中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定

德国[GERMANY]

AGREEMENT BETWEEN THE PEOPLE’S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL

中华人民共和国政府和德意志联邦共和国关于对所得避免双重征税和防止偷漏税的协定议定书

PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME