Germany Gazettes Law Ratifying Protocol to 2011 DTA With Cyprus

Aug. 5, 2021, 5:00 AM

The German Official Gazette Aug. 2 published a law ratifying the protocol to the 2011 DTA with Cyprus, signed Feb. 19. The protocol incorporates the standards of the OECD base erosion and profit shifting (BEPS) project, including the amendment of the right-to-benefit provision. The law enters into force Aug. 3. [Germany, Official Gazette, 08/02/21]

View Law of 07/27/21, Official Gazette Part II No. 16/2021.

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