Law on the Agreement of 1 July 2010 between the Federal Republic of Germany and the United Arab Emirates on the avoidance of double taxation and the reduction in tax in the field of taxes on income

Original Language Title: Gesetz zu dem Abkommen vom 1. Juli 2010 zwischen der Bundesrepublik Deutschland und den Vereinigten Arabischen Emiraten zur Vermeidung der Doppelbesteuerung und der Steuerverk├╝rzung auf dem Gebiet der Steuern vom Einkommen

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Law on the Agreement of 1 July 2010 between the Federal Republic of Germany and the United Arab Emirates on the avoidance of double taxation and the reduction in tax in the field of taxes on income

Unofficial table of contents

DBAAREG

Date of completion: 29.04.2011

Full quote:

" Act to the Agreement of 1 July 2010 between the Federal Republic of Germany and the United Arab Emirates on the avoidance of double taxation and the reduction in tax in the field of income taxes of 29 April 2011 (BGBl. 2011 II p. 538) "

Footnote

(+ + + Text certificate: 6.5.2011 + + +) 

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 agreement signed in Berlin on 1 July 2010 between the Federal Republic of Germany and the United Arab Emirates on the avoidance of double taxation and the reduction in taxes in the field of income taxes is agreed. The Agreement shall be published below. Unofficial table of contents

Type 2

In so far as the agreement is to be applied on the basis of its Article 29 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed. Tax arrests and their repeal and amendment shall also be admissible if the period of detention has expired; this shall apply only up to the end of the fourth calendar year following the calendar year in which the agreement entered into force is. To the extent that, until the date of entry into force of the Agreement, the burden of taxation in the Federal Republic of Germany and the United Arab Emirates, taking into account the respective taxation, results in a higher overall burden than on the basis of the Legislation before the entry into force of the Agreement, the amount of the tax shall not be fixed. Unofficial table of contents

Art 3

The Federal Government is empowered to extend the validity of this Agreement in accordance with its Article 30 (1) sentences 2 and 3 with the consent of the Federal Council by means of a legal regulation. Unofficial table of contents

Species 4

(1) This Act shall enter into force on the day following the announcement. (2) The date on which the Agreement enters into force in accordance with its Article 29, paragraph 2, shall be announced in the Federal Law Gazprom.