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Germany Suspends Bilateral APA Procedures with China

|Approved Changes|Germany-China
Germany-China

The German Federal Central Tax Office (BZSt) has published a notice announcing that bilateral advance pricing agreement (APA) procedures with China are suspended from July 2025 due to recent difficulties in reaching set objectives in negotiations with Chinese authorities. Bilateral APA procedures are suspended until further notice, including for renewals. However, bilateral APA procedures already underway are not affected by the suspension.

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