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- Title
Die Offenlegung von Ertragsteuerinformationen: Vollzugsschwierigkeiten durch unions- und verfassungswidrige Kompetenzverstöße.
- Authors
Desens, Marc
- Abstract
The article deals with the difficulties in disclosing income tax information due to violations of union and constitutional competences. Multinational corporations and large companies with high turnover are required to publish certain tax and corporate data on the internet. It is pointed out that there are difficulties in enforcement, which are based on violations of union and constitutional competences. The article provides an overview of the regulations for the disclosure of income tax information and shows that both the adoption of the EU directive and the national implementation have been in violation of competences.
- Subjects
INCOME tax; CORPORATE taxes; INTERNATIONAL business enterprises; DISCLOSURE; INTERNET
- Publication
FinanzRundschau, 2024, Vol 106, Issue 9, p406
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060902