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Germany - Papua N Guinea Treaty (1995, not yet in force) — Orbitax Tax Hub

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.


Taxes Covered

(1) This Agreement shall apply to taxes on income and on capital imposed in the Contracting States, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, the payroll tax, and taxes on capital appreciation.

(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);
    • (iii) the Vermoegensteuer (capital tax); and
    • (iv) the Gewerbesteuer (trade tax)
  • (hereinafter referred to as "German tax");
  • (b) in Papua New Guinea:
    • (i) the salary or wages tax;
    • (ii) the additional profits tax upon taxable additional profits from mining operations;
    • (iii) the additional profits tax upon taxable additional profits from petroleum operations;
    • (iv) the specific gains tax upon taxable specific gains;
    • (v) the dividend withholding tax upon taxable dividend income; and
    • (vi) the management fee withholding tax upon taxable management fees
  • (hereinafter referred to as "Papua New Guinea tax").

(4) In this Agreement, the terms "German tax" and "Papua New Guinea tax" do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Agreement applies by virtue of this Article.

(5) The 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. At the end of each year, the competent authorities of the Contracting States shall-if necessary-notify each other of changes which have been made in their respective taxation laws.