Law To The Agreement Of 9 April 1995 Between The Federal Republic Of Germany And The United Arab Emirates For The Avoidance Of Double Taxation In The Field Of Taxes On Income And On Capital And The Revival Which Wirtschaftlic...

Original Language Title: Gesetz zu dem Abkommen vom 9. April 1995 zwischen der Bundesrepublik Deutschland und den Vereinigten Arabischen Emiraten zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen und zur Belebung der wirtschaftlic...

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Read the untranslated law here: http://www.gesetze-im-internet.de/dbaverarabemg/BJNR051820996.html

Law to the agreement of 9 April 1995 between the Federal Republic of Germany and the United Arab Emirates for the avoidance of double taxation in the field of taxes on income and on capital and the revival of economic relations DBAVerArabEmG Ausfertigung date: 22.04.1996 full quotation: "law to the agreement of 9 April 1995 between the Federal Republic of Germany and the United Arab Emirates for the avoidance of double taxation in the field of taxes on income and on capital, and to stimulate the economic relations of the 22. April 1996 (BGBl. 1996 II p. 518) "footnote (+++ text detection from: 30 4.1996 +++) input formula the Bundestag approved the following law with the consent of the Bundesrat: type 1 signed agreements between the Federal Republic of Germany on 9 April 1995 in Abu Dhabi and the United Arab Emirates for the avoidance of double taxation on the area of taxes on income and on capital and the revival of economic relations 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 (2) and the No. 9 of the Protocol to the Convention for the period prior to the entry into force of the agreement on the basis of its article 29, 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 United Arab Emirates 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, the Federal Government shall be empowered to extensions of the period of validity of this agreement according to its article 30 paragraph 1 sentences 2 and 3 with the consent of the Federal Council by regulation to put into effect.

Type 4 (1) this Act enters into force on the day after its promulgation.
(2) the day which according to its article 29 paragraph 2 as well as the Protocol enter into force the agreement, is to announce in the Federal Law Gazette.