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Germany Publishes Draft Law to Implement EU Dispute Resolution Directive — Orbitax Tax News & Alerts

Germany's Ministry of Finance has published the draft law for the transposition of Council Directive (EU) 2017/1852. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. Subject to approval, the bill will enter into force on 1 July 2019 and apply for disputes relating to income or capital earned in a tax year commencing on or after 1 January 2018.