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Law relating to the Agreement of 21 February 1997 between the Federal Republic of Germany and the Republic of Latvia to avoid double taxation in the field of taxes on income and property

Original Language Title: Gesetz zu dem Abkommen vom 21. Februar 1997 zwischen der Bundesrepublik Deutschland und der Republik Lettland zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen

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Law relating to the Agreement of 21 February 1997 between the Federal Republic of Germany and the Republic of Latvia to avoid double taxation in the field of taxes on income and property

Unofficial table of contents

DBALETG

Date of completion: 31.03.1998

Full quote:

" Law on the Agreement of 21 February 1997 between the Federal Republic of Germany and the Republic of Latvia on the avoidance of double taxation in the area of taxes on income and assets of 31 March 1998 (BGBl. 1998 II p. 330) "

Footnote

(+ + + Text evidence from: 7. 4.1998 + + +) 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 Republic of Latvia, signed in Riga on 21 February 1997, on the avoidance of double taxation in the field of taxes on income and property and the Protocol thereto the same day will be agreed. The Agreement and the Protocol 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of its Article 28 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed. Tax arrests and their repeal or amendment shall also be admissible in so far as the fixing period 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 up to the date of entry into force of the Agreement, taking into account the respective taxation in the Federal Republic of Germany and the Republic of Latvia as a whole, the burden is higher than that under the legislation of the Federal Republic of Germany and prior to 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 28 (2) and the Protocol shall be disclosed in the Federal Law Gazproc.