Autor: Pia Spanblöchl

Die fünfte Änderung der Amtshilferichtlinie – automatischer Informationsaustausch potenziell aggressiver Steuerplanungsmodelle


SWI 2018, 223

On March 13th, 2018, after nine months of negotiations, the EU-28 finance ministers reached a political agreement on the fifth amendment of the Directive on Administrative Cooperation. The main purpose of this directive is to enhance tax transparency and to tackle BEPS occurring from the use of aggressive tax planning schemes. Pia Spanblöchl gives an overview of the agreed legislative proposal.