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Double Taxation Agreement Germany Mexico

By Zach Arnold | April 8, 2021

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In addition to double taxation agreements on income and capital taxes, there are also special double taxation agreements for inheritance and gift taxes as well as vehicle tax. There are also agreements for legal assistance, administrative assistance and information exchange. The exchange of information between tax authorities is particularly important for the detection and fight against tax evasion and evasion and to ensure good taxation. The Federal Department of Finance assumes no responsibility for errors or omissions in the texts of the contract made available here. The officially published versions in the Bundesgesetzblatt are still the relevant texts. Germany generally provides the method of exemption with progression in order to avoid double taxation. However, dividends are tax-exempt only to the extent that they are distributed by a Mexican company in which a German company holds at least 10% of the capital and whose dividends are not deductible in Mexico. However, the credit method applies to a number of types of income specifically listed, of which Mexico generally provides the normal method of credit in order to avoid double taxation. It also provides an underlying credit for German tax, paid by a distributing company for the profits on which the dividends are paid, provided there is a stake of at least 10%. The specific provisions for border workers are contained in the following double taxation conventions: the ratification of tax treaties with Germany and Mexico, Ms. Yanga Mputa, Director of the Tax Unit of the National Ministry of Finance, explained the process of ratifying tax treaties with Germany and Mexico, as well as the reasons for the treaties. Ms.

Mputa stressed that before coming into force, a tax treaty had to be ratified by Parliament, in accordance with Article 231 of the Constitution and Article 108, paragraph 2, of the Income Tax Act. The treaties that had to be ratified with Mexico and Germany were in South Africa`s best interest. Germany Tax Treaty Ms Mputa outlined the reasons for the need to ratify this treaty. It was a renegotiation of an old treaty, originally signed in 1975, and at that time South Africa was still on a source-based tax system and had no capital gains tax. The revised treaty would include aspects of the old treaty and render it ineffective. The investment flows discussed showed that Germany has invested much more in South Africa than South Africa in Germany since 2005. Germany invested 75.2 billion euros in 2005. A., South Africa R19.3 billion R19.3 billion R. in 2006, R82.2 billion compared to R22.6 billion R22.6 billion and R98.2 billion in 2007 Among the German companies present in South Africa were BMW, Puma, Siemens and Volkswagen, while the South African companies present in Germany were Dimension Data, Sasol and Sappi.

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