Insight
07.07.2017 ·
Insight
Synopsis of the Multilateral Agreement with reference to regulations which Germany intends to apply
On 7 July 2017, almost 70 countries, including Germany, signed the "Multilateral Instrument" (MLI), developed under the BEPS project of the OECD, in Paris. In the future, it is expected that it will be possible to adapt a large number of existing double taxation agreements between the participating countries in a dynamic process to internationally agreed standards.
We have compiled the binding English language version and the German version. In addition, there are references to the regulations for which Germany declares its intention to apply.
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