Law To The Agreement Of 8 November 2007 Between The Federal Republic Of Germany And The Kingdom Of Saudi Arabia To The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital By Air Carriers And The Control...

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...

Read the untranslated law here: http://www.gesetze-im-internet.de/dbag_sau/BJNR078220008.html

Law to the agreement of 8 November 2007 between the Federal Republic of Germany and the Kingdom of Saudi Arabia to the avoidance of double taxation in the field of taxes on income and on capital by air carriers and the tax from the remuneration of your employees DBAG SAU copy date: 04.08.2008 full quotation: "law to the agreement of 8 November 2007 between the Federal Republic of Germany and the Kingdom of Saudi Arabia to the avoidance of double taxation in the field of taxes on income and on capital by air carriers and the taxes the remuneration of their employees by August 4, 2008 (BGBl. 2008 II p. 782) "footnote (+++ text detection from: 8.8.2008 +++) input formula the Bundestag has decided with the consent of the Federal Council the following law: in Berlin on November 8, 2007 agreement between the Federal Republic of Germany and the Kingdom of Saudi Arabia to the avoidance of double taxation in the field of taxes on income and on capital by air carriers signed type 1 which and is approved by the tax from the remuneration of your employees." The agreement will be published below.

Already issued by tax determinations are type 2 If the agreement to apply paragraph 2 for the period prior to the entry into force of the agreement on the basis of article 6, to modify or abolish. 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. As far as results up to the time of the entry into force of the agreement, taking into account the respective taxation in the Federal Republic of Germany and the Kingdom of Saudi Arabia as a whole a greater burden, as she existed under the law prior to the entry into force of the agreement, the additional amount of tax is not fixed.

Type 3 (1) this Act enters into force on the day after its promulgation.
(2) the date on which, the agreement enters into force pursuant to its article 6 of paragraph 2, is to announce in the Federal Law Gazette.