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- Title
Ausland: Anwendung der Vorschriften über die Pflicht zur Mitteilung grenzüberschreitender Steuergestaltungen; Anpassung an die Änderung von § 138f AO durch das Gesetz v. 20.12.2022, BGBl. I 2022, 2730.
- Abstract
The article describes an adjustment of the regulations for reporting cross-border tax arrangements to the amendment of § 138f AO by the law of 20.12.2022. Through this adjustment, § 138f para. 4 sentence 1 AO was adapted to the requirements of Directive (EU) 2021/514 of the Council. The BMF letter of 23.1.2023 provides information on the application of these regulations and provides a new wording for the reporting of the individual information of the user of the cross-border tax arrangement by the intermediary to the Federal Central Tax Office.
- Subjects
NEW words; TAXATION; FINANCE
- Publication
FinanzRundschau, 2023, Vol 105, Issue 3, p139
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050310