Application of the rules on the obligation to notify cross-border tax arrangements
Initiative
Official name
Anwendung der Vorschriften über die Pflicht zur Mitteilung grenzüberschreitender Steuergestaltungen
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2021/0289747
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Amendment of mandatory automatic exchange of information in the field of taxation (DAC 6)
(binding, Amendment, EU)
Introduction of an obligation to notify tax administrations
(binding, Amendment, DE)
Level 2
–
Level 3 / Other
–
Source: German government, 2021/0289747, 2021