The German Ministry of Finance has published a guidance letter dated 27 August 2021 on mutual agreement and arbitration (dispute resolution) procedures, which covers the initiation of procedures, the implementation of procedures, the implementation of agreements, etc. The guidance covers the dispute resolution procedures under tax treaties, the EU Arbitration Convention, and the domestic law implementing Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the EU (the "EU…