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Germany Expanding Scope of Covered Agreements for BEPS MLI

|Treaty Development|Germany-OECD
Germany-OECD

The German Ministry of Finance has published a draft bill that will expand the scope of covered agreements (tax treaties) for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Germany's original list of reservations and notifications listed 14 of its tax treaties as covered agreements to be covered by the MLI. The draft bill will expand this to include 62 additional tax treaties that do not currently meet the minimum BEPS…

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