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1Статья 1 Лица, к которым применяется2Статья 2 Налоги, на которые распространяется Соглашение3Статья 3 Общие определения4Статья 4 Резидент5Статья 5 Постоянное учреждение6Статья 6 Доходы от недвижимого имущества7Статья 7 Прибыль от предпринимательской деятельности8Статья 8 Морской и воздушный транспорт9Статья 9 Ассоциированные предприятия10Статья 10 Дивиденды11Статья 11 Проценты12Статья 12 Роялти13Статья 13 Доходы от отчуждения имущества14Статья 14 Независимые личные услуги15Статья 15 Зависимые личные услуги16Статья 16 Вознаграждения директорам17Статья 17 Артисты и спортсмены18Статья 18 Пенсии и аналогичные выплаты19Статья 19 Государственная служба20Статья 20 Преподаватели, учителя и студенты21Статья 21 Другие доходы22Статья 22 Имущество23Статья 23 Устранение двойного налогообложения в государстве резидентства24Статья 24 Недискриминация25Статья 25 Процедура взаимного согласования26Статья 26 Обмен информацией27Статья 27 Сотрудники дипломатических представительств и работники консульских учреждений28Статья 28 Вступление в силу29Статья 29 Прекращение действия

29 articles · Русский

Source & edition
Country pairs / Germany / Kyrgyzstan

Germany / Kyrgyzstan · 2006 source edition

Статья 8 Морской и воздушный транспорт

Русский · 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 7
1. Прибыль предприятия Договаривающегося Государ- ства от эксплуатации морских или воздушных судов в меж- дународных перевозках может облагаться налогом только в этом Государстве.
§ PDF page 7
2. Положения пункта 1 настоящей статьи применяются также к прибыли от участия в пуле, совместном предприя- тии или в международной организации по эксплуатации транспортных средств.
Citation to select or copy

Germany / Kyrgyzstan; BGBl. 2006 II S. 1066; edition de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07; article 8; Русский; unreviewed source text, current applicability unverified; /editions/de-kyrgyzstan-2006-base/ru/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.

Source & edition

BGBl. 2006 II S. 1066

  • Original PDF Official source website ↗

    SHA-256 2332d1b1db4131f48de15440159a9bdb5ec90152ed535718957f791c1a418efd

Edition
de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
Text available here
Deutsch, Русский
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2006-12-07
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2005-12-01
Edition notes and known limitations

Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. 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): Kirgisistan R-P P: 15.11.2023 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. 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 reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. 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-kyrgyzstan-2006-base/. PDF page links identify pages, not verified paragraph correspondence.

Retained metadata & integrity record

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