Law For The Agreement Of February 8, 1995 Between The Federal Republic Of Germany And The Republic Of Venezuela For The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital

Original Language Title: Gesetz zu dem Abkommen vom 8. Februar 1995 zwischen der Bundesrepublik Deutschland und der Republik Venezuela zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen

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Read the untranslated law here: http://www.gesetze-im-internet.de/dbaveng/BJNR072720996.html

Law for the agreement of February 8, 1995 between the Federal Republic of Germany and the Republic of Venezuela for the avoidance of double taxation in the field of taxes on income and on capital DBAVENG Ausfertigung date: 25.04.1996 full quotation: "law for the agreement of February 8, 1995 between the Federal Republic of Germany and the Republic of Venezuela for the avoidance of double taxation in the field of taxes on income and on capital of 25 April 1996 (BGBl. 1996 II S. 727)" footnote (+++ text detection off) : 7 5.1996 +++) input formula the Bundestag approved the following law with the consent of the Bundesrat: type 1 on 8 February 1995 in Caracas signed agreements between the Federal Republic of Germany and the Republic of Venezuela for the avoidance of double taxation in the field of taxes on income and assets, as well as the accompanying Protocol of the same date is approved. The agreement and the Protocol will be published below.

Already issued by tax determinations are type 2 as far as the agreement to apply is due to its article 28 for the period prior to its entry into force, to modify or abolish. Tax determinations, their termination and change are in this respect also allowed if the fixing period has expired; This is valid only until the end of the fourth calendar year following the calendar year in which the agreement entered into force. As far as results up to the time of the entry into force of the agreement, taking into account the respective taxation in the Federal Republic of Germany and the Republic of Venezuela as a whole a greater burden, as she existed under the law prior to the entry into force of the agreement, the additional amount of tax is not fixed.

Type 3 (1) this Act enters into force on the day after his announcement.
(2) the day which according to its article 28, as well as the Protocol enter into force the agreement, is to announce in the Federal Law Gazette.