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Germany - Cross-Border Information – The German Approach

Country:
Germany
Author:
A. Kugelmüller-Pugh
Issue:
European Taxation, 2016 (Volume 56), No 2/3
Published:
18 January 2016
This note, presented at the 6th Assembly of the International Association of Tax Judges, which took place in Lucerne (Switzerland) on 4 and 5 September 2015, examines the German provisions regarding cross-border information exchange.
 
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