Anzeigepflicht für Steuergestaltungen und verbindliche Auskunft nach § 89 Abs. 2 AO

The scope of application of the duty of disclosure for tax arrangements is not sufficiently tailored to abusive tax arrangements. The aim of this thesis is both to clarify questions of doubt regarding the scope of application of the duty of disclosure for tax arrangements and to submit concrete reform proposals to the national legislator for the further development of the law on binding information. The main consideration of the reform proposal is that, taking into account the regulatory effects of the duty of disclosure for tax arrangements, the legislative objectives pursued with the duty of disclosure can be promoted by granting taxpayers binding information for tax arrangements to be disclosed.