On 15 January 2009, Germany's Ministry of Finance published an official letter on a Memorandum of Understanding concluded by the Ministry of Finance of France and of Germany. Based on Art. 25(3) of the Germany-France treaty signed on 21 July 1959, it was agreed that, for the application of the treaty, the government of each state, as well as any political subdivision or local authority thereof, be considered a resident of that state for the purposes of the treaty.
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