Germany · Question · Mündliche Frage
17/13393
Efforts to conclude an automatic exchange of information with other countries in accordance with the FATCA agreement; Definition of interest according to the EU Interest Rate Directive in comparison to Section 20 of the Income Tax Act
Introduced
1 January 2009
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Beantwortet
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Discovery layer
Source updated
26 July 2022
Summary
Originaltext der Frage(n):<br /> <br /> Welche Maßnahmen plant die Bundesregierung in dieser Legislaturperiode noch, um mit anderen Staaten einen automatischen Informationsaustausch in Anlehnung an das FATCA-Abkommen abzuschließen, und inwieweit unterscheidet sich die Definition von Zinsen gemäß der geltenden EU-Zinsrichtlinie im Vergleich zu der Definition nach nationalem Recht gemäß § 20 des Einkommensteuergesetzes?
Machine translation from German. The official text remains authoritative.
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