Draft statutory instrument with black-list of non-cooperativ ...
The Act on the Defence against Tax Avoidance and Unfair Tax Competition (DTAUTC) of June 25, 2021 (BGBl. I p. 2056 introduced certain administrative and legislative measures in relation to those states and territories (tax jurisdictions) which qualify as non-cooperative tax jurisdictions under Section 2 (1) DTAUTC.
Kategorien: Official Pronouncements
Schlagwörter: non-cooperative jusridictions, EU black ...