Mandatory reporting of domestic tax arrangements as a “growth opportunity” for the tax authorities?

The term “Growth Opportunities Act” is on everyone’s lips, as the associated draft legislation has received very broad media attention - now reinforced by the BVerfG’s “60 billion judgment”. When a (tax) bill is discussed not only in the tax (legal) community, but even “at the bakery around the corner”, this also reflects the high expectations of taxpayers.