DAC6 Implementation in Germany

Journal
Eckl, P.; Schill, F.
Germany
European Taxation 2021 (Volume 61), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors comment on DAC6 implementation in Germany, including the recently published administrative decree of the German tax authorities on DAC6, which provides some guidance on implementation in practice.