Australian Tax Treaties
German Agreement
AGREEMENT BETWEEN AUSTRALIA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND THE PREVENTION OF FISCAL EVASION AND AVOIDANCE
SECTION 6
6
With reference to Article 10 and 11
(a) are derived from rights or debt claims carrying a right to participate in profits, including income derived by a silent partner ( " stiller Gesellschafter " ) from that partner ' s participation as such, or income from loans with an interest rate linked to the borrower ' s profit ( " partiarische Darlehen " ) or profit sharing bonds ( " Gewinnobligationen " ) within the meaning of the tax law of the Federal Republic of Germany, and
(b) are deductible in the determination of profits of the payer of such dividends or interest.
With reference to Article 10 and 11
Notwithstanding the provisions of Article 10 and 11 of this Agreement, dividends and interest may be taxed in the Contracting State in which they arise, and according to the law of that State, if they
(a) are derived from rights or debt claims carrying a right to participate in profits, including income derived by a silent partner ( " stiller Gesellschafter " ) from that partner ' s participation as such, or income from loans with an interest rate linked to the borrower ' s profit ( " partiarische Darlehen " ) or profit sharing bonds ( " Gewinnobligationen " ) within the meaning of the tax law of the Federal Republic of Germany, and
(b) are deductible in the determination of profits of the payer of such dividends or interest.
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