Law To The Agreement By July 1, 2010, Between The Federal Republic Of Germany And The United Arab Emirates For The Avoidance Of Double Taxation And The Loss Of Tax In The Area 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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The Law on the Agreement of 1. July 2010 between the Federal Republic of Germany and the United Arab Emirates to avoid double taxation and tax shortening in the field of taxation of income

Unofficial Table of Contents

DBAAREG

Date of departure: 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 on taxes on income of 29 April 2010. April 2011 (BGBl. 2011 II p. 538) "

footnote

(+ + + text evidence from: 6.5.2011 + + +)

unofficial table of contents

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The With the approval of the Bundesrat, the Bundestag has approved the following law: Non-official table of contents

Art 1

Dem in Berlin am 1. The agreement signed between the Federal Republic of Germany and the United Arab Emirates on the avoidance of double taxation and the reduction in tax on income taxes was signed in July 2010. The Agreement shall be published below. unofficial table of contents

Art 2

To the extent that the agreement is to be applied on the basis of its Article 29 (2) for the period prior to its entry into force, shall amend or abolish any tax arrangements that have already been made. 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 In the case of legislation before the entry into force of the Agreement, the amount of the tax shall not be fixed. Non-official table of contents

Art 3

The Federal Government is authorized to extend the validity of this Agreement in accordance with Article 30 of this Agreement. The provisions of the second sentence of paragraph 1 and with the consent of the Federal Council shall be entered into force by means of a regulation. Non-official table of contents

Art 4

(1) This law enters into force the day after 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 Gazly.