Germany: Amendments to the taxation of portfolio dividends
A new law in respect of dividend taxation was published in the Federal Gazette on 21 March 2013. This law has been introduced following a decision of the European Court of Justice in 20 October 2011 which required a review of the taxation of
See MoreTax treaty signed between Germany and Oman
A double taxation treaty between Germany and Oman was signed in Muscat on 15 August 2012. This follows the conclusion of a bilateral investment promotion and protection treaty which was signed in 2010. The double taxation treaty generally follows
See MoreDTA between Taiwan – Germany Enters Into Force
The double taxation agreement (DTA) between Taiwan and Germany entered into force on November 7, 2012. The treaty will be applicable from January 1, 2013. This agreement covers the avoidance of double taxation of dividends and capital
See MoreDouble Tax Agreement between Germany and Liechtenstein
Liechtenstein and Germany signed a bilateral double taxation agreement on 2011. The treaty will become effective from 1 January 2013. As per the agreement, there will be relief from withholding taxes for cross-border holdings as both countries
See MoreA new DTA between Ireland and Germany
According to the Irish Revenue Commission, a new double taxation agreement (DTA) to replace Ireland's existing DTA with Germany entered into force on November 28, 2012, and will be effective from January 1,
See MoreGerman Bundestag Adopts 2013 Budget
The German Bundestag, or lower house of parliament, has recently adopted the government’s 2013 federal budget, providing for a reduction in the pension insurance contribution by 0.7% to 18.9%, and for the abolition of the highly unpopular practice
See MoreGermany announces further tax revenue growth
Although Germany’s federal government and states will undoubtedly welcome news of additional tax revenues recorded in October, last month’s increase is significantly less than in previous months, due notably to a weakening economy. In its
See MoreOman ratifies the pending Oman-Germany DTA
Oman's Sultan, Qaboos bin Said al Said ratified the pending Oman-Germany double taxation agreement (DTA) on November 25,
See MoreDTA between Taiwan and Germany has entered into force
The Taiwanese Ministry of Foreign Affairs confirmed on November 20, 2012, that the double taxation agreement (DTA) between Taiwan and Germany has entered into force following the conclusion of both nations' domestic ratification procedures on
See MoreGermany and Ecuador complete negotiations to amend their DTA
On October 23, 2012, the Ecuadorian embassy in Germany confirmed that Germany and Ecuador had completed negotiations towards a Protocol to amend their 1982 double taxation agreement
See MoreGermany and Singapore have agreed to sign a Protocol to amend their existing DTA
Germany and Singapore have agreed to sign a Protocol to amend their existing double taxation agreement (DTA) to incorporate tax information exchange
See MoreDTA between Spain and Germany will enter into force
A new double taxation agreement (DTA) signed between Spain and Germany in 2011 will enter into force on October 18, 2012, and will be effective from January 1,
See MoreDTA between Singapore and Germany under Renegotiation
Germany's Finance Minister, Wolfgang Schauble has announced that the renegotiation of the Singapore-Germany double taxation agreement (DTA) will be pursued during meetings scheduled for the week ending October 14, 2012, to expand tax information
See MoreSpain ratifies the pending DTA and accompanying Protocol with Germany
Spain on July 30, 2012, published an Order in its Official Gazette ratifying the pending double taxation agreement (DTA) and an accompanying Protocol signed between Spain and Germany on February 3,
See MoreDTA between Germany and Turkey enters into force
The Turkish Ministry of Foreign Affairs has announced that the double taxation agreement (DTA) signed between Germany and Turkey on September 19, 2011, entered into force on August 1, 2012, following the completion of both nations' ratification
See MoreDraft DTA between Germany and the Philippines agreed
The government of the Philippines has confirmed that a draft double taxation agreement (DTA) between Germany and the Philippines was agreed at a fourth round of negotiations held on July 20, 2012. It has been agreed the pact will be signed in early
See MoreDTA between Taiwan and Germany Signd
Taiwan’s Ministry of Foreign Affairs announced on 3 January 2012 that Taiwan and Germany have signed a bilateral double taxation agreement (DTA). The DTA, which is subject to ratification procedures in both countries before it enters into force,
See MoreRevised DTA between Germany and Switzerland entered into force
The revised double taxation agreement (DTA) between Switzerland and Germany has now entered into force following a recent exchange of the instruments of ratification. The revision of the existing DTA between the two countries was signed on October
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