On 3 December 2014, officials from Germany and Ireland signed a protocol amending the 2011 income and capital tax treaty between the two countries. The protocol modifies the articles 2 Taxes Covered; 3 General Definitions; 8 Shipping, Inland Waterways Transport and Air Transport; and replaces Article 7 Business Profits bringing it in line with OECD Model Tax Convention adopted 2010.
The protocol is the first to amend the treaty. It will enter into force once the ratification instruments are …