Australian Tax Treaties

German Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND THE PREVENTION OF FISCAL EVASION AND AVOIDANCE  

SECTION 5  

5    
With reference to paragraph 2 of Article 9

The reference to the conditions which " would have been made between independent enterprises " shall be construed to mean conditions which would have been made if the enterprises had been dealing wholly independently with one another.