Application of agreement between the Govt. of India and the Govt. of the Federal Republic of Germany for avoidance of double taxation of income and capital over the unified territories of Federal Republic of Germany and the German Democratic Republic

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....the Govt. of the Federal Republic of Germany for avoidance of double taxation of income and capital over the unified territories of Federal Republic of Germany and the German Democratic Republic Circular No. 659 Dated 8/9/1993 The unification of the Federal Republic of Germany with the German Democratic Republic took place on 3rd October, 1990. Under the unification treaty, the tax law in....

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....fore the coming into force of the German merger. The existing Agreement between the Government of India and the Government of the German Democratic Republic for the avoidance of double taxation with respect to taxes on income and on capital ( as notified vide Notification No. GSR 107 (E), dated 2nd March 1990 (see [1990] 182 ITR (St.) 357)) will be applied only until 31st December, 1990. 3. A s....