Law on the Convention of 19 and 28 December 2011 between the German Institute in Taipei and the Taipei Mission in the Federal Republic of Germany in order to avoid double taxation and to prevent the reduction of taxes on taxes on income and on income from the tax system. Assets

Unofficial table of contents

DBATaipehG

Date of completion: 02.10.2012

Full quote:

" Law on the Convention of 19. and 28 December 2011 between the German Institute in Taipei and the Taipei Mission in the Federal Republic of Germany in order to avoid double taxation and to prevent the reduction of taxes on taxes on income and on income from the tax system. Assets of 2 October 2012 (BGBl. I p. 2079) "

Footnote

(+ + + Text evidence from: 9.10.2012 + + +) 

  

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

(1) The Agreement between the German Institute in Taipei and the Taipei Representation in the Federal Republic of Germany, signed in Berlin on 19 December 2011 and in Taipei on 28 December 2011, to avoid double taxation and to the (2) The Agreement and the Protocol to the Agreement shall be published below. Unofficial table of contents

Type 2

(1) § 2 (1) of the Tax Code applies to the Agreement and the Protocol to the Agreement. (2) Rules relating to the avoidance of double taxation shall apply in accordance with the Agreement and the Protocol to the Agreement. Unofficial table of contents

Art 3

(1) This Act shall enter into force on the day following the announcement. (2) The Federal Ministry of Finance shall indicate the date on which the Agreement and the Protocol to the Agreement enter into force in accordance with the second sentence of Article 29 (1) of the Federal Law, Part I (3) Paragraph 2 shall apply in accordance with Article 30 of the Agreement for the date of expiry of the date of expiry of the Agreement.