Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 2
Taxes Covered
(1) This Agreement shall apply to taxes on income imposed on behalf of each Contracting State or its Länder, political subdivisions or local authorities, irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income all taxes imposed on total income or on elements of income including taxes on gains from the alienation of movable or immovable property.
(3) The existing taxes to which this Agreement shall apply are, in particular:
- (a) in the Federal Republic of Germany:
- (i) the Einkommensteuer (income tax);
- (ii) the Koerperschaftsteuer (corporation tax); and
- (iii) the Gewerbesteuer (trade tax);
- (hereinafter referred to as "German tax");
- (b) in Bangladesh:
- (i) the income tax;
- (hereinafter referred to as "Bangladesh tax").
(4) This Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes.