Macedonia: Germany ratifies protocol amending Macedonia-Germany DTA

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Macedonia: Germany ratifies protocol amending Macedonia-Germany DTA

intl-updates-small.jpg
kostovska.jpg

Elena Kostovska

At the end of March 2017, the German Federal Council approved the protocol amending the tax treaty concluded with FYR Macedonia. The amending protocol was signed by both countries in November 2016 to amend the treaty signed in 2006.

The protocol intensifies the cooperation in the realm of tax collection. With the purpose in mind, it amends Article 26 of the double tax treaty, which is related to exchange of information. The additional paragraphs of the previously existing article provided for the obligation for one country to use its information collecting measures in order to obtain information requested by the other country (subject to the standard limitations defined in paragraph 3 of the same article) without the ability to decline the provision of such information in cases when there is no domestic interest. With the amendments, the countries are also not allowed to reject information requested by the other country in cases when such information is held by a bank or other financial institution.

Pending ratification by the FYR Macedonian Parliament, the protocol will enter into force once published in the Official Gazette and will become applicable from the following calendar year.

Elena Kostovska (elena.kostovska@eurofast.eu)

Eurofast Global, Skopje Office

Tel: +389 2 2400225

Website: www.eurofast.eu

more across site & shared bottom lb ros

More from across our site

Thanks to operational slickness and sheer force of will, A&M Tax will continue hoovering up talent across the globe
Setu Kamal became the first practising barrister to be added to the UK’s tax avoidance promoter list; in other news, UHY expanded its network in Canada
US President Donald Trump’s tariffs may get thrown out by courts in the future and taxpayers should already be planning for that possibility, BDO’s Dustin Stamper tells ITR
Awards
ITR is delighted to reveal the first shortlisted nominees for the Middle East Tax Awards
The firm has appointed Deloitte’s former tax leader for Thailand to lead the new operation, which builds on considerable Asian investment in recent months
The Donald Trump administration could use legislation from 1930 if the Supreme Court blocks its tariffs; in other news, China has updated its VAT refund procedures
Braun gives ITR an exclusive insight into WTS Digital’s UK launch of its AI product, which can free up more than 1,500 hours per month by reducing routine tasks
Long tells ITR about her varied role, why curiosity is a key characteristic for the tax professional, and what she’d be doing if she wasn’t working in tax
The choice facing governments is not whether to adopt AI in taxation, but how to do so in a way that upholds the principles of tax fairness, writes Neil Kelley
As ITR’s client data reveals discontent with German tax advisers’ cost management, Grant Thornton’s local TP head insists it’s a two-way street
Gift this article