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 8
Taxation of Profit from Investments in a Yugoslav Organisation of Associated Labour
Profit from investments in a Yugoslav organisation of associated labour derived by a resident of the Federal Republic of Germany may be taxed in Yugoslavia. However, the tax so charged shall not exceed 15 per cent of the profit.