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 Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen

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Read the untranslated law here: http://www.gesetze-im-internet.de/dbaareg/BJNR053820011.html

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 DBAAREG Ausfertigung date: 29.04.2011 full quotation: "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 from April 29, 2011 (BGBl. 2011 II p. 538)" footnote (+++ text detection off) : 6.5.2011 +++) input formula the Bundestag has decided with the consent of the Federal Council the following law: in Berlin on July 1, 2010 agreement between the Federal Republic of Germany signed type 1 which and is approved by the United Arab Emirates for the avoidance of double taxation and the loss of tax in the area of taxes on income. The agreement will be published below.

Already issued by tax determinations are type 2 as far as the agreement to apply paragraph 2 prior to its entry into force is on the basis of its article 29, to modify or abolish. Tax determinations, their termination and change are in this respect also allowed if the fixing period has expired; This is valid only until the end of the fourth calendar year following the calendar year in which the agreement entered into force. As far as results up to the time of the entry into force of the agreement, taking into account the respective taxation in the Federal Republic of Germany and the United Arab Emirates as a whole a greater burden, as she existed under the law prior to the entry into force of the agreement, the additional amount of tax is not fixed.

Type 3, the Federal Government shall be empowered to extensions of the period of validity of this agreement according to its article 30 paragraph 1 sentence 2 and 3 with the consent of the Federal Council by regulation to put into effect.

Type 4 (1) enters into force on the day after the promulgation of this law.
(2) the date on which, the agreement enters into force pursuant to its article 29 of paragraph 2, is to announce in the Federal Law Gazette.