The German Official Gazette March 15 published a law ratifying the competent authority agreement (CAA) on the exchange of country-by-country (CbC) reports with the U.S., which was signed Aug. 14, 2020. The law enters into force March 16. [Germany, Official Gazette, 03/15/23]
Reference: View Law, Official Gazette Part II No. 71/2023. View Announcement. View Gazette Index.