Law To The Agreement Of December 2, 1993, Between The Federal Republic Of Germany And The Republic Of Namibia, For The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital

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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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 income and property taxes

Table of Contents

DBANAMG

Date of expiry: 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 on the assets of 9. August 1994 (BGBl. 1994 II p. 1262) "

Footnote

(+ + + Text evidence from: 14. 8.1994 + + +) Non-official table of contents

Input formula

The Bundestag, with the consent of the Bundesrat, has approved the following law: Non-Official Table of Contents

Art 1

Dem in Windhoek am 2. The Agreement 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 and the Protocol thereto shall be signed in December 1993. agreed. The Agreement and the Protocol shall be published below. Non-official table of contents

Art 2

If the agreement is to be applied on the basis of its Article 28 (2) for the period prior to its entry into force, the following are: modify or abolish any tax arreits already received. 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 in the legislation before the entry into force of the date of entry into force of the Agreement, the amount of the tax shall not be fixed. Non-official table of contents

Art 3

(1) This law enters into force on the day after it is announced.(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 Gazans (Bundesgesetzblatt).