{"version":"1.0","provider_name":"www.tpa-group.ro","provider_url":"https:\/\/www.tpa-group.ro\/de\/","author_name":"mihaelavladescu","author_url":"https:\/\/www.tpa-group.ro\/de\/author\/mihaelavladescu\/","title":"Verst\u00e4ndigungsverfahren (MAP) | www.tpa-group.ro","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"oqUR87r3ir\"><a href=\"https:\/\/www.tpa-group.ro\/de\/news\/verstaendigungsverfahren-map\/\">Verst\u00e4ndigungsverfahren (MAP)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.tpa-group.ro\/de\/news\/verstaendigungsverfahren-map\/embed\/#?secret=oqUR87r3ir\" width=\"600\" height=\"338\" title=\"&#8222;Verst\u00e4ndigungsverfahren (MAP)&#8220; &#8211; www.tpa-group.ro\" data-secret=\"oqUR87r3ir\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.tpa-group.ro\/wp\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.tpa-group.ro\/app\/uploads\/sites\/9\/2024\/08\/Corporate-Finance.jpg","thumbnail_width":1200,"thumbnail_height":801,"description":"Die Steuerbeh\u00f6rden haben den Erlass \u00fcber die Durchf\u00fchrung des Verst\u00e4ndigungsverfahrens (Mutual Agreement Procedure \u2013 MAP) ver\u00f6ffentlicht, der f\u00fcr ab dem 16. Juni 2026 eingereichte Antr\u00e4ge gilt. Die wichtigsten Bestimmungen des Erlasses lauten wie folgt: Die Antragstellungsfrist f\u00fcr die Einleitung eines Verst\u00e4ndigungsverfahrens betr\u00e4gt drei Jahre ab Zustellung des steuerlichen Verwaltungsakts oder einer sonstigen Mitteilung, aus der [&hellip;]"}