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Law to the Agreement of 26 November 1997 between the Federal Republic of Germany and the Republic of Kazakhstan on the avoidance of double taxation in the field of taxes on income and property

Original Language Title: Gesetz zu dem Abkommen vom 26. November 1997 zwischen der Bundesrepublik Deutschland und der Republik Kasachstan zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen

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Law to the Agreement of 26 November 1997 between the Federal Republic of Germany and the Republic of Kazakhstan on the avoidance of double taxation in the field of taxes on income and property

Unofficial table of contents

DBAG KAZ

Date of completion: 22.07.1998

Full quote:

" Law to the Agreement of 26 November 1997 between the Federal Republic of Germany and the Republic of Kazakhstan on the avoidance of double taxation in the field of taxes on income and assets of 22 July 1998 (BGBl. 1998 II p. 1592) "

Footnote

(+ + + Text evidence from: 31. 7.1998 + + +) Unofficial table of contents

Input formula

With the approval of the Federal Council, the Bundestag has adopted the following law: Unofficial table of contents

Species 1

The agreement between the Federal Republic of Germany and the Republic of Kazakhstan signed in Bonn on 26 November 1997 for the avoidance of double taxation in the field of taxes on income and property is agreed. The Agreement shall be published below. Unofficial table of contents

Type 2

In so far as the agreement is to be applied on the basis of its Article 31 (2) for the period prior to its entry into force, any tax arreits shall be subject to change or repeal. 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 Kazakhstan is subject to a higher overall burden than that laid down in the legislation prior to the entry into force of the Agreement, the amount of the tax shall not be fixed. Unofficial table of contents

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 31 (2) shall be disclosed in the Federal Law Gazproc.