Germany MOF Posts Draft Bill to Amend Act on MLI Implementation

The German Ministry of Finance Oct. 9 posted a draft bill to amend the law on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The bill includes measures to: 1) create the conditions for Germany to expand the list of DTAs covered by the MLI to 62 DTAs; 2) update information on Germany’s DTAs, and the notification of existing DTA provisions; 3) amend provisions on anti-abuse rules for permanent establishments (PEs) located in non-EU countries or territories, and on mutual agreement procedures (MAPs); and 4) require effective dates for legal changes ...