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Law relating to the Agreement of 2 December 1993 between the Federal Republic of Germany and the Republic of Namibia on the avoidance of double taxation in the field of taxes on income and property

Original Language Title: Gesetz zu dem Abkommen vom 2. Dezember 1993 zwischen der Bundesrepublik Deutschland und der Republik Namibia zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen

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Law relating to the Agreement of 2 December 1993 between the Federal Republic of Germany and the Republic of Namibia on the avoidance of double taxation in the field of taxes on income and property

Unofficial table of contents

DBANAMG

Date of completion: 09.08.1994

Full quote:

" Act to the Agreement of 2 December 1993 between the Federal Republic of Germany and the Republic of Namibia on the avoidance of double taxation in the field of taxes on income and property of 9 August 1994 (BGBl. 1994 II p. 1262) "

Footnote

(+ + + Text evidence from: 14. 8.1994 + + +) 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 Namibia, signed in Windhoek on 2 December 1993, 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of its Article 28 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed.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 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 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 Namibia as a whole, there is a higher burden than that provided for by the legislation the date of 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.