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Law to the Protocol of 24 June 2013 amending the Agreement of 4. Between the Federal Republic of Germany and the Kingdom of Norway on the avoidance of double taxation and mutual assistance in the field of the Ste...

Original Language Title: Gesetz zu dem Protokoll vom 24. Juni 2013 zur Änderung des Abkommens vom 4. Oktober 1991 zwischen der Bundesrepublik Deutschland und dem Königreich Norwegen zur Vermeidung der Doppelbesteuerung und über gegenseitige Amtshilfe auf dem Gebiet der Ste...

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Law to the Protocol of 24 June 2013 amending the Agreement of 4. October 1991, between the Federal Republic of Germany and the Kingdom of Norway in order to avoid double taxation and mutual administrative assistance in the field of taxes on income and property and on the Protocol thereto

Unofficial table of contents

DBAÄndProtG NOR

Date of completion: 20.11.2014

Full quote:

" Law to the Protocol of 24 June 2013 amending the Agreement of 4. Between the Federal Republic of Germany and the Kingdom of Norway on the avoidance of double taxation and mutual administrative assistance in the field of taxes on income and property and of the Protocol thereto of 20 October 1991. November 2014 (BGBl. 2014 II p. 906) "

Footnote 

(+ + + Text proof: 27.11.2014 + + +)
Unofficial table of contents

Input formula

With the approval of the Federal Council, the Bundestag has adopted the following law: Unofficial table of contents

Species 1

The Protocol amending the Agreement of 4 June 2013, signed in Berlin on 24 June 2013. Between the Federal Republic of Germany and the Kingdom of Norway on the avoidance of double taxation and mutual administrative assistance in the field of taxes on income and property and of the Protocol thereto (BGBl. 1993 II p. 970, 972) is agreed. The amending Protocol shall be published below. Unofficial table of contents

Type 2

To the extent that the Protocol of Amendment shall apply for the period prior to its entry into force on the basis of its Article XVII (2), second sentence, and shall be applicable until the date of entry into force of the Protocol of Change, taking into account the respective taxation in the Federal Republic of Germany and in the Kingdom of Norway as a whole a higher burden than would have existed under the legislation before the entry into force of the Protocol of Amendment, the amount of the tax shall not be fixed. Unofficial table of contents

Art 3

(1) This Act shall enter into force on the day following the announcement. (2) The date on which the Protocol of Change shall enter into force in accordance with its Article XVII, paragraph 2, sentence 1 shall be published in the Federal Law Gazprom.