| Subject | German | English |
| comp. | Datenzugriff über zwei Kanäle | cross-channel switching |
| comp., MS | Grundsätze zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen | Principles for the data access and the testability of digital documents A German law that requires tax authorities to be capable of digitally checking data from electronic bookkeeping systems (GDPdU) |