On 29 December 2015, the protocol to the 2010 income and capital tax treaty between the United Kingdom and Germany entered into force. The protocol, signed 17 March 2014, is the first to amend the treaty. It replaces Article 7 (Business Profits), bringing it line with the 2010 OECD Model Tax Convention. It also amends Article 18 (Government Services) and replaces Article 30 (Members of Diplomatic Missions and Consular Posts) in order to harmonize taxation rights with Article 14 of the Consula…