On 3 December 2014, officials from Germany and Ireland signed a protocol amending the 2011 income and capital tax treaty between the two countries. The protocol modifies the articles 2 Taxes Covered; 3 General Definitions; 8 Shipping, Inland Waterways Transport and Air Transport; and replaces Article 7 Business Profits bringing it in line with OECD Model Tax Convention adopted 2010.

The protoc…