According to recent reports, the German Federal Cabinet approved on 2 November 2022 the draft law for the ratification of the pending agreement with the U.S. for the exchange of Country-by-Country (CbC) reports, with the draft law now pending before the German Federal Council (upper house of parliament - Bundesrat). The agreement was signed on 14 August 2020.
Note that the competent authorities of Germany and the U.S. have issued annual joint statements under which the U.S. has agreed to the…