Information sheet on international dispute resolution procedures: Taxes on income and capital
Initiative
Official name
Merkblatt zu internationalen Verständigungs- und Schiedsverfahren (Streitbeilegungsverfahren) auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
Type
Explanatory leaflet
Level 3 / Other
Initiator
German government
Submitted
15.01.2024
Doc. code
2024/0169545
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Withholding taxes - EU double taxation avoidance system
(binding, Main version, EU)
Income Tax Act
(binding, Main version, DE)
Level 2
–
Level 3 / Other
–
Source: German government, 2024/0169545, 2024