(k) in accordance with Article 25, paragraph 6, paragraph 6, the appointment of an arbitration body constitutes an amicable decision made pursuant to Article 25. Any person concerned must inform this competent person, within 30 days of receiving the decision of the chamber, by the competent authority during which the case was brought first, if that person concerned accepts the decision of the chamber. If a person concerned does not encourage the competent authority within this time, the board is not considered accepted in this case. If the board does not accept the decision, the case cannot be the subject of further proceedings. 5. If the competent authorities have made efforts in a mutual agreement procedure under this Article, but if, in one case, they are unable to reach a full agreement, the matter is settled through an arbitration procedure, as stipulated in paragraph 6 and subject to the provisions agreed by the contracting States , when: this page contains information on German double taxation conventions and additional country-by-country publications on double taxation conventions. You can view the original texts via our German website. The Federal Department of Finance assumes no responsibility for errors or omissions in the texts of the contract made available here. The officially published versions in the Bundesgesetzblatt are still the relevant texts.
In addition to double taxation agreements on income and capital taxes, there are also special double taxation agreements for inheritance and gift taxes as well as vehicle tax. There are also agreements for legal assistance, administrative assistance and information exchange. The exchange of information between tax authorities is particularly important for the detection and fight against tax evasion and evasion and to ensure good taxation. All of Germany`s double taxation agreements are published in the Bundessteuerblatt. “BStbl”). International tax law includes all legal provisions that include foreign-related tax matters. These include internal tax laws in Germany, such as the Income Tax Act and the Tax Law, as well as double taxation agreements that Germany has entered into with other countries. Double taxation agreements distribute tax duties among countries. However, they do not create new revenue requirements.
Where there are competing assets, they allocate tax legislation to only one of the countries concerned in order to avoid double taxation. 4. The competent authorities of the contracting states may communicate directly with each other in order to reach an agreement in accordance with the preceding paragraphs. Where the procedure relates to a particular case, the persons concerned are allowed to make their views known to the competent authority of one or both contracting states. Where it is desirable to reach agreement on an oral exchange of views, such an exchange of views may take place through a commission made up of representatives of the competent authorities of the contracting states. Germany has signed double taxation agreements with (z.B), each meeting of the arbitration body takes place in the proceedings of the contracting state whose competent authority has initiated the procedure of mutual agreement in this case.Uncategorized