Internal Revenue Bulletin:  2012-19 

May 7, 2012 

TAX CONVENTIONS


Table of Contents

Announcement 2012-21 Announcement 2012-21

This document provides a copy of the Competent Authority Agreement entered into on March 19, 2012, by the Competent Authorities of the United States and Germany, regarding the eligibility of certain pension arrangements for benefits under Article 10(3)(b) of the U.S.-Germany income tax treaty.


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