(1) Capital represented by immovable
property referred to in Article 6, owned by a
resident of a Contracting State and situ-
ated in the other Contracting State, may be
taxed in that other State.
(2) Capital represented by movable prop-
erty forming part of the business property
of a permanent establishment which an
enterprise of a Contracting State has in the
other Contracting State or by movable
property pertaining to a fixed base avail-
able to a resident of a Contracting State in
the other Contracting State for the purpose
of performing independent personal ser-
vices, may be taxed in that other State.
(3) Capital represented by ships and air-
craft operated, and containers used, by an
enterprise of a Contracting State in interna-
tional traffic and by movable property per-
taining to the operation of such ships or air-
craft shall be taxable only in that State.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Text available here
Deutsch, English, Français
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2002-03-27
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2001-04-19
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. 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.
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated 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.
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. 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-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.