Law relating to the Agreement of 30 September 1992 between the Federal Republic of Germany and the Republic of Bolivia to avoid double taxation in the field of taxes on income and property
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DBAG BOL
Date of completion: 15.07.1994
Full quote:
" Law concerning the Agreement of 30 September 1992 between the Federal Republic of Germany and the Republic of Bolivia to avoid double taxation in the area of taxes on income and assets of 15 July 1994 (BGBl. 1994 II p. 1086) "
Footnote
(+ + + Text evidence from: 28. 7.1994 + + +)
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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 Bolivia, signed in Königswinter/Petersberg on 30 September 1992, in order to avoid double taxation in the field of taxes on income and property and on the avoidance of double taxation The Protocol of 30 July 1993/12 of August 1993 and the corresponding Protocol of 30 July 1993/12. The Agreement, the Protocol and the transfer of notes 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of its Article 28 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed.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, until the date of entry into force of the Agreement, the burden of taxation in the Federal Republic of Germany and in the Republic of Bolivia is subject to a higher overall burden than that laid down in the legislation before the 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 shall enter into force in accordance with its Article 28 (2) and the Protocol and the Change of Notes shall be published in the Federal Law Gazproc.