Law To The Agreement Of 14 July 1994 Between The Federal Republic Of Germany And The Islamic Republic Of Pakistan For 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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The Law on the Agreement of 14. July 1994 between the Federal Republic of Germany and the Islamic Republic of Pakistan to avoid double taxation in the field of income taxes

unofficial Table of Contents

DBAPAKG

Date of departure: 21.09.1995

Full quote:

" The law of the agreement of 14. July 1994 between the Federal Republic of Germany and the Islamic Republic of Pakistan in order to avoid double taxation in the field of taxes on income of 21. September 1995 (BGBl. 1995 II p. 836) "

footnote

(+ + + text-proof from: 1.10.1995 + + +) unofficial table of contents

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The Bundestag has The following law was approved by the Federal Council: Non-official table of contents

Art 1

Dem in Islamabad on 14. Agreement signed in July 1994 between the Federal Republic of Germany and the Islamic Republic of Pakistan on the avoidance of double taxation in the field of income taxes and the corresponding protocol from the same date 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, 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. In the case of legislation before the 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).