DT7900 - Germany, Federal Republic of: Agreements

The comprehensive agreement (SI 1967/25) entered into force on 31 January 1967 and had effect in the United Kingdom from 6 April 1960 for income tax, 6 April 1965 for capital gains tax and 1 April 1964 for corporation tax. In Germany it had effect from 1 February 1967 in respect of taxes withheld from dividends and for the 1960 assessment period for other taxes.