§ 138a Abgabenordnung (AO)

Legal basis for the implementation of nationally applicable international agreements to exchange country-by-country reports by multinational business groups.

§ 117c Abgabenordnung (AO)

Legal basis for the implementation of nationally applicable international agreements to improve international tax compliance.

§ 5 Abs. 1 Nr. 5a FVG

Legal basis for BZSt’s responsibility for receiving and forwarding reports in accordance with legal ordinances enacted on the basis of Section 117c AO.

§ 31 Einführungsgesetz zur Abgabenordnung (EGAO)

Interim regulation on the application of Section 138a AO

§ 379 Abgabenordung (AO)

General minor tax fraud

BMF letter dated 11 July 2017

Requirements for the country-by-country report by multinational business groups

BMF letter dated 16 August 2018

Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2016

EU Mutual Assistance Directive 2016/881/EU of 25 May 2016

EU Mutual Assistance Law of 26 June 2013

OECD/G20 Base Erosion and Profit Shifting Project

Guidance on transfer pricing documentation and country-by-country reporting – Base Erosion and Profit Shifting (BEPS) project action 13

Guidelines for the implementation of country-specific reporting

Guidelines for the interpretation of terms used in country reporting Guidelines for the interpretation of terms used in country reporting