This page provides information on German double taxation conventions and other country-specific publications on double taxation conventions. You can view the original texts via our German website. AND CONSIDÉRANT that the aforementioned agreement entered into force on 26 October 1996, after the two States Parties had completed the procedure under Article 28 of that Convention: 5. The competent authorities of the contracting States can communicate directly with each other in order to reach an agreement within the meaning of the previous paragraphs. ee) A broker with a truly independent status, acting only as an intermediary between a company in one territory and a potential client in the other territory, is not considered a stable institution in that other territory if these activities do not involve securing the orders referred to at point dd) 3. (i) „international traffic“: any transport by boat or aircraft operated by a company with its effective administrative headquarters in a contracting state, unless the vessel or aircraft is operated only between locations in another contracting state; (d) if he is a national of either state or one, the competent authorities of the contracting states resolve the matter by mutual agreement. 6. A business is not considered a stable institution in a contracting state simply because it acts in that state through a broker, general agent or other independent agent, provided that these persons carry out their ordinary activities and in their commercial and financial relations with the company, that no conditions different from that normally agreed between independent persons are agreed upon or imposed. 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.