Masterarbeit aus dem Jahr 2016 im Fachbereich Jura - Steuerrecht, observe: 2,7, Universität Potsdam (Unternehmens- und Steuerrecht), Veranstaltung: Steuerstrafrecht, Sprache: Deutsch, summary: In der Arbeit wurde das Kompensationsverbot des § 370 Abs. four S. three AO untersucht. Es ist Teil des Deliktes der Steuerhinterziehung. Das Kompensationsverbot bezweckt steuermindernde Tatsachen, welche nach dem Bekanntwerden der Steuerhinterziehung geltend gemacht werden, für die strafrechtliche Beurteilung außen vor zu lassen.

The worldwide discussion board on Transparency and alternate of knowledge for Tax reasons is the multilateral framework in which paintings within the sector of tax transparency and trade of knowledge is conducted by way of over ninety jurisdictions which perform the paintings of the worldwide discussion board on an equivalent footing.

The international discussion board is charged with in-depth tracking and peer assessment of the implementation of the factors of transparency and trade of knowledge for tax reasons. those criteria are basically mirrored within the 2002 OECD version contract on alternate of data on Tax issues and its remark, and in Article 26 of the OECD version Tax conference on source of revenue and on Capital and its remark as up to date in 2004, which has been included within the UN version Tax conference.

The criteria supply for foreign trade on request of foreseeably proper details for the management or enforcement of the household tax legislation of a soliciting for celebration. “Fishing expeditions” aren't authorized, yet all foreseeably suitable info needs to be supplied, together with financial institution info and knowledge held by way of fiduciaries, whatever the life of a family tax curiosity or the applying of a twin criminal activity standard.

All contributors of the worldwide discussion board, in addition to jurisdictions pointed out by way of the worldwide discussion board as appropriate to its paintings, are being reviewed. This approach is undertaken in stages. part 1 studies verify the standard of a jurisdiction’s criminal and regulatory framework for the alternate of data, whereas part 2 experiences examine the sensible implementation of that framework. a few international discussion board contributors are present process mixed – part 1 plus part 2 – experiences. the last word target is to assist jurisdictions to successfully enforce the overseas criteria of transparency and trade of knowledge for tax reasons.

All overview stories are released as soon as licensed via the worldwide discussion board they usually therefore signify agreed worldwide discussion board reports.

For additional info at the paintings of the worldwide discussion board on Transparency and trade of knowledge for Tax reasons, and for copies of the broadcast assessment stories, please stopover at www.oecd.org/tax/transparency