Für diesen Artikel ist leider kein Bild verfügbar.

The implementation of "DAC 7" into national tax law (DPMG)

Elisabeth Nussbaumer (Autor)

Buch | Softcover

56 Seiten

2024
Our Knowledge Publishing (Verlag)
978-620-7-49148-3 (ISBN)

Titel nicht im Sortiment

Artikel merken

The Directive on Administrative Cooperation 7 introduced reporting obligations for digital platform operators, among other things. The purpose of this directive is to prevent tax fraud, tax evasion and tax avoidance. This directive had to be transposed into national law by December 31, 2022. Austria has complied with this directive with the DPMG Implementation Act, which came into force on January 1, 2023. The question now is how the requirements of the directive have been transposed into Austrian law. For this purpose, DAC 7 is first analyzed before the Austrian transposition law - the Digital Platforms Reporting Obligations Act - is examined in more detail.

My name is Elisabeth Nussbaumer. I have already completed my Bachelor's degree in Business Law and Economics and Social Sciences (Business Administration). I am currently studying for a Master's degree in Business Law. My interest in tax law was sparked by my education at the BHAK and internships at a tax consultancy firm.

Erscheinungsdatum	02.05.2024
Sprache	englisch
Maße	152 x 229 mm
Gewicht	95 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	austria • DAC 7 • Digitale Plattformen-Meldepflichtgesetz • Digital Platforms Reporting Obligations Act • Directive implementation • Directive on Administrative Cooperation 7 • DPMG • Österreich • Richtlinienumsetzung • Steuerrecht • Tax law
ISBN-10	620-7-49148-3 / 6207491483
ISBN-13	978-620-7-49148-3 / 9786207491483
Zustand	Neuware