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Statutory Instruments

2014 No. 1874

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief (Federal Republic of Germany) Order 2014

Made

16th July 2014

At the Court at Buckingham Palace, the 16th day of July 2014

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010( 1 ), and approved by a resolution of that House.

Accordingly, Her Majesty, in exercise of 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—

Citation

1. This Order may be cited as the Double Taxation Relief (Federal Republic of Germany) Order 2014.

Double taxation arrangements to have effect

2. It is declared that—

(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief and International Tax Enforcement (Federal Republic of Germany) Order 2010( 2 ), 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 capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of the Federal Republic of Germany; and

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

Richard Tilbrook

Clerk of the Privy Council

Article 2

SCHEDULE

( 1 )

( 2 )

S.I. 2010/2975 .

1. Citation

2. Double taxation arrangements to have effect

SCHEDULE

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Double Taxation Relief (Federal Republic of Germany) Order 2014 (2014/1874)

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