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Germany double taxation agreement

5 Insurance tax 2. 3) Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page. AND THE PREVENTION OF FISCAL EVASION . Ireland and the Federal Republic of Germany, desiring to conclude a new agreement for the avoidance of double taxation and the …Therefore, many countries have closed so-called double taxation agreements. The complete texts of the following tax treaty documents are available in Adobe PDF format. 4 Family and Children 2. The double taxation agreement signed between Switzerland and Germany provides the legal framework under which the tax residents of the two countries (natural persons and legal entities) will be taxed when obtaining taxable income on the territories of these jurisdictions. FOR THE AVOIDANCE OF DOUBLE TAXATION . However, some double taxation agreements also exist in the fields of inheritance tax and gift tax. IRELAND AND THE FEDERAL REPUBLIC OF GERMANY . Article 1 of the Agreement governs the taxation of income and assets in one of the Contracting States. They usually apply to taxes on income (income tax, corporate tax). Standort: 2. Some of the basic information on the double tax treaty signed between Switzerland and Germany are presented below:. As the name already implies, these agreements are intended to avoid double taxation. A DTA is an agreement concluded between Singapore and another jurisdiction (a treaty partner) which serves to relieve double taxation of income that is earned in …1 Australia's income tax treaties are given the force of law by the International Tax Agreements Act 1953. The Agreement between the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office concerning the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income is a document of less than treaty status enacted as Schedule 1 to The international relations between Bulgaria and Germany were given new content with the new German-Bulgarian double tax Agreement from 2010. Federal Republic of Germany of Double Taxation with respect to Taxes on Income and on Capital1 The Republic of Austria Original 24-08-2000 18-08-2002 Amending Instrument (a) 29 -12 2010 01 03 2012 2 Agreement between the Federal Republic of Germany and the Republic of Bulgaria for the Avoidance of Double Taxation and ofUK/ GERMANY DOUBLE TAXATION CONVENTION (AS AMENDED) SIGNED 30 MARCH 2010 mutual agreement. 1 Customs This section describes the application of double tax conventions (“DTCs”) in cases of international hiring-out of labour by non-resident companies (personnel leasing companies). 3 Double Taxation Agreements 2. 6 Regulation of Games of Chance 3 Customs 3. WITH RESPECT TO TAXES . If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. AGREEMENT BETWEEN . ON INCOME AND ON CAPITAL

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