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The income and capital tax treaty between Venezuela and Germany, signed on 8 February 1995, was published in the Official Gazette of Venezuela of 11 August 1997. The treaty entered into force on 18 August 1997, the date on which Venezuela notified Germany that the required domestic procedures had been completed.
According to Art. 28 of the treaty, its provisions are effective as from 1 January 1997 both with respect to taxes withheld at source on dividends, interest and royalties and with respect to taxes paid for periods beginning on or after 1 January 1997.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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