Law To The Agreement Of 30 September 1992 Between The Federal Republic Of Germany And The Republic Of Bolivia For The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital
Original Language Title: Gesetz zu dem Abkommen vom 30. September 1992 zwischen der Bundesrepublik Deutschland und der Republik Bolivien zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
Read the untranslated law here: http://www.gesetze-im-internet.de/dbag_bol/BJNR108620994.html
Law to the agreement of 30 September 1992 between the Federal Republic of Germany and the Republic of Bolivia for the avoidance of double taxation in the field of taxes on income and on capital DBAG BOL Ausfertigung date: 15.07.1994 full quotation: "law to the agreement of 30 September 1992 between the Federal Republic of Germany and the Republic of Bolivia for the avoidance of double taxation in the field of taxes on income and on capital of 15 July 1994 (BGBl. 1994 II p. 1086)" footnote (+++ text detection off) : 28 7.1994 +++) input formula the Bundestag approved the following law with the consent of the Bundesrat: type 1 which in Königswinter/Petersberg on September 30, 1992 signed agreements between the Federal Republic of Germany and the Republic of Bolivia for the avoidance of double taxation with respect to taxes on income and on capital, as well as the accompanying Protocol of the same day and the exchange of notes of July 30 1993/12 August 1993 is approved. The agreement, the Protocol and the exchange of notes will be published below.
Already issued by tax determinations are type 2 as far as the agreement to apply paragraph 2 prior to its entry into force is on the basis of its article 28, to amend or repeal. Tax determinations, their termination and change are in this respect also allowed if the fixing period has expired; This is valid only until the end of the fourth calendar year following the calendar year in which the agreement entered into force. As far as results up to the time of the entry into force of the agreement, taking into account the respective taxation in the Federal Republic of Germany and the Republic of Bolivia as a whole a greater burden, as she existed under the legislation prior to entry into force of the agreement, the additional amount of tax is not fixed.
Type 3 (1) this Act enters into force on the day after his announcement.
(2) the day which according to its article 28 paragraph 2 as well as the Protocol and of the exchange of notes enter into force the agreement, is to announce in the Federal Law Gazette.
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