The European Commission also provides a wealth of information on these and related issues, including customs duties, excise duties (indirect taxes), rules of origin and VAT. This guide covers double taxation conventions that apply to income from work, but not to international social security conventions (see Guidelines on Social Security Conventions). The Double Taxation Convention (DBA) concluded in 2010 between Germany and Great Britain is part of both the German and British legal systems. It applies whether or not the UK is an EU Member State. Thus, even after Brexit, the DBA will continue to prevent double taxation of income by both states and further facilitate administrative cooperation in tax matters. If the withdrawal agreement negotiated between Britain and the EU comes into force and an orderly Brexit were to happen afterwards, customs policy will not change for the next two years. The Withdrawal Agreement provides for a transitional period at least until the end of 2020, during which EU legislation will remain in force. The European Commission has launched an online consultation to identify the views of the public and businesses on the possibility of setting up a double taxation elimination mechanism in specific cases. The Withdrawal Agreement provides for a transitional period until 31 December 2020. Under the agreement, transactions with the UK during the transitional period are treated in the same way as if the UK were still an EU Member State. The residence article of a double taxation convention is generally Article 4, which deals with a natural person who works outside the country where he is considered to be established within the meaning of the treaty provisions (member of the treaty). It is possible, under national law, to reside simultaneously in several countries and Article 4 helps to determine which of the two countries covered by the Treaty has primary tax rights for certain types of income, namely which country may first tax income and which country is liable, i.e.
a credit for that overseas tax, or an exemption from tax on such income. .