Once the request has been received, the BZSt verifies that the conditions for the implementation of a mutual agreement procedure are met. The transnational part of a mutual agreement procedure shall only be implemented if the request is admissible and duly reasoned and if no satisfactory solution can be found in Germany. The mutual agreement procedure (MAGP) remains the most widely used and best used means of eliminating double taxation. For more than two decades, the OECD and the EU have had an interest in improving the efficiency of the exploitation of LDCs through various instruments. After BEPS, the incidence of double taxation increases and the number of LDCs continues to increase. There is a growing emphasis on improving dispute settlement techniques in order to eliminate double taxation more effectively. This article presents some functions of the instruments currently available.