(1) Ist eine in einem Vertragsstaat ansässige Person der
Auffassung, daß die Maßnahmen eines Vertragsstaats oder
beider Vertragsstaaten für sie zu einer Besteuerung führen
oder führen werden, die diesem Abkommen nicht entspricht,
so kann sie unbeschadet der nach dem innerstaatlichen Recht
dieser Staaten vorgesehenen Rechtsmittel ihren Fall der
zuständigen Behörde des Vertragsstaats unterbreiten, in dem
sie ansässig ist.
(2) Hält diese zuständige Behörde die Einwendung für
begründet und ist sie selbst nicht in der Lage, eine befriedi-
gende Lösung herbeizuführen, so hat sie den Fall im Einver-
nehmen mit der zuständigen Behörde des anderen Vertrags-
Staats so zu regeln, daß eine dem Abkommen nicht entspre-
chende Besteuerung vermieden wird.
(3) Die zuständigen Behörden der Vertragsstaaten haben
Schwierigkeiten oder Zweifel, die bei der Auslegung oder
Anwendung dieses Abkommens entstehen, in gegenseitigem
Einvernehmen zu beseitigen. Sie können auch gemeinsam
darüber beraten, wie eine Doppelbesteuerung in Fällen, die in
diesem Abkommen nicht behandelt sind, vermieden werden
kann
de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12
Text available here
Deutsch, Español
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
1984-05-12
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
1982-12-07
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1982-12-07; consent law not resolved in retained audit; gazette publication 1984-05-12. Edition ID year is not a signature date. Treaty entry into force: 1986-06-25. Roster general application: 1987-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. Juni 1986. 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 accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Ecuador R-A P: 19.10.2012 KR KR. 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. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata. 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.
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page465; treaty begins on printed page466. BMF/manifest citation is BGBl. 1984 II S. 466. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. Consent law visually dated8May1984 on source PDF1. Retained audit consent-law field is unresolved; both facts disclosed, no upstream metadata changed. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ecuador-1984-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata.