Dieser Inhalt ist exklusiv für Abokunden zugänglich.
Jetzt Mitglied werden und Steuern sparen!
Xx xxxx xxxx Xxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXx xxxx xxxx xxx XXX xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx. Xxxxx "xxxxxx" xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxx xx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
Xxxx xxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx XXXXxXxxxxxxx xxxxxxxxxxxxxx.
Xxxxxxxxxxxxx Xxxxx xxxxxx xxxxxx xxxxx Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.
|
Xxx xxx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxxx |
|
Xxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx x xxx x xxxxx xxxxxxxxxxxxxx. xxx Xxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxx xxx, xxxx xxxxxx xxxxxx xx xxxxxx xxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx, xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxxxxx x xxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx. xxx Xxx Xxxxxxxx x xxx x xxxx xxxxx xx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxx xxxxxx xxxxxxxxxxxxx. xxx Xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx, xxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx xxxx xxxx xxxxx xx xxxxxxxxxx, xxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xx xxxx xxxxxxx Xxxxxxxxx xx xxxxx xxx. xxx Xxxxxx x xxx xxxxx xx xxxxxxxxxx, xxx xxxxxxx xx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxx xx Xxxxxx xxxxx Xxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx |
Was genau beinhaltet der OECD-Standard zum Informationsaustausch?
Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx:
Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.
Xxx XXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx XXXX Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx.
- Xxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx.
- Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxx xxxx.
- Xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxx, xxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx, xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx x. Xxxxx xxxx x Xxxxxxxxxx xxx Xxxxxxxxxxx x xx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx.
- Xxx xxxxxxxxxxxx Xxxxxx xxxx xxx "Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx" xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxx. xxxxxx XXX xxx x. Xxxxxxxx xxxx XXX X xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
- Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxx.
- Xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
- Xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx.
- Xxx XXXX Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxx xxx xxxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxx xxx Xxxxxxxxxx xxxxxx.
- Xxxxxxxxxx xxx xxx xxx Xxxxxxxxx xx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xx: Xxx Xxxxxxxx xxx "xxxxxxxxxxxxxxx xxxxxxxxx" xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx, Xxxxxxxx "xxx Xxxxx" xx xxxxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxxxx xxx x xxxxxxxxxxx xxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxx xxxxxx XXXxXxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx.
- Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx xxx xxx xx xxxxx XXX xxxxxxxxxx Xxxxxxx
Xxxxxxx Xxxxxxxxxxxxx:
x Xxxxxxxxxx xxx Xxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx
x Xxxxxxxxxx xxx Xxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx
x Xxxxxxxxxx xxx Xxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx
x Xxxxxxxxxx xxx xxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx
x Xxxxxxxxxx xxx xxx Xxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx