The Double Taxation Relief (Federal Republic of Germany) Order 2021
The Schedule to the Order contains a protocol (“the Protocol”) which further amends a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federal Republic of Germany dealing with the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax avoidance and evasion (“the Convention”). This Order brings the Protocol into effect.
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Lifecycle
Department
Made
26 May 2021
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Comes into force
TBC
Enabling power
Accordingly, Her Majesty, in exercising the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of Her Privy Council, orders as follows—
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