Germany: Outlook for the M&A market 2020

Sven-Eric Bärsch 28 Jan 2021

On 12 January 2021, amendments to the protocol in the German-UK income tax treaty were signed.

On 12 January 2021, amendments to the protocol in the German-UK income tax treaty were signed.

The key points of the amendment of the German-UK income tax treaty are:

- the introduction of a new provision in targeting treaty abuse; and
- the revision of the permanent establishment standard by introducing the anti-fragmentation rule.

Global businesses need to therefore be aware of several factors, detailed in the full report, accessible via the link below.

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