You To Avoid The Double Taxation Of International Transport Shipping Companies Make Law To The Agreement Of March 2, 2009 Between The Government Of The Federal Republic Of Germany And The Government Of The Island
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
Read the untranslated law here: http://www.gesetze-im-internet.de/dbag_man/BJNR096820010.html
Law to the agreement of March 2, 2009 between the Government of the Federal Republic of Germany and the Government of the island to the avoidance of double taxation in international traffic shipping company DBAG make MAN copy date: 18.08.2010 full quotation: "Act to the Treaty of March 2, 2009 between the Government of the Federal Republic of Germany and the Government of the island to the avoidance of double taxation in international traffic shipping companies make by August 18, 2010 (BGBl. 2010 II p. 968)" footnote (+++ text detection off) : 26.8.2010 +++) input formula the Bundestag approved the following law with the consent of the Bundesrat: type 1 which in Berlin on the March 2, 2009-signed agreement between the Government of the Federal Republic of Germany and the Government of the island is to avoid double taxation of international shipping firms is approved. The agreement 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 article 5, 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.
Type 3 (1) this Act enters into force on the day after his announcement.
(2) the date on which, the agreement enters into force pursuant to its article 5 of paragraph 1, is to announce in the Federal Law Gazette.
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