Schlagwort: OECD

On January 19, 2021, lawmakers signed amendments to the protocol in the German-Irish income tax treaty. The key points of the amendments are: the introduction of a new provision in targeting treaty abuse; the revision of the permanent establishment standard by introducing the anti-fragmentation rule; and the introduction of a 365-day holding period for the […]

On January 12, 2021, amendments to the protocol in the German-UK income tax treaty were signed. The key points of the amendment of the German-UK income tax treaty are the introduction of a new provision in targeting treaty abuse; and the revision of the permanent establishment standard by introducing the anti-fragmentation rule. Global businesses need […]