According to an update from Irish Revenue, the protocol to the 2011 income and capital tax treaty with Germany has entered into force. The protocol, signed 3 December 2014, is the first to amend the treaty. The amendments include: Article 2 (Taxes Covered) is amended by replacing Irish "income levy" with "universal social charge"; Article 3 (General Definitions) is amended by replacing the definition of "Germany"; Article 7 (Business Profits) is replaced, bringing it line with the 2010 OECD Model Tax Convention; Paragraph 3 of Article 8 (Shipping, Inland Waterways Transport and Air Transport) is replaced concerning profits covered (wording...