Der länderbezogene Bericht des § 138a AO

In response to the international transparency of multinational corporations in relation to international tax authorities, this thesis examines the ‘Country-by-Country-Report’, which obliges corporations of a certain size to submit annual operating indicators to tax authorities. The Country-by-Country-Report was transposed into national law based on the European Directive 2016/881/EU, thus amending the EU Mutual Assistance Directive, which was particularly intended to identify inappropriate transfer pricing practices.

The aim of this work is to critically examine Germany’s implementation of the Country-by-Country-Report in sec. 138a of the AO. The author lists Germany’s deviations from the recommendations of the OECD and the EU’s guidelines in this respect, and reviews the regulation in terms of higher-ranking law. It also focuses on automatic information exchange of the data in the Country-by-Country-Report and investigating the basis for this exchange. In the end, the author explores legal protection in this matter and demands compensation.