The Law on the Agreement of 9. April 1995, between the Federal Republic of Germany and the United Arab Emirates, in order to avoid double taxation in the field of taxes on income and assets and on revitalisation of economic relations.
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date of delivery: 22.04.1996
" the law to the agreement of 9. 1. April 1995, between the Federal Republic of Germany and the United Arab Emirates, in order to avoid double taxation in the area of taxes on income and assets and on the revival of economic relations of 22. April 1996 (BGBl. 1996 II p. 518) "
(+ + + Text evidence: 30. 4.1996 + + +) unofficial table of contents
The Bundestag, with the consent of the Bundesrat, has decided to adopt the following law: name="BJNR051820996BJNE000200307 " />Non-Official Table of Contents
Dem on 9. The Agreement between the Federal Republic of Germany and the United Arab Emirates signed in Abu Dhabi in April 1995 on the avoidance of double taxation in the area of taxes on income and assets and on the revitalisation of the economic relations as well as the corresponding protocol of the same day. The Agreement and the Protocol shall be published below. Non-official table of contents
As far as the agreement is due to its Article 29 (2) and No. 9 of the Protocol to the Agreement for the period the entry into force of the Agreement shall be subject to any change or repeal of any existing tax arrangements. 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 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
The Federal Government is authorized to extend the validity of this Agreement in accordance with its Article 30 para. 1 sets 2 and 3, with the consent of the Bundesrat, to enter into force by decree law. Non-official table of contents
(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 29 (2) and the Protocol shall be disclosed in the Federal Law Gazans (Bundesgesetzblatt).