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

On 2 August 2021, Germany published the law for the ratification of the pending protocol to the 2011 income and capital tax treaty with Cyprus. The protocol, signed 19 February 2021, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.