Germany published the law implementing Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the EU in the Official Gazette on 12 December 2019. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The law entered into force on 13 December 2019 and applies for disputes filed from 1 July 2019 in relat…