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4th Joint Audit Seminar in Rom
C O N T E N T
I. Introduc5on II. Na5onal and interna5onal rules II.I Na5onal Law
-‐ sec. 117 AO (General Tax Code) II.II Interna5onal Law
-‐ Ar5cle 26 OECD-‐MT -‐ Joint Audit Report (OECD) -‐ Tax Informa5on Exchange Agreements -‐ APAs -‐ European Mutual Assistance Direc5ve
III. Cross-‐border audits IV. The German Annual Tax Law of the year 2013 -‐ Outlook
I. Introduc5on -‐ Why is interna5onal coopera5on in the field of exchange of informa5on and
tax audits abroad necessary?
Material Universality
Formal Territoriality
Taxa5on of world-‐wide income
II. Interna5onal and na5onal Rules II.I Na5onal German Law
§ 117 AO (General Tax Code): -‐ Legal founda5on for exchanging informa5on -‐ § 117 (1) AO: Enability for the German Tax Authority to make use of
the exchange of informa5on -‐ § 117 (2) AO: tax trea5es, European Law -‐ § 117 (3) AO: Exchange of informa5on without legal obliga5on
II.II Interna5onal Rules Ar5cle 26 OECD-‐MT -‐ Commits the states to exchange informa5on -‐ No allowance to request on informa5on that is not relevant for taxa5on -‐ Major and minor informa5on clause
-‐ Germany/Italy: Ar5cle 27 tax treaty
II.II Interna5onal Rules The Joint Audit Report (OECD), -‐ Report of the OECD in the field of tax audits, 16th September, 2010 -‐ Types of audits: -‐ simultaneous examina5ons -‐ mul5lateral control (MLC) -‐ joint audits
-‐ Pilot projects
II.II Interna5onal Rules Tax Informa5on Exchange Agreements (TIEA) -‐ Anable the exchange the informa5on between countries, where there
has been previously been no exis5ng legal basis to do so
-‐ No binding instrument
-‐ Basis for mul5lateral and bilateral trea5es
II.II Interna5onal Rules Advanced Pricing Agreements (APAs) -‐ Origin in the USA
-‐ In the field of transfer pricing
-‐ Certain security for cross-‐border ac5ng companies
-‐ Unilateral, bilateral, mul5lateral
II.II Interna5onal Rules European Mutual Assistance Direc5ve -‐ Scope
-‐ Exchange of Informa5on -‐ Exchange of informa5on on request -‐ mandatory automa5c exchange of informa5on -‐ spontaneous exchange of informa5on -‐ presence in administra5ve offices -‐ simultaneous controls
-‐ Condi5ons governing adminstra5ve coopera5on and limits
-‐ Execu5on of the exchange of informa5on electronically
II.II Interna5onal Rules European Mutual Assistance Direc5ve -‐ Compe55on between the various sources of law
III. Cross-‐border audits – The German view in the field of transfer pricing -‐ Special focus on cross-‐border audits in the field of transfer pricing
-‐ Obliga5ons of the taxpayer
-‐ Sanc5ons
-‐ Exep5ons for small companies
IV. The German Annual Tax Law of the year 2013 „light“ / Outlook -‐ Implemen5ng of the European Mutual Assistance Direc5ve
-‐ § 117 AO -‐ Changes to the „old“ Direc5ve
-‐ Chances and risks
Thank you for your a,en.on
