(1) The nationals of a Contracting State shall not be
subjected in the other Contracting State to any taxation
or any requirement connected therewith which is other
or more burdensome than the taxation and connected
requirements to which nationals of that other State in
the same circumstances are or may be subjected.
(2) The taxation on a permanent establishment which
an enterprise of a Contracting State has in the other
Contracting State shall not be less favourably levied in
that other State than the taxation levied on enterprises
of that other State carrying on the same activities.
This provision shall not be, construed as obliging
a Contracting State to grant to residents of the other
Contracting State any personal allowances, reliefs and
reductions for taxation purposes on account of civil
status or family responsibilities or any other personal
circumstances which it grants to its own residents.
(3) Enterprises of a Contracting State, the capital of
which is wholly or partly owned or controlled, directly
or indirectly, by one or more residents of the other
Contracting State, shall not be subjected in the first-
mentioned State to any taxation or any requirement
connected therewith which is other or more burdensome
than the taxation and connected requirements to which
other similar enterprises of that first-mentioned State
are or may be subjected.
de-liberia-1973-base | BGBl. 1973 II S. 1285 | signed 1970-11-25 | published 1973-09-06 | Signed: 1970-11-25 | Gazette publication: 1973-09-06
Text available here
Deutsch, English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
1973-09-06
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
1970-11-25
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1970-11-25; consent law 1973-08-30; gazette publication 1973-09-06. Edition ID year is not a signature date. Treaty entry into force: 1974-04-25. Roster general application: 1970-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. April 1974. 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): Liberia R-A 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 closing specifies German and English, equally authentic. No third authentic language is identified by these retained originals/audit; this is not a full-language accuracy certification. All text is unreviewed OCR, including retained wrong glyphs, punctuation, hyphens and spacing. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-liberia-1973-base/. Exact physical-page spans and unresolved OCR at /review/de-liberia-1973-base/evidence/. Source-page links are page references, not verified paragraph alignment.