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Law on the Agreement of 8 November 2007 between the Federal Republic of Germany and the Kingdom of Saudi Arabia on the avoidance of double taxation in the field of taxes on the income and assets of air carriers and of the Steu ...

Original Language Title: Gesetz zu dem Abkommen vom 8. November 2007 zwischen der Bundesrepublik Deutschland und dem Königreich Saudi-Arabien zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen von Luftfahrtunternehmen und der Steu...

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Law relating to the Agreement of 8 November 2007 between the Federal Republic of Germany and the Kingdom of Saudi Arabia on the avoidance of double taxation in the field of taxes on the income and assets of air carriers and of taxes by the remuneration of their employees

Unofficial table of contents

DBAG SAU

Date of completion: 04.08.2008

Full quote:

' Act to the Agreement of 8 November 2007 between the Federal Republic of Germany and the Kingdom of Saudi Arabia on the avoidance of double taxation in the field of taxes on the income and assets of air carriers and of taxes from the remuneration of their employees on 4 August 2008 (BGBl. 2008 II p. 782) "

Footnote 

(+ + + Text proof: 8.8.2008 + + +)
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 Kingdom of Saudi Arabia, signed in Berlin on 8 November 2007, on the avoidance of double taxation in the field of taxes on the income and assets of air carriers and the taxes on the remuneration of their employees are agreed. The Agreement shall be published below. Unofficial table of contents

Type 2

To the extent that the Agreement is to be applied, pursuant to Article 6 (2), for the period prior to the entry into force of the Agreement, any existing tax arrangements shall be amended or repealed.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. 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 the Kingdom of Saudi Arabia, taking into account the respective taxation, is higher than in the case of the Federal Republic of Germany, Legislation before 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 6 (2) shall be disclosed in the Federal Law Gazproc.