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Germany Gazettes Law Ratifying Second Protocol to 2012 DTA With Netherlands

Aug. 5, 2021, 5:00 AM

The German Official Gazette Aug. 2 published a law ratifying the second protocol to the 2012 DTA with the Netherlands, signed March 24. The protocol incorporates the standards of the OECD base erosion and profit shifting (BEPS) project, including incorporating a provision on anti-abuse. The law enters into force Aug. 3. [Germany, Official Gazette, 08/02/21]

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

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