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Effects of the duty of disclosure on companies and private individuals

KPMG in the media: Heiko Kubaile

As part of the implementation of the EU Mutual Assistance Directive called DAC6, the German Federal Ministry of Finance introduced the draft Law on the Introduction of mandatory disclosure rules at the beginning of February 2019. Heiko Kubaile and Alexander Özkan use specific examples to illustrate the impact this duty of disclosure may have on companies and private individuals (article in German).


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Partner, Head of German Tax & Legal Center and Head Multishore Tax Reporting

KPMG Switzerland


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