German Ministry of Finance issues guidance on dispute resolutions for income and property taxes

Executive summary
On 27 August 2021, the German Ministry of Finance (BMF) issued a letter titled “Leaflet regarding dispute resolutions in the field of income and property taxes” on 27 August 2021 (the Letter). This follows publication of the Administrative Principles Transfer Pricing on 14 July 2021.1
In the Letter, the BMF comments on dispute settlement procedures under double tax treaties (DTTs),…
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