Peer Review Report of Germany
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l’Allemagne échange des renseignements dans le domaine de la fiscalité internationale avec un vaste réseau de juridictions du monde entier, mais des améliorations seraient possibles quant à ses délais de réponse.
L'examen note que les éléments de l’échange effectif de renseignements sont en place et des recommandations sont formulées pour améliorer la disponibilité des renseignements sur la propriété en ce qui concerne les parts au porteur et pour mettre à jour son réseau de conventions afin que tous les accords soient conformes à la norme.
Phase 1 and Phase 2: Legal and Regulatory Framework and Implementation of the Standards in Practice
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Phase 1: Legal and Regulatory Framework
Phase 2: Implementation of the Standards in Practice
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
This combined report summarises the legal and regulatory framework and Implementation of the Standards in Practice for transparency and exchange of information for tax purposes in Germany.
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Table of contents
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Executive Summary
Introduction
Introduction and methodology used for the combined peer review of Germany
Overview of Germany
Recent developments
Compliance with the Standards
A. Availability of Information
Overview
A.1. Ownership and identity information
A.2. Accounting records
A.3. Banking information
B. Access to Information
Overview
B.1. Competent Authority’s ability to obtain and provide information
B.2. Notification requirements and rights and safeguards
C. Exchanging Information
Overview
C.1. Exchange-of-information mechanisms
C.2. Exchange-of-information mechanisms with all relevant partners
C.3. Confidentiality
C.4. Rights and safeguards of taxpayers and third parties
C.5. Timeliness of responses to requests for information
Summary of Determinations and Factors Underlying Recommendations
Annex 1: Jurisdiction’s Response to the Review Report
Annex 2: List of all Exchange-of-Information Mechanisms in Force
Annex 3: List of all Laws, Regulations and Other Material Received
Annex 4: People Interviewed during On-Site Visit
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