1 In the case of a person residing in Canada, double taxation is avoided as follows: (5) Where an application registered and considered in accordance with this Division is accepted by the House of Commons or the Senate, the particular order to which the motion relates shall be revoked, without prejudice to the adoption of another order of the same nature for the implementation of a subsequent supplementary agreement between the Government of Canada. and the Government of the Federal Republic of Germany. Germany has signed double taxation conventions (e.g.): if such taxation results in double taxation, the competent authorities shall consult the elimination of double taxation in accordance with Article 25(3). The colour world map shows the countries with which Germany concluded double taxation conventions on income and capital taxes on 1 January 2019, as well as legal and administrative assistance agreements (including the exchange of information). 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.
(4) The provisions of the Agreement on the taxation of income and capital also apply to German business tax, calculated on a basis other than income or capital. (b) by another agreement concluded by a Contracting State. 1. The competent authorities of the States Parties shall exchange the information necessary for the application of the provisions of this Convention or of the domestic law of the Contracting States concerning taxes covered by the Convention, in so far as the taxation is not contrary to the Convention. Article 1 does not limit the exchange of information. All information received by a State Party shall be treated in the same manner as information obtained under the national law of that State and may be disclosed only to persons or authorities (including courts and administrative authorities) involved in the setting or collection of taxes covered by the Agreement. Such persons or authorities may only use the information for those purposes….