The colour-coded world map shows the countries with which Germany entered into double taxation agreements on income and capital taxes on 1 January 2019, as well as legal assistance and mutual assistance agreements (including the exchange of information). It also shows the countries with which Germany is negotiating such agreements for the first time. There is also an agreement between the German Taipei Institute and the Taipei Representative Office in Berlin. Since the Federal Republic of Germany has never recognized Taiwan as a sovereign state, this agreement is not an international treaty. However, the structure and content of the agreement is based on the OECD model convention. Hong Kong and Macao are specific administrative regions of the People`s Republic of China; Chinese general tax law does not apply to it. This means that the double taxation conventions between the Federal Republic of Germany and the People`s Republic of China do not apply to Hong Kong and Macau. The card does not contain an agreement on inheritance and donation fees or an agreement on the vehicle tax. Nor does it contain specific agreements on taxes on the income and capital of airlines and shipping companies. The map also does not contain negotiations on amending or extending existing agreements.
With regard to Article 18, paragraph 2, of the German-New Zealand Convention and section CH 1, paragraph 1 (section 65, paragraph 2) (j) Income Tax Act 1976), the new IRD Tax Information Bulletin: Volume Seven, No. 3 (September 1995) stipulates that a double taxation agreement is a national law of the contracting states, so that the pension collected in New Zealand is not taxable. Any tax payer in New Zealand who has been taxed on his or her federal insurance board pension should apply to the National Revenue Board for a reassessment. 3. The competent authorities of the contracting states try to resolve by mutual agreement any difficulty or doubt about the interpretation or application of the convention. Where there is a double taxation agreement (TD), double taxation is generally avoided by exempting foreign income with increase.