The German Ministry of Finance published on 23 January 2020 a competent authority agreement signed with the Netherlands on 4 December 2019. The agreement concerns double taxation relief in cases where there is differing treatment by the two countries of a German limited partnership, i.e., the partnership is treated as transparent by Germany and as non-transparent by the Netherlands. The agreement includes rules for the Netherlands to provide, in certain cases, a deemed credit for the elimina…