Aufklärung internationaler Sachverhalte

The topic of the study is the legal framework of the clarification of facts by (financial) authorities. It identifies and presents the constitutional and administrative law foundations. Furthermore, the various forms of recourse to the taxpayer as well as original and more recent administrative investigation measures are systematized and the consequences as an "interaction" on the procedural questions of evidence in international cases are examined. On this basis, the current procedural framework for the exercise of the investigative discretion by the national authorities in respect of international taxation cases is developed.