Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 32
Complete native lines of physical PDF page 32. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 32 · en-pdf-032-line-002b) to supply information which is not obtainable under the laws or in the normal
PDF 32 · en-pdf-032-line-003course of the administration of that or of the other Contracting State;
PDF 32 · en-pdf-032-line-004c) to supply information which would disclose any trade‚ business‚ industrial‚
PDF 32 · en-pdf-032-line-005commercial or professional secret or trade process‚ or information‚ the
PDF 32 · en-pdf-032-line-006disclosure of which would be contrary to public policy (ordre public).
PDF 32 · en-pdf-032-line-007Article 26
PDF 32 · en-pdf-032-line-008Limitation of Benefits
PDF 32 · en-pdf-032-line-009(1) This Agreement shall not be interpreted to mean that:
PDF 32 · en-pdf-032-line-010a) a Contracting State is prevented from applying its domestic legal provisions
PDF 32 · en-pdf-032-line-011on the prevention of tax evasion or tax avoidance;
PDF 32 · en-pdf-032-line-012b) the Federal Republic of Germany is prevented from levying taxes on amounts
PDF 32 · en-pdf-032-line-013which are to be included in the items of income of a resident of the Federal
PDF 32 · en-pdf-032-line-014Republic of Germany under the Fourth Part of the German Law on External
PDF 32 · en-pdf-032-line-015Tax Relations (Aussensteuergesetz).
PDF 32 · en-pdf-032-line-016(2) If the above provisions result in double taxation, the competent authorities shall
PDF 32 · en-pdf-032-line-017consult each other pursuant to paragraph 3 of Article 24 in order to eliminate double
PDF 32 · en-pdf-032-line-018taxation.