Artikel 26 des OECD-Musterabkommens von 2005 verpflichtet Staaten zum Austausch von Informationen, die für Zwecke der Besteuerung von Bedeutung sind. Die Auskunftserteilung hat nicht nur bei konkreter Steuerhinterziehung, sondern bereits im einfachen Besteuerungsverfahren zu erfolgen. Erforderlich ist nur, dass ein steuerlicher Sachverhalt aufzuklären ist und dass die erbetenen Auskünfte und Unterlagen für die Besteuerung voraussichtlich relevant sind und dies vom anfragenden Staat dargelegt wird.

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Was genau beinhaltet der OECD-Standard zum Informationsaustausch?

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