Sat, Jun. 03, 2006

Tax Treaty Protocol

CK - Washington.   On June 1, 2006, Berlin witnessed the signing of a protocol to the income tax treaty between the United States and Germany. The treaty dates back to 1989. The amendments reflect tax policy adjusting to globalization, such as the elimination of withholding of source-country dividends and the prevention of treaty shopping.

The United States Department of the Treasury published on its website the Protocol amending the Income Tax Convention between the United States and Germany and the Joint Declaration accompanying signature of proposed Protocol.

In German, the Blickpunkt Recht & Steuern blog provides a summary of major changes. The German text of the protocol is available at the Bundesministerium der Finanzen website.


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