April 9, 2021 by eklose
The colour-coded world map shows the countries with which Germany entered into double taxation agreements on income and capital taxes on 1 January 2019, as well as legal assistance and mutual assistance agreements (including the exchange of information). It also shows the countries with which Germany is negotiating such agreements for the first time. There is also an agreement between the German Taipei Institute and the Taipei Representative Office in Berlin. Since the Federal Republic of Germany has never recognized Taiwan as a sovereign state, this agreement is not an international treaty. However, the structure and content of the agreement is based on the OECD model convention. Hong Kong and Macao are specific administrative regions of the People`s Republic of China; Chinese general tax law does not apply to it. This means that the double taxation conventions between the Federal Republic of Germany and the People`s Republic of China do not apply to Hong Kong and Macau. The card does not contain an agreement on inheritance and donation fees or an agreement on the vehicle tax. Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies. The map also does not contain negotiations on amending or extending existing agreements. This agreement does not affect the tax privileges of members of a diplomatic mission, consular representative office or international organization, in accordance with the general rules of international law or the provisions of specific agreements. a resident of the other territory and the tax authorities of the first region seems to want to conclude, because of the narrow situation, the Government of the Federal Republic of Germany and the Government of the Republic of India an agreement to avoid double taxation on income and capital taxes and to promote their mutual economic relations.
This page provides information on German double taxation conventions and other country-by-country publications on double taxation conventions. You can view the original texts via our German website. Referring to the agreement signed today between the Government of the Federal Republic of Germany and the Government of India to avoid double taxation of income, you have told me, on behalf of the Indian government, of other income which, according to the laws of the state in which the deposit-taking company is established, is subject to the same taxation as the income of the shares. Through its tax law, Germany intends to avoid both double taxation and double non-taxation of individuals and businesses. Everyone must pay their fair share of the tax in their place of residence or in the place where they operate. Authority of the area where he resides. If its application is deemed worthy, the competent authority which has the right to reach an agreement with the competent authority of the other territory endeavours to reach an agreement on the prevention of double taxation. G.S.P.- 1090.-The attached agreement to avoid double taxation of income between the Government of India and the Government of the Federal Republic of Germany has been ratified and the instruments of ratification have been exchanged in accordance with Article XX of that convention: 6. A company is not considered a stable institution in a contracting state simply because it acts in that state through a broker. , General Commission agent or any other agent of an independent status, to the extent that these persons act properly and in their commercial and financial relations with the company, no conditions different from that normally agreed between independent persons is agreed or imposed.