Law To The Second Protocol Of 17 February 1983 Amending And Supplementing The Agreement Of April 22, 1966, Between The Federal Republic Of Germany And Japan For The Avoidance Of Double Taxation Taxation Of Income And Some Other...

Original Language Title: Gesetz zum Zweiten Protokoll vom 17. Februar 1983 zur Änderung und Ergänzung des Abkommens vom 22. April 1966 zwischen der Bundesrepublik Deutschland und Japan zur Vermeidung der Doppelbesteuerung bei den Steuern von Einkommen und bei einigen andere...

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Read the untranslated law here: http://www.gesetze-im-internet.de/dba_ndprot2g_jpn/BJNR201940984.html

Law to the second Protocol of 17 February 1983 amending and supplementing the agreement of April 22, 1966, between the Federal Republic of Germany and Japan for the avoidance of double taxation the taxation of income and certain other taxes DBAÄndProt2G JPN Ausfertigung date: 04.03.1984 full quotation: "law to the second Protocol of 17 February 1983 amending and supplementing the agreement of April 22, 1966, between the Federal Republic of Germany and Japan for the avoidance of double taxation the taxation of income and some other Taxes by March 4, 1984 (BGBl. 1984 II p. 194) "footnote (+++ text detection from: 15 3.1984 +++) since 1987 only under the international agreements in the Fund directory B type 1 which in Bonn on February 17, 1983 signed second Protocol to amend and supplement the agreement of April 22, 1966, between the Federal Republic of Germany and Japan for the avoidance of double taxation in the taxes on income and certain other taxes (BGBl. 1967 II p. 871) as amended by the Protocol of the" 17 April 1979 (BGBl. 1980 II p. 1182) is approved. The Protocol will be published below.

Definitive issued tax determinations are type 2 (1) as far as the Protocol pursuant to its article 4 to apply paragraph 2 prior to its entry into force, to modify or abolish.
(2) the application of the Protocol leads up to the point in which it enters into force, taking into account the respective taxation in the Federal Republic of Germany and Japan overall to a higher load than it was under the legislation prior to entry into force of the Protocol, so the tax is refunded to the extent or not collected.

Type 3 this Act applies also in the Federal State of Berlin unless the Land Berlin determines the application of this Act.

Type 4 (1) this Act enters into force on the day after its promulgation.
(2) the day on which, the Protocol enters into force pursuant to its article 4 of paragraph 2, is to announce in the Federal Law Gazette.