DBA-Kommentar

Siehe bereits Literaturnachweise bei Art. 26 OECD-MA.

Baker et al., International Assistance in the Collection of Taxes, Bulletin for International Taxation, Band 65, 2011, S. 281 (Seminar 64. IFA Kongress in Rom, 2010); Bal, Extraterritorial Enforcement of Tax Claims, Bulletin for International Taxation, Band 65, 2011, S. 598; Berglund, Cross-Border Enforcement of Claims in the EU: History, Present Time and Future 2, 2014; Cranshaw, Grenzüberschreitende Verfolgung ausländischer Steuer- und Abgabenforderungen im Binnenmarkt der Europäischen Union, DZWIR 2019 S. 459; De Troyer, Tax Recovery Assistance in the EU, EC Tax Law Review Band 23, 2014, S. 135 (Analysis of Directive 2010/24/EU – Scope and Types of Assistance), S. 207 (Execution of Requests for Recovery and/or Precautionary Measures in other EU Member States), S. 284 (Evaluation of Directive 2010/24/EU: Time for an Update?); De Troyer, Implementation of Agreements on International Assistance in Tax Collection: Avoiding the Complexity of a „Mirror“ Approach, BIT 2017 S. 424; De Troyer, New Developments in International Adminstrative Assistance in the Recovery of Taxes, ...