PE Watch: Latest developments and trends, July 2021
PE developments in response to COVID-19
Germany – Austria
On 18 June 2021, the German Ministry of Finance published a new mutual agreement with Austria on their 2000 tax treaty. The mutual agreement addresses frontier workers and replaces the mutual agreement signed in January 2021. The latest mutual agreement includes a section on the application and interpretation of Article 5(1) of the …
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