On 13 July 2016, the German government passed the draft bill on the implementation of amendments to the EU Mutual Assistance Directive and other measures against base erosion and profit shifting (Entwurf eines Gesetzes zur Umsetzung der Än­de­rung­en der EU-Amtshilferichtlinie und von weiteren Massnahmen gegen Ge­winn­kür­zung­en und ‑verlagerungen). The draft provides for the implementation of the re­com­men­da­tions on Action 13 of the OECD BEPS project with regard to a country-by-country-reporting, amendments to the field of mutual assistance on ad­mi­nis­tra­tive cooperation in the field of taxation and a series of amendments of German tax law as a reaction to recent judgements of the German Federal Tax Court. This Client Information deals especially with these amendments which serve the purpose of putting certain concepts and opinions into law in those instances in which the court has taken a view contrary to that of the fiscal authorities and in favor of the tax payer.