On 23 July 2021, Germany published the law for the ratification of the pending protocol to the 2010 income and capital tax treaty with the United Kingdom. The protocol, signed 12 January 2021, is the second to amend the treaty and provides for the implementation of the minimum BEPS standards and certain other changes. The protocol will enter into force once the ratification instruments are exchanged. It will apply in Germany from 1 January of the year following its entry into force. It will apply in the UK in respect of withholding taxes from 1 January in the calendar year...