The amending protocol to the income and capital tax treaty of 29 May 1996 between Germany and Russia, signed on 15 October 2007, entered into force on 15 May 2009. The protocol generally applies from 1 January 2010.

The protocol amends provisions regarding taxation of dividends. The Art. 10.1 of the treaty provides 5% maximum withholding tax rate on dividends if th…

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