Germany's Tax Treaty Negotiation Policy

In this article, the author discusses the Federal Ministry of Finance's Basis for Negotiation of Agreements for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, which was published on 14 April 2013 (revised 22 August 2013), which is intended to be the basis for future treaty negotiations and treaty revisions between Germany and its partner states.