treaties: 101-10
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| id | congress | number | title | topic | transmitted_date | in_force_date | countries | index_terms | resolution_text |
|---|---|---|---|---|---|---|---|---|---|
| 101-10 | 101 | 10 | TAX CONVENTION WITH THE FEDERAL REPUBLIC OF GERMANY | Taxation | 1990-02-05T00:00:00Z | Germany | 101-10, FEDERAL REPUBLIC OF GERMANY, GERMANY, INCOME TAX, TAX, TAX CONVENTION, TAX ON CAPITAL, TAXATION, TAXES ON INCOME | <!DOCTYPE html><html xmlns="http://www.w3.org/1999/xhtml" lang="en"><head><meta name="dc:title" content="[101] TreatyRes. 19 for Treaty Doc.101 - 10" /><meta name="Content-Encoding" content="ISO-8859-1" /><meta name="Content-Type" content="text/plain; charset=ISO-8859-1" /><title>[101] TreatyRes. 19 for Treaty Doc.101 - 10</title></head><body><p>Text of resolution of advice and consent to ratification as approved by the United States Senate: Resolved, (two-thirds of the Senators present concurring therein), That the Senate advise and consent to the ratificaiton of the Convention between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to Certain Other Taxes (the Convention), together with a related protocol, signed at Bonn on August 29, 1989 (Treaty Doc. 101-10), subject to the following understanding: That in the event that the German Democratic Republic and the Federal Republic of Germany unite under the Government of the Federal Republic of Germany, the Convention will apply, according to its terms, to residents of the area currently comprising the German Democratic Republic, and to income from sources within, and to capital situated in, such area, only at such time as the laws imposing the covered national taxes in the area currently comprising the German Democratic Republic and the laws imposing the covered national taxes in the area currently comprising the Federal Republic of Germany are identical in substance. The preceding sentence shall not affect the application of the Convention to any income or capital to which the Convention would apply absent unification.</p></body></html> |
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