(1) Profits of an enterprise of a Contracting State derived from
the operation of ships or aircraft in international traffic shall be
taxable only in that State.
(2) Notwithstanding the provisions of paragraph 1, profits of
an enterprise of a Contracting State derived from the carriage
by ships or aircraft of passengers, livestock, mail, goods or
merchandise which are shipped in the other Contracting State
and are discharged at a place in that other State, or from leasing
on a full basis of a ship or aircraft for purposes of such carriage,
may be taxed in that other State.
(3) The provisions of paragraphs 1 and 2 shall also apply to
profits from the operation of ships or aircraft derived through
participation in a pool, a joint business or an international
operating agency.
(4) Profits derived by a resident of a Contracting State (being
an operator of ships or aircraft or a provider of transport services)
from the lease of containers (including trailers and related equip-
ment for the transport of containers) used for the transport of
goods or merchandise shall be taxable only in that State, provid-
ed such lease is directly connected or ancillary to the operation
of ships or aircraft in international traffic.
Citation to select or copy
Australia / Germany; BGBl. 2016 II S. 1114; edition de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17; article 8; English; unreviewed source text, current applicability unverified; /editions/de-australia-2016-base/en/articles/article-8/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-australia-2016-base | BGBl. 2016 II S. 1114 | Signed: 2015-11-12 | Gazette publication: 2016-10-17
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2016-10-17
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2015-11-12
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.
German and English versions are present in the source and are identified by the signing clause. 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-australia-2016-base/. PDF page links identify pages, not verified paragraph correspondence.