On 27 August 2021, the Federal Ministry of Finance published guidance on mutual agreement (MAP) and arbitration procedures. The guide explains how to initiate procedures, how to carry out procedures, how to execute agreements, etc. The guidance also explains the following rules:
- General information on international mutual agreement and arbitration proceedings;
- Mutual agreement procedure according to DBA;
- Mutual agreement and arbitration proceedings according to the EU Arbitration Convention; and
- Application regulation and publication.
