International tax law includes all legal provisions that include foreign-related tax matters. These include internal tax laws in Germany, such as the Income Tax Act and the Tax Law, as well as double taxation agreements that Germany has entered into with other countries. Double taxation agreements distribute tax duties among countries. However, they do not create new revenue requirements. Where there are competing assets, they allocate tax legislation to only one of the countries concerned in order to avoid double taxation. Under Tunisian tax law, tax losses are classified as either operating losses or deferred depreciation. Operating losses may be carried forward for up to five years, starting in the year following the year in which they were booked. Deferred amortization is deferred from the year after the year in which it was reserved for an indeterminate period. Losses are not allowed to be returned. The non-performing debt allowance is deductible up to 50% of taxable income (after deducting tax-free income and adding non-deductible expenses). A foreign tax credit is made available to companies residing in countries that have signed a double taxation agreement with Tunisia.
Non-profit contributions are either deductible (in cases where they are granted in particular to the state, local authorities and public enterprises and an organisation dedicated to the promotion of disability), or in other cases up to 0.2% of revenues. In addition to double taxation agreements on income and capital taxes, there are also special double taxation agreements for inheritance and gift taxes as well as vehicle tax. There are also agreements for legal assistance, administrative assistance and information exchange. The exchange of information between tax authorities is particularly important for the detection and fight against tax evasion and evasion and to ensure good taxation. 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. A double taxation agreement compensates for taxes paid in one country with taxes payable in the other country and thus avoids double taxation. Germany is a signatory to double taxation agreements with 97 global territories. Some types of income are tax-exempt or entitled to reduced rates.