(1) Unbewegliches Vermögen im Sinne des Artikels 6, das
einer in einem Vertragsstaat ansässigen Person gehört und im
anderen Vertragsstaat belegen ist, kann im anderen Staat be-
steuert werden.
(2) Bewegliches Vermögen, das Betriebsvermögen einer Be-
triebsstätte ist, die ein Unternehmen eines Vertragsstaats im an-
deren Vertragsstaat hat, kann im anderen Staat besteuert wer-
den.
(3) Seeschiffe oder Luftfahrzeuge, die im internationalen Ver-
kehr betrieben werden, sowie bewegliches Vermögen, das dem
Betrieb dieser Seeschiffe oder Luftfahrzeuge dient, können nur
in dem Vertragsstaat besteuert werden, in dem sich der Ort der
tatsächlichen Geschäftsleitung des Unternehmens befindet.
de-armenia-2017-base | BGBl. 2017 II S. 1077 | Signed: 2016-06-29 | Gazette publication: 2017-07-27
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2017-07-27
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2016-06-29
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
This source supplies German and English versions. The signing clause also identifies Armenian as authentic; that third version is NOT present in this reader. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-armenia-2017-base/. PDF page links identify pages, not verified paragraph correspondence.