Germany - Cross-Border Information – The German Approach
- A. Kugelmüller-Pugh
- European Taxation, 2016 (Volume 56), No 2/3
- 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.