The Bank Levy: International Tax Enforcement Arrangements (Federal Republic of Germany) Order 2012
This Order brings into effect international tax enforcement arrangements in respect of the exchange of information foreseeably relevant to the administration or enforcement of the bank levy and the equivalent German levy. The arrangements are contained in a Convention and a Protocol (“the double taxation arrangements”) made between the United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany for the avoidance of double taxation. The double taxation arrangements were given effect by the Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012.