Bulgaria Tax agreements and international conventions All double taxation agreements concluded by Germany are in the Bundessteuerblatt (Bundessteuerblatt); “BStBl.”). 5. The competent authorities of the Contracting States shall implement the above provisions by mutual agreement in accordance with Article 25 (mutual agreement procedure). (c) Notwithstanding the opening of proceedings, the competent authorities may reach an agreement on the settlement of a case and the termination of the proceedings. Accordingly, a data subject may at any time withdraw a request to the competent authorities for an agreement with the mutual agreement procedure (thus terminating the procedure). 22. Referring to Article 25(5) and (6) (mutual agreement procedure): in all cases where the competent authorities have made efforts but cannot reach agreement under Article 25 on the application of one or more of the following Articles of the Convention: 4 (but only in so far as it concerns the residence of a natural person), 5 (establishment), 7 (commercial profits), 9 (associated enterprises), 12 (royalties), compulsory arbitration shall be rendered to rule on such a claim, unless the competent authorities agree that the individual case is not appropriate to rule by arbitration. In addition, the competent authorities may agree on an ad hoc basis that a binding arbitration procedure shall be applied for all other matters to which Article 25 applies. In the event of arbitration (the procedure) provided for in Article 25(5), the following rules and procedures shall apply: international tax law covers all legislative provisions which also cover foreign tax matters.
These include Germany`s internal tax laws, such as the Income Tax Act and the Tax Code, as well as double taxation treaties that Germany has concluded with other countries. 3. Maintenance payments paid by a resident of a Contracting State and deductible in that State of arrest to a resident of the other Contracting State may be taxed only in that other State. The term “maintenance”, as used in this article, means periodic payments (on the basis of a written separation agreement or divorce order, separate maintenance or forced maintenance) that are taxable to the beneficiary under the law of the State in which he is established. In many cases, the wording of the provisions is not easy to understand and complicate. . . .