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 T├╝rkei zur Vermeidung der Doppelbesteuerung und der Steuerverk├╝rzung auf dem Gebiet der Steuern vom Einkommen

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Law on the Agreement of 19. September 2011 between the Federal Republic of Germany and the Republic of Turkey in order to avoid double taxation and tax reduction in the field of income taxes

Non-official table of contents

DBAbkG TUR

Date of delivery: 24.05.2012

Full quote:

" Act to the agreement of 19. September 2011 between the Federal Republic of Germany and the Republic of Turkey on the avoidance of double taxation and the reduction in tax in the area of taxes on income of 24. May 2012 (BGBl. 2012 II p. 526) "

footnote

(+ + + text evidence from: 31.5.2012 + + +)

unofficial table of contents

input formula

The With the approval of the Federal Council, the Bundestag has adopted the following law: Non-official table of contents

Art 1

Dem in Berlin am 19. The Agreement between the Federal Republic of Germany and the Republic of Turkey on the avoidance of double taxation and the reduction in tax in the area of taxes on income signed in September 2011 has been agreed. 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 30 (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 Republic of Turkey as a whole is higher than that laid down in the legislation before the date of entry into force of the Agreement, If the agreement entered into force, the amount of the tax will not be fixed. Non-official table of contents

Art 3

(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 30 (2) shall be announced in the Federal Law Gazly.