Law relating to the Second Protocol of 17 February 1983 amending and supplementing the Agreement of 22 April 1966 between the Federal Republic of Germany and Japan on the avoidance of double taxation in the taxation of income and in the case of some others Taxes
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DBAÄndProt2G JPN
Date of completion: 04.03.1984
Full quote:
" Act of the Second Protocol of 17 February 1983 amending and supplementing the Agreement of 22 April 1966 between the Federal Republic of Germany and Japan on the avoidance of double taxation in the taxation of income and in the case of some others Taxes of 4 March 1984 (BGBl. (1984 II p. 194) "
Footnote
(+ + + Text evidence from: 15. 3.1984 + + +)
Since 1987 only under international law agreements have been proven in the foundation of the foundation B
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Species 1
The Second Protocol, signed in Bonn on 17 February 1983, amending and supplementing the Agreement of 22 April 1966 between the Federal Republic of Germany and Japan on the avoidance of double taxation in taxes on income and on income taxes, some other taxes (BGBl. 871), as amended by the Protocol of 17 April 1979 (BGBl. 1980 II p. 1182). The minutes shall be published below.
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Type 2
(1) Where the Protocol is to be applied on the basis of its Article 4 (2) for the period prior to its entry into force, final tax arrangements shall be amended or repealed. (2) The application of the Protocol shall lead to the date of the date of application of the Protocol. in force, taking into account the respective taxation in the Federal Republic of Germany and Japan as a whole, to a higher burden than it existed under the legislation prior to the entry into force of the Protocol, the tax shall be: shall be reimbursed or not collected.
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Art 3
This law shall also apply in the Land of Berlin, provided that the Land Berlin determines the application of this law.
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Species 4
(1) This Act shall enter into force on the day following its announcement. (2) The date on which the Protocol shall enter into force in accordance with its Article 4 (2) shall be disclosed in the Federal Law Gazproc.