On 28 August 2015, Germany deposited the ratification instrument for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. Germany signed the original convention on 17 April 2008 and signed the protocol to the convention on 3 November 2011.

The convention as amended will enter into force and apply in Germany on 1 December 2015…