Einleitung -- Pauschalbesteuerung im deutschen Investmentsteuerrecht -- Urteil des EuGH vom 09.10.2014 in der Rs. C-326/12, Rita und Patrick von Caster -- Anhängiges Verfahren des EuGH in der Rs. C-560/13, Wagner-Raith -- Fazit.

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....

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 report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland. 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...