Are profits earned in the UAE by a company residing in Germany subject to corporate income tax in Germany under the Double Taxation Agreement UAE – Germany?
Profits earned overseas by a company residing in Germany are fundamentally subject to corporate income tax due to the principle of global revenue of the German tax law. However, the since 1996 existing agreement between the UAE and Germany for the prevention of double taxation (DTA) limits the German tax law in some partial areas, which applies retrospectively from 1st January 1992.
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