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January 28, 2025
How Can Advance Mutual Agreements (AMAs) Help Resolve Double Taxation Agreement (DTA) Cases in Germany?
AGN EMEA Tax Committee News
A Practical Guide to Resolving Double Taxation Cases: Germany has concluded double taxation agreements with more than 90 countries worldwide. Applying these agreements does not always lead to the avoidance of double taxation in practice but sometimes leads to tax disputes due to the respective autonomous interpretation of the agreements by the participating contracting states.