Law relating to the Agreement of 29 November 1996 between the Federal Republic of Germany and the Republic of Estonia on the avoidance of double taxation in the field of taxes on income and property
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DBAESTG
Date of completion: 22.04.1998
Full quote:
" Law on the Agreement of 29 November 1996 between the Federal Republic of Germany and the Republic of Estonia on the avoidance of double taxation in the area of taxes on income and assets of 22 April 1998 (BGBl. 1998 II p. 547) "
Footnote
(+ + + Text evidence from: 30. 4.1998 + + +)
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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 between the Federal Republic of Germany and the Republic of Estonia, signed in Tallinn on 29 November 1996, on the avoidance of double taxation in the field of taxes on income and property and the Protocol thereto the same day will be agreed. The Agreement and the Protocol 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of its Article 28 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed.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 up to the date of entry into force of the Agreement, taking into account the respective taxation in the Federal Republic of Germany and the Republic of Estonia as a whole, there is a higher burden than that provided for by the legislation the date of entry into force of the Agreement, the amount of the tax shall not be fixed.
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Art 3
(1) This Act shall enter into force on the day following its announcement. (2) The date on which the Agreement enters into force in accordance with its Article 28 (2) and the Protocol shall be disclosed in the Federal Law Gazproc.