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Double Taxation Convention: United Kingdom and Germany

Volume 688: debated on Thursday 28 January 2021

A protocol to the Double Taxation Convention with Germany and a joint declaration were signed on 12 January. The protocol will give effect to certain OECD/G20 base erosion and profit shifting recommendations that protect tax treaties against avoidance activities, ensuring that the UK’s double taxation agreement with Germany meets the minimum OECD/G20 recommended standards. The text of the protocol and joint declaration are available on HM Revenue and Customs’ pages of the website and will be deposited in the Libraries of both Houses. The text of the protocol will be scheduled to a draft Order in Council and laid before the House of Commons in due course.