Germany Upper House Considers Bills to Ratify Second Protocols to DTAs With Latvia, Lithuania, Bulgaria

The German Upper House of Parliament (Bundesrat) March 31 accepted for consideration Bill Nos. 141/23, 142/23, and 143/23, to ratify the second protocols to: 1) the 1997 DTA with Latvia, signed Sept. 29, 2022; 2) the 1997 DTA with Lithuania, signed Sept. 30, 2022; and 3) the 2010 DTA with Bulgaria, signed July 21, 2022. The protocols would amend the DTAs to incorporate content from the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), as well as OECD base erosion and profit shifting (BEPS) recommendations and BEPS minimum standards on treaty abuse. ...