insightplus.bakermckenzie.com/bm/tax/germany-reform-of-germanys-tax-audit-rules-underway
See also:
bit.ly/3Uv9nbu
globallitigationnews.bakermckenzie.com/2023/02/14/germany-to-disclose-or-not-to-disclose-records-requests-to-auditors-and-tax-advisors/#page=1
Update:
wts.com/de-en/publishing-article/22020819-DAC7%20Bundesrat~publishing-article?language=en
