DT8023 - Germany, Federal Republic: double taxation agreement, Article 23: Entry into force
(1) The present Convention shall be ratified and the instruments of ratification shall be exchanged at London as soon as possible.
(2) The present Convention shall enter into force after the expiration of a month following the date on which the instruments of ratification are exchanged
(3) Upon the entry into force of the present Convention in accordance with paragraphs (1) and (2) of this Article the foregoing provisions of the Convention shall have effect, and the provisions of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed in London on the 18th August, 1954(a), shall cease to have effect-
(a) In the United Kingdom:
(i) as respects income tax for any year of assessment beginning on or after the 6th April, 1960;
(ii) as respects surtax for any year of assessment beginning on or after the 6th April, 1959; and
(iii) as respects profits tax in respect of the following profits: -
(aa) profits arising in any chargeable accounting period beginning on or after the 1st April, 1960;
(bb) profits attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date;
(cc) profits not so arising or attributable by reference to which income tax is, or but for the present Convention would be, chargeable for any year of assessment beginning on or after the 6th April, 1960 ;
(b) in the Federal Republic:
(i) in respect of the Federal Republic tax withheld from dividends for the tax from dividends paid after the day of the entry into force of the present Convention;
(ii) for the other Federal Republic taxes, which are levied for the assessment Period 1960 and for subsequent Periods.
(4) Provided that in a case where any provision of the said Convention of the 18th August, 1954(a), would have afforded any income or capital greater relief from United Kingdom tax or from any tax levied in the Federal Republic than would any corresponding provision of the present Convention, the provisions of the said Convention of the 18th August, 1954(a), shall continue to have effect, and the present Convention shall not be effective, in respect of the taxation of such income or capital:
(a) In the United Kingdom:
(i) as respects income tax for any year of assessment ending before 6th April of the calendar year in which the exchange of the instruments of ratification takes place;
(ii) as respects surtax for any year of assessment ending before 6th April of the calendar year preceding that in which the exchange of the instruments of ratification takes place;
(iii) as respects profits tax for any chargeable accounting period ending before 1st January of the calendar year in which the exchange of the instruments of ratification takes place, and for the expired portion of any chargeable accounting period current at the date.
(b) In the Federal Republic:
as respects Federal Republic taxes for any taxes levied for any assessment period preceding that in which the exchange of the instruments of ratification takes place. This shall not apply to taxes mentioned in Article 23 paragraph (3) sub-paragraph (b)(i).
