Die Aufklärung und Bewertung grenzüberschreitender Sachverhalte im Steuerrecht

»Verification and Evaluation of Cross-Border Cases. A Study with a Particular Focus on the Legal and De Facto Framework of Joint Tax Audits«

The verification of cross-border business activities is curial for constitutional compliant taxation. The dissertation examines the possibilities of the tax authorities to close existing verification gaps. In particular it focuses on the new instrument of joint tax audits. The thesis analyses the legal framework and makes concrete proposals for its further development.