The German Ministry of Finance has published an updated overview document on the status of tax treaties and other agreements in the field of taxation as of 1 January 2021, including the status of treaty/agreement negotiations. In this respect, the updated document includes that negotiations have been concluded with the initialing of the following treaties and amending protocols:
- a new tax treaty to replace the current tax treaty with Iran - initialed 12 December 2018
- an amending protocol to…