论文部分内容阅读
根据1990年8月31日联邦德国及前民主德国的统一条约规定,从1991年1月1日起,前西德税法将全部适用于前东德。统一条约还规定前西德与外国签定的国际税收协定仍将有效。这些国际协定在统一条约生效时也将即时适用于东德。同时,前东德与一些国家签订的避免双重征税协定如何处理,还要与有关缔约国进行协商。所以,西德的避免双重税收协定可能要做一些修改。
According to the unified treaty of Federal Republic of Germany and former Democratic Germany on August 31, 1990, as of January 1, 1991, the former West Germany tax law will be fully applied to the former East Germany. The unification treaty also stipulates that the international tax treaties signed by former West Germany and foreign countries will still be valid. These international agreements will also be immediately applied to East Germany when a unified treaty comes into force. At the same time, the former East Germany and some countries signed a double tax treaty to avoid how to deal with, but also with the States parties. Therefore, West Germany’s double tax avoidance agreement may need to make some changes.