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1Artículo 1 Ambito Subjetivo2Artículo 2 Impuestos Comprendidos en el Convenio3Artículo 3 Definiciones Generales4Artículo 4 Domicilio Tributario5Artículo 5 Establecimiento permanente6Articulo 6 Bienes Inmuebles7Articulo 7 Beneficios de empresas8Artículo 8 Buques y aeronaves9Articulo 9 Empresas asociadas10Artículo 10 Dividendos11Articulo 11 Intereses12Articulo 12 Regalías13Artículo 13 Ganancias por enajenación de bienes14Artículo 14 Actividades profesionales no dependientes15Artículo 15 Profesiones dependientes16Artículo 16 Miembros de los Consejos de Administración y Vigilancia17Artículo 17. Artistas y Deportist:18Artículo 18 Funciones Públicas19Artículo 19 Pensiones20Artículo 20 Maestros, estudiantes y otras personas en formación21Artículo 21 Rentas no mencionadas expresamente22Articulo 22 Patrimonio23Artículo 23 Métodos para evitar la doble imposición24Artículo 24 No Discriminación25Artículo 25 Procedimiento amistoso26Artículo 26 Intercambio de información27Artículo 27 Agentes diplomáticos y funcionarios consulares28Artículo 28 Land Berlín29Artículo 29 Entrada en vigor30Artículo 30 Denuncia

30 articles · Español

Source & edition
Country pairs / Germany / Ecuador

Germany / Ecuador · 1984 source edition

Artículo 27 Agentes diplomáticos y funcionarios consulares

Español · original source edition

Unreviewed · applicability unverified
Original & source
Deutsch contents

Choose a contents page: no source-verified article correspondence is available. Legal or translation equivalence has not been reviewed.

§ PDF page 14
1. Las disposiciones del presente Convenio no afectan a los privilegios tributarios reconocidos a los agentes diplomáticos y a los funcionarios consulares de acuerdo con las reglas generales del derecho internacional o en virtud de convencio- 1.8 especiales.
§ PDF page 14
2. En tanto que los ingresos o bienes de una persona no se sometan a imposición en el Estado receptor a causa de los pri- vilegios que a dicha persona correspondan según las reglas ¡generales del derecho internacional o en virtud de convencio- nes internacionales especiales, el derecho de imposición corresponderá al Estado que envia.
§ PDF page 14
3. En la aplicación del presente Convenio, los miembros de una misión diplomática u oficina consular que un Estado Con- tratante mantenga en el otro, o en un tercer Estado, asi como. las personas que convivan con ellos, se considerarán como. domiciliados en el Estado que envia si poseen la nacionalidad de éste, y alli están sometidos a la imposición sobre la renta y sobre el patrimonio lo mismo que las personas domiciliadas. en dicho Estado.
§ PDF page 14
4, El presente Convenio no se aplicará a los miembros de misiones diplomáticas u oficinas consulares de un tercer Estado, que viviendo en uno de los Estados Contratantes, sin embargo, para fines de renta y patrimonio no son considera- dos como domiciliados en ninguno de los dos Estados Contra- tantes.
Citation to select or copy

Germany / Ecuador; BGBl. 1984 II S. 466; edition 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; article 27; Español; unreviewed source text, current applicability unverified; /editions/de-ecuador-1984-base/es/articles/article-27/

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.

Source & edition

BGBl. 1984 II S. 466

  • Original PDF Official source website ↗

    SHA-256 a0ce853bc5636b3b21a0bb1c9604844b48982dfce101e7e33424a0b1ce409291

Edition
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.

Retained metadata & integrity record

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