The following tabulating agreements are ongoing: Brazil has concluded the following tabulating agreements: The colour world map shows the countries with which Germany concluded double taxation conventions on taxes on income and capital as well as legal and administrative assistance agreements (including the exchange of information) on 1 January 2019. It also shows with which countries Germany is negotiating such agreements for the first time. In addition, there is an agreement between the German Institute in Taipei and the Taipei Representation in Berlin. Since the Federal Republic of Germany has never recognised Taiwan as a sovereign State, this agreement is not an international treaty. However, the agreement is based on the OECD model agreement structurally and substantively. Hong Kong and Macao are special administrative regions of the People`s Republic of China; China`s general tax legislation does not apply to this. This means that the double taxation agreements concluded between the Federal Republic of Germany and the People`s Republic of China are not applicable to Hong Kong and Macao. The card does not contain inheritance and gift tax agreements or road tax agreements. Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies. Nor does the map contain negotiations on the modification or extension of existing agreements. Through its tax legislation, Germany wants to avoid both double taxation and double non-taxation of goods and companies. Everyone must control their fair share of where they live or where they do their business. The Federal Ministry of Finance assumes no responsibility or liability for errors or omissions in the contract texts provided herein.
The versions officially published in the Bundesgesetzblatt are still the relevant texts. In addition to double taxation conventions relating to income tax and capital, there are also specific double taxation conventions for inheritance and gift tax and motor vehicle tax. There are also agreements for legal assistance, assistance and exchange of information. The exchange of information between tax authorities is a particularly important element in detecting and combating tax fraud and tax evasion and in ensuring adequate taxation. On 7 April 2005, the double taxation agreement between Germany and Brazil was denounced by the Federal Government with effect from 1 January 2006. At present, Brazilian tax legislation does not require dividends to be taxed at source. If Brazil were to introduce withholding tax on dividends in the future, it would no longer be limited by the terms of a double taxation treaty. Double taxation treaties allocate taxation rights among countries. However, they do not create new revenue rights. On the contrary, where there are competing revenue rights, they distribute the right of taxation to only one of the countries concerned in order to avoid double taxation.
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