Law relating to the Agreement of 9 April 1995 between the Federal Republic of Germany and the United Arab Emirates on the avoidance of double taxation in the field of taxes on income and property and on the recovery of economic activity Relationships
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DBAVerArabEmG
Date of completion: 22.04.1996
Full quote:
" Act to the Agreement of 9 April 1995 between the Federal Republic of Germany and the United Arab Emirates on the avoidance of double taxation in the field of taxes on income and property and on the recovery of economic activity Relations of 22 April 1996 (BGBl. 1996 II p. 518) "
Footnote
(+ + + Text evidence from: 30. 4.1996 + + +)
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Input formula
With the approval of the Federal Council, the Bundestag has adopted the following law:
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Species 1
The Agreement between the Federal Republic of Germany and the United Arab Emirates, signed in Abu Dhabi on 9 April 1995, on the avoidance of double taxation in the field of taxes on income and assets and on the recovery of the economic relations as well as the corresponding protocol of the same day. The Agreement and the Protocol shall be published below.
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Type 2
In so far as the Agreement is to be applied under its Article 29 (2) and No 9 of the Protocol to the Agreement for the period prior to the entry into force of the Agreement, any existing tax arrangements shall be amended or repealed.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 United Arab Emirates, taking into account the respective taxation, results in a higher overall burden than on the basis of the Legislation before the entry into force of the Agreement, the amount of the tax shall not be fixed.
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Art 3
The Federal Government is empowered to extend the validity of this Agreement in accordance with its Article 30 (1) sentences 2 and 3 with the consent of the Federal Council by means of a legal regulation.
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Species 4
(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 29 (2) and the Protocol shall be disclosed in the Federal Law Gazans.