Law On The Convention Of 29 November 1996 Between The Federal Republic Of Germany And The Republic Of Estonia For The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital

Original Language Title: Gesetz zu dem Abkommen vom 29. November 1996 zwischen der Bundesrepublik Deutschland und der Republik Estland zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen

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The 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 field of income and property taxes

Table of Contents

DBAESTG

Date of expiry: 22.04.1998

Full quote:

" Act to the Agreement of 29. November 1996 between the Federal Republic of Germany and the Republic of Estonia in order to avoid double taxation in the field of taxes on income and on assets of 22. April 1998 (BGBl. 1998 II p. 547) "

footnote

(+ + + text proof: 30. 4.1998 + + +) unofficial table of contents

entry formula

The Bundestag has decided, with the approval of the Bundesrat, to approve the following law: name="BJNR054720998BJNE000200320 " />Non-Official Table of Contents

Art 1

Dem in Tallinn am 29. The Agreement 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 property and the Protocol thereto shall be signed in November 1996. agreed. The Agreement and the Protocol shall be published below. Non-official table of contents

Art 2

If the agreement is to be applied on the basis of its Article 28 (2) for the period prior to its entry into force, the following are: modify or abolish any tax arreits already received. 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 in the legislation before the entry into force of the date of entry into force of the Agreement, the amount of the tax shall not be fixed. Non-official table of contents

Art 3

(1) This law enters into force on the day after it is announced.(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 Gazans (Bundesgesetzblatt).