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Law on the Agreement of 2 March 2009 between the Government of the Federal Republic of Germany and the Government of the Isle of Man to avoid double taxation of shipping companies operating in international transport

Original Language Title: Gesetz zu dem Abkommen vom 2. März 2009 zwischen der Regierung der Bundesrepublik Deutschland und der Regierung der Insel Man zur Vermeidung der Doppelbesteuerung von im internationalen Verkehr tätigen Schifffahrtsunternehmen

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Law on the Agreement of 2 March 2009 between the Government of the Federal Republic of Germany and the Government of the Isle of Man to avoid double taxation of shipping companies operating in international transport

Unofficial table of contents

DBAG MAN

Date of completion: 18.08.2010

Full quote:

" Act to the Agreement of 2 March 2009 between the Government of the Federal Republic of Germany and the Government of the Isle of Man to avoid the double taxation of shipping companies operating in international traffic on 18 August 2010 (BGBl. 2010 II p. 968) "

Footnote

(+ + + Text evidence from: 26.8.2010 + + +) 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 Government of the Federal Republic of Germany and the Government of the Isle of Man, signed in Berlin on 2 March 2009, will be used to avoid double taxation of shipping companies operating in international transport 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of its Article 5 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed.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. 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 5 (1) shall be announced in the Federal Law Gazproc.