Oliver-Christoph Günther/Nicole Tüchler
Exchange of Information for Tax Purposes
1. Aufl. 2013
ISBN: 978-3-7073-2409-9
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Exchange of Information for Tax Purposes (1. Auflage)
S. 11List of Abbreviations
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AG | Advocate General |
AML | Anti-Money Laundering |
ANAO | Australian National Audit Office |
Art(s) | Article(s) |
ATAF | African Tax Administration Forum |
AUD | Australian Dollar |
Bank Report | OECD Report ‘Improving Access to Bank Information for Tax Purposes’ |
BFH | Bundesfinanzhof (German Federal Tax Court) |
BGBl | Bundesgesetzblatt (Austrian Federal Law Gazette) |
BIFD/Bulletin | Bulletin for International Fiscal Documentation (Dutch periodical) |
BTR | British Tax Review (British periodical) |
CARICOM | Caribbean Community |
CCCTB | Common Consolidated Corporate Tax Base |
CCN | Common Communication Network |
CD | Compact Disc |
CDFI | Cahiers de Droit Fiscal International |
CETS | Council of Europe Treaties Series |
CFT | Combating the Financing of Terrorism |
CIAT | Inter-American Centre of Tax Administrations |
CoE | Council of Europe |
CoE/OECD Convention | Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters |
COM | European Commission |
Council | Council of the European Union |
Doc | Document |
DTA | Double Taxation Agreement |
DTC | Double Taxation Convention |
DTT | Double Tax Treaty |
EAFRD | European Agricultural Fund for Rural Development |
EAGF | European Agricultural Guarantee Fund |
EATLP | European Association of Tax Law Professors |
EC | European Community/European Commission |
EC... |