The Commentary on US-German Tax Convention includes commentaries on each article of the Convention, official texts of the Convention and Protocols, and the official background documentation, including exchanges of letters, memoranda of understanding, technical documentation by the German Ministry of Finance, the US Treasury Department, and the US Congressional Committee on Taxation.

In addition, this online product will be updated with official texts of all regulations, rulings, and procedural announcements issued by the United States and Germany.

Benefits

• Extensive commentary on the latest US-German Income Tax Convention and the amending Protocols.

• The commentary on each article of the Convention includes the historical development of the article, comparisons with the US and OECD Model Conventions, discussion of the relevant provisions of US and German domestic law, and an analysis and interpretation of the article.

• Also included are official texts of the Convention and Protocols and the background documentation, including exchanges of letters, memoranda of understanding, technical documentation by the German Ministry of Finance, the US Treasury Department, and the US Congressional Committee on Taxation.

• The online product will be updated with official texts of all regulations, rulings, and procedural announcements issued by the United States and Germany.

• Links to other relevant information in IBFD’s online portfolio.

• Email notification when updates and commentaries are added.

• Access for 5 users.