Internal Revenue Bulletin:  2008-52 

December 29, 2008 

TAX CONVENTIONS


Announcement 2008-124 Announcement 2008-124

This document provides a copy of the Memorandum of Understanding Between the Competent Authorities of the Federal Republic of Germany and the United States of America regarding the arbitration process set forth in the United States-Germany Income Tax Convention.

Announcement 2008-125 Announcement 2008-125

This document provides guidelines regarding the arbitration process set forth in the United States-Germany Income Tax Convention as amended by the Protocol signed on June 1, 2006. These guidelines relate to the Memorandum of Understanding Between the Competent Authorities of the Federal Republic of Germany and the United States of America signed on December 8, 2008.


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