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  "url": "https://openlegislation.uk/draft-double-taxation-relief-federal-republic-of-germany-order-2021",
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  "title": "The Double Taxation Relief (Federal Republic of Germany) Order 2021",
  "short_title": "Double Taxation Relief (Federal Republic of Germany) 2021",
  "long_title": "The Schedule to the Order contains a protocol (“the Protocol”) which further amends a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federal Republic of Germany dealing with the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of tax avoidance and evasion (“the Convention”). This Order brings the Protocol into effect.",
  "citation": "Draft 2021, ISBN 9780348221473",
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  "year": "2021",
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      "heading": "Double taxation arrangements to have effect",
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