Act To The Treaty Of September 19, 2011 Between The Federal Republic Of Germany And The Republic Of Turkey 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 19. September 2011 zwischen der Bundesrepublik Deutschland und der Republik Türkei zur Vermeidung der Doppelbesteuerung und der Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen

Read the untranslated law here: http://www.gesetze-im-internet.de/dbabkg_tur/BJNR052620012.html

Act to the Treaty of September 19, 2011 between the Federal Republic of Germany and the Republic of Turkey for the avoidance of double taxation and the loss of tax in the area of taxes on income DBAbkG TUR Ausfertigung date: 24.05.2012 full quotation: "Act to the Treaty of September 19, 2011 between the Federal Republic of Germany and the Republic of Turkey for the avoidance of double taxation and the loss of tax in the area of taxes on income from May 24, 2012 (BGBl. 2012 II p. 526)" footnote (+++ text detection off) : 31.5.2012 +++) input formula the Bundestag has decided with the consent of the Federal Council the following law: in Berlin on September 19, 2011 agreement between the Federal Republic of Germany signed type 1 which and is approved by the Republic of Turkey 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 30, to amend or repeal. 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 Republic of Turkey 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 (1) this Act enters into force on the day after the announcement.
(2) the date on which, the agreement enters into force pursuant to its article 30 of paragraph 2, is to announce in the Federal Law Gazette.