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PROTOCOL AMENDING THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL SIGNED AT LONDON ON 30 MARCH 2010, AS AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 17 MARCH 2014

The United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany;

Desiring to conclude a Protocol amending the Convention between the United Kingdom of Great Britain and Northern Ireland and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed at London on 30 March 2010, as amended by the Protocol signed at London on 17 March 2014 (hereinafter referred to as “the Convention”);

Have agreed as follows:

  1. Article 1 [Title]
  2. Article 2 [Preamble]
  3. Article 3 [Permanent establishment]
  4. Article 4 [Dividends, Interest, Royalties, Other i
  5. Article 5 [Non-discrimination]
  6. Article 6 [Mutual agreement procedure]
  7. Article 7 [Prevention of treaty abuse]
  8. Article 8 [Entry into force]