Law relating 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 field of income taxes
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DBAbkG TUR
Date of completion: 24.05.2012
Full quote:
" Law on 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 + + +)
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Input formula
With the approval of the Federal Council, the Bundestag has adopted the following law:
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Species 1
The agreement signed in Berlin on 19 September 2011 between the Federal Republic of Germany and the Republic of Turkey in order to avoid double taxation and the reduction in tax in the area of taxes on income is agreed. The Agreement shall be published below.
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Type 2
In so far as the agreement is to be applied on the basis of its Article 30 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed.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 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.
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Art 3
(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 30 (2) shall be announced in the Federal Law Gazprom.