The Double Taxation Relief and International Tax Enforcement (Federal Republic of Germany) Order 2010

• Citation: S.I. 2010/2975
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Federal Republic of Germany) Order 2010.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) the arrangements specified in the Convention set out in Part 1 of the Schedule to this Order, the Protocol set out in Part 2 of that Schedule and the Joint Declaration set out in Part 3 of that Schedule have been made with the Federal Republic of Germany;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Federal Republic of Germany and for the purpose of assisting international tax enforcement; and

(c) it is expedient that the arrangements should have effect.