Cross-border arrangements with national effects on the tax base

Summary

Original text of the question(s):<br /> <br /> Are cross-border arrangements with exclusively national effects on the tax base, such as tax-driven optimizations in stock trading around the dividend record date (e.g. cum-cum etc.), defined by Section 138d paragraph 3 last sentence of the draft tax code of January 30, 2019 in connection with the implementation of Council Directive (EU) 2018/822 introducing the Reporting obligation for cross-border tax arrangements is excluded in national law, and based on which wording from Council Directive (EU) 2018/822 was the last sentence of Section 138d paragraph 3 of the AO draft included in the draft bill of January 30, 2019?

Machine translation from German. The official text remains authoritative.

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