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Law on the Agreement of 14 July 1994 between the Federal Republic of Germany and the Islamic Republic of Pakistan on the avoidance of double taxation in the field of taxes on income

Original Language Title: Gesetz zu dem Abkommen vom 14. Juli 1994 zwischen der Bundesrepublik Deutschland und der Islamischen Republik Pakistan zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen

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Law on the Agreement of 14 July 1994 between the Federal Republic of Germany and the Islamic Republic of Pakistan on the avoidance of double taxation in the field of taxes on income

Unofficial table of contents

DBAPAKG

Date of completion: 21.09.1995

Full quote:

" Law on the Agreement of 14 July 1994 between the Federal Republic of Germany and the Islamic Republic of Pakistan on the avoidance of double taxation in the field of taxes on income of 21 September 1995 (BGBl. 1995 II p. 836) "

Footnote

(+ + + Text evidence from: 1.10.1995 + + +) 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 Islamic Republic of Pakistan, signed in Islamabad on 14 July 1994, on the avoidance of double taxation in the field of income taxes and the Protocol thereto, signed by the the same day is 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of its Article 28 (2) for the period prior to its entry into force, any existing tax arrangements shall be amended or repealed.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, until the date of entry into force of the Agreement, the burden of taxation in the Federal Republic of Germany and the Islamic Republic of Pakistan, 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 28 (2) and the Protocol shall be disclosed in the Federal Law Gazproc.