Extension of the Domestic Correspondence Principle

Stephan Kudert · Christian Kahlenberg

12 citations0/0 files storedEuropean Taxation

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Taxation and Legal Issues Conflict of Laws and Jurisdiction EU Law and Policy Analysis

Abstract

This note examines the recent extension of the domestic correspondence principle in Germany as a result of the enactment of the Mutual Assistance Directive Implementation Act. The note looks at the impetus for revising the standards, the scope and requirements of the amended regulations, available options for taxpayers and the EU implications of the amendments.

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