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Germany Ratifies Pending Protocol to Tax Treaty with Denmark — Orbitax Tax News & Alerts

On 2 June 2021, Germany published in the Official Gazette the law for the ratification of the pending protocol to the 1995 income and capital tax treaty with Denmark. The protocol, signed 1 October 2020, is the first to amend the treaty and provides for the implementation of the minimum BEPS standards and certain other changes. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.