The new limited tax treaty between Germany and Jersey reportedly entered into force on 30 January 2016. The treaty, signed 7 May 2015, replaces the 2008 limited tax treaty that was terminated 28 August 2014. The new treaty covers the tax treatment of items of income covered by Article 6 (Pensions and Annuities), Article 7 (Students) and Article 8 (Associated Enterprises). It does not include several of the typical elements included in full tax treaties, such as provisions for permanent establ…