On 16 September 2022, the German Federal Council (upper house of parliament - Bundesrat) approved the law for the ratification of the pending protocol to the 2008 income and capital tax treaty with Mexico. The protocol, signed 8 October 2021, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards, among other changes. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year follow…