Law To The Agreement Of 26 November 1997 Between The Federal Republic Of Germany And The Republic Of Kazakhstan For The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital

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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The Law on the Agreement of 26. November 1997 between the Federal Republic of Germany and the Republic of Kazakhstan in order to avoid double taxation in the area of taxes on income and assets

Non-official table of contents

DBAG KAZ

Date of delivery: 22.07.1998

Full quote:

" Act to the agreement of 26. November 1997, between the Federal Republic of Germany and the Republic of Kazakhstan in order to avoid double taxation in the area of taxes on income and assets of 22. July 1998 (BGBl. 1998 II p. 1592) "

footnote

(+ + + text proof: 31. 7.1998 + + +) unofficial table of contents

entry formula

The Bundestag, with the consent of the Bundesrat, has approved the following law: Non-Official Table of Contents

Art 1

Dem in Bonn am 26. Agreements signed between the Federal Republic of Germany and the Republic of Kazakhstan on the avoidance of double taxation in the area of taxes on income and assets signed in November 1997 are agreed. The Agreement shall be published below. Non-official table of contents

Art 2

If the agreement is to be applied on the basis of its Article 31 (2) for the period prior to its entry into force, the following are: , to amend or abolish any tax arrangements that have been made. 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. 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 31 (2) shall be disclosed in the Federal Law Gazly.