Under the impression of numerous publications due to data leaks, such as the "Panama Papers" and the purchase of so-called "tax CDs", the states have reacted in recent years and created a series of new national and intergovernmental regulations that impose new reporting obligations on taxpayers, banking institutions and insurance companies and offer the states additional opportunities for data exchange and investigations. The following articles provide an overview of the latest developments and will be published here in the coming weeks:

National measures: Anti-Tax Avoidance Act

National measures: Transparency register

International: Double taxation agreements

Multinational: Automatic exchange

Effects under criminal tax law