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UK/Germany double tax convention

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The Protocol amending the UK/Germany Double Taxation Convention, signed on 17 March 2014, entered into force on 29 December 2015, and has effect in Germany in respect of taxes levied for periods beginning on or after 1 January 2016, and in the United Kingdom for any financial year beginning on or after 1 April 2016 (for corporation tax) or any year of assessment beginning on or after 6 April 2016 (for income tax and capital gains tax).

Issue: 1294
Categories: News , International taxes