June 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: automatic exchange of financial account ...
5. 19. Oktober 2017

   Tax & Legal News - Issue 4, October 2017

   In this issue: PwC Reports, Official pronouncements, Tax Court Cases and From Europe

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
6. 17. März 2017

   Tax authorities finalise standards for the automatic exchang ...

   The tax authorities have now published the final Ministry of Finance circular answering questions in connection with the application of the exchange of financial information and the FATCA agreement. The draft versions of the circular had previously been released and these are now in a final version.

   Kategorien: Official Pronouncements

   Schlagwörter: FATCA, automatic exchange of financial a ...
7. 07. Juni 2024

   Federal Cabinet approves government draft of the Finance Act ...

   At its meeting on 5 June 2024, the Federal Cabinet adopted a government draft for the Finance Act 2024 (FA 2024). Despite numerous revisions, the material amendments from the original draft from 8 May 2024 have been limited. The main changes are shown in italics and red in the following summary of the government draft in italics and red.

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Real Estate, trade tax, General Tax Code ...
8. 05. Juni 2024

   Update: Federal Ministry of Finance publishes draft bill for ...

   On 17 May 2024, the Federal Ministry of Finance (MoF) sent a draft bill for the Finance Act 2024 (FA 2024) to the professional associations for comments by 24 May 2024. The draft has now also been published on the MoF website. The law is intended to implement changes to various areas of German tax law which need adjustment. The focus is on adjustments required by EU law and case law of the European Court of Justice (ECJ), the German Federal Constitutional Court, and the German Supreme Tax Court. Furthermore, follow-up amendments to previous legislative changes will be made. This blog summarises the key content. - Meanwhile the Federal Cabinet has approved the draft bill (see Update further below at the end of this post).

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: real estate transfer tax, trade tax, Reo ...
9. 25. Oktober 2024

   Bundestag adopts Finance Act 2024

   Following the recommendation of its Finance Committee, the Bundestag adopted the Finance Act 2024 (FA 2024) in an amended version on 18 October 2024.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: RETT, General Tax Code, Income Tax Act, ...