{ "citation": "BGBl. 1973 II S. 1285", "currentness_verified": false, "dates": { "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_label": "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", "external_readers": {}, "id": "de-liberia-1973-base", "indexed_legal_publication_permitted": false, "input_record": "public-release/combined-discovery-preview.json#de-liberia-1973-base", "kind": "original source edition", "languages": [ "de", "en" ], "legacy_routes": [ "/library/treaties/de-liberia-1973-base/de/", "/library/treaties/de-liberia-1973-base/en/" ], "metadata_language": "en", "notes": [ "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." ], "origin": "retained public reader", "pair": "DE-LR", "pair_name": "Germany / Liberia", "pinned_record": { "country": { "de": "Liberia", "en": "Liberia" }, "currentness": "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.", "id": "de-liberia-1973-base", "kind": "transcription", "metadata_lang": "en", "publication": {}, "relationships_note": "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.", "review_status": "Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.", "source": { "citation": "BGBl. 1973 II S. 1285", "form": "unchanged official-publication scan; separate 260-dpi local OCR machine transcription, NOT original native text", "hash_basis": "locally-verified", "retrieved_at": "2026-09-30", "role": "original consent-law publication and base treaty with accompanying protocol; not current consolidated law", "sha256": "7f11bb820fbc626637ca673b6bef95b9a87d275112fdd54dfbcafefb74b1b584", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Liberia/1973-09-06-Liberia-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "source_dates": { "gazette_publication_date": "1973-09-06", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "1970-11-25" }, "status_note": "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.", "texts": { "de": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-031" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 77.79359776014932, 434.3565734955607, 300.3774148390107, 451.5204406445248 ], "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-031" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00132", "p002-tsv00133", "p002-tsv00134", "p002-tsv00135", "p002-tsv00136", "p002-tsv00137", "p002-tsv00138", "p002-tsv00139", "p002-tsv00140", "p002-tsv00142", "p002-tsv00143", "p002-tsv00144", "p002-tsv00145", "p002-tsv00146", "p002-tsv00147", "p002-tsv00148" ], "text": "Dieses Abkommen gilt für Personen, die in einem Ver-\ntragstaat oder in beiden Vertragstaaten ansässig sind." } ], "source_heading_line_ids": [ "pdf-002-line-025", "pdf-002-line-027" ], "source_heading_word_ids": [ "p002-tsv00124", "p002-tsv00125", "p002-tsv00127", "p002-tsv00128" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 77.79359776014932, 407.22658993752054, 300.3774148390107, 451.5204406445248 ], "source_line_ids": [ "pdf-002-line-025", "pdf-002-line-027", "pdf-002-line-030", "pdf-002-line-031" ], "source_page": 2 } ], "title": "Artikel 1\nPersönlicher Geltungsbereich" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-038", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 77.79359776014932, 489.4470503123972, 300.1005692953803, 532.9103913186452 ], "source_line_ids": [ "pdf-002-line-038", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00163", "p002-tsv00164", "p002-tsv00165", "p002-tsv00166", "p002-tsv00167", "p002-tsv00168", "p002-tsv00169", "p002-tsv00170", "p002-tsv00171", "p002-tsv00173", "p002-tsv00174", "p002-tsv00175", "p002-tsv00176", "p002-tsv00177", "p002-tsv00178", "p002-tsv00179", "p002-tsv00180", "p002-tsv00181", "p002-tsv00183", "p002-tsv00184", "p002-tsv00185", "p002-tsv00186", "p002-tsv00187", "p002-tsv00188", "p002-tsv00189", "p002-tsv00190", "p002-tsv00192", "p002-tsv00193", "p002-tsv00194", "p002-tsv00195", "p002-tsv00196", "p002-tsv00197", "p002-tsv00198", "p002-tsv00200", "p002-tsv00201" ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom Ver-\nmögen, die für Rechnung eines der beiden Vertragstaaten,\nseiner Länder oder einer ihrer Gebietskörperschaften er-\nhoben werden." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-048", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-058" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 77.79359776014932, 540.3849786254522, 300.3774148390107, 604.3342255836897 ], "source_line_ids": [ "pdf-002-line-048", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-058" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00205", "p002-tsv00206", "p002-tsv00207", "p002-tsv00208", "p002-tsv00209", "p002-tsv00210", "p002-tsv00211", "p002-tsv00212", "p002-tsv00214", "p002-tsv00215", "p002-tsv00216", "p002-tsv00217", "p002-tsv00218", "p002-tsv00219", "p002-tsv00220", "p002-tsv00222", "p002-tsv00223", "p002-tsv00224", "p002-tsv00225", "p002-tsv00226", "p002-tsv00227", "p002-tsv00228", "p002-tsv00230", "p002-tsv00231", "p002-tsv00232", "p002-tsv00233", "p002-tsv00234", "p002-tsv00235", "p002-tsv00236", "p002-tsv00238", "p002-tsv00239", "p002-tsv00240", "p002-tsv00241", "p002-tsv00242", "p002-tsv00243", "p002-tsv00244", "p002-tsv00245", "p002-tsv00247", "p002-tsv00248", "p002-tsv00249", "p002-tsv00250", "p002-tsv00251", "p002-tsv00252", "p002-tsv00253", "p002-tsv00255" ], "text": "(2) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom\nGesamtvermögen oder von Teilen des Einkommens oder\ndes Vermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens sowie der Steuern vom Ver-\nmögenszuwachs." }, { "id": "para-3", "source_line_ids": [ "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-077", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085", "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 78.34728884741017, 611.255139756659, 300.1005692953803, 766.5604537980927 ], "source_line_ids": [ "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-077", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085" ], "source_page": 2 }, { "bbox": [ 75.3019878674755, 83.05097007563302, 286.5351376574895, 153.3674580730023 ], "source_line_ids": [ "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00259", "p002-tsv00260", "p002-tsv00261", "p002-tsv00262", "p002-tsv00263", "p002-tsv00264", "p002-tsv00265", "p002-tsv00266", "p002-tsv00267", "p002-tsv00268", "p002-tsv00270", "p002-tsv00271", "p002-tsv00272", "p002-tsv00273", "p002-tsv00275", "p002-tsv00276", "p002-tsv00277", "p002-tsv00278", "p002-tsv00279", "p002-tsv00281", "p002-tsv00282", "p002-tsv00283", "p002-tsv00284", "p002-tsv00285", "p002-tsv00287", "p002-tsv00288", "p002-tsv00289", "p002-tsv00291", "p002-tsv00292", "p002-tsv00293", "p002-tsv00294", "p002-tsv00295", "p002-tsv00297", "p002-tsv00298", "p002-tsv00299", "p002-tsv00301", "p002-tsv00302", "p002-tsv00304", "p002-tsv00305", "p002-tsv00306", "p002-tsv00308", "p002-tsv00309", "p002-tsv00311", "p002-tsv00312", "p002-tsv00313", "p002-tsv00314", "p002-tsv00315", "p002-tsv00316", "p002-tsv00318", "p002-tsv00319", "p002-tsv00320", "p002-tsv00322", "p002-tsv00323", "p002-tsv00324", "p002-tsv00325", "p002-tsv00327", "p002-tsv00328", "p002-tsv00329", "p002-tsv00330", "p003-tsv00015", "p003-tsv00016", "p003-tsv00017", "p003-tsv00018", "p003-tsv00019", "p003-tsv00022", "p003-tsv00023", "p003-tsv00024", "p003-tsv00025", "p003-tsv00026", "p003-tsv00027", "p003-tsv00030", "p003-tsv00031", "p003-tsv00032", "p003-tsv00033", "p003-tsv00034", "p003-tsv00035", "p003-tsv00037", "p003-tsv00038", "p003-tsv00039", "p003-tsv00040", "p003-tsv00041", "p003-tsv00042", "p003-tsv00043", "p003-tsv00045", "p003-tsv00046", "p003-tsv00047", "p003-tsv00048", "p003-tsv00049", "p003-tsv00050", "p003-tsv00051", "p003-tsv00052", "p003-tsv00054", "p003-tsv00055", "p003-tsv00056", "p003-tsv00057", "p003-tsv00061", "p003-tsv00062", "p003-tsv00063", "p003-tsv00064", "p003-tsv00065", "p003-tsv00066" ], "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer einschließlich der Ergänzungs-\nabgabe zur Einkommensteuer,\ndie Körperschaftsteuer einschließlich der Ergänzungs-\nabgabe zur Körperschaftsteuer,\ndie Vermögensteuer,\ndie Gewerbesteuer und\ndie Grundsteuer\n(im folgenden als „deutsche Steuer“ bezeichnet);\nb) in Liberia:\ndie Einkommensteuer (income tax),\ndie Notabgabe (austerity tax),\ndie Grundpachtsteuer (realty lease tax),\ndie Grundsteuer (real property tax) und\njede andere nach liberianishem Recht erhobene\nSteuer vom Einkommen oder vom Vermögen ein-\nschließlich der unter Section 151 des Liberian Internal\nRevenue Code fallenden Steuern\n(im folgenden als „liberianische Steuer” bezeichnet)." }, { "id": "para-4", "source_line_ids": [ "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-021" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.67447503499766, 161.11888194672807, 286.25829211385906, 186.31100953633674 ], "source_line_ids": [ "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-021" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00070", "p003-tsv00071", "p003-tsv00072", "p003-tsv00073", "p003-tsv00074", "p003-tsv00075", "p003-tsv00076", "p003-tsv00077", "p003-tsv00078", "p003-tsv00080", "p003-tsv00081", "p003-tsv00082", "p003-tsv00083", "p003-tsv00084", "p003-tsv00085", "p003-tsv00086", "p003-tsv00087", "p003-tsv00088", "p003-tsv00089", "p003-tsv00091", "p003-tsv00092", "p003-tsv00093", "p003-tsv00094", "p003-tsv00095", "p003-tsv00096", "p003-tsv00097", "p003-tsv00098" ], "text": "(4) Dieses Abkommen gilt auch für alle Steuern gleicher\noder ähnlicher Art, die künftig neben den zur Zeit be-\nstehenden Steuern oder an deren Stelle erhoben werden." }, { "id": "para-5", "source_line_ids": [ "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.951320578628085, 195.72345281157516, 286.25829211385906, 231.43536994409732 ], "source_line_ids": [ "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00102", "p003-tsv00103", "p003-tsv00104", "p003-tsv00105", "p003-tsv00106", "p003-tsv00107", "p003-tsv00108", "p003-tsv00109", "p003-tsv00111", "p003-tsv00112", "p003-tsv00113", "p003-tsv00114", "p003-tsv00115", "p003-tsv00116", "p003-tsv00117", "p003-tsv00119", "p003-tsv00120", "p003-tsv00121", "p003-tsv00122", "p003-tsv00123", "p003-tsv00124", "p003-tsv00125", "p003-tsv00126", "p003-tsv00127", "p003-tsv00129", "p003-tsv00130", "p003-tsv00131", "p003-tsv00132" ], "text": "(5) Die Bestimmungen dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Vermögens gelten\nentsprechend für die nicht nach dem Einkommen oder dem\nVermögen berechnete deutsche Gewerbesteuer." } ], "source_heading_line_ids": [ "pdf-002-line-033", "pdf-002-line-035" ], "source_heading_word_ids": [ "p002-tsv00152", "p002-tsv00153", "p002-tsv00155", "p002-tsv00156", "p002-tsv00157", "p002-tsv00158", "p002-tsv00159" ], "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 77.79359776014932, 462.5939033212759, 300.3774148390107, 766.5604537980927 ], "source_line_ids": [ "pdf-002-line-033", "pdf-002-line-035", "pdf-002-line-038", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-048", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-058", 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"p003-tsv00173", "p003-tsv00174", "p003-tsv00175", "p003-tsv00176", "p003-tsv00177", "p003-tsv00178", "p003-tsv00180", "p003-tsv00181", "p003-tsv00182", "p003-tsv00183", "p003-tsv00184", "p003-tsv00185", "p003-tsv00186", "p003-tsv00188", "p003-tsv00189", "p003-tsv00190", "p003-tsv00191", "p003-tsv00192", "p003-tsv00194", "p003-tsv00195", "p003-tsv00196", "p003-tsv00197", "p003-tsv00198", "p003-tsv00199", "p003-tsv00200", "p003-tsv00201", "p003-tsv00203", "p003-tsv00204", "p003-tsv00205", "p003-tsv00206", "p003-tsv00207", "p003-tsv00209", "p003-tsv00210", "p003-tsv00211", "p003-tsv00212", "p003-tsv00213", "p003-tsv00214", "p003-tsv00215", "p003-tsv00217", "p003-tsv00218", "p003-tsv00219", "p003-tsv00220", "p003-tsv00221", "p003-tsv00222", "p003-tsv00224", "p003-tsv00225", "p003-tsv00226", "p003-tsv00230", "p003-tsv00231", "p003-tsv00232", "p003-tsv00233", "p003-tsv00234", "p003-tsv00235", "p003-tsv00236", "p003-tsv00297", "p003-tsv00238", "p003-tsv00239", "p003-tsv00240", "p003-tsv00241", "p003-tsv00242", "p003-tsv00243", "p003-tsv00244", "p003-tsv00246", "p003-tsv00247", "p003-tsv00248", "p003-tsv00249", "p003-tsv00250", "p003-tsv00251", "p003-tsv00252", "p003-tsv00253", "p003-tsv00255", "p003-tsv00256", "p003-tsv00257", "p003-tsv00258", "p003-tsv00259", "p003-tsv00260", "p003-tsv00262", "p003-tsv00263", "p003-tsv00264", "p003-tsv00265", "p003-tsv00266", "p003-tsv00267", "p003-tsv00268", "p003-tsv00270", "p003-tsv00271", "p003-tsv00272", "p003-tsv00273", "p003-tsv00274", "p003-tsv00275", "p003-tsv00276", "p003-tsv00278", "p003-tsv00279", "p003-tsv00280", "p003-tsv00281", "p003-tsv00282", "p003-tsv00283", "p003-tsv00285", "p003-tsv00286", "p003-tsv00287", "p003-tsv00288", "p003-tsv00289", "p003-tsv00305", "p003-tsv00306", "p003-tsv00307", "p003-tsv00308", "p003-tsv00309", "p003-tsv00310", "p003-tsv00301", "p003-tsv00312", "p003-tsv00313", "p003-tsv00314", "p003-tsv00315", "p003-tsv00316", "p003-tsv00317", "p003-tsv00319", "p003-tsv00320", "p003-tsv00321", "p003-tsv00322", "p003-tsv00323", "p003-tsv00324", "p003-tsv00325", "p003-tsv00327", "p003-tsv00335", "p003-tsv00336", "p003-tsv00337", "p003-tsv00338", "p003-tsv00339", "p003-tsv00340", "p003-tsv00331", "p003-tsv00342", "p003-tsv00343", "p003-tsv00344", "p003-tsv00345", "p003-tsv00346", "p003-tsv00347", "p003-tsv00348", "p003-tsv00349", "p003-tsv00351", "p003-tsv00352", "p003-tsv00353", "p003-tsv00354", "p003-tsv00358", "p003-tsv00359", "p003-tsv00360", "p003-tsv00361", "p003-tsv00362", "p003-tsv00363", "p003-tsv00408", "p003-tsv00365", "p003-tsv00366", "p003-tsv00367", "p003-tsv00368", "p003-tsv00369", "p003-tsv00370", "p003-tsv00372", "p003-tsv00373", "p003-tsv00374", "p003-tsv00375", "p003-tsv00376", "p003-tsv00377", "p003-tsv00378", "p003-tsv00379", "p003-tsv00381", "p003-tsv00382", "p003-tsv00383", "p003-tsv00384", "p003-tsv00385", "p003-tsv00386", "p003-tsv00388", "p003-tsv00389", "p003-tsv00390", "p003-tsv00391", "p003-tsv00392", "p003-tsv00393", "p003-tsv00394", "p003-tsv00395", "p003-tsv00396", "p003-tsv00398", "p003-tsv00399", "p003-tsv00400", "p003-tsv00401", "p003-tsv00402", "p003-tsv00404", "p003-tsv00416", "p003-tsv00417", "p003-tsv00418", "p003-tsv00419", "p003-tsv00412", "p003-tsv00422", "p003-tsv00423", "p003-tsv00424", "p003-tsv00425", "p003-tsv00426", "p003-tsv00427", "p003-tsv00428", "p003-tsv00429", "p003-tsv00431", "p003-tsv00432", "p003-tsv00433", "p003-tsv00434", "p003-tsv00435", "p003-tsv00436", "p003-tsv00437", "p003-tsv00438", "p003-tsv00439", "p003-tsv00441", "p003-tsv00442", "p003-tsv00443", "p003-tsv00444", "p003-tsv00445", "p003-tsv00447", "p003-tsv00448", "p003-tsv00449", "p003-tsv00450", "p003-tsv00451", "p003-tsv00453", "p003-tsv00454", "p003-tsv00455", "p003-tsv00456", "p003-tsv00457", "p003-tsv00459", "p003-tsv00460", "p003-tsv00461", "p003-tsv00462", "p003-tsv00463", "p003-tsv00464", "p003-tsv00466", "p003-tsv00467", "p003-tsv00468", "p003-tsv00469", "p003-tsv00470", "p003-tsv00474", "p003-tsv00475", "p003-tsv00476", "p003-tsv00477", "p003-tsv00478", "p003-tsv00479", "p003-tsv00480", "p003-tsv00525", "p003-tsv00482", "p003-tsv00483", "p003-tsv00484", "p003-tsv00485", "p003-tsv00486", "p003-tsv00487", "p003-tsv00489", "p003-tsv00490", "p003-tsv00491", "p003-tsv00492", "p003-tsv00494", "p003-tsv00495", "p003-tsv00496", "p003-tsv00497", "p003-tsv00498", "p003-tsv00499", "p003-tsv00500", "p003-tsv00501", "p003-tsv00503", "p003-tsv00504", "p003-tsv00505", "p003-tsv00509", "p003-tsv00510", "p003-tsv00511", "p003-tsv00512", "p003-tsv00513", "p003-tsv00514", "p003-tsv00529", "p003-tsv00516", "p003-tsv00517", "p003-tsv00518", "p003-tsv00519", "p003-tsv00520", "p003-tsv00521", "p004-tsv00010", "p004-tsv00011", "p004-tsv00012", "p004-tsv00013", "p004-tsv00014", "p004-tsv00015", "p004-tsv00016", "p004-tsv00017", "p004-tsv00019" ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammen-\nhang nichts anderes erfordert:\nbedeutet der Ausdruck „Bundesrepublik Deutschland”,\na\nim geographischen Sinne verwendet, den Geltungs-\nbereich des Grundgesetzes für die Bundesrepublik\nDeutschland sowie das an die Hoheitsgewässer der\nBundesrepublik Deutschland angrenzende und steuer-\nrechtlich als Inland bezeichnete Gebiet, in dem die\nBundesrepublik Deutschland in Übereinstimmung mit\ndem Völkerrecht ihre Rechte hinsichtlich des Meeres-\ngrundes und des Meeresuntergrundes sowie ihrer\nNaturschätze ausüben darf;\nbedeutet der Ausdruck „Liberia” die Republik Liberia\nb\nund, im geographischen Sinne verwendet, das Hoheits-\ngebiet von Liberia sowie das an die Hoheitsgewässer\nLiberias angrenzende und steuerrechtlich als Inland\nbezeichnete Gebiet, in dem Liberia in Übereinstim-\nmung mit dem Völkerrecht seine Rechte hinsichtlich\ndes Meeresgrundes und des Meeresuntergrundes so-\nwie ihrer Naturschatze ausüben darf;\numfaßt der Ausdruck „Person” natürliche Personen,\nc\nGesellschaften und alle anderen Vereinigungen, die\nfür die Besteuerung wie Rechtsträger behandelt wer-\nden;\nbedeutet der Ausdruck „Geselischaft” juristische Per-\nd\nsonen oder Rechtsträger, die für die Besteuerung wie\njuristische Personen behandelt werden;\nbedeuten die Ausdrücke „Unternehmen eines Ver-\ne\ntragstaates” und „Unternehmen des anderen Vertrag-\nstaates”, je nachdem, ein Unternehmen, das von einer\nın einem Vertragstaat ansässigen Person betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nbedeutet der Ausdruck „Staatsangehöriger”\n=\naa) in bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutschland\nsowie alle juristischen Personen, Personengesell-\nschaften und anderen Personenvereinigungen, die\nnach dem in der Bundesrepublik Deutschland\ngeltenden Recht errichtet worden sind;\nin bezug auf Liberia alle liberianischen Staats-\nbb\nangehörigen und alle juristischen Personen, Per-\nsonengesellschaften und anderen Personenvereini-\ngungen, die nach dem in Liberia geltenden Recht\nerrichtet worden sind;\nbedeutet der Ausdruck „zuständige Behörde\" auf\ng\nseiten der Bundesrepublik Deutschland den Bundes-\nminister der Finanzen und auf seiten Liberias den\nFinanzminister." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 73.91776014932337, 107.1357513975666, 296.5015772281848, 160.28837224597171 ], "source_line_ids": [ "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00023", "p004-tsv00024", "p004-tsv00025", "p004-tsv00026", "p004-tsv00027", "p004-tsv00028", "p004-tsv00029", "p004-tsv00031", "p004-tsv00032", "p004-tsv00033", "p004-tsv00034", "p004-tsv00035", "p004-tsv00036", "p004-tsv00037", "p004-tsv00039", "p004-tsv00040", "p004-tsv00041", "p004-tsv00042", "p004-tsv00043", "p004-tsv00044", "p004-tsv00045", "p004-tsv00046", "p004-tsv00048", "p004-tsv00049", "p004-tsv00050", "p004-tsv00051", "p004-tsv00052", "p004-tsv00053", "p004-tsv00054", "p004-tsv00055", "p004-tsv00056", "p004-tsv00057", "p004-tsv00059", "p004-tsv00060", "p004-tsv00061", "p004-tsv00062", "p004-tsv00063", "p004-tsv00064", "p004-tsv00066" ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts anderes\nerfordert, jeder nicht anders definierte Ausdruck die Be-\ndeutung, die ihm nach dem Recht dieses Staates über die\nSteuern zukommt, welche Gegenstand dieses Abkommens\nsind." } ], "source_heading_line_ids": [ "pdf-003-line-031", "pdf-003-line-033" ], "source_heading_word_ids": [ "p003-tsv00136", "p003-tsv00137", "p003-tsv00139", "p003-tsv00140" ], "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 64.50501166588893, 251.9212758960868, 288.74990200653286, 770.9898388687932 ], "source_line_ids": [ "pdf-003-line-031", "pdf-003-line-033", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-057", "pdf-003-line-058", "pdf-003-line-061", "pdf-003-line-062", "pdf-003-line-065", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-076", "pdf-003-line-079", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-083", "pdf-003-line-085", "pdf-003-line-087", "pdf-003-line-088", "pdf-003-line-091", "pdf-003-line-092", "pdf-003-line-095", "pdf-003-line-096", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-103", "pdf-003-line-105", "pdf-003-line-106", "pdf-003-line-107", "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-119", "pdf-003-line-122", "pdf-003-line-123", "pdf-003-line-126", "pdf-003-line-127", "pdf-003-line-130", "pdf-003-line-132", "pdf-003-line-133", "pdf-003-line-135", "pdf-003-line-137", "pdf-003-line-139", "pdf-003-line-141" ], "source_page": 3 }, { "bbox": [ 73.91776014932337, 81.9436238079579, 296.5015772281848, 160.28837224597171 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-006", "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017" ], "source_page": 4 } ], "title": "Artikel 3\nAllgemeine Definitionen" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-022", "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 74.47145123658423, 199.59916474843803, 297.33211385907606, 254.96647813219337 ], "source_line_ids": [ "pdf-004-line-022", "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00078", "p004-tsv00079", "p004-tsv00080", "p004-tsv00081", "p004-tsv00082", "p004-tsv00083", "p004-tsv00084", "p004-tsv00085", "p004-tsv00087", "p004-tsv00088", "p004-tsv00089", "p004-tsv00090", "p004-tsv00091", "p004-tsv00092", "p004-tsv00093", "p004-tsv00094", "p004-tsv00096", "p004-tsv00097", "p004-tsv00098", "p004-tsv00099", "p004-tsv00100", "p004-tsv00101", "p004-tsv00102", "p004-tsv00103", "p004-tsv00104", "p004-tsv00105", "p004-tsv00107", "p004-tsv00108", "p004-tsv00109", "p004-tsv00110", "p004-tsv00111", "p004-tsv00112", "p004-tsv00113", "p004-tsv00115", "p004-tsv00116", "p004-tsv00117", "p004-tsv00118", "p004-tsv00119", "p004-tsv00120", "p004-tsv00122", "p004-tsv00123", "p004-tsv00124" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragstaat ansässige Person” eine Per-\nson, die nach dem Recht dieses Staates dort auf Grund\nihres Wohnsitzes, ihres standigen Aufenthalts, des Ortes\nihrer Geschäftsleitung oder eines anderen ähnlichen\nMerkmals steuerpflichtig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-039", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-073", "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-083" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 75.02514232384507, 262.44106543900034, 298.4394960335977, 512.1476487997369 ], "source_line_ids": [ "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-039", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-073", "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-083" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00128", "p004-tsv00129", "p004-tsv00130", "p004-tsv00131", "p004-tsv00132", "p004-tsv00133", "p004-tsv00134", "p004-tsv00135", "p004-tsv00136", "p004-tsv00137", "p004-tsv00139", "p004-tsv00140", "p004-tsv00141", "p004-tsv00142", "p004-tsv00143", "p004-tsv00147", "p004-tsv00148", "p004-tsv00149", "p004-tsv00150", "p004-tsv00151", "p004-tsv00152", "p004-tsv00153", "p004-tsv00154", "p004-tsv00155", "p004-tsv00156", "p004-tsv00158", "p004-tsv00159", "p004-tsv00160", "p004-tsv00161", "p004-tsv00162", "p004-tsv00163", "p004-tsv00164", "p004-tsv00165", "p004-tsv00167", "p004-tsv00168", "p004-tsv00169", "p004-tsv00170", "p004-tsv00171", "p004-tsv00172", "p004-tsv00173", "p004-tsv00174", "p004-tsv00176", "p004-tsv00177", "p004-tsv00178", "p004-tsv00179", "p004-tsv00180", "p004-tsv00181", "p004-tsv00182", "p004-tsv00183", "p004-tsv00184", "p004-tsv00186", "p004-tsv00187", "p004-tsv00188", "p004-tsv00189", "p004-tsv00190", "p004-tsv00191", "p004-tsv00192", "p004-tsv00193", "p004-tsv00194", "p004-tsv00196", "p004-tsv00197", "p004-tsv00198", "p004-tsv00199", "p004-tsv00200", "p004-tsv00201", "p004-tsv00203", "p004-tsv00211", "p004-tsv00212", "p004-tsv00213", "p004-tsv00214", "p004-tsv00215", "p004-tsv00216", "p004-tsv00217", "p004-tsv00207", "p004-tsv00219", "p004-tsv00220", "p004-tsv00221", "p004-tsv00222", "p004-tsv00223", "p004-tsv00224", "p004-tsv00225", "p004-tsv00227", "p004-tsv00228", "p004-tsv00229", "p004-tsv00230", "p004-tsv00231", "p004-tsv00232", "p004-tsv00233", "p004-tsv00234", "p004-tsv00236", "p004-tsv00237", "p004-tsv00238", "p004-tsv00239", "p004-tsv00240", "p004-tsv00241", "p004-tsv00242", "p004-tsv00243", "p004-tsv00244", "p004-tsv00245", "p004-tsv00247", "p004-tsv00248", "p004-tsv00249", "p004-tsv00250", "p004-tsv00251", "p004-tsv00252", "p004-tsv00253", "p004-tsv00255", "p004-tsv00256", "p004-tsv00260", "p004-tsv00261", "p004-tsv00262", "p004-tsv00263", "p004-tsv00264", "p004-tsv00265", "p004-tsv00266", "p004-tsv00267", "p004-tsv00269", "p004-tsv00270", "p004-tsv00271", "p004-tsv00272", "p004-tsv00273", "p004-tsv00274", "p004-tsv00275", "p004-tsv00277", "p004-tsv00278", "p004-tsv00279", "p004-tsv00280", "p004-tsv00281", "p004-tsv00282", "p004-tsv00283", "p004-tsv00284", "p004-tsv00285", "p004-tsv00287", "p004-tsv00288", "p004-tsv00289", "p004-tsv00290", "p004-tsv00298", "p004-tsv00299", "p004-tsv00300", "p004-tsv00301", "p004-tsv00302", "p004-tsv00303", "p004-tsv00304", "p004-tsv00294", "p004-tsv00306", "p004-tsv00307", "p004-tsv00308", "p004-tsv00309", "p004-tsv00310", "p004-tsv00311", "p004-tsv00312", "p004-tsv00314", "p004-tsv00315", "p004-tsv00316", "p004-tsv00317", "p004-tsv00318", "p004-tsv00319", "p004-tsv00320", "p004-tsv00322", "p004-tsv00323" ], "text": "(2) Ist nach Absatz 1 eine natiirliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohnstätte, so gilt sie als in dem Vertragstaat an-\nsässig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Beziehungen hat (Mittelpunkt der Lebens-\ninteressen).\nKann nicht bestimmt werden, in welchem Vertragstaat\nb\ndie Person den Mittelpunkt der Lebensinteressen hat,\noder verfügt sie in keinem der Vertragstaaten über\neine ständige Wohnstätte, so gilt sie als in dem Ver-\ntragstaat ansässig, in dem sie ihren gewöhnlichen\nAufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in\nbeiden Vertragstaaten oder in keinem der Vertrag-\nstaaten, so gilt sie als in dem Vertragstaat ansässig,\ndessen Staatsangehörigkeit sie besitzt.\nBesitzt die Person die Staatsangehörigkeit beider Ver-\nd\ntragstaaten oder keines Vertragstaates, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-087", "pdf-004-line-089", "pdf-004-line-091" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 75.57883341110593, 519.8990726734627, 298.4394960335977, 556.1646629398224 ], "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-087", "pdf-004-line-089", "pdf-004-line-091" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00327", "p004-tsv00328", "p004-tsv00329", "p004-tsv00330", "p004-tsv00331", "p004-tsv00332", "p004-tsv00333", "p004-tsv00334", "p004-tsv00335", "p004-tsv00336", "p004-tsv00338", "p004-tsv00339", "p004-tsv00340", "p004-tsv00341", "p004-tsv00342", "p004-tsv00343", "p004-tsv00344", "p004-tsv00345", "p004-tsv00347", "p004-tsv00348", "p004-tsv00349", "p004-tsv00350", "p004-tsv00351", "p004-tsv00352", "p004-tsv00353", "p004-tsv00355", "p004-tsv00356" ], "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche\nPerson in beiden Vertragstaaten ansässig, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." } ], "source_heading_line_ids": [ "pdf-004-line-018", "pdf-004-line-020" ], "source_heading_word_ids": [ "p004-tsv00070", "p004-tsv00071", "p004-tsv00073", "p004-tsv00074" ], "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 74.47145123658423, 173.02285432423545, 298.4394960335977, 556.1646629398224 ], "source_line_ids": [ "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-022", "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-039", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-073", "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-083", "pdf-004-line-085", "pdf-004-line-087", "pdf-004-line-089", "pdf-004-line-091" ], "source_page": 4 } ], "title": "Artikel 4\nSteuerlicher Wohnsitz" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-104" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 76.13252449836678, 609.3172837882275, 298.7163415772282, 645.5828740545874 ], "source_line_ids": [ "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-104" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00364", "p004-tsv00365", "p004-tsv00366", "p004-tsv00367", "p004-tsv00368", "p004-tsv00369", "p004-tsv00370", "p004-tsv00371", "p004-tsv00375", "p004-tsv00376", "p004-tsv00377", "p004-tsv00378", "p004-tsv00379", "p004-tsv00380", "p004-tsv00381", "p004-tsv00385", "p004-tsv00386", "p004-tsv00387", "p004-tsv00388", "p004-tsv00389", "p004-tsv00390", "p004-tsv00391", "p004-tsv00393", "p004-tsv00394" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebstätte” eine feste Geschäftseinrichtung, in der die\nTätigkeit des Unternehmens ganz oder teilweise aus-\ngeübt wird." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-106", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-120", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-128", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-134" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 76.13252449836678, 651.6732785268003, 298.7163415772282, 767.9446366326866 ], "source_line_ids": [ "pdf-004-line-106", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-120", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-128", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-134" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00398", "p004-tsv00399", "p004-tsv00400", "p004-tsv00401", "p004-tsv00402", "p004-tsv00403", "p004-tsv00425", "p004-tsv00426", "p004-tsv00427", "p004-tsv00428", "p004-tsv00421", "p004-tsv00407", "p004-tsv00432", "p004-tsv00433", "p004-tsv00409", "p004-tsv00436", "p004-tsv00437", "p004-tsv00411", "p004-tsv00413", "p004-tsv00440", "p004-tsv00441", "p004-tsv00444", "p004-tsv00445", "p004-tsv00415", "p004-tsv00448", "p004-tsv00449", "p004-tsv00450", "p004-tsv00451", "p004-tsv00452", "p004-tsv00453", "p004-tsv00454", "p004-tsv00455", "p004-tsv00417", "p004-tsv00457", "p004-tsv00458", "p004-tsv00459", "p004-tsv00460", "p004-tsv00463", "p004-tsv00464", "p004-tsv00465", "p004-tsv00466", "p004-tsv00467", "p004-tsv00468", "p004-tsv00469", "p004-tsv00476", "p004-tsv00471", "p004-tsv00472" ], "text": "(2) Der Ausdruck „Betriebstätte“ umfaßt insbesondere:\neinen Ort der Leitung,\n=\na\neine Zweigniederlassung,\nb\neine Geschäftsstelle,\nc\nd\neine Fabrikationsstätte,\neine Werkstätte,\ne\nein Bergwerk, einen Steinbruch oder eine andere Stätte\nf\nder Ausbeutung von Bodenschätzen,\neine Bauausführung oder Montage, deren Dauer sechs\ng\nMonate überschreitet." }, { "id": "para-3", "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-007", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-033", "pdf-005-line-034", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-044", "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 78.34474843801381, 286.8119832011199, 297.59930943768495 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-007", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-033", "pdf-005-line-034", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-044", "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00013", "p005-tsv00014", "p005-tsv00015", "p005-tsv00016", "p005-tsv00017", "p005-tsv00021", "p005-tsv00022", "p005-tsv00023", "p005-tsv00024", "p005-tsv00025", "p005-tsv00026", "p005-tsv00027", "p005-tsv00029", "p005-tsv00030", "p005-tsv00031", "p005-tsv00032", "p005-tsv00033", "p005-tsv00034", "p005-tsv00035", "p005-tsv00037", "p005-tsv00038", "p005-tsv00039", "p005-tsv00040", "p005-tsv00044", "p005-tsv00045", "p005-tsv00046", "p005-tsv00047", "p005-tsv00048", "p005-tsv00049", "p005-tsv00050", "p005-tsv00166", "p005-tsv00052", "p005-tsv00053", "p005-tsv00054", "p005-tsv00055", "p005-tsv00056", "p005-tsv00057", "p005-tsv00058", "p005-tsv00060", "p005-tsv00061", "p005-tsv00062", "p005-tsv00065", "p005-tsv00066", "p005-tsv00067", "p005-tsv00068", "p005-tsv00069", "p005-tsv00070", "p005-tsv00071", "p005-tsv00170", "p005-tsv00073", "p005-tsv00074", "p005-tsv00075", "p005-tsv00076", "p005-tsv00077", "p005-tsv00078", "p005-tsv00079", "p005-tsv00081", "p005-tsv00082", "p005-tsv00083", "p005-tsv00084", "p005-tsv00085", "p005-tsv00086", "p005-tsv00087", "p005-tsv00089", "p005-tsv00090", "p005-tsv00091", "p005-tsv00174", "p005-tsv00095", "p005-tsv00096", "p005-tsv00097", "p005-tsv00098", "p005-tsv00099", "p005-tsv00100", "p005-tsv00102", "p005-tsv00103", "p005-tsv00104", "p005-tsv00105", "p005-tsv00106", "p005-tsv00107", "p005-tsv00108", "p005-tsv00110", "p005-tsv00111", "p005-tsv00112", "p005-tsv00113", "p005-tsv00114", "p005-tsv00115", "p005-tsv00116", "p005-tsv00118", "p005-tsv00121", "p005-tsv00122", "p005-tsv00123", "p005-tsv00124", "p005-tsv00125", "p005-tsv00126", "p005-tsv00127", "p005-tsv00129", "p005-tsv00130", "p005-tsv00131", "p005-tsv00132", "p005-tsv00133", "p005-tsv00134", "p005-tsv00135", "p005-tsv00136", "p005-tsv00138", "p005-tsv00139", "p005-tsv00140", "p005-tsv00141", "p005-tsv00142", "p005-tsv00144", "p005-tsv00145", "p005-tsv00146", "p005-tsv00147", "p005-tsv00148", "p005-tsv00149", "p005-tsv00150", "p005-tsv00152", "p005-tsv00153", "p005-tsv00154", "p005-tsv00155", "p005-tsv00156", "p005-tsv00157", "p005-tsv00158", "p005-tsv00159", "p005-tsv00161", "p005-tsv00162" ], "text": "(3) Als Betriebstätten gelten nicht:\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nBestände von Gütern oder Waren des Unternehmens,\nb\ndie ausschließlich zur Lagerung, Ausstellung oder Aus-\nlieferung unterhalten werden;\nBestände von Gütern oder Waren des Unternehmens,\nCc\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen hearbeitet oder ver-\narbeitet zu werden;\nd\neine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\ne) eine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten aus-\nzuüben, die vorbereitender Art sind oder eine Hilfs-\ntätigkeit darstellen." }, { "id": "para-4", "source_line_ids": [ "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-083" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 303.96655047681685, 286.5351376574895, 457.8876816836567 ], "source_line_ids": [ "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-083" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00178", "p005-tsv00179", "p005-tsv00180", "p005-tsv00181", "p005-tsv00182", "p005-tsv00183", "p005-tsv00184", "p005-tsv00185", "p005-tsv00186", "p005-tsv00188", "p005-tsv00189", "p005-tsv00190", "p005-tsv00191", "p005-tsv00192", "p005-tsv00193", "p005-tsv00194", "p005-tsv00195", "p005-tsv00196", "p005-tsv00197", "p005-tsv00199", "p005-tsv00200", "p005-tsv00201", "p005-tsv00202", "p005-tsv00203", "p005-tsv00204", "p005-tsv00205", "p005-tsv00207", "p005-tsv00208", "p005-tsv00209", "p005-tsv00210", "p005-tsv00211", "p005-tsv00212", "p005-tsv00213", "p005-tsv00214", "p005-tsv00215", "p005-tsv00216", "p005-tsv00218", "p005-tsv00219", "p005-tsv00220", "p005-tsv00221", "p005-tsv00222", "p005-tsv00226", "p005-tsv00227", "p005-tsv00228", "p005-tsv00229", "p005-tsv00230", "p005-tsv00231", "p005-tsv00232", "p005-tsv00233", "p005-tsv00234", "p005-tsv00236", "p005-tsv00237", "p005-tsv00238", "p005-tsv00239", "p005-tsv00240", "p005-tsv00241", "p005-tsv00243", "p005-tsv00244", "p005-tsv00245", "p005-tsv00246", "p005-tsv00247", "p005-tsv00248", "p005-tsv00249", "p005-tsv00250", "p005-tsv00251", "p005-tsv00253", "p005-tsv00254", "p005-tsv00255", "p005-tsv00256", "p005-tsv00257", "p005-tsv00258", "p005-tsv00259", "p005-tsv00260", "p005-tsv00261", "p005-tsv00263", "p005-tsv00264", "p005-tsv00265", "p005-tsv00266", "p005-tsv00267", "p005-tsv00268", "p005-tsv00270", "p005-tsv00315", "p005-tsv00274", "p005-tsv00275", "p005-tsv00276", "p005-tsv00277", "p005-tsv00278", "p005-tsv00279", "p005-tsv00280", "p005-tsv00281", "p005-tsv00283", "p005-tsv00284", "p005-tsv00285", "p005-tsv00286", "p005-tsv00287", "p005-tsv00288", "p005-tsv00289", "p005-tsv00290", "p005-tsv00291", "p005-tsv00293", "p005-tsv00294", "p005-tsv00295", "p005-tsv00296", "p005-tsv00297", "p005-tsv00298", "p005-tsv00299", "p005-tsv00301", "p005-tsv00302", "p005-tsv00303", "p005-tsv00304", "p005-tsv00305", "p005-tsv00306", "p005-tsv00307", "p005-tsv00308", "p005-tsv00310", "p005-tsv00311" ], "text": "(4) Ist eine Person — mit Ausnahme eines unabhän-\ngigen Vertreters im Sinne des Absatzes 5 — in einem\nVertragstaat für ein Unternehmen des anderen Vertrag-\nstaates tätig, so gilt eine in dem erstgenannten Staat ge-\nlegene Betriebstätte als gegeben, wenn\na) die Person eine Vollmacht besitzt, im Namen des\nUnternehmens Verträge abzuschließen, und die Voll-\nmacht in diesem Staat gewöhnlich ausübt, es sei denn,\ndaß sich ihre Tätigkeit auf den Einkauf von Gütern\noder Waren für das Unternehmen beschränkt;\noder\nb\ndie Person eine Vollmacht besitzt, aus Beständen von\nGütern oder Waren des Unternehmens, die sie in die-\nsem Staat unterhält, Bestellungen für das Unternehmen\nauszuführen, und die Vollmacht in diesem Staat ge-\nwöhnlich ausübt." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 465.63910555738244, 286.25829211385906, 527.6504965471884 ], "source_line_ids": [ "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00319", "p005-tsv00320", "p005-tsv00321", "p005-tsv00322", "p005-tsv00323", "p005-tsv00324", "p005-tsv00325", "p005-tsv00327", "p005-tsv00328", "p005-tsv00329", "p005-tsv00330", "p005-tsv00331", "p005-tsv00332", "p005-tsv00333", "p005-tsv00334", "p005-tsv00335", "p005-tsv00337", "p005-tsv00338", "p005-tsv00339", "p005-tsv00340", "p005-tsv00341", "p005-tsv00342", "p005-tsv00343", "p005-tsv00344", "p005-tsv00345", "p005-tsv00347", "p005-tsv00348", "p005-tsv00349", "p005-tsv00350", "p005-tsv00351", "p005-tsv00352", "p005-tsv00353", "p005-tsv00355", "p005-tsv00356", "p005-tsv00357", "p005-tsv00358", "p005-tsv00359", "p005-tsv00360", "p005-tsv00362", "p005-tsv00363", "p005-tsv00364", "p005-tsv00365", "p005-tsv00366", "p005-tsv00367", "p005-tsv00369", "p005-tsv00370" ], "text": "(5) Ein Unternehmen eines Vertragstaates wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionär oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätig-\nkeit handeln." }, { "id": "para-6", "source_line_ids": [ "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-103", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-108", "pdf-005-line-110" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 535.4019204209142, 286.25829211385906, 597.1364748438014 ], "source_line_ids": [ "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-103", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-108", "pdf-005-line-110" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00374", "p005-tsv00375", "p005-tsv00376", "p005-tsv00377", "p005-tsv00378", "p005-tsv00379", "p005-tsv00380", "p005-tsv00381", "p005-tsv00382", "p005-tsv00384", "p005-tsv00385", "p005-tsv00386", "p005-tsv00387", "p005-tsv00388", "p005-tsv00389", "p005-tsv00391", "p005-tsv00392", "p005-tsv00393", "p005-tsv00394", "p005-tsv00395", "p005-tsv00396", "p005-tsv00397", "p005-tsv00398", "p005-tsv00399", "p005-tsv00401", "p005-tsv00402", "p005-tsv00403", "p005-tsv00404", "p005-tsv00405", "p005-tsv00406", "p005-tsv00407", "p005-tsv00409", "p005-tsv00410", "p005-tsv00411", "p005-tsv00412", "p005-tsv00413", "p005-tsv00414", "p005-tsv00415", "p005-tsv00416", "p005-tsv00418", "p005-tsv00419", "p005-tsv00420", "p005-tsv00421", "p005-tsv00422", "p005-tsv00423", "p005-tsv00424", "p005-tsv00426", "p005-tsv00427", "p005-tsv00428", "p005-tsv00429", "p005-tsv00430" ], "text": "(6) Allein dadurch, daß eine in einem Vertragstaat an-\nsässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem an-\nderen Vertragstaat ansässig ist oder dort (entweder\ndurch eine Betriebstätte oder in anderer Weise) ihre\nTätigkeit ausübt, wird eine der beiden Gesellschaften\nnicht zur Betriebstätte der anderen." }, { "id": "para-7", "source_line_ids": [ "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118", "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.39762949136724, 603.7805524498519, 285.9814465702286, 702.888043406774 ], "source_line_ids": [ "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118", "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00434", "p005-tsv00435", "p005-tsv00436", "p005-tsv00437", "p005-tsv00438", "p005-tsv00439", "p005-tsv00440", "p005-tsv00442", "p005-tsv00443", "p005-tsv00444", "p005-tsv00445", "p005-tsv00446", "p005-tsv00447", "p005-tsv00448", "p005-tsv00450", "p005-tsv00451", "p005-tsv00452", "p005-tsv00453", "p005-tsv00454", "p005-tsv00456", "p005-tsv00457", "p005-tsv00458", "p005-tsv00459", "p005-tsv00460", "p005-tsv00461", "p005-tsv00462", "p005-tsv00463", "p005-tsv00464", "p005-tsv00466", "p005-tsv00467", "p005-tsv00468", "p005-tsv00469", "p005-tsv00470", "p005-tsv00471", "p005-tsv00472", "p005-tsv00474", "p005-tsv00475", "p005-tsv00476", "p005-tsv00477", "p005-tsv00478", "p005-tsv00479", "p005-tsv00480", "p005-tsv00481", "p005-tsv00483", "p005-tsv00484", "p005-tsv00485", "p005-tsv00486", "p005-tsv00487", "p005-tsv00488", "p005-tsv00489", "p005-tsv00491", "p005-tsv00492", "p005-tsv00493", "p005-tsv00494", "p005-tsv00495", "p005-tsv00496", "p005-tsv00497", "p005-tsv00498", "p005-tsv00500", "p005-tsv00501", "p005-tsv00502", "p005-tsv00503", "p005-tsv00504", "p005-tsv00505", "p005-tsv00506", "p005-tsv00507", "p005-tsv00509", "p005-tsv00510", "p005-tsv00511", "p005-tsv00512", "p005-tsv00513", "p005-tsv00514", "p005-tsv00515", "p005-tsv00516", "p005-tsv00518", "p005-tsv00519", "p005-tsv00520", "p005-tsv00521" ], "text": "(7) Ungeachtet der sonstigen Bestimmungen dieses Ar-\ntikels wird ein Unternehmen eines Vertragstaates, das\ngewerbsmäßig persönliche Dienstleistungen erbringt, so\nbehandelt, als habe es eine Betriebstätte in dem anderen\nVertragstaat, wenn einzelne oder mehrere Personen, die\nals Arbeitnehmer des Unternehmens von diesem zur Aus-\nführung der Dienstleistungen in den anderen Vertrag-\nstaat entsandt worden sind, sich dort zur Ausführung\ndieser Leistungen für ein und dasselbe Vorhaben insge-\nsamt länger als sechs Monate während eines Zeitraums\nvon zwölf Monaten aufhalten." } ], "source_heading_line_ids": [ "pdf-004-line-094", "pdf-004-line-096" ], "source_heading_word_ids": [ "p004-tsv00360", "p004-tsv00362" ], "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 76.13252449836678, 582.740973364025, 298.7163415772282, 767.9446366326866 ], "source_line_ids": [ "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-104", "pdf-004-line-106", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-120", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-128", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-134" ], "source_page": 4 }, { "bbox": [ 63.39762949136724, 78.34474843801381, 286.8119832011199, 702.888043406774 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-007", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-033", "pdf-005-line-034", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-044", "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-103", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-108", "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118", "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5 } ], "title": "Artikel5\nBetriebstätte" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-138", "pdf-005-line-140", "pdf-005-line-142" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.12078394773682, 741.0914896415653, 285.42775548296777, 767.6678000657679 ], "source_line_ids": [ "pdf-005-line-138", "pdf-005-line-140", "pdf-005-line-142" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00533", "p005-tsv00534", "p005-tsv00535", "p005-tsv00536", "p005-tsv00537", "p005-tsv00538", "p005-tsv00539", "p005-tsv00541", "p005-tsv00542", "p005-tsv00543", "p005-tsv00544", "p005-tsv00545", "p005-tsv00546", "p005-tsv00547", "p005-tsv00548", "p005-tsv00550", "p005-tsv00551" ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015", "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 76.4093700419972, 83.05097007563302, 299.54687820811944, 184.92682670174284 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015", "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00010", "p006-tsv00011", "p006-tsv00012", "p006-tsv00013", "p006-tsv00014", "p006-tsv00015", "p006-tsv00017", "p006-tsv00018", "p006-tsv00019", "p006-tsv00020", "p006-tsv00021", "p006-tsv00022", "p006-tsv00023", "p006-tsv00024", "p006-tsv00025", "p006-tsv00026", "p006-tsv00028", "p006-tsv00029", "p006-tsv00030", "p006-tsv00031", "p006-tsv00032", "p006-tsv00033", "p006-tsv00034", "p006-tsv00035", "p006-tsv00036", "p006-tsv00037", "p006-tsv00039", "p006-tsv00040", "p006-tsv00041", "p006-tsv00042", "p006-tsv00043", "p006-tsv00044", "p006-tsv00045", "p006-tsv00046", "p006-tsv00048", "p006-tsv00049", "p006-tsv00050", "p006-tsv00051", "p006-tsv00052", "p006-tsv00053", "p006-tsv00054", "p006-tsv00056", "p006-tsv00057", "p006-tsv00058", "p006-tsv00059", "p006-tsv00060", "p006-tsv00061", "p006-tsv00063", "p006-tsv00064", "p006-tsv00065", "p006-tsv00066", "p006-tsv00067", "p006-tsv00068", "p006-tsv00069", "p006-tsv00070", "p006-tsv00072", "p006-tsv00073", "p006-tsv00074", "p006-tsv00075", "p006-tsv00076", "p006-tsv00077", "p006-tsv00078", "p006-tsv00079", "p006-tsv00081", "p006-tsv00082", "p006-tsv00083", "p006-tsv00084", "p006-tsv00085", "p006-tsv00086", "p006-tsv00088", "p006-tsv00089", "p006-tsv00090", "p006-tsv00091", "p006-tsv00092", "p006-tsv00093", "p006-tsv00094", "p006-tsv00095", "p006-tsv00097", "p006-tsv00098" ], "text": "(2) Der Ausdruck „unbewegliches Vermögen\" bestimmt\nsich nadı dem Recht des Vertragstaates, in dem das Ver-\nmögen liegt. Der Ausdruck umfaßt in jedem Fall das Zu-\nbehör zum unbeweglichen Vermögen, die Rechte, auf die\ndie Vorschriften des Privatrechts über Grundstücke An-\nwendung finden, die Nutzungsrechte an unbeweglichem\nVermögen sowie die Rechte auf veränderliche oder feste\nVergütungen für die Ausbeutung oder das Recht auf\nAusbeutung von Mineralvorkommen und anderen Boden-\nschätzen. Schiffe und Luftfahrzeuge gelten nicht als un-\nbewegliches Vermögen." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-029", "pdf-006-line-031", "pdf-006-line-033" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 77.5167522165189, 192.6782505754686, 299.82372375174987, 238.63312068398554 ], "source_line_ids": [ "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-029", "pdf-006-line-031", "pdf-006-line-033" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00102", "p006-tsv00103", "p006-tsv00104", "p006-tsv00105", "p006-tsv00106", "p006-tsv00107", "p006-tsv00108", "p006-tsv00109", "p006-tsv00110", "p006-tsv00111", "p006-tsv00113", "p006-tsv00114", "p006-tsv00115", "p006-tsv00116", "p006-tsv00117", "p006-tsv00118", "p006-tsv00119", "p006-tsv00121", "p006-tsv00122", "p006-tsv00123", "p006-tsv00124", "p006-tsv00125", "p006-tsv00126", "p006-tsv00127", "p006-tsv00129", "p006-tsv00130", "p006-tsv00131", "p006-tsv00132", "p006-tsv00133", "p006-tsv00134", "p006-tsv00135", "p006-tsv00136", "p006-tsv00137", "p006-tsv00139" ], "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittel-\nbaren Nutzung, der Vermietung oder Verpachtung sowie\njeder anderen Art der Nutzung unbeweglichen Vermö-\ngens und aus der Ausbeutung oder Nutzung von Boden-\nschätzen." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-034", "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-040" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 78.07044330377974, 244.16985202236108, 300.3774148390107, 283.7574810917461 ], "source_line_ids": [ "pdf-006-line-034", "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-040" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00143", "p006-tsv00144", "p006-tsv00145", "p006-tsv00146", "p006-tsv00147", "p006-tsv00148", "p006-tsv00149", "p006-tsv00150", "p006-tsv00151", "p006-tsv00152", "p006-tsv00153", "p006-tsv00155", "p006-tsv00156", "p006-tsv00157", "p006-tsv00158", "p006-tsv00159", "p006-tsv00160", "p006-tsv00162", "p006-tsv00163", "p006-tsv00164", "p006-tsv00165", "p006-tsv00166", "p006-tsv00167", "p006-tsv00168", "p006-tsv00170", "p006-tsv00171", "p006-tsv00172", "p006-tsv00173", "p006-tsv00174" ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbeweglihem Vermögen eines Unternehmens und für\nEinkünfte aus unbeweglihem Vermögen, das der Aus-\nübung eines freien Berufes dient." } ], "source_heading_line_ids": [ "pdf-005-line-134", "pdf-005-line-136" ], "source_heading_word_ids": [ "p005-tsv00525", "p005-tsv00526", "p005-tsv00528", "p005-tsv00529" ], "source_pages": [ 5, 6 ], "source_spans": [ { "bbox": [ 63.12078394773682, 716.4530351857942, 285.42775548296777, 767.6678000657679 ], "source_line_ids": [ "pdf-005-line-134", "pdf-005-line-136", "pdf-005-line-138", "pdf-005-line-140", "pdf-005-line-142" ], "source_page": 5 }, { "bbox": [ 76.4093700419972, 83.05097007563302, 300.3774148390107, 283.7574810917461 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015", "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023", "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-029", "pdf-006-line-031", "pdf-006-line-033", "pdf-006-line-034", "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-040" ], "source_page": 6 } ], "title": "Artikel 6\nUnbewegliches Vermögen" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 78.6241343910406, 332.7575534363696, 300.9311059262716, 405.56557053600784 ], "source_line_ids": [ "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00185", "p006-tsv00186", "p006-tsv00187", "p006-tsv00188", "p006-tsv00189", "p006-tsv00190", "p006-tsv00192", "p006-tsv00193", "p006-tsv00194", "p006-tsv00195", "p006-tsv00196", "p006-tsv00197", "p006-tsv00198", "p006-tsv00199", "p006-tsv00200", "p006-tsv00202", "p006-tsv00203", "p006-tsv00204", "p006-tsv00205", "p006-tsv00206", "p006-tsv00207", "p006-tsv00208", "p006-tsv00209", "p006-tsv00211", "p006-tsv00212", "p006-tsv00213", "p006-tsv00214", "p006-tsv00215", "p006-tsv00216", "p006-tsv00217", "p006-tsv00219", "p006-tsv00220", "p006-tsv00221", "p006-tsv00222", "p006-tsv00223", "p006-tsv00224", "p006-tsv00225", "p006-tsv00226", "p006-tsv00227", "p006-tsv00229", "p006-tsv00230", "p006-tsv00231", "p006-tsv00232", "p006-tsv00233", "p006-tsv00234", "p006-tsv00235", "p006-tsv00236", "p006-tsv00237", "p006-tsv00239", "p006-tsv00240", "p006-tsv00241", "p006-tsv00242", "p006-tsv00243", "p006-tsv00244", "p006-tsv00245", "p006-tsv00246", "p006-tsv00248", "p006-tsv00249", "p006-tsv00250", "p006-tsv00251", "p006-tsv00252", "p006-tsv00253" ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\nkönnen nur in diesem Staat besteuert werden, es sei\ndenn, daß das Unternehmen seine Tätigkeit im anderen\nVertragstaat durch eine dort gelegene Betriebstätte aus-\nübt. Ubt das Unternehmen seine Tätigkeit in dieser Weise\naus, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstätte zugerechnet werden können." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070", "pdf-006-line-072", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 78.90097993467101, 413.8706675435712, 301.4847970135324, 496.0911279184479 ], "source_line_ids": [ "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070", "pdf-006-line-072", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00257", "p006-tsv00258", "p006-tsv00259", "p006-tsv00260", "p006-tsv00261", "p006-tsv00262", "p006-tsv00263", "p006-tsv00265", "p006-tsv00266", "p006-tsv00267", "p006-tsv00268", "p006-tsv00269", "p006-tsv00270", "p006-tsv00271", "p006-tsv00272", "p006-tsv00274", "p006-tsv00275", "p006-tsv00276", "p006-tsv00277", "p006-tsv00278", "p006-tsv00279", "p006-tsv00280", "p006-tsv00281", "p006-tsv00283", "p006-tsv00284", "p006-tsv00285", "p006-tsv00286", "p006-tsv00287", "p006-tsv00288", "p006-tsv00289", "p006-tsv00291", "p006-tsv00292", "p006-tsv00293", "p006-tsv00294", "p006-tsv00295", "p006-tsv00296", "p006-tsv00297", "p006-tsv00298", "p006-tsv00299", "p006-tsv00301", "p006-tsv00302", "p006-tsv00303", "p006-tsv00304", "p006-tsv00305", "p006-tsv00306", "p006-tsv00307", "p006-tsv00309", "p006-tsv00310", "p006-tsv00311", "p006-tsv00312", "p006-tsv00313", "p006-tsv00314", "p006-tsv00315", "p006-tsv00316", "p006-tsv00318", "p006-tsv00319", "p006-tsv00320", "p006-tsv00321", "p006-tsv00322", "p006-tsv00323", "p006-tsv00324", "p006-tsv00326", "p006-tsv00327", "p006-tsv00328", "p006-tsv00329", "p006-tsv00330" ], "text": "(2) Ubt ein Unternehmen eines Vertragstaates seine\nTätigkeit in dem anderen Vertragstaat durch eine dort\ngelegene Betriebstätte aus, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingun-\ngen als selbständiges Unternehmen ausgeübt hätte und im\nVerkehr mit dem Unternehmen, dessen Betriebstätte sie\nist, völlig unabhängig gewesen wäre." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-080", "pdf-006-line-082", "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-090" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 79.73151656556229, 504.1193883590924, 301.7616425571628, 558.6561920420914 ], "source_line_ids": [ "pdf-006-line-080", "pdf-006-line-082", "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-090" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00334", "p006-tsv00335", "p006-tsv00336", "p006-tsv00337", "p006-tsv00338", "p006-tsv00339", "p006-tsv00340", "p006-tsv00341", "p006-tsv00343", "p006-tsv00344", "p006-tsv00345", "p006-tsv00346", "p006-tsv00347", "p006-tsv00348", "p006-tsv00349", "p006-tsv00351", "p006-tsv00352", "p006-tsv00353", "p006-tsv00354", "p006-tsv00355", "p006-tsv00356", "p006-tsv00358", "p006-tsv00359", "p006-tsv00360", "p006-tsv00361", "p006-tsv00362", "p006-tsv00364", "p006-tsv00365", "p006-tsv00366", "p006-tsv00367", "p006-tsv00368", "p006-tsv00369", "p006-tsv00370", "p006-tsv00371", "p006-tsv00372", "p006-tsv00373", "p006-tsv00375", "p006-tsv00376", "p006-tsv00377", "p006-tsv00378", "p006-tsv00379", "p006-tsv00380" ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte\nwerden die für diese Betriebstätte entstandenen Aufwen-\ndungen, einschließlich der Geschäftsführungs- und allge-\nmeinen Verwaltungskosten, zum Abzug zugelassen,\ngleichgültig, ob sie in dem Staat, in dem die Betrieb-\nstätte liegt, oder anderswo entstanden sind." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 79.73151656556229, 576.9274054587307, 302.03848810079324, 629.2495166063795 ], "source_line_ids": [ "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00384", "p006-tsv00385", "p006-tsv00386", "p006-tsv00387", "p006-tsv00388", "p006-tsv00389", "p006-tsv00390", "p006-tsv00391", "p006-tsv00392", "p006-tsv00394", "p006-tsv00395", "p006-tsv00396", "p006-tsv00397", "p006-tsv00398", "p006-tsv00399", "p006-tsv00401", "p006-tsv00402", "p006-tsv00403", "p006-tsv00404", "p006-tsv00405", "p006-tsv00406", "p006-tsv00408", "p006-tsv00409", "p006-tsv00410", "p006-tsv00411", "p006-tsv00412", "p006-tsv00413", "p006-tsv00414", "p006-tsv00415", "p006-tsv00417", "p006-tsv00418", "p006-tsv00419", "p006-tsv00420", "p006-tsv00421", "p006-tsv00422", "p006-tsv00423", "p006-tsv00424", "p006-tsv00425", "p006-tsv00427", "p006-tsv00428", "p006-tsv00429", "p006-tsv00430", "p006-tsv00431", "p006-tsv00432", "p006-tsv00433" ], "text": "(4) Absatz 2 schließt nicht aus, daß ein Vertragstaat\ndie einer Betriebstätte zuzurechnenden Gewinne durch\nAufteilung der Gesamtgewinne des Unternehmens auf\nseine einzelnen Teile ermittelt; die Art der angewende-\nten Gewinnaufteilung muß jedoch so sein, daß das Ergeb-\nnis mit den Grundsätzen dieses Artikels übereinstimmt." }, { "id": "para-5", "source_line_ids": [ "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 80.28520765282313, 648.0744031568563, 302.31533364442373, 674.37387701414 ], "source_line_ids": [ "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00437", "p006-tsv00438", "p006-tsv00439", "p006-tsv00440", "p006-tsv00441", "p006-tsv00442", "p006-tsv00443", "p006-tsv00444", "p006-tsv00445", "p006-tsv00447", "p006-tsv00448", "p006-tsv00449", "p006-tsv00450", "p006-tsv00451", "p006-tsv00452", "p006-tsv00453", "p006-tsv00455", "p006-tsv00456", "p006-tsv00457" ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte\nkein Gewinn zugerechnet." }, { "id": "para-6", "source_line_ids": [ "pdf-006-line-114", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-119" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 80.56205319645356, 691.5377441631043, 302.31533364442373, 726.4191515948702 ], "source_line_ids": [ "pdf-006-line-114", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-119" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00461", "p006-tsv00462", "p006-tsv00463", "p006-tsv00464", "p006-tsv00465", "p006-tsv00466", "p006-tsv00467", "p006-tsv00468", "p006-tsv00470", "p006-tsv00471", "p006-tsv00472", "p006-tsv00473", "p006-tsv00474", "p006-tsv00475", "p006-tsv00476", "p006-tsv00478", "p006-tsv00479", "p006-tsv00480", "p006-tsv00481", "p006-tsv00482", "p006-tsv00483", "p006-tsv00484", "p006-tsv00485", "p006-tsv00486", "p006-tsv00488", "p006-tsv00489", "p006-tsv00490", "p006-tsv00491", "p006-tsv00492", "p006-tsv00493" ], "text": "(6) Bei Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr auf\ndieselbe Art zu ermitteln, es sei denn, daß ausreichende\nGründe dafür bestehen, anders zu verfahren." }, { "id": "para-7", "source_line_ids": [ "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 80.56205319645356, 734.7242486024334, 302.5921791880541, 770.4361657349556 ], "source_line_ids": [ "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00497", "p006-tsv00498", "p006-tsv00499", "p006-tsv00500", "p006-tsv00501", "p006-tsv00502", "p006-tsv00503", "p006-tsv00504", "p006-tsv00505", "p006-tsv00507", "p006-tsv00508", "p006-tsv00509", "p006-tsv00510", "p006-tsv00511", "p006-tsv00512", "p006-tsv00513", "p006-tsv00515", "p006-tsv00516", "p006-tsv00517", "p006-tsv00518", "p006-tsv00519", "p006-tsv00520", "p006-tsv00521", "p006-tsv00522", "p006-tsv00524", "p006-tsv00525", "p006-tsv00526", "p006-tsv00527", "p006-tsv00528" ], "text": "(7) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be-\nstimmungen dieses Artikels nicht berührt." } ], "source_heading_line_ids": [ "pdf-006-line-042", "pdf-006-line-044" ], "source_heading_word_ids": [ "p006-tsv00178", "p006-tsv00179", "p006-tsv00181" ], "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 78.6241343910406, 305.07389674449195, 302.5921791880541, 770.4361657349556 ], "source_line_ids": [ "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070", "pdf-006-line-072", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078", "pdf-006-line-080", "pdf-006-line-082", "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-090", "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103", "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110", "pdf-006-line-114", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-119", "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127" ], "source_page": 6 } ], "title": "Artikel 7\nUnternehmensgewinne" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-009", "pdf-007-line-010", "pdf-007-line-012", "pdf-007-line-014" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 63.951320578628085, 106.02840512989148, 286.5351376574895, 140.07930286090104 ], "source_line_ids": [ "pdf-007-line-009", "pdf-007-line-010", "pdf-007-line-012", "pdf-007-line-014" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00024", "p007-tsv00025", "p007-tsv00026", "p007-tsv00027", "p007-tsv00028", "p007-tsv00029", "p007-tsv00031", "p007-tsv00032", "p007-tsv00033", "p007-tsv00034", "p007-tsv00035", "p007-tsv00036", "p007-tsv00037", "p007-tsv00038", "p007-tsv00040", "p007-tsv00041", "p007-tsv00042", "p007-tsv00043", "p007-tsv00044", "p007-tsv00045", "p007-tsv00046", "p007-tsv00047", "p007-tsv00049", "p007-tsv00050" ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\naus dem Betrieb von Seeschiffen oder Luftfahrzeugen im\ninternationalen Verkehr können nur in diesem Staat be-\nsteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 63.67447503499766, 147.00021703387046, 286.25829211385906, 190.4635580401184 ], "source_line_ids": [ "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00054", "p007-tsv00055", "p007-tsv00056", "p007-tsv00057", "p007-tsv00058", "p007-tsv00059", "p007-tsv00060", "p007-tsv00061", "p007-tsv00063", "p007-tsv00064", "p007-tsv00065", "p007-tsv00066", "p007-tsv00067", "p007-tsv00068", "p007-tsv00069", "p007-tsv00071", "p007-tsv00072", "p007-tsv00073", "p007-tsv00074", "p007-tsv00075", "p007-tsv00076", "p007-tsv00077", "p007-tsv00078", "p007-tsv00080", "p007-tsv00081", "p007-tsv00082", "p007-tsv00083", "p007-tsv00084", "p007-tsv00086" ], "text": "(2) Absatz 1 gilt entsprechend für Beteiligungen eines\nUnternehmens, das Seeschiffe oder Luftfahrzeuge im in-\nternationalen Verkehr betreibt, an einem Pool, einer Be-\ntriebsgemeinschaft oder einem anderen internationalen\nBetriebszusammenschluB." } ], "source_heading_line_ids": [ "pdf-007-line-004", "pdf-007-line-006" ], "source_heading_word_ids": [ "p007-tsv00015", "p007-tsv00016", "p007-tsv00018", "p007-tsv00019", "p007-tsv00020" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 63.67447503499766, 78.34474843801381, 286.5351376574895, 190.4635580401184 ], "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-009", "pdf-007-line-010", "pdf-007-line-012", "pdf-007-line-014", "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023" ], "source_page": 7 } ], "title": "Artikel 8\nSeeschiffe und Luftfahrzeuge" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-029", "pdf-007-line-031", "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037", "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061", "pdf-007-line-063" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 62.56709286047597, 235.03424531404144, 285.9814465702286, 409.164445905952 ], "source_line_ids": [ "pdf-007-line-029", "pdf-007-line-031", "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037", "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061", "pdf-007-line-063" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00098", "p007-tsv00100", "p007-tsv00101", "p007-tsv00102", "p007-tsv00103", "p007-tsv00104", "p007-tsv00105", "p007-tsv00107", "p007-tsv00108", "p007-tsv00109", "p007-tsv00110", "p007-tsv00111", "p007-tsv00112", "p007-tsv00113", "p007-tsv00115", "p007-tsv00116", "p007-tsv00117", "p007-tsv00118", "p007-tsv00119", "p007-tsv00120", "p007-tsv00121", "p007-tsv00122", "p007-tsv00124", "p007-tsv00125", "p007-tsv00126", "p007-tsv00127", "p007-tsv00131", "p007-tsv00132", "p007-tsv00133", "p007-tsv00134", "p007-tsv00135", "p007-tsv00136", "p007-tsv00137", "p007-tsv00138", "p007-tsv00140", "p007-tsv00141", "p007-tsv00142", "p007-tsv00143", "p007-tsv00144", "p007-tsv00145", "p007-tsv00146", "p007-tsv00148", "p007-tsv00149", "p007-tsv00150", "p007-tsv00151", "p007-tsv00152", "p007-tsv00153", "p007-tsv00157", "p007-tsv00158", "p007-tsv00159", "p007-tsv00160", "p007-tsv00161", "p007-tsv00162", "p007-tsv00165", "p007-tsv00166", "p007-tsv00167", "p007-tsv00168", "p007-tsv00169", "p007-tsv00170", "p007-tsv00171", "p007-tsv00172", "p007-tsv00174", "p007-tsv00175", "p007-tsv00176", "p007-tsv00177", "p007-tsv00178", "p007-tsv00179", "p007-tsv00181", "p007-tsv00182", "p007-tsv00183", "p007-tsv00184", "p007-tsv00185", "p007-tsv00186", "p007-tsv00188", "p007-tsv00189", "p007-tsv00190", "p007-tsv00191", "p007-tsv00192", "p007-tsv00193", "p007-tsv00194", "p007-tsv00195", "p007-tsv00197", "p007-tsv00198", "p007-tsv00199", "p007-tsv00200", "p007-tsv00201", "p007-tsv00202", "p007-tsv00203", "p007-tsv00205", "p007-tsv00206", "p007-tsv00207", "p007-tsv00208", "p007-tsv00209", "p007-tsv00210", "p007-tsv00211", "p007-tsv00212", "p007-tsv00214", "p007-tsv00215", "p007-tsv00216", "p007-tsv00217", "p007-tsv00218", "p007-tsv00219", "p007-tsv00220", "p007-tsv00222", "p007-tsv00223", "p007-tsv00224", "p007-tsv00225", "p007-tsv00226", "p007-tsv00227", "p007-tsv00228", "p007-tsv00229", "p007-tsv00231", "p007-tsv00232", "p007-tsv00233", "p007-tsv00234", "p007-tsv00235" ], "text": "Wenn\na) ein Unternehmen eines Vertragstaates unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen Ver-\ntragstaates beteiligt ist, oder\nb) dieselben Personen unmittelbar oder mittelbar an der\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaates und eines Unter-\nnehmens des anderen Vertragstaates beteiligt sind,\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt wer-\nden, die von denen abweichen, die unabhängige Unter-\nnehmen miteinander vereinbaren würden, so dürfen die\nGewinne, die eines der Unternehmen ohne diese Bedin-\ngungen erzielt hätte, wegen dieser Bedingungen aber\nnicht erzielt hat, den Gewinnen dieses Unternehmens zu-\ngerechnet und entsprechend besteuert werden." } ], "source_heading_line_ids": [ "pdf-007-line-025", "pdf-007-line-027" ], "source_heading_word_ids": [ "p007-tsv00090", "p007-tsv00091", "p007-tsv00095", "p007-tsv00096" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 62.56709286047597, 211.7799736928642, 285.9814465702286, 409.164445905952 ], "source_line_ids": [ "pdf-007-line-025", "pdf-007-line-027", "pdf-007-line-029", "pdf-007-line-031", "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037", "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061", "pdf-007-line-063" ], "source_page": 7 } ], "title": "Artikel 9\nVerbundene Personen" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-069", "pdf-007-line-071", "pdf-007-line-073", "pdf-007-line-074" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 62.56709286047597, 447.36789214074315, 285.1509099393374, 481.1419533048339 ], "source_line_ids": [ "pdf-007-line-069", "pdf-007-line-071", "pdf-007-line-073", "pdf-007-line-074" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00246", "p007-tsv00247", "p007-tsv00248", "p007-tsv00249", "p007-tsv00250", "p007-tsv00251", "p007-tsv00252", "p007-tsv00253", "p007-tsv00255", "p007-tsv00256", "p007-tsv00257", "p007-tsv00258", "p007-tsv00259", "p007-tsv00260", "p007-tsv00261", "p007-tsv00262", "p007-tsv00264", "p007-tsv00265", "p007-tsv00266", "p007-tsv00267", "p007-tsv00268", "p007-tsv00269", "p007-tsv00270", "p007-tsv00271", "p007-tsv00272", "p007-tsv00274", "p007-tsv00275" ], "text": "(1) Dividenden, die eine in einem Vertragstaat ansäs-\nsige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem anderen Staat be-\nsteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-094", "pdf-007-line-095", "pdf-007-line-096", "pdf-007-line-098" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 62.01340177321512, 488.89337717855966, 284.87406439570697, 611.8088128904966 ], "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-094", "pdf-007-line-095", "pdf-007-line-096", "pdf-007-line-098" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00279", "p007-tsv00280", "p007-tsv00281", "p007-tsv00282", "p007-tsv00283", "p007-tsv00284", "p007-tsv00285", "p007-tsv00286", "p007-tsv00288", "p007-tsv00289", "p007-tsv00290", "p007-tsv00291", "p007-tsv00292", "p007-tsv00293", "p007-tsv00294", "p007-tsv00295", "p007-tsv00297", "p007-tsv00298", "p007-tsv00299", "p007-tsv00300", "p007-tsv00301", "p007-tsv00302", "p007-tsv00303", "p007-tsv00304", "p007-tsv00306", "p007-tsv00307", "p007-tsv00308", "p007-tsv00309", "p007-tsv00310", "p007-tsv00311", "p007-tsv00312", "p007-tsv00316", "p007-tsv00317", "p007-tsv00318", "p007-tsv00319", "p007-tsv00320", "p007-tsv00321", "p007-tsv00322", "p007-tsv00323", "p007-tsv00325", "p007-tsv00326", "p007-tsv00327", "p007-tsv00328", "p007-tsv00329", "p007-tsv00330", "p007-tsv00331", "p007-tsv00332", "p007-tsv00334", "p007-tsv00335", "p007-tsv00336", "p007-tsv00337", "p007-tsv00338", "p007-tsv00339", "p007-tsv00340", "p007-tsv00342", "p007-tsv00343", "p007-tsv00344", "p007-tsv00345", "p007-tsv00346", "p007-tsv00348", "p007-tsv00349", "p007-tsv00350", "p007-tsv00351", "p007-tsv00352", "p007-tsv00353", "p007-tsv00354", "p007-tsv00355", "p007-tsv00357", "p007-tsv00358", "p007-tsv00359", "p007-tsv00360", "p007-tsv00361", "p007-tsv00362", "p007-tsv00363", "p007-tsv00365", "p007-tsv00383", "p007-tsv00368", "p007-tsv00369", "p007-tsv00370", "p007-tsv00371", "p007-tsv00372", "p007-tsv00373", "p007-tsv00374", "p007-tsv00375", "p007-tsv00377", "p007-tsv00378", "p007-tsv00379" ], "text": "(2) Diese Dividenden können jedoch in dem Vertrag-\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrages der Dividenden,\nwenn der Empfänger eine Gesellschaft ist, die ent-\nweder selbst oder gemeinschaftlich im Rahmen einer\nmit anderen Gesellschaften gebildeten Personenge-\nsellschaft über mindestens 25 vom Hundert des Kapi-\ntals der die Dividenden zahlenden Gesellschaft ver-\nfügt;\nb\n15 vom Hundert des Bruttobetrages der Dividenden in\nallen anderen Fällen." }, { "id": "para-3", "source_line_ids": [ "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104", "pdf-007-line-106", "pdf-007-line-108", "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-128", "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 61.73655622958469, 619.2834001973035, 284.59721885207654, 767.390963498849 ], "source_line_ids": [ "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104", "pdf-007-line-106", "pdf-007-line-108", "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-128" ], "source_page": 7 }, { "bbox": [ 88.03688287447503, 81.38995067412036, 299.54687820811944, 108.79677079907924 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00387", "p007-tsv00388", "p007-tsv00389", "p007-tsv00390", "p007-tsv00391", "p007-tsv00392", "p007-tsv00393", "p007-tsv00394", "p007-tsv00395", "p007-tsv00397", "p007-tsv00398", "p007-tsv00399", "p007-tsv00400", "p007-tsv00401", "p007-tsv00402", "p007-tsv00403", "p007-tsv00404", "p007-tsv00406", "p007-tsv00407", "p007-tsv00408", "p007-tsv00409", "p007-tsv00410", "p007-tsv00411", "p007-tsv00412", "p007-tsv00413", "p007-tsv00415", "p007-tsv00416", "p007-tsv00417", "p007-tsv00418", "p007-tsv00419", "p007-tsv00420", "p007-tsv00421", "p007-tsv00423", "p007-tsv00424", "p007-tsv00425", "p007-tsv00426", "p007-tsv00427", "p007-tsv00428", "p007-tsv00429", "p007-tsv00431", "p007-tsv00432", "p007-tsv00436", "p007-tsv00437", "p007-tsv00438", "p007-tsv00439", "p007-tsv00440", "p007-tsv00441", "p007-tsv00442", "p007-tsv00443", "p007-tsv00444", "p007-tsv00446", "p007-tsv00447", "p007-tsv00448", "p007-tsv00449", "p007-tsv00450", "p007-tsv00451", "p007-tsv00452", "p007-tsv00454", "p007-tsv00455", "p007-tsv00456", "p007-tsv00457", "p007-tsv00458", "p007-tsv00459", "p007-tsv00460", "p007-tsv00462", "p007-tsv00463", "p007-tsv00464", "p007-tsv00465", "p007-tsv00466", "p007-tsv00467", "p007-tsv00468", "p007-tsv00469", "p007-tsv00470", "p007-tsv00474", "p007-tsv00475", "p007-tsv00476", "p007-tsv00477", "p007-tsv00478", "p007-tsv00479", "p007-tsv00480", "p007-tsv00481", "p007-tsv00482", "p007-tsv00484", "p007-tsv00485", "p007-tsv00486", "p007-tsv00487", "p007-tsv00488", "p007-tsv00489", "p007-tsv00490", "p007-tsv00491", "p007-tsv00493", "p007-tsv00494", "p007-tsv00495", "p007-tsv00496", "p007-tsv00497", "p007-tsv00498", "p007-tsv00500", "p007-tsv00501", "p007-tsv00502", "p007-tsv00503", "p007-tsv00504", "p007-tsv00505", "p007-tsv00506", "p007-tsv00508", "p007-tsv00509", "p007-tsv00510", "p007-tsv00511", "p007-tsv00512", "p007-tsv00513", "p007-tsv00514", "p007-tsv00515", "p007-tsv00516", "p008-tsv00010", "p008-tsv00011", "p008-tsv00012", "p008-tsv00013", "p008-tsv00014", "p008-tsv00015", "p008-tsv00017", "p008-tsv00018", "p008-tsv00019", "p008-tsv00020", "p008-tsv00021", "p008-tsv00022", "p008-tsv00023", "p008-tsv00024", "p008-tsv00025", "p008-tsv00027", "p008-tsv00028", "p008-tsv00029" ], "text": "(3) Ungeachtet des Absatzes 2 darf die Steuer eines\nVertragstaates auf Dividenden, die eine in diesem Staat\nansässige Gesellschaft zahlt, die in dem genannten Ab-\nsatz vorgesehenen Sätze übersteigen, jedoch nicht über\n25,75 vom Hundert des Bruttobetrages der Dividenden\nhinausgehen, wenn\na) der Satz der K6rperschaftsteuer dieses Staates für aus-\ngeschüttete Gewinne niedriger ist als für nichtausge-\nschüttete Gewinne und der Unterschied zwischen die-\nsen beiden Sätzen 20 Punkte oder mehr beträgt und\nb) die Dividenden von einer in diesem Staat ansässigen\nGesellschaft an eine in dem anderen Vertragstaat an-\nsässige Gesellschaft gezahlt werden, die entweder\nselbst oder zusammen mit anderen Personen, von\ndenen sie beherrscht wird oder die mit ihr gemein-\nsam beherrscht werden, unmittelbar oder mittel-\nbar über mindestens 25 vom Hundert des Kapitals der\nerstgenannten Gesellschaft verfügt." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018", "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 76.13252449836678, 113.50299243669845, 299.54687820811944, 205.96640578756987 ], "source_line_ids": [ "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018", "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00033", "p008-tsv00034", "p008-tsv00035", "p008-tsv00036", "p008-tsv00037", "p008-tsv00038", "p008-tsv00039", "p008-tsv00040", "p008-tsv00042", "p008-tsv00043", "p008-tsv00044", "p008-tsv00045", "p008-tsv00046", "p008-tsv00047", "p008-tsv00048", "p008-tsv00050", "p008-tsv00051", "p008-tsv00052", "p008-tsv00053", "p008-tsv00054", "p008-tsv00055", "p008-tsv00056", "p008-tsv00058", "p008-tsv00059", "p008-tsv00060", "p008-tsv00061", "p008-tsv00062", "p008-tsv00063", "p008-tsv00064", "p008-tsv00066", "p008-tsv00067", "p008-tsv00068", "p008-tsv00069", "p008-tsv00070", "p008-tsv00071", "p008-tsv00073", "p008-tsv00074", "p008-tsv00075", "p008-tsv00076", "p008-tsv00077", "p008-tsv00078", "p008-tsv00079", "p008-tsv00080", "p008-tsv00082", "p008-tsv00083", "p008-tsv00084", "p008-tsv00085", "p008-tsv00086", "p008-tsv00087", "p008-tsv00088", "p008-tsv00089", "p008-tsv00091", "p008-tsv00092", "p008-tsv00093", "p008-tsv00094", "p008-tsv00095", "p008-tsv00096", "p008-tsv00097", "p008-tsv00099", "p008-tsv00100", "p008-tsv00101", "p008-tsv00102", "p008-tsv00103", "p008-tsv00104", "p008-tsv00105", "p008-tsv00106", "p008-tsv00108", "p008-tsv00109", "p008-tsv00110", "p008-tsv00111", "p008-tsv00112" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Divi-\ndenden“ bedeutet Einkünfte aus Aktien, Kuxen, Grün-\nderanteilen oder anderen Rechten — ausgenommen For-\nderungen — mit Gewinnbeteiligung sowie aus sonstigen\nGesellschaftsanteilen stammende Einkünfte, die nach dem\nSteuerrecht des Staates, in dem die ausschüttende Gesell-\nschaft ansässig ist, den Einkünften aus Aktien gleichge-\nstellt sind, sowie Einkünfte eines stillen Gesellschafters\naus seiner Beteiligung als stiller Gesellschafter und Aus-\nschüttungen auf Anteilscheine von Kapitalgesellschaften." }, { "id": "para-5", "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 76.4093700419972, 212.8873199605393, 299.82372375174987, 278.2207497533706 ], "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00116", "p008-tsv00117", "p008-tsv00118", "p008-tsv00119", "p008-tsv00120", "p008-tsv00121", "p008-tsv00122", "p008-tsv00123", "p008-tsv00124", "p008-tsv00125", "p008-tsv00127", "p008-tsv00128", "p008-tsv00129", "p008-tsv00130", "p008-tsv00131", "p008-tsv00132", "p008-tsv00133", "p008-tsv00134", "p008-tsv00136", "p008-tsv00137", "p008-tsv00138", "p008-tsv00139", "p008-tsv00140", "p008-tsv00141", "p008-tsv00142", "p008-tsv00143", "p008-tsv00144", "p008-tsv00146", "p008-tsv00147", "p008-tsv00148", "p008-tsv00149", "p008-tsv00150", "p008-tsv00151", "p008-tsv00152", "p008-tsv00154", "p008-tsv00155", "p008-tsv00156", "p008-tsv00157", "p008-tsv00158", "p008-tsv00159", "p008-tsv00160", "p008-tsv00161", "p008-tsv00162", "p008-tsv00164", "p008-tsv00165", "p008-tsv00166", "p008-tsv00167", "p008-tsv00168", "p008-tsv00169", "p008-tsv00170", "p008-tsv00172", "p008-tsv00173", "p008-tsv00174", "p008-tsv00175", "p008-tsv00176", "p008-tsv00177", "p008-tsv00178", "p008-tsv00179" ], "text": "(5) Die Absätze I bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der Divi-\ndenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine Be-\ntriebstätte hat und die Beteiligung, für die die Dividen-\nden gezahlt werden, tatsächlich zu dieser Betriebstätte\ngehört. In diesem Fall ist Artikel 7 anzuwenden." }, { "id": "para-6", "source_line_ids": [ "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 76.96306112925805, 293.7235975008221, 300.1005692953803, 385.0796645840184 ], "source_line_ids": [ "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00183", "p008-tsv00184", "p008-tsv00185", "p008-tsv00186", "p008-tsv00187", "p008-tsv00188", "p008-tsv00189", "p008-tsv00190", "p008-tsv00192", "p008-tsv00193", "p008-tsv00194", "p008-tsv00195", "p008-tsv00196", "p008-tsv00197", "p008-tsv00198", "p008-tsv00199", "p008-tsv00201", "p008-tsv00202", "p008-tsv00203", "p008-tsv00204", "p008-tsv00205", "p008-tsv00206", "p008-tsv00207", "p008-tsv00208", "p008-tsv00209", "p008-tsv00211", "p008-tsv00212", "p008-tsv00213", "p008-tsv00214", "p008-tsv00215", "p008-tsv00216", "p008-tsv00217", "p008-tsv00218", "p008-tsv00219", "p008-tsv00221", "p008-tsv00222", "p008-tsv00223", "p008-tsv00224", "p008-tsv00225", "p008-tsv00226", "p008-tsv00227", "p008-tsv00229", "p008-tsv00230", "p008-tsv00231", "p008-tsv00232", "p008-tsv00233", "p008-tsv00234", "p008-tsv00235", "p008-tsv00237", "p008-tsv00238", "p008-tsv00239", "p008-tsv00240", "p008-tsv00241", "p008-tsv00242", "p008-tsv00243", "p008-tsv00245", "p008-tsv00246", "p008-tsv00247", "p008-tsv00248", "p008-tsv00249", "p008-tsv00250", "p008-tsv00251", "p008-tsv00252", "p008-tsv00254", "p008-tsv00255", "p008-tsv00256", "p008-tsv00257", "p008-tsv00258", "p008-tsv00259", "p008-tsv00260", "p008-tsv00261", "p008-tsv00263", "p008-tsv00264", "p008-tsv00265" ], "text": "(6) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen Ver-\ntragstaat, so darf dieser andere Staat weder die Dividen-\nden besteuern, die die Gesellschaft an nicht in diesem\nanderen Staat ansässige Personen zahlt, noch Gewinne\nder Gesellschaft einer Steuer für nichtausgeschüttete Ge-\nwinne unterwerfen, selbst wenn die gezahlten Dividen-\nden oder die nicht ausgeschütteten Gewinne ganz oder\nteilweise aus in dem anderen Staat erzielten Gewinnen\noder Einkünften bestehen." } ], "source_heading_line_ids": [ "pdf-007-line-065", "pdf-007-line-067" ], "source_heading_word_ids": [ "p007-tsv00239", "p007-tsv00240", "p007-tsv00242" ], "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 61.73655622958469, 420.237908582703, 285.1509099393374, 767.390963498849 ], "source_line_ids": [ "pdf-007-line-065", "pdf-007-line-067", "pdf-007-line-069", "pdf-007-line-071", "pdf-007-line-073", "pdf-007-line-074", "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-094", "pdf-007-line-095", "pdf-007-line-096", "pdf-007-line-098", "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104", "pdf-007-line-106", "pdf-007-line-108", "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-128" ], "source_page": 7 }, { "bbox": [ 76.13252449836678, 81.38995067412036, 300.1005692953803, 385.0796645840184 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018", "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026", "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039", "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060" ], "source_page": 8 } ], "title": "Artikel 10\nDividenden" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.5167522165189, 419.96107201578434, 300.3774148390107, 456.7803354159816 ], "source_line_ids": [ "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00278", "p008-tsv00279", "p008-tsv00280", "p008-tsv00281", "p008-tsv00282", "p008-tsv00283", "p008-tsv00284", "p008-tsv00285", "p008-tsv00287", "p008-tsv00288", "p008-tsv00289", "p008-tsv00290", "p008-tsv00291", "p008-tsv00292", "p008-tsv00293", "p008-tsv00294", "p008-tsv00296", "p008-tsv00297", "p008-tsv00298", "p008-tsv00299", "p008-tsv00300", "p008-tsv00301", "p008-tsv00302", "p008-tsv00303", "p008-tsv00307" ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nvon einer in dem anderen Vertragstaat ansässigen Person\nbezogen werden, können in dem anderen Staat besteuert\nwerden." }, { "id": "para-2", "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-080", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.23990667288847, 462.5939033212759, 300.3774148390107, 552.8426241367971 ], "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-080", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00311", "p008-tsv00312", "p008-tsv00313", "p008-tsv00314", "p008-tsv00315", "p008-tsv00316", "p008-tsv00317", "p008-tsv00318", "p008-tsv00320", "p008-tsv00321", "p008-tsv00322", "p008-tsv00323", "p008-tsv00324", "p008-tsv00325", "p008-tsv00326", "p008-tsv00327", "p008-tsv00328", "p008-tsv00329", "p008-tsv00331", "p008-tsv00332", "p008-tsv00333", "p008-tsv00334", "p008-tsv00335", "p008-tsv00336", "p008-tsv00337", "p008-tsv00338", "p008-tsv00342", "p008-tsv00343", "p008-tsv00344", "p008-tsv00345", "p008-tsv00346", "p008-tsv00347", "p008-tsv00348", "p008-tsv00349", "p008-tsv00350", "p008-tsv00352", "p008-tsv00353", "p008-tsv00354", "p008-tsv00355", "p008-tsv00356", "p008-tsv00357", "p008-tsv00358", "p008-tsv00359", "p008-tsv00361", "p008-tsv00362", "p008-tsv00366", "p008-tsv00367", "p008-tsv00368", "p008-tsv00369", "p008-tsv00370", "p008-tsv00371", "p008-tsv00372", "p008-tsv00373", "p008-tsv00374", "p008-tsv00375", "p008-tsv00377", "p008-tsv00378" ], "text": "(2) Diese Zinsen können jedoch in dem Vertragstaat,\naus dem sie stammen, nach dem Recht dieses Staates be-\nsteuert werden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrages der Zinsen, wenn\nder Empfänger eine Bank oder ein sonstiges Kredit-\ninstitut ist;\nb) 20 vom Hundert des Bruttobetrages der Zinsen in allen\nanderen Fällen." }, { "id": "para-3", "source_line_ids": [ "pdf-008-line-089", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-112" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.5167522165189, 560.0403748766853, 300.65426038264116, 692.6450904307794 ], "source_line_ids": [ "pdf-008-line-089", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-112" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00382", "p008-tsv00383", "p008-tsv00384", "p008-tsv00385", "p008-tsv00386", "p008-tsv00387", "p008-tsv00388", "p008-tsv00392", "p008-tsv00393", "p008-tsv00394", "p008-tsv00395", "p008-tsv00396", "p008-tsv00397", "p008-tsv00398", "p008-tsv00399", "p008-tsv00401", "p008-tsv00402", "p008-tsv00403", "p008-tsv00404", "p008-tsv00405", "p008-tsv00406", "p008-tsv00407", "p008-tsv00408", "p008-tsv00410", "p008-tsv00411", "p008-tsv00412", "p008-tsv00413", "p008-tsv00414", "p008-tsv00415", "p008-tsv00416", "p008-tsv00420", "p008-tsv00421", "p008-tsv00422", "p008-tsv00423", "p008-tsv00424", "p008-tsv00425", "p008-tsv00426", "p008-tsv00427", "p008-tsv00428", "p008-tsv00429", "p008-tsv00431", "p008-tsv00432", "p008-tsv00433", "p008-tsv00434", "p008-tsv00435", "p008-tsv00436", "p008-tsv00438", "p008-tsv00439", "p008-tsv00440", "p008-tsv00441", "p008-tsv00442", "p008-tsv00443", "p008-tsv00444", "p008-tsv00446", "p008-tsv00447", "p008-tsv00448", "p008-tsv00450", "p008-tsv00451", "p008-tsv00452", "p008-tsv00453", "p008-tsv00454", "p008-tsv00455", "p008-tsv00456", "p008-tsv00458", "p008-tsv00459", "p008-tsv00463", "p008-tsv00464", "p008-tsv00465", "p008-tsv00466", "p008-tsv00467", "p008-tsv00468", "p008-tsv00470", "p008-tsv00471", "p008-tsv00472", "p008-tsv00473", "p008-tsv00474", "p008-tsv00475", "p008-tsv00477", "p008-tsv00478", "p008-tsv00479", "p008-tsv00480", "p008-tsv00481", "p008-tsv00482", "p008-tsv00483" ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland stam-\nmen und an die liberianische Regierung gezahlt wer-\nden, sind von der deutschen Steuer befreit;\nb) Zinsen, die aus Liberia stammen und an die deutsche\nRegierung, die Deutsche Bundesbank, die Kreditanstalt\nfür Wiederaufbau oder die Deutsche Gesellschaft für\nwirtschaftlihe Zusammenarbeit (Entwicklungsgesell-\nschaft) gezahlt werden, sind von der liberianischen\nSteuer befreit.\nDie zuständigen Behörden der Vertragstaaten bestimmen\nim gegenseitigen Einvernehmen alle sonstigen staatlichen\nEinrichtungen, auf die dieser Absatz Anwendung findet." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.5167522165189, 697.9049852022362, 300.65426038264116, 770.1593291680368 ], "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00487", "p008-tsv00488", "p008-tsv00489", "p008-tsv00490", "p008-tsv00491", "p008-tsv00492", "p008-tsv00493", "p008-tsv00494", "p008-tsv00496", "p008-tsv00497", "p008-tsv00498", "p008-tsv00499", "p008-tsv00500", "p008-tsv00501", "p008-tsv00502", "p008-tsv00504", "p008-tsv00505", "p008-tsv00506", "p008-tsv00507", "p008-tsv00508", "p008-tsv00509", "p008-tsv00511", "p008-tsv00512", "p008-tsv00513", "p008-tsv00514", "p008-tsv00515", "p008-tsv00516", "p008-tsv00517", "p008-tsv00519", "p008-tsv00520", "p008-tsv00521", "p008-tsv00522", "p008-tsv00523", "p008-tsv00524", "p008-tsv00525", "p008-tsv00526", "p008-tsv00528", "p008-tsv00529", "p008-tsv00530", "p008-tsv00531", "p008-tsv00532", "p008-tsv00533", "p008-tsv00534", "p008-tsv00535", "p008-tsv00537", "p008-tsv00538", "p008-tsv00539", "p008-tsv00540", "p008-tsv00541", "p008-tsv00542", "p008-tsv00543", "p008-tsv00544", "p008-tsv00545", "p008-tsv00547", "p008-tsv00548", "p008-tsv00549" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck ,Zin-\nsen” bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfandrechte\nan Grundstücken gesichert oder mit einer Gewinnbeteili-\ngung ausgestattet sind, und aus Forderungen jeder Art\nsowie alle anderen Einkünfte, die nach dem Steuerrecht\ndes Staates, aus dem sie stammen, den Einkünften aus\nDarlehen gleichgestellt sind." }, { "id": "para-5", "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012", "pdf-009-line-014" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.05870275314979, 84.15831634330813, 289.0267475501633, 136.4804274909569 ], "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012", "pdf-009-line-014" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00015", "p009-tsv00016", "p009-tsv00017", "p009-tsv00018", "p009-tsv00019", "p009-tsv00020", "p009-tsv00021", "p009-tsv00022", "p009-tsv00023", "p009-tsv00024", "p009-tsv00026", "p009-tsv00027", "p009-tsv00028", "p009-tsv00029", "p009-tsv00030", "p009-tsv00031", "p009-tsv00032", "p009-tsv00034", "p009-tsv00035", "p009-tsv00036", "p009-tsv00037", "p009-tsv00038", "p009-tsv00039", "p009-tsv00040", "p009-tsv00041", "p009-tsv00043", "p009-tsv00044", "p009-tsv00045", "p009-tsv00046", "p009-tsv00047", "p009-tsv00048", "p009-tsv00049", "p009-tsv00050", "p009-tsv00051", "p009-tsv00053", "p009-tsv00054", "p009-tsv00055", "p009-tsv00056", "p009-tsv00057", "p009-tsv00058", "p009-tsv00059", "p009-tsv00060", "p009-tsv00061", "p009-tsv00063", "p009-tsv00064", "p009-tsv00065" ], "text": "(5) Absätze 1 und 2 sind nicht anzuwenden, wenn der\nin einem Vertragstaat ansässige Empfänger der Zinsen\nin dem anderen Vertragstaat eine Betriebstätte hat und\ndie Forderung, für die die Zinsen gezahlt werden, tat-\nsächlich zu dieser Betriebstätte gehört. In diesem Fall ist\nArtikel 7 anzuwenden." }, { "id": "para-6", "source_line_ids": [ "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-022", "pdf-009-line-024", "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.05870275314979, 143.67817823084513, 289.3035930937937, 244.16985202236108 ], "source_line_ids": [ "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-022", "pdf-009-line-024", "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00069", "p009-tsv00070", "p009-tsv00071", "p009-tsv00072", "p009-tsv00073", "p009-tsv00074", "p009-tsv00075", "p009-tsv00076", "p009-tsv00078", "p009-tsv00079", "p009-tsv00080", "p009-tsv00081", "p009-tsv00082", "p009-tsv00083", "p009-tsv00084", "p009-tsv00085", "p009-tsv00087", "p009-tsv00088", "p009-tsv00089", "p009-tsv00090", "p009-tsv00091", "p009-tsv00092", "p009-tsv00093", "p009-tsv00095", "p009-tsv00096", "p009-tsv00097", "p009-tsv00098", "p009-tsv00099", "p009-tsv00100", "p009-tsv00101", "p009-tsv00102", "p009-tsv00103", "p009-tsv00104", "p009-tsv00106", "p009-tsv00107", "p009-tsv00108", "p009-tsv00109", "p009-tsv00110", "p009-tsv00111", "p009-tsv00112", "p009-tsv00113", "p009-tsv00114", "p009-tsv00115", "p009-tsv00117", "p009-tsv00118", "p009-tsv00119", "p009-tsv00120", "p009-tsv00121", "p009-tsv00122", "p009-tsv00123", "p009-tsv00124", "p009-tsv00126", "p009-tsv00127", "p009-tsv00128", "p009-tsv00129", "p009-tsv00130", "p009-tsv00131", "p009-tsv00132", "p009-tsv00133", "p009-tsv00134", "p009-tsv00135", "p009-tsv00137", "p009-tsv00138", "p009-tsv00139", "p009-tsv00140", "p009-tsv00141", "p009-tsv00142", "p009-tsv00143", "p009-tsv00145", "p009-tsv00146", "p009-tsv00147", "p009-tsv00148", "p009-tsv00149", "p009-tsv00150", "p009-tsv00151", "p009-tsv00152", "p009-tsv00153", "p009-tsv00154", "p009-tsv00156", "p009-tsv00157", "p009-tsv00158", "p009-tsv00159", "p009-tsv00160", "p009-tsv00161", "p009-tsv00162", "p009-tsv00163", "p009-tsv00164", "p009-tsv00166", "p009-tsv00167" ], "text": "(6) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine ihrer Gebietskörperschaften oder eine\nin diesem Staat ansässige Person ist. Hat aber der Schuld-\nner der Zinsen, ohne Rücksicht darauf, ob er in einem\nVertragstaat ansässig ist oder nicht, in einem Vertragstaat\neine Betriebstätte und ist die Schuld, für die die Zinsen\ngezahit werden, für Zwecke der Betriebstätte eingegan-\ngen und trägt die Betriebstätte die Zinsen, so gelten die\nZinsen als aus dem Vertragstaat stammend, in dem die\nBetriebstätte liegt." }, { "id": "para-7", "source_line_ids": [ "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-047", "pdf-009-line-049", "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 264.3789214074318, 289.3035930937937, 356.01182505754684 ], "source_line_ids": [ "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-047", "pdf-009-line-049", "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00171", "p009-tsv00172", "p009-tsv00173", "p009-tsv00174", "p009-tsv00175", "p009-tsv00176", "p009-tsv00177", "p009-tsv00179", "p009-tsv00180", "p009-tsv00181", "p009-tsv00182", "p009-tsv00183", "p009-tsv00184", "p009-tsv00185", "p009-tsv00186", "p009-tsv00188", "p009-tsv00189", "p009-tsv00190", "p009-tsv00191", "p009-tsv00192", "p009-tsv00193", "p009-tsv00194", "p009-tsv00196", "p009-tsv00197", "p009-tsv00198", "p009-tsv00199", "p009-tsv00200", "p009-tsv00201", "p009-tsv00202", "p009-tsv00204", "p009-tsv00205", "p009-tsv00206", "p009-tsv00207", "p009-tsv00208", "p009-tsv00209", "p009-tsv00210", "p009-tsv00211", "p009-tsv00213", "p009-tsv00214", "p009-tsv00215", "p009-tsv00216", "p009-tsv00217", "p009-tsv00218", "p009-tsv00219", "p009-tsv00220", "p009-tsv00221", "p009-tsv00223", "p009-tsv00224", "p009-tsv00225", "p009-tsv00226", "p009-tsv00227", "p009-tsv00228", "p009-tsv00229", "p009-tsv00230", "p009-tsv00232", "p009-tsv00233", "p009-tsv00234", "p009-tsv00235", "p009-tsv00236", "p009-tsv00237", "p009-tsv00238", "p009-tsv00239", "p009-tsv00241", "p009-tsv00242", "p009-tsv00243", "p009-tsv00244", "p009-tsv00245", "p009-tsv00246", "p009-tsv00247", "p009-tsv00249", "p009-tsv00250", "p009-tsv00251", "p009-tsv00252", "p009-tsv00253" ], "text": "(7) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Zin-\nsen, gemessen an der zugrundeliegenden Forderung, den\nBetrag, den Schuldner und Gläubiger ohne diese Bezie-\nhungen vereinbart hätten, so wird dieser Artikel nur auf\ndiesen letzten Betrag angewendet. In diesem Fall kann\nder übersteigende Betrag nach dem Recht jedes Vertrag-\nstaates und unter Berücksichtigung der anderen Bestim-\nmungen dieses Abkommens besteuert werden." } ], "source_heading_line_ids": [ "pdf-008-line-062", "pdf-008-line-064" ], "source_heading_word_ids": [ "p008-tsv00269", "p008-tsv00270", "p008-tsv00274" ], "source_pages": [ 8, 9 ], "source_spans": [ { "bbox": [ 77.23990667288847, 396.42996382768825, 300.65426038264116, 770.1593291680368 ], "source_line_ids": [ "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071", "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-080", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087", "pdf-008-line-089", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-112", "pdf-008-line-114", "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128" ], "source_page": 8 }, { "bbox": [ 65.05870275314979, 84.15831634330813, 289.3035930937937, 356.01182505754684 ], "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012", "pdf-009-line-014", "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-022", "pdf-009-line-024", "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-047", "pdf-009-line-049", "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057" ], "source_page": 9 } ], "title": "Artikel Il\nZinsen" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-070" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 406.94975337060174, 288.74990200653286, 442.3848339362052 ], "source_line_ids": [ "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-070" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00264", "p009-tsv00265", "p009-tsv00266", "p009-tsv00267", "p009-tsv00268", "p009-tsv00269", "p009-tsv00270", "p009-tsv00272", "p009-tsv00273", "p009-tsv00274", "p009-tsv00275", "p009-tsv00276", "p009-tsv00277", "p009-tsv00278", "p009-tsv00279", "p009-tsv00280", "p009-tsv00282", "p009-tsv00283", "p009-tsv00284", "p009-tsv00285", "p009-tsv00286", "p009-tsv00287", "p009-tsv00288", "p009-tsv00289", "p009-tsv00291", "p009-tsv00292", "p009-tsv00293" ], "text": "(1) Lizenzgebühren, die aus einem Vertragstaat stam-\nmen und von einer in dem anderen Vertragstaat ansäs-\nsigen Person bezogen werden, können in dem anderen\nStaat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 448.75207497533705, 288.74990200653286, 566.9612890496547 ], "source_line_ids": [ "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00297", "p009-tsv00298", "p009-tsv00299", "p009-tsv00300", "p009-tsv00301", "p009-tsv00302", "p009-tsv00303", "p009-tsv00304", "p009-tsv00306", "p009-tsv00307", "p009-tsv00308", "p009-tsv00309", "p009-tsv00310", "p009-tsv00311", "p009-tsv00312", "p009-tsv00313", "p009-tsv00314", "p009-tsv00316", "p009-tsv00317", "p009-tsv00318", "p009-tsv00319", "p009-tsv00320", "p009-tsv00321", "p009-tsv00322", "p009-tsv00323", "p009-tsv00324", "p009-tsv00326", "p009-tsv00330", "p009-tsv00331", "p009-tsv00332", "p009-tsv00333", "p009-tsv00334", "p009-tsv00335", "p009-tsv00336", "p009-tsv00337", "p009-tsv00339", "p009-tsv00340", "p009-tsv00341", "p009-tsv00342", "p009-tsv00343", "p009-tsv00344", "p009-tsv00345", "p009-tsv00346", "p009-tsv00347", "p009-tsv00348", "p009-tsv00350", "p009-tsv00351", "p009-tsv00352", "p009-tsv00353", "p009-tsv00354", "p009-tsv00355", "p009-tsv00357", "p009-tsv00358", "p009-tsv00359", "p009-tsv00360", "p009-tsv00361", "p009-tsv00362", "p009-tsv00364", "p009-tsv00365", "p009-tsv00366", "p009-tsv00367", "p009-tsv00368", "p009-tsv00369", "p009-tsv00370", "p009-tsv00372", "p009-tsv00373", "p009-tsv00374", "p009-tsv00375", "p009-tsv00376", "p009-tsv00380", "p009-tsv00381", "p009-tsv00382", "p009-tsv00383", "p009-tsv00384", "p009-tsv00385", "p009-tsv00386", "p009-tsv00387", "p009-tsv00388", "p009-tsv00390", "p009-tsv00391", "p009-tsv00392" ], "text": "(2) Diese Lizenzgebühren können jedoch in dem Ver-\ntragstaat, aus dem sie stammen, nach dem Recht dieses\nStaates besteuert werden; die Steuer darf aber nicht über-\nsteigen:\na) 20 vom Hundert des Bruttobetrages der Zahlungen.\nwenn sie für die Benutzung oder das Recht auf Be-\nnutzung von Urheberrechten — ohne kinematogra-\nphische Filme oder Bandaufnahmen für Fernsehen\noder Rundfunk — oder Warenzeichen (trade mark\noder trade name) geleistet werden;\nb) 10 vom Hundert des Bruttobetrages der Zahlungen in\nallen anderen Fällen." }, { "id": "para-3", "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-102", "pdf-009-line-105", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-111", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-117", "pdf-009-line-118" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 573.8822032226242, 289.0267475501633, 704.5490628082869 ], "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-102", "pdf-009-line-105", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-111", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-117", "pdf-009-line-118" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00394", "p009-tsv00395", "p009-tsv00396", "p009-tsv00397", "p009-tsv00398", "p009-tsv00399", "p009-tsv00400", "p009-tsv00404", "p009-tsv00405", "p009-tsv00406", "p009-tsv00407", "p009-tsv00408", "p009-tsv00409", "p009-tsv00411", "p009-tsv00412", "p009-tsv00413", "p009-tsv00414", "p009-tsv00415", "p009-tsv00416", "p009-tsv00417", "p009-tsv00418", "p009-tsv00419", "p009-tsv00420", "p009-tsv00422", "p009-tsv00423", "p009-tsv00424", "p009-tsv00425", "p009-tsv00426", "p009-tsv00428", "p009-tsv00429", "p009-tsv00430", "p009-tsv00431", "p009-tsv00432", "p009-tsv00433", "p009-tsv00434", "p009-tsv00435", "p009-tsv00437", "p009-tsv00438", "p009-tsv00439", "p009-tsv00440", "p009-tsv00441", "p009-tsv00442", "p009-tsv00443", "p009-tsv00444", "p009-tsv00446", "p009-tsv00447", "p009-tsv00448", "p009-tsv00449", "p009-tsv00450", "p009-tsv00451", "p009-tsv00452", "p009-tsv00454", "p009-tsv00455", "p009-tsv00456", "p009-tsv00457", "p009-tsv00458", "p009-tsv00459", "p009-tsv00460", "p009-tsv00462", "p009-tsv00463", "p009-tsv00464", "p009-tsv00465", "p009-tsv00466", "p009-tsv00468", "p009-tsv00469", "p009-tsv00470", "p009-tsv00471", "p009-tsv00472", "p009-tsv00473", "p009-tsv00474", "p009-tsv00475", "p009-tsv00477", "p009-tsv00478", "p009-tsv00479", "p009-tsv00480", "p009-tsv00481", "p009-tsv00482", "p009-tsv00484", "p009-tsv00485", "p009-tsv00486", "p009-tsv00487", "p009-tsv00488", "p009-tsv00489", "p009-tsv00490", "p009-tsv00492", "p009-tsv00493", "p009-tsv00494", "p009-tsv00495", "p009-tsv00496", "p009-tsv00497", "p009-tsv00498", "p009-tsv00499", "p009-tsv00500", "p009-tsv00501", "p009-tsv00503", "p009-tsv00504" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck\n„Lizenzgebühren“ bedeutet Vergütungen jeder Art, die\nfür die Benutzung oder für das Recht auf Benutzung von\nUrheberrechten, Patenten, Warenzeichen (trade mark\noder trade name), Mustern oder Modellen, Plänen, ge-\nheimen Formeln oder Verfahren oder für die Benutzung\noder das Recht auf Benutzung gewerblicher, kaufmänni-\nscher oder wissenschaftlicher Ausrüstungen oder für die\nMitteilung gewerblicher, kaufmännischer oder wissen-\nschaftlicher Erfahrungen oder für die Benutzung oder das\nRecht auf Benutzung von kinematographischen Filmen\noder Bandaufnahmen für Fernsehen oder Rundfunk ge-\nzahlt werden, umfaßt aber nicht die in Artikel 6 behan-\ndelten Vergütungen." }, { "id": "para-4", "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 709.2552844459059, 288.74990200653286, 772.0971851364683 ], "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00508", "p009-tsv00509", "p009-tsv00510", "p009-tsv00511", "p009-tsv00512", "p009-tsv00513", "p009-tsv00514", "p009-tsv00515", "p009-tsv00516", "p009-tsv00517", "p009-tsv00519", "p009-tsv00520", "p009-tsv00521", "p009-tsv00522", "p009-tsv00523", "p009-tsv00524", "p009-tsv00525", "p009-tsv00527", "p009-tsv00528", "p009-tsv00529", "p009-tsv00530", "p009-tsv00531", "p009-tsv00532", "p009-tsv00533", "p009-tsv00535", "p009-tsv00536", "p009-tsv00537", "p009-tsv00538", "p009-tsv00539", "p009-tsv00540", "p009-tsv00541", "p009-tsv00542", "p009-tsv00544", "p009-tsv00545", "p009-tsv00546", "p009-tsv00547", "p009-tsv00548", "p009-tsv00549", "p009-tsv00550", "p009-tsv00552", "p009-tsv00553", "p009-tsv00554", "p009-tsv00555", "p009-tsv00556", "p009-tsv00557", "p009-tsv00558", "p009-tsv00559", "p009-tsv00560", "p009-tsv00562" ], "text": "(4) Die Absätze I und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat eine Be-\ntriebstätte hat und die Rechte oder Vermögenswerte, für\ndie die Lizenzgebühren gezahlt werden, tatsächlich zu\ndieser Betriebstätte gehören. In diesem Fall ist Artikel 7\nanzuwenden." }, { "id": "para-5", "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 76.13252449836678, 84.4351529102269, 298.99318712085864, 215.6556856297271 ], "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00014", "p010-tsv00015", "p010-tsv00016", "p010-tsv00017", "p010-tsv00018", "p010-tsv00019", "p010-tsv00020", "p010-tsv00021", "p010-tsv00023", "p010-tsv00024", "p010-tsv00025", "p010-tsv00026", "p010-tsv00027", "p010-tsv00028", "p010-tsv00029", "p010-tsv00030", "p010-tsv00032", "p010-tsv00033", "p010-tsv00034", "p010-tsv00035", "p010-tsv00036", "p010-tsv00037", "p010-tsv00039", "p010-tsv00040", "p010-tsv00041", "p010-tsv00042", "p010-tsv00043", "p010-tsv00044", "p010-tsv00045", "p010-tsv00046", "p010-tsv00047", "p010-tsv00049", "p010-tsv00050", "p010-tsv00051", "p010-tsv00052", "p010-tsv00053", "p010-tsv00054", "p010-tsv00055", "p010-tsv00056", "p010-tsv00058", "p010-tsv00059", "p010-tsv00060", "p010-tsv00061", "p010-tsv00062", "p010-tsv00063", "p010-tsv00064", "p010-tsv00066", "p010-tsv00067", "p010-tsv00068", "p010-tsv00069", "p010-tsv00070", "p010-tsv00071", "p010-tsv00072", "p010-tsv00074", "p010-tsv00075", "p010-tsv00076", "p010-tsv00077", "p010-tsv00078", "p010-tsv00079", "p010-tsv00080", "p010-tsv00081", "p010-tsv00082", "p010-tsv00084", "p010-tsv00085", "p010-tsv00086", "p010-tsv00087", "p010-tsv00088", "p010-tsv00089", "p010-tsv00090", "p010-tsv00091", "p010-tsv00092", "p010-tsv00094", "p010-tsv00095", "p010-tsv00096", "p010-tsv00097", "p010-tsv00098", "p010-tsv00099", "p010-tsv00100", "p010-tsv00101", "p010-tsv00102", "p010-tsv00104", "p010-tsv00105", "p010-tsv00106", "p010-tsv00107", "p010-tsv00108", "p010-tsv00109", "p010-tsv00110", "p010-tsv00112", "p010-tsv00113", "p010-tsv00114", "p010-tsv00115", "p010-tsv00116", "p010-tsv00117", "p010-tsv00118", "p010-tsv00119", "p010-tsv00121", "p010-tsv00122", "p010-tsv00123", "p010-tsv00124", "p010-tsv00125", "p010-tsv00126", "p010-tsv00127", "p010-tsv00129", "p010-tsv00130", "p010-tsv00131", "p010-tsv00132" ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertrag-\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine ihrer Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist oder\nwenn die Rechte oder Vermögenswerte, für die die\nLizenzgebühren gezahlt werden, in diesem Staat benutzi\nwerden. Hat aber der Schuldner der Lizenzgebühren,\nohne Rücksicht darauf, ob er in einem Vertragstaat an-\nsässig ist oder nicht, in einem Vertragstaat eine Betrieb-\nstätte und ist die Verpflichtung zur Zahlung der Lizenz-\ngebühren für Zwecke der Betriebstätte eingegangen und\nträgt die Betriebstätte die Lizenzgebühren, so gelten die\nLizenzgebühren als aus dem Vertragstaat stammend, in\ndem die Betriebstätte liegt." }, { "id": "para-6", "source_line_ids": [ "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-038", "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 76.96306112925805, 221.1924169681026, 299.82372375174987, 322.23776389345613 ], "source_line_ids": [ "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-038", "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00136", "p010-tsv00137", "p010-tsv00138", "p010-tsv00139", "p010-tsv00140", "p010-tsv00141", "p010-tsv00142", "p010-tsv00144", "p010-tsv00145", "p010-tsv00146", "p010-tsv00147", "p010-tsv00148", "p010-tsv00149", "p010-tsv00150", "p010-tsv00151", "p010-tsv00153", "p010-tsv00154", "p010-tsv00155", "p010-tsv00156", "p010-tsv00157", "p010-tsv00158", "p010-tsv00160", "p010-tsv00161", "p010-tsv00162", "p010-tsv00163", "p010-tsv00164", "p010-tsv00165", "p010-tsv00167", "p010-tsv00168", "p010-tsv00169", "p010-tsv00170", "p010-tsv00171", "p010-tsv00172", "p010-tsv00173", "p010-tsv00174", "p010-tsv00176", "p010-tsv00177", "p010-tsv00178", "p010-tsv00179", "p010-tsv00180", "p010-tsv00181", "p010-tsv00182", "p010-tsv00184", "p010-tsv00185", "p010-tsv00186", "p010-tsv00187", "p010-tsv00188", "p010-tsv00189", "p010-tsv00190", "p010-tsv00191", "p010-tsv00193", "p010-tsv00194", "p010-tsv00195", "p010-tsv00196", "p010-tsv00197", "p010-tsv00198", "p010-tsv00199", "p010-tsv00200", "p010-tsv00202", "p010-tsv00203", "p010-tsv00204", "p010-tsv00205", "p010-tsv00206", "p010-tsv00207", "p010-tsv00209", "p010-tsv00210", "p010-tsv00211", "p010-tsv00212", "p010-tsv00213", "p010-tsv00214", "p010-tsv00216" ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nLizenzgebühren, gemessen an der zugrundeliegenden Lei-\nstung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehungen vereinbart hätten, so wird dieser\nArtikel nur auf diesen letzten Betrag angewendet. In\ndiesem Fall kann der übersteigende Betrag nach dem\nRecht jedes Vertragstaates und unter Berücksichtigung\nder anderen Bestimmungen dieses Abkommens besteuert\nwerden." } ], "source_heading_line_ids": [ "pdf-009-line-061", "pdf-009-line-063" ], "source_heading_word_ids": [ "p009-tsv00257", "p009-tsv00258", "p009-tsv00260" ], "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 65.3355482967802, 380.0966063794804, 289.0267475501633, 772.0971851364683 ], "source_line_ids": [ "pdf-009-line-061", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-070", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092", "pdf-009-line-094", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-102", "pdf-009-line-105", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-111", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-117", "pdf-009-line-118", "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131" ], "source_page": 9 }, { "bbox": [ 76.13252449836678, 84.4351529102269, 299.82372375174987, 322.23776389345613 ], "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029", "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-038", "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050" ], "source_page": 10 } ], "title": "Artikel 12\nLizenzgebühren" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 78.6241343910406, 373.17569220651103, 300.3774148390107, 399.4751660637948 ], "source_line_ids": [ "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00232", "p010-tsv00233", "p010-tsv00234", "p010-tsv00235", "p010-tsv00236", "p010-tsv00237", "p010-tsv00238", "p010-tsv00240", "p010-tsv00241", "p010-tsv00242", "p010-tsv00243", "p010-tsv00244", "p010-tsv00245", "p010-tsv00246", "p010-tsv00247", "p010-tsv00248", "p010-tsv00249", "p010-tsv00251", "p010-tsv00252", "p010-tsv00253", "p010-tsv00254", "p010-tsv00255", "p010-tsv00256", "p010-tsv00257", "p010-tsv00258" ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 können in dem Vertrag-\nstaat besteuert werden, in dem dieses Vermögen liegt." }, { "id": "para-2", "source_line_ids": [ "pdf-010-line-063", "pdf-010-line-065", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-075", "pdf-010-line-077", "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 78.6241343910406, 405.56557053600784, 301.207951469902, 555.334153239066 ], "source_line_ids": [ "pdf-010-line-063", "pdf-010-line-065", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-075", "pdf-010-line-077", "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00262", "p010-tsv00263", "p010-tsv00264", "p010-tsv00265", "p010-tsv00266", "p010-tsv00267", "p010-tsv00268", "p010-tsv00270", "p010-tsv00271", "p010-tsv00272", "p010-tsv00273", "p010-tsv00274", "p010-tsv00275", "p010-tsv00277", "p010-tsv00278", "p010-tsv00279", "p010-tsv00280", "p010-tsv00281", "p010-tsv00282", "p010-tsv00283", "p010-tsv00284", "p010-tsv00286", "p010-tsv00287", "p010-tsv00288", "p010-tsv00289", "p010-tsv00290", "p010-tsv00291", "p010-tsv00292", "p010-tsv00293", "p010-tsv00294", "p010-tsv00296", "p010-tsv00297", "p010-tsv00298", "p010-tsv00299", "p010-tsv00300", "p010-tsv00301", "p010-tsv00302", "p010-tsv00303", "p010-tsv00304", "p010-tsv00306", "p010-tsv00307", "p010-tsv00308", "p010-tsv00309", "p010-tsv00310", "p010-tsv00311", "p010-tsv00312", "p010-tsv00314", "p010-tsv00315", "p010-tsv00316", "p010-tsv00317", "p010-tsv00318", "p010-tsv00319", "p010-tsv00320", "p010-tsv00322", "p010-tsv00323", "p010-tsv00324", "p010-tsv00325", "p010-tsv00326", "p010-tsv00327", "p010-tsv00328", "p010-tsv00329", "p010-tsv00331", "p010-tsv00332", "p010-tsv00333", "p010-tsv00334", "p010-tsv00335", "p010-tsv00336", "p010-tsv00337", "p010-tsv00339", "p010-tsv00340", "p010-tsv00341", "p010-tsv00342", "p010-tsv00343", "p010-tsv00344", "p010-tsv00345", "p010-tsv00347", "p010-tsv00348", "p010-tsv00349", "p010-tsv00350", "p010-tsv00351", "p010-tsv00352", "p010-tsv00353", "p010-tsv00354", "p010-tsv00355", "p010-tsv00357", "p010-tsv00358", "p010-tsv00359", "p010-tsv00360", "p010-tsv00361", "p010-tsv00362", "p010-tsv00363", "p010-tsv00364", "p010-tsv00366", "p010-tsv00367", "p010-tsv00368", "p010-tsv00369", "p010-tsv00370", "p010-tsv00371", "p010-tsv00372", "p010-tsv00373", "p010-tsv00374", "p010-tsv00376", "p010-tsv00377", "p010-tsv00378", "p010-tsv00379", "p010-tsv00380", "p010-tsv00381", "p010-tsv00382", "p010-tsv00384", "p010-tsv00385", "p010-tsv00386", "p010-tsv00387", "p010-tsv00388", "p010-tsv00389", "p010-tsv00390", "p010-tsv00391", "p010-tsv00393", "p010-tsv00394", "p010-tsv00395", "p010-tsv00396", "p010-tsv00397" ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstälte dar-\nstellt, die ein Unternehmen eines Vertragstaates in dem\nanderen Vertragstaat hat, oder das zu einer festen Ein-\nrichtung gehört, über die eine in einem Vertragstaat an-\nsässige Person für die Ausübung einer selbständigen\nArbeit in dem anderen Vertragstaat verfügt, einschließ-\nlich derartiger Gewinne, die bei der Veräußerung einer\nsolchen Betriebstätte (allein oder zusammen mit dem\nübrigen Unternehmen) oder einer solchen festen Einrich-\ntung erzielt werden, können in dem anderen Staat be-\nsteuert werden. Jedoch können Gewinne aus der Ver-\näußerung des in Artikel 22 Absatz 3 genannten beweg-\nlichen Vermögens nur in dem Vertragstaat besteuert\nwerden, in dem dieses bewegliche Vermögen nach dem\nangeführten Artikel besteuert werden kann." }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 79.73151656556229, 560.8708845774416, 300.9311059262716, 586.3398487339691 ], "source_line_ids": [ "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00401", "p010-tsv00402", "p010-tsv00403", "p010-tsv00404", "p010-tsv00405", "p010-tsv00406", "p010-tsv00407", "p010-tsv00408", "p010-tsv00410", "p010-tsv00411", "p010-tsv00412", "p010-tsv00413", "p010-tsv00414", "p010-tsv00415", "p010-tsv00416", "p010-tsv00418", "p010-tsv00419", "p010-tsv00420", "p010-tsv00421", "p010-tsv00422", "p010-tsv00423" ], "text": "(3) Gewinne aus der Veräußerung von Anteilen an\neiner in einem Vertragstaat ansässigen Gesellschaft kön-\nnen in diesem Staat besteuert werden." }, { "id": "para-4", "source_line_ids": [ "pdf-010-line-100", "pdf-010-line-103", "pdf-010-line-104", "pdf-010-line-107" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 80.00836210919272, 593.5375994738573, 301.207951469902, 629.803189740217 ], "source_line_ids": [ "pdf-010-line-100", "pdf-010-line-103", "pdf-010-line-104", "pdf-010-line-107" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00427", "p010-tsv00428", "p010-tsv00429", "p010-tsv00430", "p010-tsv00431", "p010-tsv00432", "p010-tsv00433", "p010-tsv00434", "p010-tsv00435", "p010-tsv00437", "p010-tsv00438", "p010-tsv00439", "p010-tsv00440", "p010-tsv00441", "p010-tsv00442", "p010-tsv00443", "p010-tsv00444", "p010-tsv00445", "p010-tsv00446", "p010-tsv00448", "p010-tsv00449", "p010-tsv00450", "p010-tsv00451", "p010-tsv00452", "p010-tsv00453", "p010-tsv00454", "p010-tsv00455", "p010-tsv00456", "p010-tsv00458", "p010-tsv00459", "p010-tsv00460" ], "text": "(4) Gewinne aus der Veräußerung des in den Absät-\nzen 1, 2 und 3 nicht genannten Vermögens können nur\nin dem Vertragstaat besteuert werden, in dem der Ver-\näußerer ansässig ist." } ], "source_heading_line_ids": [ "pdf-010-line-053", "pdf-010-line-055" ], "source_heading_word_ids": [ "p010-tsv00220", "p010-tsv00221", "p010-tsv00223", "p010-tsv00224", "p010-tsv00225", "p010-tsv00226", "p010-tsv00227", "p010-tsv00228" ], "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 78.6241343910406, 346.3225452153897, 301.207951469902, 629.803189740217 ], "source_line_ids": [ "pdf-010-line-053", "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061", "pdf-010-line-063", "pdf-010-line-065", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-075", "pdf-010-line-077", "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093", "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100", "pdf-010-line-103", "pdf-010-line-104", "pdf-010-line-107" ], "source_page": 10 } ], "title": "Artikel 13\nGewinne aus der Veräußerung von Vermögen" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121", "pdf-010-line-123", "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-129" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 80.56205319645356, 681.2947911871095, 301.7616425571628, 774.0350411048997 ], "source_line_ids": [ "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121", "pdf-010-line-123", "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-129" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00472", "p010-tsv00473", "p010-tsv00474", "p010-tsv00475", "p010-tsv00476", "p010-tsv00477", "p010-tsv00478", "p010-tsv00479", "p010-tsv00481", "p010-tsv00482", "p010-tsv00483", "p010-tsv00484", "p010-tsv00485", "p010-tsv00486", "p010-tsv00487", "p010-tsv00488", "p010-tsv00489", "p010-tsv00491", "p010-tsv00492", "p010-tsv00493", "p010-tsv00494", "p010-tsv00495", "p010-tsv00496", "p010-tsv00497", "p010-tsv00498", "p010-tsv00500", "p010-tsv00501", "p010-tsv00502", "p010-tsv00503", "p010-tsv00504", "p010-tsv00505", "p010-tsv00506", "p010-tsv00507", "p010-tsv00508", "p010-tsv00510", "p010-tsv00511", "p010-tsv00512", "p010-tsv00513", "p010-tsv00514", "p010-tsv00515", "p010-tsv00516", "p010-tsv00517", "p010-tsv00518", "p010-tsv00520", "p010-tsv00521", "p010-tsv00522", "p010-tsv00523", "p010-tsv00524", "p010-tsv00525", "p010-tsv00526", "p010-tsv00528", "p010-tsv00529", "p010-tsv00530", "p010-tsv00531", "p010-tsv00532", "p010-tsv00533", "p010-tsv00534", "p010-tsv00535", "p010-tsv00536", "p010-tsv00538", "p010-tsv00539", "p010-tsv00540", "p010-tsv00541", "p010-tsv00542", "p010-tsv00543", "p010-tsv00544", "p010-tsv00545", "p010-tsv00547", "p010-tsv00548", "p010-tsv00549", "p010-tsv00550", "p010-tsv00551", "p010-tsv00552", "p010-tsv00553", "p010-tsv00554", "p010-tsv00555", "p010-tsv00557", "p010-tsv00558", "p010-tsv00559", "p010-tsv00560" ], "text": "(1) Einkünfte, die eine in einem Vertragstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selb-\nständiger Tätigkeit ähnlicher Art bezieht, können nur in\ndiesem Staat besteuert werden, es sei denn, daß die\nPerson für die Ausübung ihrer Tätigkeit in dem anderen\nVertragstaat regelmäßig über eine feste Einrichtung ver-\nfügt. Verfügt sie über eine solche feste Einrichtung, so\nkönnen die Einkünfte in dem anderen Staat besteuert\nwerden, jedoch nur insoweit, als sie dieser festen Ein-\nrichtung zugerechnet werden können," }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-006", "pdf-011-line-007", "pdf-011-line-010", "pdf-011-line-011", "pdf-011-line-013" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.22816612225851, 85.542499177902, 286.5351376574895, 139.2487931601447 ], "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-006", "pdf-011-line-007", "pdf-011-line-010", "pdf-011-line-011", "pdf-011-line-013" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00020", "p011-tsv00021", "p011-tsv00022", "p011-tsv00023", "p011-tsv00024", "p011-tsv00025", "p011-tsv00026", "p011-tsv00028", "p011-tsv00029", "p011-tsv00030", "p011-tsv00031", "p011-tsv00032", "p011-tsv00034", "p011-tsv00035", "p011-tsv00036", "p011-tsv00037", "p011-tsv00038", "p011-tsv00040", "p011-tsv00041", "p011-tsv00042", "p011-tsv00043", "p011-tsv00044", "p011-tsv00045", "p011-tsv00046", "p011-tsv00048", "p011-tsv00049", "p011-tsv00050", "p011-tsv00051", "p011-tsv00052", "p011-tsv00053", "p011-tsv00055" ], "text": "(2) Der Ausdruck „freier Beruf“ umfaßt insbesondere\ndie selbständig ausgeübte wissenschaftliche, literarische,\nkünstlerische, erzieherische oder unterrichtende Tätigkeit\nsowie die selbständige Tätigkeit der Ärzte, Rechts-\nanwälte, Ingenieure, Architekten, Zahnärzte und Bücher-\nrevisoren." }, { "id": "para-3", "source_line_ids": [ "pdf-011-line-015", "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.22816612225851, 147.00021703387046, 286.8119832011199, 182.9889707333114 ], "source_line_ids": [ "pdf-011-line-015", "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00059", "p011-tsv00060", "p011-tsv00061", "p011-tsv00062", "p011-tsv00063", "p011-tsv00064", "p011-tsv00065", "p011-tsv00066", "p011-tsv00067", "p011-tsv00069", "p011-tsv00070", "p011-tsv00071", "p011-tsv00072", "p011-tsv00073", "p011-tsv00074", "p011-tsv00075", "p011-tsv00077", "p011-tsv00078", "p011-tsv00079", "p011-tsv00080", "p011-tsv00081", "p011-tsv00082", "p011-tsv00083", "p011-tsv00084", "p011-tsv00086", "p011-tsv00087", "p011-tsv00088", "p011-tsv00089", "p011-tsv00090", "p011-tsv00091" ], "text": "(3) Bei der Entscheidung darüber, ob eine in einem\nVertragstaat ansässige Person in dem anderen Vertrag-\nstaat regelmäßig über eine feste Einrichtung verfügt, ist\nArtikel 5 Absatz 7 entsprechend anzuwenden." } ], "source_heading_line_ids": [ "pdf-010-line-108", "pdf-010-line-111" ], "source_heading_word_ids": [ "p010-tsv00464", "p010-tsv00465", "p010-tsv00467", "p010-tsv00468" ], "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 80.56205319645356, 654.1648076290694, 301.7616425571628, 774.0350411048997 ], "source_line_ids": [ "pdf-010-line-108", "pdf-010-line-111", "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121", "pdf-010-line-123", "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-129" ], "source_page": 10 }, { "bbox": [ 64.22816612225851, 85.542499177902, 286.8119832011199, 182.9889707333114 ], "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-006", "pdf-011-line-007", "pdf-011-line-010", "pdf-011-line-011", "pdf-011-line-013", "pdf-011-line-015", "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11 } ], "title": "Artikel 14\nSelbständige Arbeit" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.22816612225851, 222.02292666885893, 286.8119832011199, 292.89308780006576 ], "source_line_ids": [ "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00103", "p011-tsv00104", "p011-tsv00105", "p011-tsv00106", "p011-tsv00107", "p011-tsv00108", "p011-tsv00109", "p011-tsv00110", "p011-tsv00111", "p011-tsv00113", "p011-tsv00114", "p011-tsv00115", "p011-tsv00116", "p011-tsv00117", "p011-tsv00118", "p011-tsv00119", "p011-tsv00120", "p011-tsv00122", "p011-tsv00123", "p011-tsv00124", "p011-tsv00125", "p011-tsv00126", "p011-tsv00127", "p011-tsv00129", "p011-tsv00130", "p011-tsv00131", "p011-tsv00132", "p011-tsv00133", "p011-tsv00134", "p011-tsv00135", "p011-tsv00136", "p011-tsv00137", "p011-tsv00139", "p011-tsv00140", "p011-tsv00141", "p011-tsv00142", "p011-tsv00143", "p011-tsv00144", "p011-tsv00145", "p011-tsv00146", "p011-tsv00147", "p011-tsv00149", "p011-tsv00150", "p011-tsv00151", "p011-tsv00152", "p011-tsv00153", "p011-tsv00154", "p011-tsv00155", "p011-tsv00156", "p011-tsv00157", "p011-tsv00159", "p011-tsv00160", "p011-tsv00161", "p011-tsv00162", "p011-tsv00163", "p011-tsv00164", "p011-tsv00165", "p011-tsv00166", "p011-tsv00168", "p011-tsv00169" ], "text": "(1) Vorbehaltlich der Artikel 16, 18 und 19 können\nGehälter, Löhne und ähnliche Vergütungen, die eine in\neinem Vertragstaat ansässige Person aus unselbständiger\nArbeit bezieht, nur in diesem Staat besteuert werden, es\nsei denn, daß die Arbeit in dem anderen Vertragstaat\nausgeübt wird. Wird die Arbeit dort ausgeübt, so können\ndie dafür bezogenen Vergütungen in dem anderen Staat\nbesteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-059", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067", "pdf-011-line-069" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.50501166588893, 301.47502137454785, 287.08882874475034, 444.32268990463666 ], "source_line_ids": [ "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-059", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067", "pdf-011-line-069" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00173", "p011-tsv00174", "p011-tsv00175", "p011-tsv00176", "p011-tsv00177", "p011-tsv00178", "p011-tsv00179", "p011-tsv00181", "p011-tsv00182", "p011-tsv00183", "p011-tsv00184", "p011-tsv00185", "p011-tsv00186", "p011-tsv00187", "p011-tsv00188", "p011-tsv00189", "p011-tsv00191", "p011-tsv00192", "p011-tsv00193", "p011-tsv00194", "p011-tsv00195", "p011-tsv00196", "p011-tsv00198", "p011-tsv00199", "p011-tsv00200", "p011-tsv00201", "p011-tsv00202", "p011-tsv00203", "p011-tsv00204", "p011-tsv00205", "p011-tsv00207", "p011-tsv00208", "p011-tsv00212", "p011-tsv00213", "p011-tsv00214", "p011-tsv00215", "p011-tsv00216", "p011-tsv00217", "p011-tsv00218", "p011-tsv00219", "p011-tsv00220", "p011-tsv00222", "p011-tsv00223", "p011-tsv00224", "p011-tsv00225", "p011-tsv00226", "p011-tsv00227", "p011-tsv00228", "p011-tsv00229", "p011-tsv00231", "p011-tsv00232", "p011-tsv00233", "p011-tsv00234", "p011-tsv00242", "p011-tsv00243", "p011-tsv00244", "p011-tsv00245", "p011-tsv00246", "p011-tsv00247", "p011-tsv00248", "p011-tsv00238", "p011-tsv00250", "p011-tsv00251", "p011-tsv00252", "p011-tsv00253", "p011-tsv00254", "p011-tsv00255", "p011-tsv00256", "p011-tsv00257", "p011-tsv00259", "p011-tsv00260", "p011-tsv00261", "p011-tsv00262", "p011-tsv00263", "p011-tsv00267", "p011-tsv00268", "p011-tsv00269", "p011-tsv00270", "p011-tsv00271", "p011-tsv00272", "p011-tsv00273", "p011-tsv00274", "p011-tsv00276", "p011-tsv00277", "p011-tsv00278", "p011-tsv00279", "p011-tsv00280", "p011-tsv00281", "p011-tsv00282", "p011-tsv00284", "p011-tsv00285", "p011-tsv00286", "p011-tsv00287", "p011-tsv00288", "p011-tsv00289" ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige Person für eine\nin dem anderen Vertragstaat ausgeübte unselbständige\nArbeit bezieht, nur in dem erstgenannten Staat besteuert\nwerden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während eines Zeitraums\nvon zwölf Monaten aufhält,\ndie Vergütungen von einem Arbeitgeber oder für\nb\neinen Arbeitgeber gezahlt werden, der nicht in dem\nanderen Staat ansässig ist, und\nc) die Vergütungen nicht von einer Betriebstätte oder\neiner festen Einrichtung getragen werden, die der\nArbeitgeber in dem anderen Staat hat." } ], "source_heading_line_ids": [ "pdf-011-line-023", "pdf-011-line-025" ], "source_heading_word_ids": [ "p011-tsv00095", "p011-tsv00096", "p011-tsv00098", "p011-tsv00099" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.22816612225851, 194.33926997698126, 287.08882874475034, 444.32268990463666 ], "source_line_ids": [ "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-059", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067", "pdf-011-line-069" ], "source_page": 11 } ], "title": "Artikel 15\nUnselbständige Arbeit" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-075", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.05870275314979, 482.8029727063466, 287.3656742883808, 535.4019204209142 ], "source_line_ids": [ "pdf-011-line-075", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00302", "p011-tsv00303", "p011-tsv00304", "p011-tsv00305", "p011-tsv00307", "p011-tsv00308", "p011-tsv00309", "p011-tsv00310", "p011-tsv00311", "p011-tsv00312", "p011-tsv00313", "p011-tsv00314", "p011-tsv00316", "p011-tsv00317", "p011-tsv00318", "p011-tsv00319", "p011-tsv00320", "p011-tsv00321", "p011-tsv00322", "p011-tsv00323", "p011-tsv00324", "p011-tsv00326", "p011-tsv00327", "p011-tsv00328", "p011-tsv00329", "p011-tsv00330", "p011-tsv00331", "p011-tsv00333", "p011-tsv00334", "p011-tsv00335", "p011-tsv00336", "p011-tsv00337", "p011-tsv00338", "p011-tsv00339", "p011-tsv00340", "p011-tsv00341", "p011-tsv00343", "p011-tsv00344", "p011-tsv00345", "p011-tsv00346", "p011-tsv00347" ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und\nähnliche Zahlungen, die eine in einem Vertragstaat an-\nsässige Person in ihrer Eigenschaft als Mitglied des Auf-\nsichts- oder Verwaltungsrates einer Gesellschaft bezieht,\ndie in dem anderen Vertragstaat ansässig ist, können in\ndem anderen Staat besteuert werden." } ], "source_heading_line_ids": [ "pdf-011-line-071", "pdf-011-line-073" ], "source_heading_word_ids": [ "p011-tsv00293", "p011-tsv00294", "p011-tsv00296", "p011-tsv00297", "p011-tsv00298" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.05870275314979, 455.3961525813877, 287.3656742883808, 535.4019204209142 ], "source_line_ids": [ "pdf-011-line-071", "pdf-011-line-073", "pdf-011-line-075", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084" ], "source_page": 11 } ], "title": "Artikel 16\nAufsichtsrats- und Verwaltungsratsvergütungen" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.05870275314979, 575.5432226241368, 287.64251983201115, 629.2495166063795 ], "source_line_ids": [ "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00360", "p011-tsv00361", "p011-tsv00362", "p011-tsv00363", "p011-tsv00364", "p011-tsv00365", "p011-tsv00366", "p011-tsv00367", "p011-tsv00368", "p011-tsv00370", "p011-tsv00371", "p011-tsv00372", "p011-tsv00373", "p011-tsv00374", "p011-tsv00375", "p011-tsv00376", "p011-tsv00378", "p011-tsv00379", "p011-tsv00380", "p011-tsv00381", "p011-tsv00382", "p011-tsv00383", "p011-tsv00384", "p011-tsv00386", "p011-tsv00387", "p011-tsv00388", "p011-tsv00389", "p011-tsv00390", "p011-tsv00391", "p011-tsv00392", "p011-tsv00394", "p011-tsv00395", "p011-tsv00396", "p011-tsv00397", "p011-tsv00398", "p011-tsv00399", "p011-tsv00400", "p011-tsv00401", "p011-tsv00403", "p011-tsv00404", "p011-tsv00405", "p011-tsv00406", "p011-tsv00407" ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte,\ndie berufsmäßige Künstler, wie Bühnen-, Film-, Rundfunk-\noder Fernsehkünstler und Musiker, sowie Sportler aus\nihrer in dieser Eigenschaft persönlich ausgeübten Tätig-\nkeit beziehen, in dem Vertragstaat besteuert werden, in\ndem sie diese Tätigkeit ausüben." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-106", "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-113", "pdf-011-line-115" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.3355482967802, 636.1704307793489, 287.64251983201115, 707.3174284774744 ], "source_line_ids": [ "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-106", "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-113", "pdf-011-line-115" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00411", "p011-tsv00412", "p011-tsv00413", "p011-tsv00414", "p011-tsv00415", "p011-tsv00416", "p011-tsv00417", "p011-tsv00419", "p011-tsv00420", "p011-tsv00421", "p011-tsv00422", "p011-tsv00423", "p011-tsv00424", "p011-tsv00425", "p011-tsv00426", "p011-tsv00428", "p011-tsv00429", "p011-tsv00430", "p011-tsv00431", "p011-tsv00432", "p011-tsv00433", "p011-tsv00434", "p011-tsv00436", "p011-tsv00437", "p011-tsv00438", "p011-tsv00439", "p011-tsv00440", "p011-tsv00441", "p011-tsv00442", "p011-tsv00443", "p011-tsv00444", "p011-tsv00446", "p011-tsv00447", "p011-tsv00448", "p011-tsv00449", "p011-tsv00450", "p011-tsv00451", "p011-tsv00453", "p011-tsv00454", "p011-tsv00455", "p011-tsv00456", "p011-tsv00457", "p011-tsv00458", "p011-tsv00459", "p011-tsv00460", "p011-tsv00461", "p011-tsv00463", "p011-tsv00464", "p011-tsv00465", "p011-tsv00466", "p011-tsv00467", "p011-tsv00468", "p011-tsv00470", "p011-tsv00471", "p011-tsv00472", "p011-tsv00473", "p011-tsv00474" ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaates in\ndem anderen Vertragstaat die Darbietungen eines in Ab-\nsatz 1 erwähnten berufsmäßigen Künstlers oder Sportlers,\nso können die Gewinne aus dem Erbringen dieser Darbie-\ntungen ungeachtet anderer Bestimmungen dieses Abkom-\nmens in dem anderen Staat besteuert werden, wenn der\nauftretende berufsmäßige Künstler oder Sportler dieses\nUnternehmen unmittelbar oder mittelbar beherrscht." } ], "source_heading_line_ids": [ "pdf-011-line-086", "pdf-011-line-088" ], "source_heading_word_ids": [ "p011-tsv00351", "p011-tsv00352", "p011-tsv00354", "p011-tsv00355", "p011-tsv00356" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.05870275314979, 548.136402499178, 287.64251983201115, 707.3174284774744 ], "source_line_ids": [ "pdf-011-line-086", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099", "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-106", "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-113", "pdf-011-line-115" ], "source_page": 11 } ], "title": "Artikel 17\nKünstler und Sportler" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-123", "pdf-011-line-125", "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-018", "pdf-012-line-019" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 65.05870275314979, 757.1480105228544, 287.64251983201115, 774.0350411048997 ], "source_line_ids": [ "pdf-011-line-123", "pdf-011-line-125" ], "source_page": 11 }, { "bbox": [ 73.64091460569294, 83.88147977638936, 297.8858049463369, 174.40703715882935 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-018", "pdf-012-line-019" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv00486", "p011-tsv00487", "p011-tsv00488", "p011-tsv00489", "p011-tsv00490", "p011-tsv00491", "p011-tsv00492", "p011-tsv00494", "p011-tsv00495", "p011-tsv00496", "p011-tsv00497", "p011-tsv00498", "p011-tsv00499", "p011-tsv00500", "p011-tsv00501", "p012-tsv00010", "p012-tsv00011", "p012-tsv00012", "p012-tsv00013", "p012-tsv00014", "p012-tsv00015", "p012-tsv00017", "p012-tsv00018", "p012-tsv00019", "p012-tsv00020", "p012-tsv00021", "p012-tsv00022", "p012-tsv00023", "p012-tsv00024", "p012-tsv00026", "p012-tsv00027", "p012-tsv00028", "p012-tsv00029", "p012-tsv00030", "p012-tsv00032", "p012-tsv00033", "p012-tsv00034", "p012-tsv00035", "p012-tsv00036", "p012-tsv00037", "p012-tsv00038", "p012-tsv00039", "p012-tsv00041", "p012-tsv00042", "p012-tsv00043", "p012-tsv00044", "p012-tsv00045", "p012-tsv00046", "p012-tsv00047", "p012-tsv00048", "p012-tsv00050", "p012-tsv00051", "p012-tsv00052", "p012-tsv00053", "p012-tsv00054", "p012-tsv00055", "p012-tsv00056", "p012-tsv00057", "p012-tsv00059", "p012-tsv00060", "p012-tsv00061", "p012-tsv00062", "p012-tsv00063", "p012-tsv00064", "p012-tsv00066", "p012-tsv00067", "p012-tsv00068", "p012-tsv00069", "p012-tsv00070", "p012-tsv00071", "p012-tsv00072", "p012-tsv00074", "p012-tsv00075", "p012-tsv00076", "p012-tsv00077", "p012-tsv00078", "p012-tsv00079", "p012-tsv00080", "p012-tsv00082", "p012-tsv00083", "p012-tsv00084", "p012-tsv00085", "p012-tsv00086", "p012-tsv00087", "p012-tsv00088" ], "text": "(1) Vorbehaltlich des Artikels 19 können Vergütungen,\ndie von einem Vertragstaat, einem seiner Länder oder\neiner ihrer Gebietskörperschaften unmittelbar oder aus\neinem von dem Vertragstaat, einem seiner Länder oder\neiner ihrer Gebietskörperschaften errichteten Sonderver-\nmögen an eine natürliche Person für eine unselbständige\nArbeit gezahlt werden, nur in diesem Staat besteuert\nwerden. Wird aber die unselbständige Arbeit in dem\nanderen Vertragstaat von einem Staatsangehörigen die-\nses Staates ausgeübt, der nicht Staatsangehöriger des\nerstgenannten Staates ist, so können die Vergütungen\nnur in diesem anderen Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 74.47145123658423, 180.7742781979612, 298.1626504899673, 235.86475501479777 ], "source_line_ids": [ "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00092", "p012-tsv00093", "p012-tsv00094", "p012-tsv00095", "p012-tsv00096", "p012-tsv00097", "p012-tsv00098", "p012-tsv00099", "p012-tsv00101", "p012-tsv00102", "p012-tsv00103", "p012-tsv00104", "p012-tsv00105", "p012-tsv00106", "p012-tsv00108", "p012-tsv00109", "p012-tsv00110", "p012-tsv00111", "p012-tsv00112", "p012-tsv00113", "p012-tsv00115", "p012-tsv00116", "p012-tsv00117", "p012-tsv00118", "p012-tsv00119", "p012-tsv00120", "p012-tsv00122", "p012-tsv00123", "p012-tsv00124", "p012-tsv00125", "p012-tsv00126", "p012-tsv00127", "p012-tsv00128", "p012-tsv00129", "p012-tsv00130", "p012-tsv00131", "p012-tsv00133" ], "text": "(2) Auf Vergütungen für unselbständige Arbeit, die im\nZusammenhang mit einer auf Gewinnerzielung gerichte-\nten gewerblichen Tätigkeit eines Vertragstaates, eines\nseiner Länder oder einer ihrer Gebietskörperschaften\ngeleistet wird, finden die Artikel 15, 16 und 17 Anwen-\ndung." } ], "source_heading_line_ids": [ "pdf-011-line-119", "pdf-011-line-120" ], "source_heading_word_ids": [ "p011-tsv00478", "p011-tsv00479", "p011-tsv00481", "p011-tsv00482" ], "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 65.05870275314979, 729.7411903978954, 287.64251983201115, 774.0350411048997 ], "source_line_ids": [ "pdf-011-line-119", "pdf-011-line-120", "pdf-011-line-123", "pdf-011-line-125" ], "source_page": 11 }, { "bbox": [ 73.64091460569294, 83.88147977638936, 298.1626504899673, 235.86475501479777 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-018", "pdf-012-line-019", "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030" ], "source_page": 12 } ], "title": "Artikel 18\nOffentliche Kassen" }, { "id": "article-19", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-035", "pdf-012-line-037", "pdf-012-line-039", "pdf-012-line-041" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 75.3019878674755, 279.8817691548833, 298.7163415772282, 315.04001315356794 ], "source_line_ids": [ "pdf-012-line-035", "pdf-012-line-037", "pdf-012-line-039", "pdf-012-line-041" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00146", "p012-tsv00147", "p012-tsv00148", "p012-tsv00149", "p012-tsv00150", "p012-tsv00151", "p012-tsv00152", "p012-tsv00154", "p012-tsv00155", "p012-tsv00156", "p012-tsv00157", "p012-tsv00158", "p012-tsv00159", "p012-tsv00160", "p012-tsv00162", "p012-tsv00163", "p012-tsv00164", "p012-tsv00165", "p012-tsv00166", "p012-tsv00167", "p012-tsv00168", "p012-tsv00170", "p012-tsv00171", "p012-tsv00172", "p012-tsv00173" ], "text": "(1) Ruhegehälter und ähnliche Vergütungen, die einer\nin einem Vertragstaat ansässigen Person für frühere\nunselbständige Arbeit gezahlt werden, können nur in\ndiesem Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-045", "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-054" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 75.57883341110593, 322.5146004603749, 298.7163415772282, 386.1870108516935 ], "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-045", "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-054" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00177", "p012-tsv00178", "p012-tsv00179", "p012-tsv00180", "p012-tsv00181", "p012-tsv00182", "p012-tsv00184", "p012-tsv00185", "p012-tsv00186", "p012-tsv00187", "p012-tsv00188", "p012-tsv00189", "p012-tsv00190", "p012-tsv00192", "p012-tsv00193", "p012-tsv00194", "p012-tsv00195", "p012-tsv00196", "p012-tsv00197", "p012-tsv00198", "p012-tsv00200", "p012-tsv00201", "p012-tsv00202", "p012-tsv00203", "p012-tsv00204", "p012-tsv00205", "p012-tsv00206", "p012-tsv00208", "p012-tsv00209", "p012-tsv00210", "p012-tsv00211", "p012-tsv00212", "p012-tsv00213", "p012-tsv00214", "p012-tsv00215", "p012-tsv00217", "p012-tsv00218", "p012-tsv00219", "p012-tsv00220", "p012-tsv00221", "p012-tsv00222", "p012-tsv00223", "p012-tsv00224", "p012-tsv00226", "p012-tsv00227" ], "text": "(2) Ruhegehälter, Renten und andere wiederkehrende\noder einmalige Vergütungen, die ein Vertragstaat, eines\nseiner Länder oder eine ihrer Gebietskörperschaften einer\nnatürlichen Person als Entschädigung für einen Schaden\nzahlt, der als Folge von Kriegshandlungen oder politischer\nVerfolgung entstanden ist, können nur in diesem Staat\nbesteuert werden." } ], "source_heading_line_ids": [ "pdf-012-line-031", "pdf-012-line-033" ], "source_heading_word_ids": [ "p012-tsv00137", "p012-tsv00138", "p012-tsv00140", "p012-tsv00141", "p012-tsv00142" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 75.3019878674755, 252.47494902992437, 298.7163415772282, 386.1870108516935 ], "source_line_ids": [ "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-035", "pdf-012-line-037", "pdf-012-line-039", "pdf-012-line-041", "pdf-012-line-043", "pdf-012-line-045", "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-054" ], "source_page": 12 } ], "title": "Artikel 19\nRuhegehälter und Renten" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-059", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-065", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-078" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 75.57883341110593, 427.4356593225913, 299.270032664489, 520.4527458073003 ], "source_line_ids": [ "pdf-012-line-059", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-065", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-078" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00240", "p012-tsv00241", "p012-tsv00242", "p012-tsv00243", "p012-tsv00244", "p012-tsv00245", "p012-tsv00246", "p012-tsv00248", "p012-tsv00249", "p012-tsv00250", "p012-tsv00251", "p012-tsv00252", "p012-tsv00253", "p012-tsv00254", "p012-tsv00256", "p012-tsv00257", "p012-tsv00258", "p012-tsv00259", "p012-tsv00260", "p012-tsv00261", "p012-tsv00262", "p012-tsv00263", "p012-tsv00264", "p012-tsv00266", "p012-tsv00267", "p012-tsv00268", "p012-tsv00269", "p012-tsv00270", "p012-tsv00271", "p012-tsv00272", "p012-tsv00274", "p012-tsv00275", "p012-tsv00276", "p012-tsv00277", "p012-tsv00278", "p012-tsv00279", "p012-tsv00281", "p012-tsv00282", "p012-tsv00283", "p012-tsv00284", "p012-tsv00285", "p012-tsv00286", "p012-tsv00287", "p012-tsv00289", "p012-tsv00290", "p012-tsv00291", "p012-tsv00292", "p012-tsv00293", "p012-tsv00294", "p012-tsv00295", "p012-tsv00296", "p012-tsv00298", "p012-tsv00299", "p012-tsv00300", "p012-tsv00301", "p012-tsv00302", "p012-tsv00303", "p012-tsv00304", "p012-tsv00306", "p012-tsv00307", "p012-tsv00308", "p012-tsv00309", "p012-tsv00310", "p012-tsv00311", "p012-tsv00312", "p012-tsv00314", "p012-tsv00315" ], "text": "(1) Vorbehaltlich des Artikels 18 werden Vergütungen,\ndie ein in einem Vertragstaat ansässiger Hochschullehrer\noder Lehrer, der sich in dem anderen Vertragstaat höc-\nstens zwei Jahre lang zwecks fortgeschrittener Studien\noder Forschungsarbeiten oder zwecks Ausübung einer\nLehrtätigkeit an einer Universität, Hochschule, Schule oder\nanderen Lehranstalt aufhält, für diese Arbeit bezieht, in\ndem anderen Staat nicht besteuert, vorausgesetzt, daß\ner diese Vergütungen von außerhalb dieses anderen\nStaates bezieht." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-079", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-085", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-096", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-107", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 76.4093700419972, 525.9894771456758, 299.54687820811944, 712.0236501150937 ], "source_line_ids": [ "pdf-012-line-079", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-085", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-096", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-107", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00319", "p012-tsv00320", "p012-tsv00321", "p012-tsv00322", "p012-tsv00323", "p012-tsv00324", "p012-tsv00325", "p012-tsv00326", "p012-tsv00328", "p012-tsv00329", "p012-tsv00330", "p012-tsv00331", "p012-tsv00332", "p012-tsv00333", "p012-tsv00334", "p012-tsv00335", "p012-tsv00336", "p012-tsv00338", "p012-tsv00339", "p012-tsv00340", "p012-tsv00341", "p012-tsv00342", "p012-tsv00343", "p012-tsv00344", "p012-tsv00345", "p012-tsv00346", "p012-tsv00347", "p012-tsv00349", "p012-tsv00350", "p012-tsv00351", "p012-tsv00352", "p012-tsv00353", "p012-tsv00354", "p012-tsv00355", "p012-tsv00357", "p012-tsv00358", "p012-tsv00359", "p012-tsv00360", "p012-tsv00361", "p012-tsv00362", "p012-tsv00364", "p012-tsv00365", "p012-tsv00366", "p012-tsv00367", "p012-tsv00368", "p012-tsv00369", "p012-tsv00370", "p012-tsv00371", "p012-tsv00373", "p012-tsv00374", "p012-tsv00375", "p012-tsv00376", "p012-tsv00377", "p012-tsv00378", "p012-tsv00379", "p012-tsv00381", "p012-tsv00382", "p012-tsv00383", "p012-tsv00384", "p012-tsv00385", "p012-tsv00386", "p012-tsv00387", "p012-tsv00388", "p012-tsv00389", "p012-tsv00390", "p012-tsv00392", "p012-tsv00393", "p012-tsv00394", "p012-tsv00395", "p012-tsv00396", "p012-tsv00397", "p012-tsv00398", "p012-tsv00399", "p012-tsv00401", "p012-tsv00402", "p012-tsv00403", "p012-tsv00404", "p012-tsv00405", "p012-tsv00406", "p012-tsv00407", "p012-tsv00408", "p012-tsv00412", "p012-tsv00413", "p012-tsv00414", "p012-tsv00415", "p012-tsv00416", "p012-tsv00417", "p012-tsv00418", "p012-tsv00419", "p012-tsv00421", "p012-tsv00422", "p012-tsv00423", "p012-tsv00424", "p012-tsv00425", "p012-tsv00426", "p012-tsv00428", "p012-tsv00429", "p012-tsv00430", "p012-tsv00434", "p012-tsv00435", "p012-tsv00436", "p012-tsv00437", "p012-tsv00438", "p012-tsv00439", "p012-tsv00440", "p012-tsv00441", "p012-tsv00442", "p012-tsv00444", "p012-tsv00445", "p012-tsv00446", "p012-tsv00447", "p012-tsv00448", "p012-tsv00449", "p012-tsv00450", "p012-tsv00451", "p012-tsv00452", "p012-tsv00453", "p012-tsv00455", "p012-tsv00456", "p012-tsv00457", "p012-tsv00458", "p012-tsv00459", "p012-tsv00460", "p012-tsv00462", "p012-tsv00463", "p012-tsv00464", "p012-tsv00465", "p012-tsv00466", "p012-tsv00467", "p012-tsv00468", "p012-tsv00469", "p012-tsv00470", "p012-tsv00472", "p012-tsv00473", "p012-tsv00474", "p012-tsv00475", "p012-tsv00476", "p012-tsv00477", "p012-tsv00478", "p012-tsv00479", "p012-tsv00480", "p012-tsv00482", "p012-tsv00483", "p012-tsv00484", "p012-tsv00485", "p012-tsv00486" ], "text": "(2} Ist eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begibt, und hält sie sich in dem anderen Staat\nlediglich als Student einer Universität, Hochschule, Schule\noder anderen ähnlichen Lehranstalt dieses anderen\nStaates oder als Lehrling (in der Bundesrepublik Deutsch-\nland einschließlich der Volontäre oder Praktikanten) vor-\nübergehend auf, so ist sie vom Tage ihrer ersten Ankunft\nin dem anderen Staat im Zusammenhang mit diesem\nAufenthalt von der Steuer dieses anderen Staates befreit:\na) hinsichtlich aller für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung bestimmten Überweisungen aus\ndem Ausland, und,\nb) während der Dauer von höchstens drei Jahren, hin-\nsichtlich aller Vergütungen bis zu 6 000 DM oder deren\nGegenwert in amerikanischen Dollar je Kalenderjahr\nfür Arbeit, die sie in dem anderen Vertragstaat aus-\nübt, um die Mittel für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung zu ergänzen." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-117", "pdf-012-line-118", "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-125", "pdf-012-line-126", "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009", "pdf-013-line-011", "pdf-013-line-013", "pdf-013-line-014", "pdf-013-line-016", "pdf-013-line-017", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-028" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 76.4093700419972, 717.837218020388, 299.54687820811944, 772.0971851364683 ], "source_line_ids": [ "pdf-012-line-117", "pdf-012-line-118", "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-125", "pdf-012-line-126" ], "source_page": 12 }, { "bbox": [ 65.61239384041063, 81.11311410720158, 289.3035930937937, 231.71220651101615 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", 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"p012-tsv00537", "p012-tsv00538", "p012-tsv00539", "p012-tsv00540", "p013-tsv00020", "p013-tsv00021", "p013-tsv00022", "p013-tsv00023", "p013-tsv00024", "p013-tsv00025", "p013-tsv00026", "p013-tsv00028", "p013-tsv00029", "p013-tsv00030", "p013-tsv00031", "p013-tsv00032", "p013-tsv00033", "p013-tsv00034", "p013-tsv00035", "p013-tsv00036", "p013-tsv00038", "p013-tsv00039", "p013-tsv00040", "p013-tsv00041", "p013-tsv00042", "p013-tsv00043", "p013-tsv00045", "p013-tsv00046", "p013-tsv00047", "p013-tsv00048", "p013-tsv00049", "p013-tsv00050", "p013-tsv00051", "p013-tsv00052", "p013-tsv00053", "p013-tsv00054", "p013-tsv00056", "p013-tsv00057", "p013-tsv00058", "p013-tsv00059", "p013-tsv00060", "p013-tsv00061", "p013-tsv00062", "p013-tsv00063", "p013-tsv00064", "p013-tsv00066", "p013-tsv00067", "p013-tsv00068", "p013-tsv00069", "p013-tsv00070", "p013-tsv00071", "p013-tsv00072", "p013-tsv00073", "p013-tsv00075", "p013-tsv00076", "p013-tsv00077", "p013-tsv00078", "p013-tsv00079", "p013-tsv00080", "p013-tsv00084", "p013-tsv00085", "p013-tsv00086", "p013-tsv00087", "p013-tsv00088", "p013-tsv00089", "p013-tsv00093", "p013-tsv00094", "p013-tsv00098", "p013-tsv00099", "p013-tsv00100", "p013-tsv00101", "p013-tsv00102", "p013-tsv00103", "p013-tsv00104", "p013-tsv00105", "p013-tsv00106", "p013-tsv00108", "p013-tsv00109", "p013-tsv00110", "p013-tsv00111", "p013-tsv00112", "p013-tsv00113", "p013-tsv00115", "p013-tsv00116", "p013-tsv00119", "p013-tsv00120", "p013-tsv00121", "p013-tsv00122", "p013-tsv00123", "p013-tsv00124", "p013-tsv00125", "p013-tsv00126", "p013-tsv00127", "p013-tsv00128", "p013-tsv00131", "p013-tsv00132", "p013-tsv00133", "p013-tsv00134", "p013-tsv00135", "p013-tsv00136", "p013-tsv00137", "p013-tsv00138", "p013-tsv00139", "p013-tsv00142", "p013-tsv00143", "p013-tsv00144", "p013-tsv00145", "p013-tsv00146", "p013-tsv00147" ], "text": "(3) Ist eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begibt, und hält sie sich in dem anderen Staat\nlediglich zum Studium, zur Forschung oder zur Ausbil-\ndung als Empfänger eines Zuschusses, Unterhaltsbeitrags\noder Stipendiums einer wissenschaftlichen, pädagogischen,\nreligiösen oder mildtätigen Organisation oder im Rahmen\neines Programmes für technische Hilfe, an dem die Regie-\nrung eines Vertragstaates beteiligt ist, vorübergehend\nauf, so ist sie während der Dauer von höchstens zwei\nJahren vom Tage ihrer ersten Ankunft in dem anderen\nStaat im Zusammenhang mit diesem Aufenthalt von der\nSteuer dieses anderen Staates befreit hinsichtlich:\na) dieses Zuschusses, Unterhaltsbeitrags oder Stipen-\ndiums und\nb) aller für ihren Unterhalt, ihre Erziehung oder ihre\nAusbildung bestimmten Überweisungen aus dem Aus-\nland, und\nc) aller Vergütungen für Arbeit, die sie in diesem ande-\nren Staat ausübt, sofern die Arbeit zu ihrem Studium,\nihrer Forschung oder ihrer Ausbildung gehört." } ], "source_heading_line_ids": [ "pdf-012-line-056", "pdf-012-line-058" ], "source_heading_word_ids": [ "p012-tsv00231", "p012-tsv00232", "p012-tsv00234", "p012-tsv00235", "p012-tsv00236" ], "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 75.57883341110593, 401.41302203222625, 299.54687820811944, 772.0971851364683 ], "source_line_ids": [ "pdf-012-line-056", "pdf-012-line-058", "pdf-012-line-059", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-065", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-078", "pdf-012-line-079", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-085", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-096", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-107", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115", "pdf-012-line-117", "pdf-012-line-118", "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-125", "pdf-012-line-126" ], "source_page": 12 }, { "bbox": [ 65.61239384041063, 81.11311410720158, 289.3035930937937, 231.71220651101615 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009", "pdf-013-line-011", "pdf-013-line-013", "pdf-013-line-014", "pdf-013-line-016", "pdf-013-line-017", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-028" ], "source_page": 13 } ], "title": "Artikel 20\nLehrer und Studenten" }, { "id": "article-21", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-037", "pdf-013-line-039", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-048", "pdf-013-line-050" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.88923938404106, 274.068201249589, 289.58043863742415, 375.1135481749425 ], "source_line_ids": [ "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-037", "pdf-013-line-039", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-048", "pdf-013-line-050" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00160", "p013-tsv00161", "p013-tsv00162", "p013-tsv00163", "p013-tsv00164", "p013-tsv00165", "p013-tsv00166", "p013-tsv00167", "p013-tsv00168", "p013-tsv00169", "p013-tsv00171", "p013-tsv00172", "p013-tsv00173", "p013-tsv00174", "p013-tsv00175", "p013-tsv00176", "p013-tsv00177", "p013-tsv00178", "p013-tsv00179", "p013-tsv00181", "p013-tsv00182", "p013-tsv00183", "p013-tsv00184", "p013-tsv00185", "p013-tsv00186", "p013-tsv00187", "p013-tsv00188", "p013-tsv00189", "p013-tsv00190", "p013-tsv00191", "p013-tsv00192", "p013-tsv00194", "p013-tsv00195", "p013-tsv00196", "p013-tsv00197", "p013-tsv00198", "p013-tsv00199", "p013-tsv00200", "p013-tsv00201", "p013-tsv00202", "p013-tsv00204", "p013-tsv00208", "p013-tsv00209", "p013-tsv00210", "p013-tsv00211", "p013-tsv00212", "p013-tsv00214", "p013-tsv00215", "p013-tsv00216", "p013-tsv00217", "p013-tsv00218", "p013-tsv00222", "p013-tsv00223", "p013-tsv00224", "p013-tsv00225", "p013-tsv00226", "p013-tsv00227", "p013-tsv00228", "p013-tsv00229", "p013-tsv00230", "p013-tsv00232" ], "text": "Bezieht eine Person, die auf Grund von Artikel 4 Ab-\nsatz 1 in beiden Vertragstaaten ansässig ist, aber auf\nGrund von Artikel 4 Absatz 2 oder 3 für die Zwecke des\nAbkommens nur in einem der Staaten als ansässig gilt,\nEinkünfte\na) aus diesem Staat oder\nb) von außerhalb beider Staaten,\nso können diese Einkünfte nur in diesem Staat besteuert\nwerden." } ], "source_heading_line_ids": [ "pdf-013-line-030", "pdf-013-line-032" ], "source_heading_word_ids": [ "p013-tsv00151", "p013-tsv00152", "p013-tsv00154", "p013-tsv00155", "p013-tsv00156" ], "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.88923938404106, 246.93821769154883, 289.58043863742415, 375.1135481749425 ], "source_line_ids": [ "pdf-013-line-030", "pdf-013-line-032", "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-037", "pdf-013-line-039", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-048", "pdf-013-line-050" ], "source_page": 13 } ], "title": "Artikel 21\nEinkünfte in Sonderfällen" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.61239384041063, 414.14750411049, 290.134129724685, 441.55432423544886 ], "source_line_ids": [ "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00243", "p013-tsv00244", "p013-tsv00245", "p013-tsv00246", "p013-tsv00247", "p013-tsv00248", "p013-tsv00249", "p013-tsv00250", "p013-tsv00252", "p013-tsv00253", "p013-tsv00254", "p013-tsv00255", "p013-tsv00256", "p013-tsv00257", "p013-tsv00258", "p013-tsv00259", "p013-tsv00260", "p013-tsv00262", "p013-tsv00263", "p013-tsv00264", "p013-tsv00265" ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden, in\ndem dieses Vermögen liegt." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-062", "pdf-013-line-064", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.61239384041063, 448.75207497533705, 289.3035930937937, 502.181532390661 ], "source_line_ids": [ "pdf-013-line-062", "pdf-013-line-064", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00269", "p013-tsv00270", "p013-tsv00271", "p013-tsv00272", "p013-tsv00273", "p013-tsv00274", "p013-tsv00276", "p013-tsv00277", "p013-tsv00278", "p013-tsv00279", "p013-tsv00280", "p013-tsv00281", "p013-tsv00282", "p013-tsv00284", "p013-tsv00285", "p013-tsv00286", "p013-tsv00287", "p013-tsv00288", "p013-tsv00289", "p013-tsv00290", "p013-tsv00292", "p013-tsv00293", "p013-tsv00294", "p013-tsv00295", "p013-tsv00296", "p013-tsv00297", "p013-tsv00298", "p013-tsv00299", "p013-tsv00301", "p013-tsv00302", "p013-tsv00303", "p013-tsv00304", "p013-tsv00305", "p013-tsv00306", "p013-tsv00307", "p013-tsv00308", "p013-tsv00309", "p013-tsv00311", "p013-tsv00312", "p013-tsv00313" ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstätte eines Unternehmens darstellt oder das zu\neiner der Ausübung einer selbständigen Arbeit dienenden\nfesten Einrichtung gehört, kann in dem Vertragstaat be-\nsteuert werden, in dem sich die Betriebstätte oder die\nfeste Einrichtung befindet." }, { "id": "para-3", "source_line_ids": [ "pdf-013-line-074", "pdf-013-line-076", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.88923938404106, 517.9612167050312, 289.3035930937937, 560.5940480105229 ], "source_line_ids": [ "pdf-013-line-074", "pdf-013-line-076", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00317", "p013-tsv00318", "p013-tsv00319", "p013-tsv00320", "p013-tsv00321", "p013-tsv00322", "p013-tsv00323", "p013-tsv00324", "p013-tsv00326", "p013-tsv00327", "p013-tsv00328", "p013-tsv00329", "p013-tsv00330", "p013-tsv00331", "p013-tsv00333", "p013-tsv00334", "p013-tsv00335", "p013-tsv00336", "p013-tsv00337", "p013-tsv00338", "p013-tsv00339", "p013-tsv00341", "p013-tsv00342", "p013-tsv00343", "p013-tsv00344", "p013-tsv00345", "p013-tsv00346", "p013-tsv00347", "p013-tsv00349", "p013-tsv00350", "p013-tsv00351", "p013-tsv00352", "p013-tsv00353", "p013-tsv00354" ], "text": "(3) Seeschiffe und Luftfahrzeuge, die von einem Unter-\nnehmen eines Vertragstaates im internationalen Verkehr\nbetrieben werden, sowie bewegliches Vermögen, das dem\nBetrieb dieser Schiffe und Luftfahrzeuge dient, können\nnur in diesem Staat besteuert werden." }, { "id": "para-4", "source_line_ids": [ "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.88923938404106, 568.3454718842486, 289.3035930937937, 592.4302532061822 ], "source_line_ids": [ "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00358", "p013-tsv00359", "p013-tsv00360", "p013-tsv00361", "p013-tsv00362", "p013-tsv00363", "p013-tsv00364", "p013-tsv00365", "p013-tsv00367", "p013-tsv00368", "p013-tsv00369", "p013-tsv00370", "p013-tsv00371", "p013-tsv00372", "p013-tsv00373", "p013-tsv00374", "p013-tsv00376", "p013-tsv00377" ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." } ], "source_heading_line_ids": [ "pdf-013-line-051", "pdf-013-line-053" ], "source_heading_word_ids": [ "p013-tsv00236", "p013-tsv00237", "p013-tsv00239" ], "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.61239384041063, 387.29435711936867, 290.134129724685, 592.4302532061822 ], "source_line_ids": [ "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-062", "pdf-013-line-064", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071", "pdf-013-line-074", "pdf-013-line-076", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087" ], "source_page": 13 } ], "title": "Artikel 22\nVermögen" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-096", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118", "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011", "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-017", "pdf-014-line-019", "pdf-014-line-021", "pdf-014-line-023", "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-029", "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-039", "pdf-014-line-041", "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-060", "pdf-014-line-061", "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-088" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 65.88923938404106, 636.7241039131865, 289.3035930937937, 769.3288194672805 ], "source_line_ids": [ "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-096", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118" ], "source_page": 13 }, { "bbox": [ 75.57883341110593, 78.34474843801381, 300.1005692953803, 499.4131667214732 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011", "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-017", "pdf-014-line-019", "pdf-014-line-021", "pdf-014-line-023", "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-029", "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-039", "pdf-014-line-041", "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-060", "pdf-014-line-061", "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-088" ], "source_page": 14 } ], "source_word_ids": [ "p013-tsv00391", "p013-tsv00392", "p013-tsv00393", "p013-tsv00394", "p013-tsv00395", "p013-tsv00396", "p013-tsv00397", "p013-tsv00398", "p013-tsv00400", "p013-tsv00401", "p013-tsv00402", "p013-tsv00403", "p013-tsv00404", "p013-tsv00405", "p013-tsv00406", "p013-tsv00407", "p013-tsv00411", "p013-tsv00412", "p013-tsv00413", "p013-tsv00414", "p013-tsv00415", "p013-tsv00416", "p013-tsv00417", "p013-tsv00418", "p013-tsv00419", "p013-tsv00421", "p013-tsv00422", "p013-tsv00423", "p013-tsv00424", "p013-tsv00425", "p013-tsv00426", "p013-tsv00428", "p013-tsv00429", "p013-tsv00430", "p013-tsv00431", "p013-tsv00432", "p013-tsv00433", "p013-tsv00434", "p013-tsv00435", "p013-tsv00437", "p013-tsv00438", "p013-tsv00439", "p013-tsv00440", "p013-tsv00441", "p013-tsv00442", "p013-tsv00444", "p013-tsv00445", "p013-tsv00446", "p013-tsv00447", "p013-tsv00448", "p013-tsv00449", "p013-tsv00450", "p013-tsv00452", "p013-tsv00453", "p013-tsv00454", "p013-tsv00455", "p013-tsv00456", "p013-tsv00457", "p013-tsv00459", "p013-tsv00460", "p013-tsv00461", "p013-tsv00462", "p013-tsv00463", "p013-tsv00464", "p013-tsv00465", "p013-tsv00467", "p013-tsv00468", "p013-tsv00469", "p013-tsv00470", "p013-tsv00471", "p013-tsv00472", "p013-tsv00474", "p013-tsv00475", "p013-tsv00476", "p013-tsv00477", "p013-tsv00478", "p013-tsv00479", "p013-tsv00480", "p013-tsv00482", "p013-tsv00483", "p013-tsv00484", "p013-tsv00485", "p013-tsv00486", "p013-tsv00487", "p013-tsv00489", "p013-tsv00490", "p013-tsv00491", "p013-tsv00492", "p013-tsv00493", "p013-tsv00494", "p013-tsv00495", "p013-tsv00496", "p013-tsv00497", "p013-tsv00499", "p013-tsv00500", "p013-tsv00501", "p013-tsv00502", "p013-tsv00503", "p013-tsv00504", "p014-tsv00018", "p014-tsv00019", "p014-tsv00020", "p014-tsv00021", "p014-tsv00022", "p014-tsv00023", "p014-tsv00025", "p014-tsv00026", "p014-tsv00027", "p014-tsv00028", "p014-tsv00029", "p014-tsv00030", "p014-tsv00031", "p014-tsv00032", "p014-tsv00034", "p014-tsv00035", "p014-tsv00036", "p014-tsv00037", "p014-tsv00038", "p014-tsv00039", "p014-tsv00040", "p014-tsv00041", "p014-tsv00043", "p014-tsv00044", "p014-tsv00045", "p014-tsv00046", "p014-tsv00047", "p014-tsv00048", "p014-tsv00050", "p014-tsv00051", "p014-tsv00052", "p014-tsv00053", "p014-tsv00054", "p014-tsv00056", "p014-tsv00057", "p014-tsv00058", "p014-tsv00059", "p014-tsv00060", "p014-tsv00061", "p014-tsv00062", "p014-tsv00064", "p014-tsv00065", "p014-tsv00066", "p014-tsv00067", "p014-tsv00068", "p014-tsv00070", "p014-tsv00071", "p014-tsv00075", 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"p014-tsv00144", "p014-tsv00145", "p014-tsv00146", "p014-tsv00195", "p014-tsv00148", "p014-tsv00149", "p014-tsv00150", "p014-tsv00151", "p014-tsv00152", "p014-tsv00153", "p014-tsv00154", "p014-tsv00155", "p014-tsv00157", "p014-tsv00158", "p014-tsv00159", "p014-tsv00160", "p014-tsv00161", "p014-tsv00162", "p014-tsv00163", "p014-tsv00164", "p014-tsv00165", "p014-tsv00167", "p014-tsv00168", "p014-tsv00169", "p014-tsv00170", "p014-tsv00171", "p014-tsv00172", "p014-tsv00173", "p014-tsv00174", "p014-tsv00176", "p014-tsv00177", "p014-tsv00178", "p014-tsv00179", "p014-tsv00180", "p014-tsv00184", "p014-tsv00185", "p014-tsv00186", "p014-tsv00187", "p014-tsv00188", "p014-tsv00189", "p014-tsv00190", "p014-tsv00191", "p014-tsv00199", "p014-tsv00203", "p014-tsv00204", "p014-tsv00205", "p014-tsv00206", "p014-tsv00207", "p014-tsv00208", "p014-tsv00209", "p014-tsv00210", "p014-tsv00211", "p014-tsv00213", "p014-tsv00215", "p014-tsv00216", "p014-tsv00217", "p014-tsv00218", "p014-tsv00219", "p014-tsv00220", "p014-tsv00221", "p014-tsv00222", "p014-tsv00223", "p014-tsv00257", "p014-tsv00258", "p014-tsv00259", "p014-tsv00260", "p014-tsv00261", "p014-tsv00262", "p014-tsv00227", "p014-tsv00231", "p014-tsv00232", "p014-tsv00233", "p014-tsv00234", "p014-tsv00235", "p014-tsv00236", "p014-tsv00237", "p014-tsv00238", "p014-tsv00240", "p014-tsv00241", "p014-tsv00242", "p014-tsv00243", "p014-tsv00244", "p014-tsv00245", "p014-tsv00246", "p014-tsv00248", "p014-tsv00249", "p014-tsv00250", "p014-tsv00251", "p014-tsv00252", "p014-tsv00253", "p014-tsv00266", "p014-tsv00267", "p014-tsv00268", "p014-tsv00269", "p014-tsv00270", "p014-tsv00271", "p014-tsv00272", "p014-tsv00273", "p014-tsv00014", "p014-tsv00275", "p014-tsv00276", "p014-tsv00277", "p014-tsv00278", "p014-tsv00279", "p014-tsv00280", "p014-tsv00281", "p014-tsv00282", "p014-tsv00284", "p014-tsv00285", "p014-tsv00286", "p014-tsv00287", "p014-tsv00288", "p014-tsv00289", "p014-tsv00290", "p014-tsv00291", "p014-tsv00292", "p014-tsv00293", "p014-tsv00295", "p014-tsv00296", "p014-tsv00297", "p014-tsv00298", "p014-tsv00299", "p014-tsv00300", "p014-tsv00301", "p014-tsv00302", "p014-tsv00304", "p014-tsv00305", "p014-tsv00306", "p014-tsv00307", "p014-tsv00308", "p014-tsv00309", "p014-tsv00311", "p014-tsv00312", "p014-tsv00313", "p014-tsv00314", "p014-tsv00315", "p014-tsv00316", "p014-tsv00317", "p014-tsv00318", "p014-tsv00319", "p014-tsv00321", "p014-tsv00322", "p014-tsv00323", "p014-tsv00324", "p014-tsv00325", "p014-tsv00326", "p014-tsv00327", "p014-tsv00328", "p014-tsv00330", "p014-tsv00331", "p014-tsv00332", "p014-tsv00333", "p014-tsv00334", "p014-tsv00335", "p014-tsv00336", "p014-tsv00337", "p014-tsv00339", "p014-tsv00340", "p014-tsv00341", "p014-tsv00342", "p014-tsv00343", "p014-tsv00344", "p014-tsv00346" ], "text": "(1) Bei einer in der Bundesrepublik Deutschland ansäs-\nsigen Person wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von\nder Bemessungsgrundlage der deutschen Steuer die\nEinkünfte aus Liberia sowie die in Liberia gelegenen\nVermögenswerte ausgenommen, die nach diesem Ab-\nkommen in Liberia besteuert werden können. Die\nBundesrepublik Deutschland behält aber das Recht,\ndie auf diese Weise ausgenommenen Einkünfte und\nVermögenswerte bei der Festsetzung des Steuersatzes\nzu berücksichtigen. Auf Dividenden sind die vorste-\nhenden Bestimmungen dieses Buchstabens nur anzu-\nwenden, wenn die Dividenden an eine in der Bundes-\nrepublik Deutschland ansässige Gesellschaft von einer\nin Liberia ansässigen Gesellschaft gezahlt werden,\nderen Kapital zu mindestens 25 vom Hundert unmittel-\nbar der deutschen Gesellschaft gehört. Von der Be-\nmessungsgrundlage der deutschen Steuer werden eben-\nfalls Beteiligungen ausgenommen, deren Dividenden,\nfalls solche gezahlt werden, nach dem vorhergehenden\nSatz von der Steuerbemessungsgrundlage auszuneh-\nmen wären.\nAuf die von den nachstehenden Einkünften aus Liberia\nb\nzu erhebende deutsche Einkommensteuer und Körper-\nschaftsteuer einschließlich der Ergänzungsabgabe zur\nEinkommensteuer und Körperschaftsteuer wird unter\n‘Beachtung der Vorschriften des deutschen Steuerrechts\nüber die Anrechnung ausländischer Steuern die liberia-\nnische Steuer angerechnet, die nach liberianischem\nRecht und in Übereinstimmung mit diesem Abkommen\ngezahlt worden ist für:\nDividenden, die nicht unter Buchstabe a fallen;\naa)\ndies gilt mit der Maßgabe, daß bei Dividenden,\ndie unter Artikel 10 Absatz 2 Buchstabe a fallen,\nder anzurechnende Betrag sich auf 15 vom Hundert\ndes Bruttobetrages der Dividenden beläuft;\nZinsen, die unter Artikel 11 Absatz 2 fallen;\nbb\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2 fal-\nlen;\ndd) Gewinne, die unter Artikel 13 Absatz 3 fallen;\nVergütungen, die unter Artikel 16 fallen.\nee\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten deutschen Steuer\nübersteigen, der auf diese Einkünfte entfällt.\nFür die Zwecke der in Buchstabeb erwähnten An-\nCc\nrechnung gilt folgendes: Ist der Satz der liberianischen\nSteuer auf Zinsen oder auf die unter Artikel 12 Ab-\nsatz 2 Buchstabe b fallenden Lizenzgebühren auf Grund\nvon Sondermaßnahmen zur Förderung der wirtschaft-\nlichen Entwicklung in Liberia auf weniger als 10 vom\nHundert ermäßigt worden, so wird so verfahren, als\nhabe die liberianische Steuer 10 vom Hundert des\nBruttobetiages der Zinsen oder Lizenzgebühren be-\ntragen." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-116", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130", "pdf-014-line-131", "pdf-014-line-134", "pdf-014-line-138", "pdf-014-line-139", "pdf-015-line-003", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011" ], "source_page": 14, "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 78.07044330377974, 508.54877342979285, 301.207951469902, 766.2836172311739 ], "source_line_ids": [ "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-116", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130", "pdf-014-line-131", "pdf-014-line-134", "pdf-014-line-138", "pdf-014-line-139" ], "source_page": 14 }, { "bbox": [ 75.3019878674755, 83.60464320947057, 285.1509099393374, 135.37308122328182 ], "source_line_ids": [ "pdf-015-line-003", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011" ], "source_page": 15 } ], "source_word_ids": [ "p014-tsv00350", "p014-tsv00351", "p014-tsv00352", "p014-tsv00353", "p014-tsv00354", "p014-tsv00355", "p014-tsv00356", "p014-tsv00357", "p014-tsv00358", "p014-tsv00362", "p014-tsv00363", "p014-tsv00364", "p014-tsv00365", "p014-tsv00369", "p014-tsv00370", "p014-tsv00371", "p014-tsv00372", "p014-tsv00373", "p014-tsv00374", "p014-tsv00375", "p014-tsv00376", "p014-tsv00377", "p014-tsv00385", "p014-tsv00386", "p014-tsv00387", "p014-tsv00388", "p014-tsv00389", "p014-tsv00391", "p014-tsv00392", "p014-tsv00393", "p014-tsv00394", "p014-tsv00395", "p014-tsv00396", "p014-tsv00397", "p014-tsv00399", "p014-tsv00400", "p014-tsv00401", "p014-tsv00402", "p014-tsv00403", "p014-tsv00404", "p014-tsv00405", "p014-tsv00407", "p014-tsv00408", "p014-tsv00409", "p014-tsv00410", "p014-tsv00411", "p014-tsv00412", "p014-tsv00414", "p014-tsv00415", "p014-tsv00416", "p014-tsv00417", "p014-tsv00418", "p014-tsv00419", "p014-tsv00421", "p014-tsv00422", "p014-tsv00423", "p014-tsv00424", "p014-tsv00425", "p014-tsv00426", "p014-tsv00427", "p014-tsv00428", "p014-tsv00429", "p014-tsv00431", "p014-tsv00432", "p014-tsv00433", "p014-tsv00434", "p014-tsv00435", "p014-tsv00436", "p014-tsv00438", "p014-tsv00439", "p014-tsv00440", "p014-tsv00441", "p014-tsv00442", "p014-tsv00443", "p014-tsv00444", "p014-tsv00446", "p014-tsv00381", "p014-tsv00450", "p014-tsv00451", "p014-tsv00452", "p014-tsv00453", "p014-tsv00454", "p014-tsv00455", "p014-tsv00456", "p014-tsv00457", "p014-tsv00459", "p014-tsv00460", "p014-tsv00461", "p014-tsv00462", "p014-tsv00463", "p014-tsv00465", "p014-tsv00466", "p014-tsv00467", "p014-tsv00468", "p014-tsv00469", "p014-tsv00470", "p014-tsv00471", "p014-tsv00472", "p014-tsv00474", "p014-tsv00475", "p014-tsv00476", "p014-tsv00477", "p014-tsv00478", "p014-tsv00479", "p014-tsv00481", "p014-tsv00482", "p014-tsv00483", "p014-tsv00484", "p014-tsv00485", "p014-tsv00486", "p014-tsv00488", "p014-tsv00489", "p014-tsv00490", "p014-tsv00491", "p014-tsv00492", "p014-tsv00493", "p014-tsv00494", "p014-tsv00496", "p014-tsv00497", "p014-tsv00498", "p014-tsv00499", "p014-tsv00500", "p014-tsv00501", "p014-tsv00502", "p014-tsv00504", "p014-tsv00505", "p014-tsv00506", "p014-tsv00507", "p014-tsv00511", "p014-tsv00512", "p014-tsv00513", "p014-tsv00514", "p014-tsv00515", "p014-tsv00516", "p014-tsv00517", "p014-tsv00518", "p014-tsv00519", "p014-tsv00521", "p014-tsv00522", "p014-tsv00523", "p014-tsv00524", "p014-tsv00525", "p014-tsv00526", "p014-tsv00527", "p014-tsv00528", "p014-tsv00532", "p014-tsv00533", "p014-tsv00534", "p014-tsv00535", "p014-tsv00536", "p014-tsv00537", "p014-tsv00538", "p014-tsv00539", "p014-tsv00541", "p015-tsv00020", "p015-tsv00021", "p015-tsv00022", "p015-tsv00023", "p015-tsv00024", "p015-tsv00025", "p015-tsv00026", "p015-tsv00027", "p015-tsv00028", "p015-tsv00030", "p015-tsv00031", "p015-tsv00032", "p015-tsv00033", "p015-tsv00034", "p015-tsv00035", "p015-tsv00036", "p015-tsv00040", "p015-tsv00041", "p015-tsv00042", "p015-tsv00043", "p015-tsv00044", "p015-tsv00045", "p015-tsv00046", "p015-tsv00047", "p015-tsv00049", "p015-tsv00050", "p015-tsv00051", "p015-tsv00052", "p015-tsv00053", "p015-tsv00054", "p015-tsv00056", "p015-tsv00057", "p015-tsv00058", "p015-tsv00059", "p015-tsv00060", "p015-tsv00061", "p015-tsv00062" ], "text": "(2) Bei einer in Liberia ansässigen Person wird die\nSteuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von\nder Bemessungsgrundlage der liberianischen Steuer\ndie Einkünfte aus der Bundesrepublik Deutschland so-\nwie die in der Bundesrepublik Deutschland gelegenen\nVermögenswerte ausgenommen, die nach diesem Ab-\nkommen in der Bundesrepublik Deutschland besteuert\nwerden können. Liberia behält aber das Recht, die auf\ndiese Weise ausgenommenen Einkünfte und Vermö-\ngenswerte bei der Festsetzung des Steuersatzes zu\nberücksichtigen.\nb\nAuf die von den nachstehenden Einkünften aus der\nBundesrepublik Deutschland zu erhebende liberiani-\nsche Steuer wird unter Beachtung der Vorschriften des\nliberianischen Steuerrechts über die Anrechnung aus-\nländischer Steuern die deutsche Steuer angerechnet,\ndie nach dem Recht der Bundesrepublik Deutschland\nund in Übereinstimmung mit diesem Abkommen ge-\n.zahlt worden ist für:\naa) Dividenden, die unter Artikel 10 Absatz 2 fallen;\nbb) Zinsen, die unter 11 Absatz 2 fallen;\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2\nfallen;\ndd} Gewinne, die unter Artikel 13 Absatz 3 fallen;\nee) Vergütungen, die unter Artikel 16 fallen.\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten liberianischen\nSteuer übersteigen, der auf diese Einkünfte entfällt." } ], "source_heading_line_ids": [ "pdf-013-line-089", "pdf-013-line-091" ], "source_heading_word_ids": [ "p013-tsv00381", "p013-tsv00382", "p013-tsv00384", "p013-tsv00385", "p013-tsv00386", "p013-tsv00387" ], "source_pages": [ 13, 14, 15 ], "source_spans": [ { "bbox": [ 65.88923938404106, 609.3172837882275, 289.3035930937937, 769.3288194672805 ], "source_line_ids": [ "pdf-013-line-089", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-096", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118" ], "source_page": 13 }, { "bbox": [ 75.57883341110593, 78.34474843801381, 301.207951469902, 766.2836172311739 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011", "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-017", "pdf-014-line-019", "pdf-014-line-021", "pdf-014-line-023", "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-029", "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-039", "pdf-014-line-041", "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-060", "pdf-014-line-061", "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-088", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-116", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130", "pdf-014-line-131", "pdf-014-line-134", "pdf-014-line-138", "pdf-014-line-139" ], "source_page": 14 }, { "bbox": [ 75.3019878674755, 83.60464320947057, 285.1509099393374, 135.37308122328182 ], "source_line_ids": [ "pdf-015-line-003", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011" ], "source_page": 15 } ], "title": "Artikel 23\nBeireiung von der Doppelbesteuerung" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-030" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.12078394773682, 182.71213416639262, 285.7046010265982, 255.24331469911215 ], "source_line_ids": [ "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-030" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00073", "p015-tsv00074", "p015-tsv00075", "p015-tsv00076", "p015-tsv00077", "p015-tsv00078", "p015-tsv00080", "p015-tsv00081", "p015-tsv00082", "p015-tsv00083", "p015-tsv00084", "p015-tsv00085", "p015-tsv00086", "p015-tsv00088", "p015-tsv00089", "p015-tsv00090", "p015-tsv00091", "p015-tsv00092", "p015-tsv00093", "p015-tsv00095", "p015-tsv00096", "p015-tsv00097", "p015-tsv00098", "p015-tsv00099", "p015-tsv00100", "p015-tsv00101", "p015-tsv00102", "p015-tsv00104", "p015-tsv00105", "p015-tsv00106", "p015-tsv00107", "p015-tsv00108", "p015-tsv00109", "p015-tsv00110", "p015-tsv00112", "p015-tsv00113", "p015-tsv00114", "p015-tsv00115", "p015-tsv00116", "p015-tsv00117", "p015-tsv00119", "p015-tsv00120", "p015-tsv00121", "p015-tsv00122", "p015-tsv00123", "p015-tsv00124", "p015-tsv00126", "p015-tsv00127", "p015-tsv00128", "p015-tsv00129" ], "text": "(1) Die Staatsangehörigen eines Vertragstaates dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung un-\nterworfen werden, die anders oder belastender sind als\ndie Besteuerung und die damit zusammenhängenden Ver-\npflichtungen, denen die Staatsangehörigen des anderen\nStaates unter gleichen Verhältnissen unterworfen sind\noder unterworfen werden können." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.12078394773682, 263.54841170667544, 285.9814465702286, 378.9892601118054 ], "source_line_ids": [ "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00133", "p015-tsv00134", "p015-tsv00135", "p015-tsv00136", "p015-tsv00137", "p015-tsv00138", "p015-tsv00139", "p015-tsv00140", "p015-tsv00142", "p015-tsv00143", "p015-tsv00144", "p015-tsv00145", "p015-tsv00146", "p015-tsv00147", "p015-tsv00148", "p015-tsv00150", "p015-tsv00151", "p015-tsv00152", "p015-tsv00153", "p015-tsv00154", "p015-tsv00155", "p015-tsv00156", "p015-tsv00157", "p015-tsv00158", "p015-tsv00160", "p015-tsv00161", "p015-tsv00162", "p015-tsv00163", "p015-tsv00164", "p015-tsv00165", "p015-tsv00166", "p015-tsv00167", "p015-tsv00169", "p015-tsv00170", "p015-tsv00171", "p015-tsv00172", "p015-tsv00173", "p015-tsv00174", "p015-tsv00178", "p015-tsv00179", "p015-tsv00180", "p015-tsv00181", "p015-tsv00182", "p015-tsv00183", "p015-tsv00184", "p015-tsv00185", "p015-tsv00187", "p015-tsv00188", "p015-tsv00189", "p015-tsv00190", "p015-tsv00191", "p015-tsv00192", "p015-tsv00193", "p015-tsv00194", "p015-tsv00195", "p015-tsv00197", "p015-tsv00198", "p015-tsv00199", "p015-tsv00200", "p015-tsv00201", "p015-tsv00203", "p015-tsv00204", "p015-tsv00205", "p015-tsv00206", "p015-tsv00207", "p015-tsv00208", "p015-tsv00209", "p015-tsv00211", "p015-tsv00212", "p015-tsv00213", "p015-tsv00214", "p015-tsv00215", "p015-tsv00216", "p015-tsv00217", "p015-tsv00219", "p015-tsv00220", "p015-tsv00221", "p015-tsv00222", "p015-tsv00223", "p015-tsv00224", "p015-tsv00225", "p015-tsv00226", "p015-tsv00227", "p015-tsv00228", "p015-tsv00230", "p015-tsv00231", "p015-tsv00232" ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter-\nnehmen eines Vertragstaates in dem anderen Vertrag-\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als verpflich-\nte sie einen Vertragstaat, den in dem anderen Vertrag-\nstaat ansässigen Personen Steuerfreibeträge, -vergünsti-\ngungen und -ermäßigungen auf Grund des Personenstan-\ndes oder der Familienlasten oder sonstiger persönlicher\nUmstände zu gewähren, die er den in seinem Gebiet an-\nsässigen Personen gewährt." }, { "id": "para-3", "source_line_ids": [ "pdf-015-line-054", "pdf-015-line-056", "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-066", "pdf-015-line-068", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-073" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.39762949136724, 385.91017428477477, 286.8119832011199, 485.57133837553437 ], "source_line_ids": [ "pdf-015-line-054", "pdf-015-line-056", "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-066", "pdf-015-line-068", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-073" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00236", "p015-tsv00237", "p015-tsv00238", "p015-tsv00239", "p015-tsv00240", "p015-tsv00241", "p015-tsv00242", "p015-tsv00244", "p015-tsv00245", "p015-tsv00246", "p015-tsv00247", "p015-tsv00248", "p015-tsv00249", "p015-tsv00250", "p015-tsv00251", "p015-tsv00253", "p015-tsv00254", "p015-tsv00255", "p015-tsv00256", "p015-tsv00257", "p015-tsv00258", "p015-tsv00259", "p015-tsv00261", "p015-tsv00262", "p015-tsv00263", "p015-tsv00264", "p015-tsv00265", "p015-tsv00266", "p015-tsv00267", "p015-tsv00269", "p015-tsv00270", "p015-tsv00271", "p015-tsv00272", "p015-tsv00273", "p015-tsv00274", "p015-tsv00275", "p015-tsv00276", "p015-tsv00278", "p015-tsv00279", "p015-tsv00280", "p015-tsv00281", "p015-tsv00282", "p015-tsv00283", "p015-tsv00285", "p015-tsv00286", "p015-tsv00287", "p015-tsv00288", "p015-tsv00289", "p015-tsv00290", "p015-tsv00291", "p015-tsv00293", "p015-tsv00294", "p015-tsv00295", "p015-tsv00296", "p015-tsv00297", "p015-tsv00298", "p015-tsv00299", "p015-tsv00300", "p015-tsv00301", "p015-tsv00303", "p015-tsv00304", "p015-tsv00305", "p015-tsv00306", "p015-tsv00307", "p015-tsv00308", "p015-tsv00310", "p015-tsv00311", "p015-tsv00312", "p015-tsv00313", "p015-tsv00314", "p015-tsv00315", "p015-tsv00316", "p015-tsv00318", "p015-tsv00319", "p015-tsv00320" ], "text": "(3) Die Unternehmen eines Vertragstaates, deren Kapi-\ntal ganz oder teilweise, unmittelbar oder mittelbar, einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Staat weder einer\nBesteuerung noch einer damit zusammenhängenden Ver-\npflichtung unterworfen werden, die anders oder belasten-\nder sind als die Besteuerung und die damit zusammen-\nhängenden Verpflichtungen, denen andere ähnliche Unter-\nnehmen des erstgenannten Staates unterworfen sind oder\nunterworfen werden können." }, { "id": "para-4", "source_line_ids": [ "pdf-015-line-075", "pdf-015-line-077" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 64.22816612225851, 491.9385794146662, 286.5351376574895, 509.93295626438675 ], "source_line_ids": [ "pdf-015-line-075", "pdf-015-line-077" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00324", "p015-tsv00325", "p015-tsv00326", "p015-tsv00327", "p015-tsv00328", "p015-tsv00329", "p015-tsv00330", "p015-tsv00331", "p015-tsv00333", "p015-tsv00334", "p015-tsv00335", "p015-tsv00336", "p015-tsv00337", "p015-tsv00338" ], "text": "(4) In diesem Artikel bedeutet der Ausdruck „Besteue-\nrung” Steuern jeder Art und Bezeichnung." } ], "source_heading_line_ids": [ "pdf-015-line-013", "pdf-015-line-015" ], "source_heading_word_ids": [ "p015-tsv00066", "p015-tsv00067", "p015-tsv00069" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.12078394773682, 155.8589871752713, 286.8119832011199, 509.93295626438675 ], "source_line_ids": [ "pdf-015-line-013", "pdf-015-line-015", "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-030", "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053", "pdf-015-line-054", "pdf-015-line-056", "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-066", "pdf-015-line-068", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-073", "pdf-015-line-075", "pdf-015-line-077" ], "source_page": 15 } ], "title": "Artikel 24\nGleichbehandlung" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-083", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-096" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.67447503499766, 554.7804801052285, 286.8119832011199, 628.4190069056232 ], "source_line_ids": [ "pdf-015-line-083", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-096" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00349", "p015-tsv00350", "p015-tsv00351", "p015-tsv00352", "p015-tsv00353", "p015-tsv00354", "p015-tsv00355", "p015-tsv00356", "p015-tsv00357", "p015-tsv00359", "p015-tsv00360", "p015-tsv00361", "p015-tsv00362", "p015-tsv00363", "p015-tsv00364", "p015-tsv00366", "p015-tsv00367", "p015-tsv00368", "p015-tsv00369", "p015-tsv00370", "p015-tsv00371", "p015-tsv00372", "p015-tsv00373", "p015-tsv00375", "p015-tsv00376", "p015-tsv00377", "p015-tsv00378", "p015-tsv00379", "p015-tsv00380", "p015-tsv00381", "p015-tsv00382", "p015-tsv00384", "p015-tsv00385", "p015-tsv00386", "p015-tsv00387", "p015-tsv00388", "p015-tsv00389", "p015-tsv00390", "p015-tsv00391", "p015-tsv00392", "p015-tsv00394", "p015-tsv00395", "p015-tsv00396", "p015-tsv00397", "p015-tsv00398", "p015-tsv00400", "p015-tsv00401", "p015-tsv00402", "p015-tsv00403", "p015-tsv00404", "p015-tsv00405", "p015-tsv00406", "p015-tsv00407", "p015-tsv00409", "p015-tsv00410", "p015-tsv00411", "p015-tsv00412", "p015-tsv00413", "p015-tsv00414", "p015-tsv00415" ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person der\nAuffassung, daß die Maßnahmen eines Vertragstaates\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlichem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaates unterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 64.22816612225851, 635.8935942124301, 287.08882874475034, 700.396514304505 ], "source_line_ids": [ "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00419", "p015-tsv00420", "p015-tsv00421", "p015-tsv00422", "p015-tsv00423", "p015-tsv00424", "p015-tsv00425", "p015-tsv00426", "p015-tsv00428", "p015-tsv00429", "p015-tsv00430", "p015-tsv00431", "p015-tsv00432", "p015-tsv00433", "p015-tsv00434", "p015-tsv00435", "p015-tsv00436", "p015-tsv00437", "p015-tsv00439", "p015-tsv00440", "p015-tsv00441", "p015-tsv00442", "p015-tsv00443", "p015-tsv00444", "p015-tsv00445", "p015-tsv00447", "p015-tsv00448", "p015-tsv00449", "p015-tsv00450", "p015-tsv00451", "p015-tsv00452", "p015-tsv00453", "p015-tsv00454", "p015-tsv00456", "p015-tsv00457", "p015-tsv00458", "p015-tsv00459", "p015-tsv00460", "p015-tsv00461", "p015-tsv00462", "p015-tsv00463", "p015-tsv00465", "p015-tsv00466", "p015-tsv00467", "p015-tsv00468", "p015-tsv00469", "p015-tsv00470", "p015-tsv00471", "p015-tsv00473", "p015-tsv00474", "p015-tsv00475" ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine\nbefriedigende Lösung herbeizuführen, so wird sie sich\nbemühen, den Fall durch Verständigung mit der zustän-\ndigen Behörde des anderen Vertragstaates so zu regeln,\ndaß eine dem Abkommen nicht entsprechende Besteue-\nrung vermieden wird." }, { "id": "para-3", "source_line_ids": [ "pdf-015-line-112", "pdf-015-line-114", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-123" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 64.22816612225851, 708.1479381782308, 287.3656742883808, 771.5435120026307 ], "source_line_ids": [ "pdf-015-line-112", "pdf-015-line-114", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-123" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00479", "p015-tsv00480", "p015-tsv00481", "p015-tsv00482", "p015-tsv00483", "p015-tsv00484", "p015-tsv00485", "p015-tsv00487", "p015-tsv00488", "p015-tsv00489", "p015-tsv00490", "p015-tsv00491", "p015-tsv00492", "p015-tsv00493", "p015-tsv00494", "p015-tsv00496", "p015-tsv00497", "p015-tsv00498", "p015-tsv00499", "p015-tsv00500", "p015-tsv00501", "p015-tsv00502", "p015-tsv00504", "p015-tsv00505", "p015-tsv00506", "p015-tsv00507", "p015-tsv00508", "p015-tsv00509", "p015-tsv00510", "p015-tsv00512", "p015-tsv00513", "p015-tsv00514", "p015-tsv00515", "p015-tsv00516", "p015-tsv00517", "p015-tsv00518", "p015-tsv00519", "p015-tsv00521", "p015-tsv00522", "p015-tsv00523", "p015-tsv00524", "p015-tsv00525", "p015-tsv00526", "p015-tsv00527", "p015-tsv00528", "p015-tsv00530", "p015-tsv00531", "p015-tsv00532", "p015-tsv00533", "p015-tsv00534" ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\nden sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung des Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fällen, die in dem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, { "id": "para-4", "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 75.85567895473635, 77.23740217033871, 298.99318712085864, 103.26003946070372 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00010", "p016-tsv00011", "p016-tsv00012", "p016-tsv00013", "p016-tsv00014", "p016-tsv00015", "p016-tsv00016", "p016-tsv00018", "p016-tsv00019", "p016-tsv00020", "p016-tsv00021", "p016-tsv00022", "p016-tsv00023", "p016-tsv00024", "p016-tsv00025", "p016-tsv00027", "p016-tsv00028", "p016-tsv00029" ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kön-\nnen für die Zwecke der Anwendung dieses Abkommens\nunmittelbar miteinander verkehren." } ], "source_heading_line_ids": [ "pdf-015-line-079", "pdf-015-line-081" ], "source_heading_word_ids": [ "p015-tsv00342", "p015-tsv00343", "p015-tsv00345" ], "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 63.67447503499766, 527.9273331141072, 287.3656742883808, 771.5435120026307 ], "source_line_ids": [ "pdf-015-line-079", "pdf-015-line-081", "pdf-015-line-083", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-096", "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110", "pdf-015-line-112", "pdf-015-line-114", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-123" ], "source_page": 15 }, { "bbox": [ 75.85567895473635, 77.23740217033871, 298.99318712085864, 103.26003946070372 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16 } ], "title": "Artikel 25\nVerständigungsveriahren" }, { "id": "article-26", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.4093700419972, 146.72338046695165, 299.82372375174987, 238.07944755014796 ], "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00042", "p016-tsv00043", "p016-tsv00044", "p016-tsv00045", "p016-tsv00046", "p016-tsv00047", "p016-tsv00048", "p016-tsv00050", "p016-tsv00051", "p016-tsv00052", "p016-tsv00053", "p016-tsv00054", "p016-tsv00055", "p016-tsv00056", "p016-tsv00058", "p016-tsv00059", "p016-tsv00060", "p016-tsv00061", "p016-tsv00062", "p016-tsv00063", "p016-tsv00064", "p016-tsv00066", "p016-tsv00067", "p016-tsv00068", "p016-tsv00069", "p016-tsv00070", "p016-tsv00071", "p016-tsv00073", "p016-tsv00074", "p016-tsv00075", "p016-tsv00076", "p016-tsv00077", "p016-tsv00078", "p016-tsv00079", "p016-tsv00081", "p016-tsv00082", "p016-tsv00083", "p016-tsv00084", "p016-tsv00085", "p016-tsv00086", "p016-tsv00087", "p016-tsv00089", "p016-tsv00090", "p016-tsv00091", "p016-tsv00092", "p016-tsv00093", "p016-tsv00094", "p016-tsv00095", "p016-tsv00096", "p016-tsv00098", "p016-tsv00099", "p016-tsv00100", "p016-tsv00101", "p016-tsv00102", "p016-tsv00103", "p016-tsv00104", "p016-tsv00105", "p016-tsv00107", "p016-tsv00108", "p016-tsv00109", "p016-tsv00110", "p016-tsv00111", "p016-tsv00112", "p016-tsv00113", "p016-tsv00114", "p016-tsv00116" ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens und zur Verhinderung von Steuer-\nhinterziehung erforderlich sind. Alle so ausgetauschten\nInformationen sind geheimzuhalten und dürfen nur sol-\nchen Personen, Behörden oder Gerichten zugänglich ge-\nmacht werden, die mit der Veranlagung oder Erhebung\nder unter das Abkommen fallenden Steuern oder straf-\nrechtlicher Verfolgung in bezug auf diese Steuern befaßt\nsind." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053", "pdf-016-line-055" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.96306112925805, 245.00036172311738, 300.3774148390107, 378.158750411049 ], "source_line_ids": [ "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053", "pdf-016-line-055" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00120", "p016-tsv00121", "p016-tsv00122", "p016-tsv00123", "p016-tsv00124", "p016-tsv00125", "p016-tsv00126", "p016-tsv00127", "p016-tsv00128", "p016-tsv00129", "p016-tsv00130", "p016-tsv00132", "p016-tsv00133", "p016-tsv00134", "p016-tsv00135", "p016-tsv00136", "p016-tsv00140", "p016-tsv00141", "p016-tsv00142", "p016-tsv00143", "p016-tsv00144", "p016-tsv00145", "p016-tsv00147", "p016-tsv00148", "p016-tsv00149", "p016-tsv00150", "p016-tsv00151", "p016-tsv00152", "p016-tsv00153", "p016-tsv00155", "p016-tsv00156", "p016-tsv00157", "p016-tsv00161", "p016-tsv00162", "p016-tsv00163", "p016-tsv00164", "p016-tsv00165", "p016-tsv00166", "p016-tsv00167", "p016-tsv00168", "p016-tsv00169", "p016-tsv00171", "p016-tsv00172", "p016-tsv00173", "p016-tsv00174", "p016-tsv00175", "p016-tsv00176", "p016-tsv00178", "p016-tsv00179", "p016-tsv00180", "p016-tsv00181", "p016-tsv00182", "p016-tsv00183", "p016-tsv00187", "p016-tsv00188", "p016-tsv00189", "p016-tsv00190", "p016-tsv00191", "p016-tsv00192", "p016-tsv00193", "p016-tsv00194", "p016-tsv00196", "p016-tsv00197", "p016-tsv00198", "p016-tsv00199", "p016-tsv00200", "p016-tsv00201", "p016-tsv00203", "p016-tsv00204", "p016-tsv00205", "p016-tsv00206", "p016-tsv00207", "p016-tsv00209", "p016-tsv00210", "p016-tsv00211", "p016-tsv00212", "p016-tsv00213" ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als ver-\npflichte er einen der Vertragstaaten:\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaates abweichen;\nb) Angaben zu übermitteln, die nach den Gesetzen oder\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaates nicht beschafft werden können;\nc) Informationen zu erteilen, die ein Handels-, Ge-\nschafts-, Gewerbe- oder Berufsgeheimnis oder ein\nGeschäftsverfahren preisgeben würden oder deren\nErteilung der öffentlichen Ordnung widerspräche." } ], "source_heading_line_ids": [ "pdf-016-line-009", "pdf-016-line-011" ], "source_heading_word_ids": [ "p016-tsv00033", "p016-tsv00034", "p016-tsv00036", "p016-tsv00037", "p016-tsv00038" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.4093700419972, 119.31656034199277, 300.3774148390107, 378.158750411049 ], "source_line_ids": [ "pdf-016-line-009", "pdf-016-line-011", "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031", "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053", "pdf-016-line-055" ], "source_page": 16 } ], "title": "Artikel 26\nAustausch von Informationen" }, { "id": "article-27", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-065", "pdf-016-line-067" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 78.07044330377974, 421.3452548503781, 300.65426038264116, 457.61084511673795 ], "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-065", "pdf-016-line-067" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00227", "p016-tsv00228", "p016-tsv00229", "p016-tsv00230", "p016-tsv00231", "p016-tsv00232", "p016-tsv00233", "p016-tsv00235", "p016-tsv00236", "p016-tsv00237", "p016-tsv00238", "p016-tsv00239", "p016-tsv00240", "p016-tsv00241", "p016-tsv00243", "p016-tsv00244", "p016-tsv00245", "p016-tsv00246", "p016-tsv00247", "p016-tsv00248", "p016-tsv00249", "p016-tsv00250", "p016-tsv00252", "p016-tsv00253" ], "text": "(1) Dieses Abkommen berührt nicht die diplomatischen\nund konsularischen Vorrechte nach den allgemeinen Re-\ngeln des Vélkerrechts oder auf Grund besonderer inter-\nnationaler Vereinbarungen." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-070", "pdf-016-line-071", "pdf-016-line-073", "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-080" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 78.6241343910406, 463.4244130220323, 300.9311059262716, 516.5770338704374 ], "source_line_ids": [ "pdf-016-line-070", "pdf-016-line-071", "pdf-016-line-073", "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-080" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00257", "p016-tsv00258", "p016-tsv00259", "p016-tsv00260", "p016-tsv00261", "p016-tsv00262", "p016-tsv00263", "p016-tsv00264", "p016-tsv00266", "p016-tsv00267", "p016-tsv00268", "p016-tsv00269", "p016-tsv00270", "p016-tsv00271", "p016-tsv00272", "p016-tsv00274", "p016-tsv00275", "p016-tsv00276", "p016-tsv00277", "p016-tsv00278", "p016-tsv00279", "p016-tsv00281", "p016-tsv00282", "p016-tsv00283", "p016-tsv00284", "p016-tsv00285", "p016-tsv00286", "p016-tsv00287", "p016-tsv00289", "p016-tsv00290", "p016-tsv00291", "p016-tsv00292", "p016-tsv00293", "p016-tsv00294", "p016-tsv00295", "p016-tsv00297", "p016-tsv00298" ], "text": "(2) Soweit Einkünfte oder Vermögen wegen der einer\nPerson nach den allgemeinen Regeln des Völkerrechts\noder auf Grund besonderer internationaler Vereinbarun-\ngen zustehenden Vorrechte im Empfangsstaat nicht be-\nsteuert werden, steht das Besteuerungsrecht dem Ent-\nsendestaat zu." }, { "id": "para-3", "source_line_ids": [ "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087", "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 78.6241343910406, 524.0516211772443, 301.207951469902, 606.8257546859586 ], "source_line_ids": [ "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087", "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00302", "p016-tsv00303", "p016-tsv00304", "p016-tsv00305", "p016-tsv00306", "p016-tsv00307", "p016-tsv00308", "p016-tsv00309", "p016-tsv00311", "p016-tsv00312", "p016-tsv00313", "p016-tsv00314", "p016-tsv00315", "p016-tsv00316", "p016-tsv00318", "p016-tsv00319", "p016-tsv00320", "p016-tsv00321", "p016-tsv00322", "p016-tsv00323", "p016-tsv00324", "p016-tsv00326", "p016-tsv00327", "p016-tsv00328", "p016-tsv00329", "p016-tsv00330", "p016-tsv00331", "p016-tsv00332", "p016-tsv00333", "p016-tsv00334", "p016-tsv00336", "p016-tsv00337", "p016-tsv00338", "p016-tsv00339", "p016-tsv00340", "p016-tsv00341", "p016-tsv00343", "p016-tsv00344", "p016-tsv00345", "p016-tsv00346", "p016-tsv00347", "p016-tsv00348", "p016-tsv00350", "p016-tsv00351", "p016-tsv00352", "p016-tsv00353", "p016-tsv00354", "p016-tsv00355", "p016-tsv00356", "p016-tsv00357", "p016-tsv00358", "p016-tsv00360", "p016-tsv00361", "p016-tsv00362", "p016-tsv00363", "p016-tsv00364", "p016-tsv00365", "p016-tsv00366", "p016-tsv00367", "p016-tsv00369", "p016-tsv00370" ], "text": "(3) Bei Anwendung des Abkommens gelten die Ange-\nhörigen einer diplomatischen oder konsularischen Ver-\ntretung, die ein Vertragstaat im anderen Vertragstaat\noder in einem dritten Staat unterhält, sowie die ihnen\nnahestehenden Personen als im Entsendestaat ansässig,\nwenn sie die Staatsangehörigkeit des Entsendestaates\nbesitzen und dort zu den Steuern vom Einkommen und\nvom Vermögen wie in diesem Staat ansässige Personen\nherangezogen werden." } ], "source_heading_line_ids": [ "pdf-016-line-057", "pdf-016-line-059" ], "source_heading_word_ids": [ "p016-tsv00217", "p016-tsv00218", "p016-tsv00220", "p016-tsv00221", "p016-tsv00222", "p016-tsv00223" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 78.07044330377974, 394.4921078592568, 301.207951469902, 606.8257546859586 ], "source_line_ids": [ "pdf-016-line-057", "pdf-016-line-059", "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-065", "pdf-016-line-067", "pdf-016-line-070", "pdf-016-line-071", "pdf-016-line-073", "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-080", "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087", "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097" ], "source_page": 16 } ], "title": "Artikel 27\nDiplomatische und konsularische Vorrechte" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-016-line-103", "pdf-016-line-105", "pdf-016-line-107", "pdf-016-line-109", "pdf-016-line-111" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.13252449836678, 647.2438934561, 301.4847970135324, 692.3682538638606 ], "source_line_ids": [ "pdf-016-line-103", "pdf-016-line-105", "pdf-016-line-107", "pdf-016-line-109", "pdf-016-line-111" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00382", "p016-tsv00383", "p016-tsv00384", "p016-tsv00385", "p016-tsv00386", "p016-tsv00387", "p016-tsv00388", "p016-tsv00389", "p016-tsv00390", "p016-tsv00392", "p016-tsv00393", "p016-tsv00394", "p016-tsv00395", "p016-tsv00396", "p016-tsv00397", "p016-tsv00398", "p016-tsv00400", "p016-tsv00401", "p016-tsv00402", "p016-tsv00403", "p016-tsv00404", "p016-tsv00405", "p016-tsv00406", "p016-tsv00408", "p016-tsv00409", "p016-tsv00410", "p016-tsv00411", "p016-tsv00412", "p016-tsv00413", "p016-tsv00414", "p016-tsv00416", "p016-tsv00417", "p016-tsv00418", "p016-tsv00419" ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern\n“nicht die Regierung der Bundesrepublik Deutschland ge-\ngenüber der Regierung der Republik Liberia innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt." } ], "source_heading_line_ids": [ "pdf-016-line-099", "pdf-016-line-101" ], "source_heading_word_ids": [ "p016-tsv00374", "p016-tsv00375", "p016-tsv00377", "p016-tsv00378" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.13252449836678, 620.1139098980599, 301.4847970135324, 692.3682538638606 ], "source_line_ids": [ "pdf-016-line-099", "pdf-016-line-101", "pdf-016-line-103", "pdf-016-line-105", "pdf-016-line-107", "pdf-016-line-109", "pdf-016-line-111" ], "source_page": 16 } ], "title": "Artikel 28\nLand Berlin" }, { "id": "article-29", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 79.73151656556229, 740.260979940809, 301.207951469902, 766.2836172311739 ], "source_line_ids": [ "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00430", "p016-tsv00431", "p016-tsv00432", "p016-tsv00433", "p016-tsv00434", "p016-tsv00435", "p016-tsv00436", "p016-tsv00437", "p016-tsv00439", "p016-tsv00440", "p016-tsv00441", "p016-tsv00442", "p016-tsv00443", "p016-tsv00444", "p016-tsv00445", "p016-tsv00446", "p016-tsv00448", "p016-tsv00449" ], "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Rati-\nfikationsurkunden sollen so bald wie möglich in Bonn\nausgetauscht werden." }, { "id": "para-2", "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006", "pdf-017-line-009", "pdf-017-line-010", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-019", "pdf-017-line-022", "pdf-017-line-024", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 60.35232851143257, 81.66678724103913, 283.4898366775548, 213.71782966129564 ], "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006", "pdf-017-line-009", "pdf-017-line-010", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-019", "pdf-017-line-022", "pdf-017-line-024", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00015", "p017-tsv00016", "p017-tsv00017", "p017-tsv00018", "p017-tsv00019", "p017-tsv00020", "p017-tsv00021", "p017-tsv00022", "p017-tsv00023", "p017-tsv00025", "p017-tsv00026", "p017-tsv00027", "p017-tsv00028", "p017-tsv00029", "p017-tsv00030", "p017-tsv00031", "p017-tsv00032", "p017-tsv00034", "p017-tsv00038", "p017-tsv00039", "p017-tsv00040", "p017-tsv00041", "p017-tsv00042", "p017-tsv00043", "p017-tsv00044", "p017-tsv00045", "p017-tsv00046", "p017-tsv00048", "p017-tsv00049", "p017-tsv00050", "p017-tsv00051", "p017-tsv00052", "p017-tsv00053", "p017-tsv00054", "p017-tsv00056", "p017-tsv00057", "p017-tsv00058", "p017-tsv00062", "p017-tsv00063", "p017-tsv00064", "p017-tsv00065", "p017-tsv00066", "p017-tsv00067", "p017-tsv00068", "p017-tsv00069", "p017-tsv00070", "p017-tsv00071", "p017-tsv00072", "p017-tsv00076", "p017-tsv00077", "p017-tsv00078", "p017-tsv00079", "p017-tsv00080", "p017-tsv00081", "p017-tsv00082", "p017-tsv00090", "p017-tsv00091", "p017-tsv00092", "p017-tsv00093", "p017-tsv00094", "p017-tsv00095", "p017-tsv00096", "p017-tsv00097", "p017-tsv00086", "p017-tsv00099", "p017-tsv00100", "p017-tsv00101", "p017-tsv00102", "p017-tsv00103", "p017-tsv00104", "p017-tsv00105", "p017-tsv00107", "p017-tsv00108", "p017-tsv00109", "p017-tsv00110", "p017-tsv00111", "p017-tsv00112", "p017-tsv00113", "p017-tsv00114", "p017-tsv00116" ], "text": "(2) Dieses Abkommen tritt am Tage nach dem Aus-\ntausch der Ratifikationsurkunden in Kraft und ist anzu-\nwenden:\na) in der Bundesrepublik Deutschland auf die Steuern, die\nfür den Veranlagunyszeitraum 1970 und die folgenden\nVeranlagungszeiträume erhoben werden;\nb) in Liberia auf die Steuern, die für das Steuerjahr 1970\nund für die folgenden Steuerjahre erhoben werden;\nin beiden Vertragstaaten auf die im Abzugsweg er-\nc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember 1969 gezahlt\nwerden." } ], "source_heading_line_ids": [ "pdf-016-line-114", "pdf-016-line-116" ], "source_heading_word_ids": [ "p016-tsv00423", "p016-tsv00424", "p016-tsv00426" ], "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 79.73151656556229, 712.85415981585, 301.207951469902, 766.2836172311739 ], "source_line_ids": [ "pdf-016-line-114", "pdf-016-line-116", "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122" ], "source_page": 16 }, { "bbox": [ 60.35232851143257, 81.66678724103913, 283.4898366775548, 213.71782966129564 ], "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006", "pdf-017-line-009", "pdf-017-line-010", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-019", "pdf-017-line-022", "pdf-017-line-024", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029" ], "source_page": 17 } ], "title": "Artikel 29\nInkrafttreten" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-035", "pdf-017-line-037", "pdf-017-line-038", "pdf-017-line-041", "pdf-017-line-042", "pdf-017-line-044", "pdf-017-line-046", "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-054", "pdf-017-line-055", "pdf-017-line-057", "pdf-017-line-058", "pdf-017-line-059", "pdf-017-line-062", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-069", "pdf-017-line-070", "pdf-017-line-072", "pdf-017-line-074" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 60.62917405506299, 253.58229529759947, 283.76668222118525, 461.48655705360085 ], "source_line_ids": [ "pdf-017-line-035", "pdf-017-line-037", "pdf-017-line-038", "pdf-017-line-041", "pdf-017-line-042", "pdf-017-line-044", "pdf-017-line-046", "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-054", "pdf-017-line-055", "pdf-017-line-057", "pdf-017-line-058", "pdf-017-line-059", "pdf-017-line-062", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-069", "pdf-017-line-070", "pdf-017-line-072", "pdf-017-line-074" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00127", "p017-tsv00128", "p017-tsv00129", "p017-tsv00130", "p017-tsv00131", "p017-tsv00132", "p017-tsv00133", "p017-tsv00135", "p017-tsv00136", "p017-tsv00137", "p017-tsv00138", "p017-tsv00139", "p017-tsv00140", "p017-tsv00141", "p017-tsv00142", "p017-tsv00144", "p017-tsv00145", "p017-tsv00146", "p017-tsv00147", "p017-tsv00148", "p017-tsv00149", "p017-tsv00150", "p017-tsv00152", "p017-tsv00153", "p017-tsv00154", "p017-tsv00155", "p017-tsv00156", "p017-tsv00157", "p017-tsv00158", "p017-tsv00159", "p017-tsv00160", "p017-tsv00162", "p017-tsv00163", "p017-tsv00164", "p017-tsv00165", "p017-tsv00166", "p017-tsv00167", "p017-tsv00168", "p017-tsv00170", "p017-tsv00171", "p017-tsv00172", "p017-tsv00173", "p017-tsv00174", "p017-tsv00175", "p017-tsv00177", "p017-tsv00178", "p017-tsv00179", "p017-tsv00180", "p017-tsv00181", "p017-tsv00182", "p017-tsv00183", "p017-tsv00184", "p017-tsv00185", "p017-tsv00189", "p017-tsv00190", "p017-tsv00191", "p017-tsv00192", "p017-tsv00193", "p017-tsv00194", "p017-tsv00195", "p017-tsv00196", "p017-tsv00198", "p017-tsv00199", "p017-tsv00200", "p017-tsv00201", "p017-tsv00202", "p017-tsv00203", "p017-tsv00204", "p017-tsv00205", "p017-tsv00207", "p017-tsv00208", "p017-tsv00209", "p017-tsv00210", "p017-tsv00211", "p017-tsv00212", "p017-tsv00213", "p017-tsv00215", "p017-tsv00216", "p017-tsv00217", "p017-tsv00218", "p017-tsv00219", "p017-tsv00220", "p017-tsv00221", "p017-tsv00223", "p017-tsv00224", "p017-tsv00225", "p017-tsv00229", "p017-tsv00233", "p017-tsv00234", "p017-tsv00235", "p017-tsv00236", "p017-tsv00237", "p017-tsv00238", "p017-tsv00239", "p017-tsv00240", "p017-tsv00241", "p017-tsv00243", "p017-tsv00244", "p017-tsv00245", "p017-tsv00246", "p017-tsv00247", "p017-tsv00248", "p017-tsv00249", "p017-tsv00250", "p017-tsv00251", "p017-tsv00253", "p017-tsv00254", "p017-tsv00255", "p017-tsv00256", "p017-tsv00257", "p017-tsv00258", "p017-tsv00259", "p017-tsv00261", "p017-tsv00262", "p017-tsv00263", "p017-tsv00267", "p017-tsv00268", "p017-tsv00269", "p017-tsv00270", "p017-tsv00271", "p017-tsv00272", "p017-tsv00273", "p017-tsv00274", "p017-tsv00275", "p017-tsv00277", "p017-tsv00278", "p017-tsv00279", "p017-tsv00280", "p017-tsv00281", "p017-tsv00282", "p017-tsv00283", "p017-tsv00285", "p017-tsv00286", "p017-tsv00287", "p017-tsv00288", "p017-tsv00289", "p017-tsv00290", "p017-tsv00291", "p017-tsv00292", "p017-tsv00294", "p017-tsv00295", "p017-tsv00296" ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in\nKraft, jedoch kann jeder der Vertragstaaten bis zum\ndreißigsten Juni eines jeden Kalenderjahres nach Ab-\nlauf von fiinf Jahren, vom Tage des Inkrafttretens an\ngerechnet, das Abkommen gegenüber dem anderen Ver-\ntragstaat auf diplomatischem Wege schriftlich kündigen;\nin diesem Fall ist das Abkommen nicht mehr anzuwenden:\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie für den Veranlagungszeitraum, der auf den Ver-\nanlagungszeitraum folgt, in dem die Kündigung aus-\ngesprochen wird, und für die folgenden Veranlagungs-\nzeiträume erhoben werden;\nb\nin Liberia auf die Steuern, die für das Steuerjahr,\ndas auf das Steuerjahr folgt, in dem die Kündigung\nausgesprochen wird, und für die folgenden Steuer-\njahre erhoben werden;\nc) in beiden Vertragstaaten auf die im Abzugsweg er-\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember des Kündigungs-\njahres gezahlt werden." } ], "source_heading_line_ids": [ "pdf-017-line-030", "pdf-017-line-033" ], "source_heading_word_ids": [ "p017-tsv00120", "p017-tsv00121", "p017-tsv00123" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 60.62917405506299, 226.17547517264057, 283.76668222118525, 461.48655705360085 ], "source_line_ids": [ "pdf-017-line-030", "pdf-017-line-033", "pdf-017-line-035", "pdf-017-line-037", "pdf-017-line-038", "pdf-017-line-041", "pdf-017-line-042", "pdf-017-line-044", "pdf-017-line-046", "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-054", "pdf-017-line-055", "pdf-017-line-057", "pdf-017-line-058", "pdf-017-line-059", "pdf-017-line-062", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-069", "pdf-017-line-070", "pdf-017-line-072", "pdf-017-line-074" ], "source_page": 17 } ], "title": "Artikel 30\nAuBerkrafttreten" } ], "authenticity": "authentic-language-transcription", "content_sha256": "ad2adf4f69b7e958e053f80f15a41a257bb58e2552d189002ae1ba93d0d14b53", "form": "machine-transcription", "input_sha256": "46b24c773ceb8f959d669f362986c5d06d83579908b1284039be37ac34baf7bf", "source_sha256": "7f11bb820fbc626637ca673b6bef95b9a87d275112fdd54dfbcafefb74b1b584", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Liberia/1973-09-06-Liberia-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "en": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-029", "pdf-002-line-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 313.11230984601025, 433.8029003617232, 534.3118992067195, 452.0741137783624 ], "source_line_ids": [ "pdf-002-line-029", "pdf-002-line-032" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00388", "p002-tsv00389", "p002-tsv00390", "p002-tsv00391", "p002-tsv00392", "p002-tsv00393", "p002-tsv00394", "p002-tsv00395", "p002-tsv00396", "p002-tsv00398", "p002-tsv00399", "p002-tsv00400", "p002-tsv00401", "p002-tsv00402", "p002-tsv00403", "p002-tsv00404", "p002-tsv00405", "p002-tsv00406" ], "text": "This Agreement shall apply to persons who are res-\nidents of one or both of the Contracting States." } ], "source_heading_line_ids": [ "pdf-002-line-026", "pdf-002-line-028" ], "source_heading_word_ids": [ "p002-tsv00380", "p002-tsv00381", "p002-tsv00383", "p002-tsv00384" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 313.11230984601025, 407.5034265044393, 534.3118992067195, 452.0741137783624 ], "source_line_ids": [ "pdf-002-line-026", "pdf-002-line-028", "pdf-002-line-029", "pdf-002-line-032" ], "source_page": 2 } ], "title": "Article 1\nPersonal scope" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-037", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 312.8354643023799, 489.1702137454785, 534.58874475035, 532.9103913186452 ], "source_line_ids": [ "pdf-002-line-037", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00418", "p002-tsv00419", "p002-tsv00420", "p002-tsv00421", "p002-tsv00422", "p002-tsv00423", "p002-tsv00424", "p002-tsv00425", "p002-tsv00426", "p002-tsv00427", "p002-tsv00429", "p002-tsv00430", "p002-tsv00431", "p002-tsv00432", "p002-tsv00433", "p002-tsv00434", "p002-tsv00435", "p002-tsv00436", "p002-tsv00437", "p002-tsv00439", "p002-tsv00440", "p002-tsv00441", "p002-tsv00442", "p002-tsv00443", "p002-tsv00444", "p002-tsv00445", "p002-tsv00446", "p002-tsv00447", "p002-tsv00449", "p002-tsv00450", "p002-tsv00451", "p002-tsv00452", "p002-tsv00453", "p002-tsv00454", "p002-tsv00455", "p002-tsv00456", "p002-tsv00457", "p002-tsv00459" ], "text": "(1) This Agreement shall apply to taxes on income and\non capital imposed on behalf of each Contracting State\nor of its Lander, political subdivisions or local author-\nities, irrespective of the manner in which they are\nlevied." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-047", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 313.11230984601025, 540.1081420585334, 534.58874475035, 586.6166853008879 ], "source_line_ids": [ "pdf-002-line-047", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00463", "p002-tsv00464", "p002-tsv00465", "p002-tsv00466", "p002-tsv00467", "p002-tsv00468", "p002-tsv00469", "p002-tsv00470", "p002-tsv00471", "p002-tsv00472", "p002-tsv00473", "p002-tsv00475", "p002-tsv00476", "p002-tsv00477", "p002-tsv00478", "p002-tsv00479", "p002-tsv00480", "p002-tsv00481", "p002-tsv00482", "p002-tsv00483", "p002-tsv00484", "p002-tsv00486", "p002-tsv00487", "p002-tsv00488", "p002-tsv00489", "p002-tsv00490", "p002-tsv00491", "p002-tsv00492", "p002-tsv00493", "p002-tsv00494", "p002-tsv00495", "p002-tsv00497", "p002-tsv00498", "p002-tsv00499", "p002-tsv00500", "p002-tsv00501", "p002-tsv00502", "p002-tsv00503", "p002-tsv00504", "p002-tsv00505", "p002-tsv00507", "p002-tsv00508", "p002-tsv00509", "p002-tsv00510", "p002-tsv00511", "p002-tsv00512", "p002-tsv00513", "p002-tsv00514" ], "text": "(2) There shall be regarded as taxes on income and on\ncapital all taxes imposed on total income, on total capital,\nor on elements of income or of capital, including taxes\non gains from the alienation of movable or immovable\nproperty, as well as taxes on capital appreciation." }, { "id": "para-3", "source_line_ids": [ "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-072", "pdf-002-line-074", "pdf-002-line-076", "pdf-002-line-078", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086", "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-016" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 313.11230984601025, 611.255139756659, 534.58874475035, 767.390963498849 ], "source_line_ids": [ "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-072", "pdf-002-line-074", "pdf-002-line-076", "pdf-002-line-078", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086" ], "source_page": 2 }, { "bbox": [ 311.7280821278581, 83.60464320947057, 522.4075408306112, 153.3674580730023 ], "source_line_ids": [ "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-016" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00518", "p002-tsv00519", "p002-tsv00520", "p002-tsv00521", "p002-tsv00522", "p002-tsv00523", "p002-tsv00524", "p002-tsv00525", "p002-tsv00526", "p002-tsv00528", "p002-tsv00529", "p002-tsv00530", "p002-tsv00531", "p002-tsv00533", "p002-tsv00534", "p002-tsv00535", "p002-tsv00536", "p002-tsv00537", "p002-tsv00538", "p002-tsv00539", "p002-tsv00542", "p002-tsv00543", "p002-tsv00544", "p002-tsv00545", "p002-tsv00546", "p002-tsv00549", "p002-tsv00550", "p002-tsv00551", "p002-tsv00552", "p002-tsv00555", "p002-tsv00556", "p002-tsv00557", "p002-tsv00558", "p002-tsv00559", "p002-tsv00562", "p002-tsv00563", "p002-tsv00564", "p002-tsv00565", "p002-tsv00568", "p002-tsv00569", "p002-tsv00570", "p002-tsv00571", "p002-tsv00574", "p002-tsv00575", "p002-tsv00576", "p002-tsv00577", "p002-tsv00578", "p002-tsv00581", "p002-tsv00582", "p002-tsv00583", "p002-tsv00584", "p002-tsv00585", "p002-tsv00588", "p002-tsv00589", "p002-tsv00590", "p002-tsv00591", "p002-tsv00592", "p002-tsv00593", "p002-tsv00595", "p002-tsv00596", "p002-tsv00597", "p002-tsv00600", "p002-tsv00601", "p002-tsv00602", "p002-tsv00605", "p002-tsv00606", "p002-tsv00607", "p003-tsv00546", "p003-tsv00547", "p003-tsv00548", "p003-tsv00549", "p003-tsv00552", "p003-tsv00553", "p003-tsv00554", "p003-tsv00555", "p003-tsv00556", "p003-tsv00559", "p003-tsv00560", "p003-tsv00561", "p003-tsv00562", "p003-tsv00563", "p003-tsv00564", "p003-tsv00565", "p003-tsv00566", "p003-tsv00567", "p003-tsv00569", "p003-tsv00570", "p003-tsv00571", "p003-tsv00572", "p003-tsv00573", "p003-tsv00574", "p003-tsv00575", "p003-tsv00577", "p003-tsv00578", "p003-tsv00579", "p003-tsv00580", "p003-tsv00581", "p003-tsv00582", "p003-tsv00583", "p003-tsv00584", "p003-tsv00588", "p003-tsv00589", "p003-tsv00590", "p003-tsv00591", "p003-tsv00592", "p003-tsv00593" ], "text": "(3) The existing taxes to which this Agreement shall\napply are, in particular:\na) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax) including\nthe Ergänzungsabgabe (surchage) thereon,\nthe Körperschaftsteuer (corporation tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Vermögensteuer (capital tax),\nthe Gewerbesteuer (trade tax), and\nthe Grundsteuer (real property tax)\n(hereinafter referred to as \"German tax\");\nb) in Liberia:\nthe income tax,\nthe austerity tax,\nthe realty lease tax,\nthe real property tax, and\nany other tax on income or capital imposed by\nLiberian legislation including taxes to which section\n151 of the Liberian Internal Revenue Code applies\n(hereinafter referred to as “Liberian tax\")." }, { "id": "para-4", "source_line_ids": [ "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 299.82372375174987, 161.39571851364684, 522.1306952869808, 187.97202893784942 ], "source_line_ids": [ "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00597", "p003-tsv00598", "p003-tsv00599", "p003-tsv00600", "p003-tsv00601", "p003-tsv00602", "p003-tsv00603", "p003-tsv00604", "p003-tsv00605", "p003-tsv00607", "p003-tsv00608", "p003-tsv00609", "p003-tsv00610", "p003-tsv00611", "p003-tsv00612", "p003-tsv00613", "p003-tsv00615", "p003-tsv00616", "p003-tsv00617", "p003-tsv00618", "p003-tsv00619", "p003-tsv00620", "p003-tsv00621", "p003-tsv00622", "p003-tsv00623", "p003-tsv00624", "p003-tsv00625" ], "text": "(4) This Agreement shall also apply to any identical\nor substantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes." }, { "id": "para-5", "source_line_ids": [ "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 299.54687820811944, 196.00028937849393, 522.4075408306112, 231.71220651101615 ], "source_line_ids": [ "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00629", "p003-tsv00630", "p003-tsv00631", "p003-tsv00632", "p003-tsv00633", "p003-tsv00634", "p003-tsv00635", "p003-tsv00636", "p003-tsv00637", "p003-tsv00639", "p003-tsv00640", "p003-tsv00641", "p003-tsv00642", "p003-tsv00643", "p003-tsv00644", "p003-tsv00645", "p003-tsv00646", "p003-tsv00647", "p003-tsv00648", "p003-tsv00650", "p003-tsv00651", "p003-tsv00652", "p003-tsv00653", "p003-tsv00654", "p003-tsv00655", "p003-tsv00656", "p003-tsv00657", "p003-tsv00658", "p003-tsv00659", "p003-tsv00661", "p003-tsv00662", "p003-tsv00663" ], "text": "(5) The provisions of this Agreement in respect of\ntaxation of income or capital shall likewise apply to the\nGerman trade tax, computed on a basis other than in-\ncome or capital." } ], "source_heading_line_ids": [ "pdf-002-line-034", "pdf-002-line-036" ], "source_heading_word_ids": [ "p002-tsv00410", "p002-tsv00411", "p002-tsv00413", "p002-tsv00414" ], "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 312.8354643023799, 462.87073988819463, 534.58874475035, 767.390963498849 ], "source_line_ids": [ "pdf-002-line-034", "pdf-002-line-036", "pdf-002-line-037", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-047", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-072", "pdf-002-line-074", "pdf-002-line-076", "pdf-002-line-078", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086" ], "source_page": 2 }, { "bbox": [ 299.54687820811944, 83.60464320947057, 522.4075408306112, 231.71220651101615 ], "source_line_ids": [ "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-016", "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022", "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030" ], "source_page": 3 } ], "title": "Article 2\nTaxes covered" }, { "id": "article-3", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-042", "pdf-003-line-045", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-059", "pdf-003-line-060", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-081", "pdf-003-line-084", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-097", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-102", "pdf-003-line-104", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-128", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-134", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140", "pdf-004-line-004", "pdf-004-line-005" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 299.82372375174987, 279.0512594541269, 524.8991507232851, 769.8824926011181 ], "source_line_ids": [ "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-042", "pdf-003-line-045", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-059", "pdf-003-line-060", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-081", "pdf-003-line-084", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-097", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-102", "pdf-003-line-104", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-128", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-134", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140" ], "source_page": 3 }, { "bbox": [ 321.9713672421839, 82.49729694179547, 532.3739804013065, 99.38432752384084 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-005" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00675", "p003-tsv00676", "p003-tsv00677", "p003-tsv00678", "p003-tsv00679", "p003-tsv00680", "p003-tsv00681", "p003-tsv00682", "p003-tsv00684", "p003-tsv00688", "p003-tsv00689", "p003-tsv00690", "p003-tsv00691", "p003-tsv00692", "p003-tsv00693", "p003-tsv00694", "p003-tsv00695", "p003-tsv00696", "p003-tsv00698", "p003-tsv00699", "p003-tsv00700", "p003-tsv00701", "p003-tsv00702", "p003-tsv00703", "p003-tsv00704", "p003-tsv00705", "p003-tsv00706", "p003-tsv00708", "p003-tsv00709", "p003-tsv00710", "p003-tsv00711", "p003-tsv00712", "p003-tsv00713", "p003-tsv00714", "p003-tsv00715", "p003-tsv00716", "p003-tsv00718", "p003-tsv00719", "p003-tsv00720", "p003-tsv00721", "p003-tsv00722", "p003-tsv00723", "p003-tsv00724", "p003-tsv00725", "p003-tsv00726", "p003-tsv00727", "p003-tsv00728", "p003-tsv00730", "p003-tsv00731", "p003-tsv00732", "p003-tsv00733", "p003-tsv00734", "p003-tsv00735", "p003-tsv00736", "p003-tsv00737", "p003-tsv00739", "p003-tsv00740", "p003-tsv00741", "p003-tsv00742", "p003-tsv00743", "p003-tsv00744", "p003-tsv00745", "p003-tsv00747", "p003-tsv00748", "p003-tsv00749", "p003-tsv00750", "p003-tsv00751", "p003-tsv00752", "p003-tsv00753", "p003-tsv00754", "p003-tsv00755", "p003-tsv00757", "p003-tsv00758", "p003-tsv00759", "p003-tsv00760", "p003-tsv00761", "p003-tsv00762", "p003-tsv00763", "p003-tsv00764", "p003-tsv00765", "p003-tsv00767", "p003-tsv00768", "p003-tsv00769", "p003-tsv00770", "p003-tsv00771", "p003-tsv00772", "p003-tsv00773", "p003-tsv00774", "p003-tsv00776", "p003-tsv00777", "p003-tsv00778", "p003-tsv00779", "p003-tsv00787", "p003-tsv00788", "p003-tsv00789", "p003-tsv00790", "p003-tsv00791", "p003-tsv00792", "p003-tsv00793", "p003-tsv00794", "p003-tsv00795", "p003-tsv00783", "p003-tsv00797", "p003-tsv00798", "p003-tsv00799", "p003-tsv00800", "p003-tsv00801", "p003-tsv00802", "p003-tsv00803", "p003-tsv00804", "p003-tsv00805", "p003-tsv00807", "p003-tsv00808", "p003-tsv00809", "p003-tsv00810", "p003-tsv00811", "p003-tsv00812", "p003-tsv00813", "p003-tsv00814", "p003-tsv00815", "p003-tsv00816", "p003-tsv00818", "p003-tsv00819", "p003-tsv00820", "p003-tsv00821", "p003-tsv00822", "p003-tsv00823", "p003-tsv00824", "p003-tsv00825", "p003-tsv00827", "p003-tsv00828", "p003-tsv00829", "p003-tsv00830", "p003-tsv00831", "p003-tsv00832", "p003-tsv00833", "p003-tsv00834", "p003-tsv00835", "p003-tsv00837", "p003-tsv00838", "p003-tsv00839", "p003-tsv00840", "p003-tsv00841", "p003-tsv00842", "p003-tsv00843", "p003-tsv00844", "p003-tsv00845", "p003-tsv00846", "p003-tsv00848", "p003-tsv00849", "p003-tsv00850", "p003-tsv00851", "p003-tsv00852", "p003-tsv00853", "p003-tsv00854", "p003-tsv00855", "p003-tsv00857", "p003-tsv00858", "p003-tsv00862", "p003-tsv00863", "p003-tsv00864", "p003-tsv00865", "p003-tsv00866", "p003-tsv00867", "p003-tsv00868", "p003-tsv00869", "p003-tsv00870", "p003-tsv00872", "p003-tsv00873", "p003-tsv00874", "p003-tsv00875", "p003-tsv00876", "p003-tsv00877", "p003-tsv00878", "p003-tsv00879", "p003-tsv00880", "p003-tsv00881", "p003-tsv00882", "p003-tsv00884", "p003-tsv00892", "p003-tsv00893", "p003-tsv00894", "p003-tsv00895", "p003-tsv00896", "p003-tsv00897", "p003-tsv00898", "p003-tsv00899", "p003-tsv00888", "p003-tsv00901", "p003-tsv00902", "p003-tsv00903", "p003-tsv00904", "p003-tsv00905", "p003-tsv00906", "p003-tsv00907", "p003-tsv00908", "p003-tsv00909", "p003-tsv00911", "p003-tsv00915", "p003-tsv00916", "p003-tsv00917", "p003-tsv00918", "p003-tsv00919", "p003-tsv00920", "p003-tsv00921", "p003-tsv00922", "p003-tsv00962", "p003-tsv00924", "p003-tsv00925", "p003-tsv00926", "p003-tsv00927", "p003-tsv00928", "p003-tsv00929", "p003-tsv00930", "p003-tsv00932", "p003-tsv00933", "p003-tsv00934", "p003-tsv00935", "p003-tsv00936", "p003-tsv00937", "p003-tsv00938", "p003-tsv00939", "p003-tsv00941", "p003-tsv00942", "p003-tsv00943", "p003-tsv00944", "p003-tsv00945", "p003-tsv00946", "p003-tsv00947", "p003-tsv00948", "p003-tsv00950", "p003-tsv00951", "p003-tsv00952", "p003-tsv00953", "p003-tsv00954", "p003-tsv00955", "p003-tsv00956", "p003-tsv00957", "p003-tsv00958", "p003-tsv00966", "p003-tsv00967", "p003-tsv00968", "p003-tsv00969", "p003-tsv00970", "p003-tsv00973", "p003-tsv00974", "p003-tsv00975", "p003-tsv00976", "p003-tsv00977", "p003-tsv00978", "p003-tsv00979", "p003-tsv00980", "p003-tsv00981", "p003-tsv00982", "p003-tsv00984", "p003-tsv00985", "p003-tsv00986", "p003-tsv00987", "p003-tsv00988", "p003-tsv00989", "p003-tsv00990", "p003-tsv00991", "p003-tsv00992", "p003-tsv00994", "p003-tsv00995", "p003-tsv00996", "p003-tsv00997", "p003-tsv00998", "p003-tsv00999", "p003-tsv01000", "p003-tsv01001", "p003-tsv01002", "p003-tsv01003", "p003-tsv01005", "p003-tsv01006", "p003-tsv01007", "p003-tsv01008", "p003-tsv01009", "p003-tsv01010", "p003-tsv01011", "p003-tsv01013", "p003-tsv01014", "p003-tsv01015", "p003-tsv01016", "p003-tsv01017", "p003-tsv01018", "p003-tsv01019", "p003-tsv01021", "p003-tsv01022", "p003-tsv01023", "p003-tsv01024", "p003-tsv01025", "p003-tsv01026", "p003-tsv01027", "p003-tsv01028", "p003-tsv01029", "p003-tsv01030", "p003-tsv01032", "p003-tsv01034", "p003-tsv01035", "p003-tsv01036", "p003-tsv01037", "p003-tsv01038", "p003-tsv01039", "p003-tsv01040", "p003-tsv01041", "p003-tsv01042", "p003-tsv01067", "p003-tsv01044", "p003-tsv01045", "p003-tsv01046", "p003-tsv01047", "p003-tsv01048", "p003-tsv01049", "p003-tsv01051", "p003-tsv01052", "p003-tsv01053", "p003-tsv01054", "p003-tsv01055", "p003-tsv01056", "p003-tsv01057", "p003-tsv01058", "p003-tsv01059", "p003-tsv01061", "p003-tsv01062", "p003-tsv01063", "p003-tsv01071", "p003-tsv01072", "p003-tsv01073", "p003-tsv01074", "p003-tsv01075", "p003-tsv01076", "p003-tsv01077", "p003-tsv01078", "p003-tsv01091", "p003-tsv01080", "p003-tsv01081", "p003-tsv01082", "p003-tsv01083", "p003-tsv01084", "p003-tsv01085", "p003-tsv01086", "p003-tsv01087", "p004-tsv00488", "p004-tsv00489", "p004-tsv00490", "p004-tsv00491", "p004-tsv00492", "p004-tsv00493", "p004-tsv00494", "p004-tsv00495", "p004-tsv00496", "p004-tsv00497", "p004-tsv00499", "p004-tsv00500", "p004-tsv00501", "p004-tsv00502" ], "text": "(1) In this Agreement, unless the context otherwise\nrequires:\na) the term “Federal Republic of Germany”, when used\nin a geographical sense, means the territcry in which\nthe Basic Law for the Federal Republic of Germany\nis in force, as well as any area adjacent to the\nterritorial waters of the Federal Republic of Germany\ndesignated, in accordance with international law as\nrelated to the rights which the Federal Republic of\nGermany may exercise with respect to the sea bed\nand sub-soil and their natural resources, as domestic\narea for tax purposes;\nthe term “Liberia” means the Republic of Liberia, and,\nb\nwhen used in a geographical sense, the territory of\nLiberia as well as any area adjacent to the territorial\nwaters of Liberia designated in accordance with inter-\nnational law as related to the rights which Liberia\nmay exercise with respect to the sea bed and sub-soil\nand their natural resources, as domestic area for\ntax purposes;\nc) the term “person” comprises an individual, a company\nor any other body treated as a legal entity for tax\npurposes;\nthe term “company” means any corporation or any\nd\nentity which is treated as a corporation for tax\npurposes;\nthe terms “enterprise of a Contracting State” and\ne\n“enterprise of the other Contracting State\" mean\nrespectively an enterprise carried on by a resident\nof a Contracting State and an enterprise carried\non by a resident of the other Contracting State;\nf) the term “national” means:\naa) in respect of the Federal Republic of Germany all\nGermans in the meaning of paragraph (1) of Ar-\nticle 116 of the Basic Law for the Federal Republic\nof Germany and all legal persons, partnerships\nand associations deriving their status as such\nfrom the law in force in the Federal Republic of\nGermany;\nin respect of Liberia all citizens of Liberia and\nbb\nall legal persons, partnerships and associations\nderiving their status as such from the law in\nforce in Liberia;\nthe term “competent authority” means in the case\ng\nof the Federal Republic of Germany the Federal\nMinister of Finance, and in ihe case of Liberia the\nSecretary of the Treasury." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 309.5133177788147, 107.41258796448537, 532.9276714885674, 152.81378493916475 ], "source_line_ids": [ "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00506", "p004-tsv00507", "p004-tsv00508", "p004-tsv00509", "p004-tsv00510", "p004-tsv00511", "p004-tsv00512", "p004-tsv00513", "p004-tsv00514", "p004-tsv00515", "p004-tsv00517", "p004-tsv00518", "p004-tsv00519", "p004-tsv00520", "p004-tsv00521", "p004-tsv00522", "p004-tsv00523", "p004-tsv00525", "p004-tsv00526", "p004-tsv00527", "p004-tsv00528", "p004-tsv00529", "p004-tsv00530", "p004-tsv00531", "p004-tsv00532", "p004-tsv00534", "p004-tsv00535", "p004-tsv00536", "p004-tsv00537", "p004-tsv00538", "p004-tsv00539", "p004-tsv00540", "p004-tsv00541", "p004-tsv00542", "p004-tsv00543", "p004-tsv00544", "p004-tsv00546", "p004-tsv00547", "p004-tsv00548", "p004-tsv00549", "p004-tsv00550", "p004-tsv00551", "p004-tsv00552", "p004-tsv00553", "p004-tsv00554", "p004-tsv00555", "p004-tsv00556" ], "text": "(2) As regards the application of this Agreement by a\nContracting State any term not otherwise defined\nshall, unless the context otherwise requires, have the\nmeaning which it has under the laws of that State relat-\ning to the taxes which are the subject of this Agreement." } ], "source_heading_line_ids": [ "pdf-003-line-032", "pdf-003-line-034" ], "source_heading_word_ids": [ "p003-tsv00667", "p003-tsv00668", "p003-tsv00670", "p003-tsv00671" ], "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 299.82372375174987, 252.19811246300557, 524.8991507232851, 769.8824926011181 ], "source_line_ids": [ "pdf-003-line-032", "pdf-003-line-034", "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-042", "pdf-003-line-045", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-059", "pdf-003-line-060", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-081", "pdf-003-line-084", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-097", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-102", "pdf-003-line-104", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-128", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-134", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140" ], "source_page": 3 }, { "bbox": [ 309.5133177788147, 82.49729694179547, 532.9276714885674, 152.81378493916475 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-005", "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016" ], "source_page": 4 } ], "title": "Article 3\nGeneral definitions" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 310.0670088660756, 200.15283788227558, 533.2045170321978, 245.27719829003615 ], "source_line_ids": [ "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00568", "p004-tsv00569", "p004-tsv00570", "p004-tsv00571", "p004-tsv00572", "p004-tsv00573", "p004-tsv00574", "p004-tsv00575", "p004-tsv00576", "p004-tsv00578", "p004-tsv00579", "p004-tsv00580", "p004-tsv00581", "p004-tsv00582", "p004-tsv00583", "p004-tsv00584", "p004-tsv00585", "p004-tsv00586", "p004-tsv00588", "p004-tsv00589", "p004-tsv00590", "p004-tsv00591", "p004-tsv00592", "p004-tsv00593", "p004-tsv00594", "p004-tsv00595", "p004-tsv00596", "p004-tsv00597", "p004-tsv00598", "p004-tsv00600", "p004-tsv00601", "p004-tsv00602", "p004-tsv00603", "p004-tsv00604", "p004-tsv00605", "p004-tsv00606", "p004-tsv00607", "p004-tsv00608", "p004-tsv00610", "p004-tsv00611", "p004-tsv00612", "p004-tsv00613", "p004-tsv00614", "p004-tsv00615", "p004-tsv00616", "p004-tsv00617", "p004-tsv00618" ], "text": "{1) For the purposes of this Agreement, the term\n“resident of a Contracting State“ means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, place of manage-\nment or any other criterion of a similar nature." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-037", "pdf-004-line-038", "pdf-004-line-040", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052", "pdf-004-line-054", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 310.343854409706, 262.7179020059191, 533.7582081194587, 512.4244853666557 ], "source_line_ids": [ "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-037", "pdf-004-line-038", "pdf-004-line-040", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052", "pdf-004-line-054", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00622", "p004-tsv00623", "p004-tsv00624", "p004-tsv00625", "p004-tsv00626", "p004-tsv00627", "p004-tsv00628", "p004-tsv00629", "p004-tsv00630", "p004-tsv00631", "p004-tsv00633", "p004-tsv00634", "p004-tsv00635", "p004-tsv00636", "p004-tsv00637", "p004-tsv00638", "p004-tsv00639", "p004-tsv00640", "p004-tsv00641", "p004-tsv00643", "p004-tsv00644", "p004-tsv00645", "p004-tsv00646", "p004-tsv00647", "p004-tsv00648", "p004-tsv00649", "p004-tsv00650", "p004-tsv00651", "p004-tsv00653", "p004-tsv00654", "p004-tsv00655", "p004-tsv00659", "p004-tsv00660", "p004-tsv00661", "p004-tsv00662", "p004-tsv00663", "p004-tsv00664", "p004-tsv00665", "p004-tsv00666", "p004-tsv00667", "p004-tsv00668", "p004-tsv00669", "p004-tsv00670", "p004-tsv00672", "p004-tsv00673", "p004-tsv00674", "p004-tsv00675", "p004-tsv00676", "p004-tsv00677", "p004-tsv00678", "p004-tsv00679", "p004-tsv00680", "p004-tsv00682", "p004-tsv00683", "p004-tsv00684", "p004-tsv00685", "p004-tsv00686", "p004-tsv00687", "p004-tsv00688", "p004-tsv00689", "p004-tsv00690", "p004-tsv00691", "p004-tsv00693", "p004-tsv00694", "p004-tsv00695", "p004-tsv00696", "p004-tsv00697", "p004-tsv00698", "p004-tsv00699", "p004-tsv00700", "p004-tsv00701", "p004-tsv00702", "p004-tsv00704", "p004-tsv00705", "p004-tsv00706", "p004-tsv00707", "p004-tsv00708", "p004-tsv00709", "p004-tsv00710", "p004-tsv00711", "p004-tsv00712", "p004-tsv00714", "p004-tsv00715", "p004-tsv00716", "p004-tsv00717", "p004-tsv00718", "p004-tsv00719", "p004-tsv00720", "p004-tsv00721", "p004-tsv00723", "p004-tsv00724", "p004-tsv00725", "p004-tsv00726", "p004-tsv00727", "p004-tsv00731", "p004-tsv00735", "p004-tsv00736", "p004-tsv00737", "p004-tsv00738", "p004-tsv00739", "p004-tsv00740", "p004-tsv00741", "p004-tsv00742", "p004-tsv00743", "p004-tsv00744", "p004-tsv00745", "p004-tsv00747", "p004-tsv00748", "p004-tsv00749", "p004-tsv00750", "p004-tsv00751", "p004-tsv00752", "p004-tsv00753", "p004-tsv00754", "p004-tsv00755", "p004-tsv00756", "p004-tsv00758", "p004-tsv00759", "p004-tsv00760", "p004-tsv00761", "p004-tsv00762", "p004-tsv00763", "p004-tsv00764", "p004-tsv00765", "p004-tsv00766", "p004-tsv00768", "p004-tsv00769", "p004-tsv00770", "p004-tsv00771", "p004-tsv00772", "p004-tsv00773", "p004-tsv00774", "p004-tsv00775", "p004-tsv00776", "p004-tsv00777", "p004-tsv00779", "p004-tsv00780", "p004-tsv00781", "p004-tsv00782", "p004-tsv00783", "p004-tsv00784", "p004-tsv00785", "p004-tsv00786", "p004-tsv00787", "p004-tsv00788", "p004-tsv00790", "p004-tsv00793", "p004-tsv00794", "p004-tsv00795", "p004-tsv00796", "p004-tsv00797", "p004-tsv00798", "p004-tsv00799", "p004-tsv00800", "p004-tsv00801", "p004-tsv00802", "p004-tsv00803", "p004-tsv00805", "p004-tsv00806", "p004-tsv00807", "p004-tsv00808", "p004-tsv00809", "p004-tsv00810", "p004-tsv00811", "p004-tsv00812", "p004-tsv00813", "p004-tsv00814", "p004-tsv00815", "p004-tsv00816", "p004-tsv00818", "p004-tsv00819", "p004-tsv00820", "p004-tsv00821", "p004-tsv00822", "p004-tsv00823", "p004-tsv00824", "p004-tsv00825", "p004-tsv00826", "p004-tsv00827", "p004-tsv00829", "p004-tsv00837", "p004-tsv00838", "p004-tsv00839", "p004-tsv00840", "p004-tsv00841", "p004-tsv00842", "p004-tsv00843", "p004-tsv00844", "p004-tsv00845", "p004-tsv00846", "p004-tsv00847", "p004-tsv00833", "p004-tsv00849", "p004-tsv00850", "p004-tsv00851", "p004-tsv00852", "p004-tsv00853", "p004-tsv00854", "p004-tsv00855", "p004-tsv00856", "p004-tsv00858", "p004-tsv00859", "p004-tsv00860", "p004-tsv00861", "p004-tsv00862", "p004-tsv00863", "p004-tsv00864", "p004-tsv00865", "p004-tsv00867" ], "text": "(2) Where, by reason of the provisions of paragraph (1),\nan individual is a resident of both Contracting States,\nthen this case shall be determined in accordance with\nthe following rules:\na) He shali be deemed to be a resident of the Con-\ntracting State in which he has a permanent home\navailable to him. If he has a permanent home avail-\nable to him in both Contracting States, he shall be\ndeemed to be a resident of the Contracting State\nwith which his personal and economic relations are\nclosest (centre of vital interests);\nb\nIf the Contracting State in which he has his centre of\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident\nof the Contracting State in which he has an habitual\nabode;\nc) If he has an habitual abode in both Contracting States\nor in neither of them, he shall be deemed to be a\nresident of the Contracting State of which he is a\nnational;\nIf he is a national of both Contracting States or of\nd\nneither of them, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-088", "pdf-004-line-090", "pdf-004-line-092", "pdf-004-line-093" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 311.1743910405973, 520.4527458073003, 533.7582081194587, 565.8539427819796 ], "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-088", "pdf-004-line-090", "pdf-004-line-092", "pdf-004-line-093" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00871", "p004-tsv00872", "p004-tsv00873", "p004-tsv00874", "p004-tsv00875", "p004-tsv00876", "p004-tsv00877", "p004-tsv00878", "p004-tsv00879", "p004-tsv00881", "p004-tsv00882", "p004-tsv00883", "p004-tsv00884", "p004-tsv00885", "p004-tsv00886", "p004-tsv00887", "p004-tsv00888", "p004-tsv00889", "p004-tsv00890", "p004-tsv00891", "p004-tsv00893", "p004-tsv00894", "p004-tsv00895", "p004-tsv00896", "p004-tsv00897", "p004-tsv00898", "p004-tsv00899", "p004-tsv00901", "p004-tsv00902", "p004-tsv00903", "p004-tsv00904", "p004-tsv00905", "p004-tsv00906", "p004-tsv00907", "p004-tsv00908", "p004-tsv00909", "p004-tsv00911", "p004-tsv00912" ], "text": "(3) Where, by reason of the provisions of para-\ngraph (t), a person other than an individual is a resident\nof both Contracting States, the competent authorities\nof the Contracting States shall settle the question by\nmutual agreement." } ], "source_heading_line_ids": [ "pdf-004-line-019", "pdf-004-line-021" ], "source_heading_word_ids": [ "p004-tsv00560", "p004-tsv00561", "p004-tsv00563", "p004-tsv00564" ], "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 310.0670088660756, 173.02285432423545, 533.7582081194587, 565.8539427819796 ], "source_line_ids": [ "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-037", "pdf-004-line-038", "pdf-004-line-040", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052", "pdf-004-line-054", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-082", "pdf-004-line-084", "pdf-004-line-086", "pdf-004-line-088", "pdf-004-line-090", "pdf-004-line-092", "pdf-004-line-093" ], "source_page": 4 } ], "title": "Article 4\nFiscal domicile" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-103", "pdf-004-line-105" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 311.45123658422773, 609.8709569220651, 533.7582081194587, 645.8597106215061 ], "source_line_ids": [ "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-103", "pdf-004-line-105" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00924", "p004-tsv00925", "p004-tsv00926", "p004-tsv00927", "p004-tsv00928", "p004-tsv00929", "p004-tsv00930", "p004-tsv00931", "p004-tsv00932", "p004-tsv00933", "p004-tsv00935", "p004-tsv00936", "p004-tsv00937", "p004-tsv00938", "p004-tsv00939", "p004-tsv00940", "p004-tsv00941", "p004-tsv00942", "p004-tsv00944", "p004-tsv00945", "p004-tsv00946", "p004-tsv00947", "p004-tsv00948", "p004-tsv00949", "p004-tsv00950", "p004-tsv00951", "p004-tsv00952", "p004-tsv00953", "p004-tsv00955", "p004-tsv00956", "p004-tsv00957" ], "text": "(1) For the purposes of this Agreement the term “per-\nmanent establishment” means a fixed place of business\nin which the business of the enterprise is wholly or\npartly carried on." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-129", "pdf-004-line-130", "pdf-004-line-133" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 311.45123658422773, 651.9501150937192, 533.7582081194587, 767.9446366326866 ], "source_line_ids": [ "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-129", "pdf-004-line-130", "pdf-004-line-133" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00961", "p004-tsv00962", "p004-tsv00963", "p004-tsv00964", "p004-tsv00965", "p004-tsv00966", "p004-tsv00967", "p004-tsv00970", "p004-tsv00973", "p004-tsv00974", "p004-tsv00975", "p004-tsv00976", "p004-tsv00977", "p004-tsv00980", "p004-tsv00981", "p004-tsv00982", "p004-tsv00985", "p004-tsv00986", "p004-tsv00987", "p004-tsv00990", "p004-tsv00991", "p004-tsv00992", "p004-tsv00995", "p004-tsv00996", "p004-tsv00997", "p004-tsv01000", "p004-tsv01001", "p004-tsv01002", "p004-tsv01003", "p004-tsv01004", "p004-tsv01005", "p004-tsv01006", "p004-tsv01007", "p004-tsv01008", "p004-tsv01009", "p004-tsv01010", "p004-tsv01012", "p004-tsv01015", "p004-tsv01016", "p004-tsv01017", "p004-tsv01018", "p004-tsv01019", "p004-tsv01020", "p004-tsv01021", "p004-tsv01022", "p004-tsv01023", "p004-tsv01025", "p004-tsv01026", "p004-tsv01027", "p004-tsv01028", "p004-tsv01029", "p004-tsv01030", "p004-tsv01031" ], "text": "(2) The term “permanent establishment” shall include\nespecially:\na) a place of management;\nb) a branch;\nc) an office;\nd) a factory;\ne) a workshop;\nf} a mine, quarry or other place of extraction of natural\nresources;\ng) a building site or construction or assembly project\nwhich exists for more than six months." }, { "id": "para-3", "source_line_ids": [ "pdf-005-line-005", "pdf-005-line-006", "pdf-005-line-008", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-043", "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 299.54687820811944, 78.89842157185137, 523.2380774615026, 288.18686616244656 ], "source_line_ids": [ "pdf-005-line-005", "pdf-005-line-006", "pdf-005-line-008", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-043", "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00568", "p005-tsv00569", "p005-tsv00570", "p005-tsv00571", "p005-tsv00572", "p005-tsv00573", "p005-tsv00574", "p005-tsv00575", "p005-tsv00577", "p005-tsv00578", "p005-tsv00579", "p005-tsv00583", "p005-tsv00584", "p005-tsv00585", "p005-tsv00586", "p005-tsv00587", "p005-tsv00588", "p005-tsv00589", "p005-tsv00590", "p005-tsv00591", "p005-tsv00592", "p005-tsv00593", "p005-tsv00595", "p005-tsv00596", "p005-tsv00597", "p005-tsv00598", "p005-tsv00599", "p005-tsv00600", "p005-tsv00601", "p005-tsv00602", "p005-tsv00604", "p005-tsv00605", "p005-tsv00606", "p005-tsv00662", "p005-tsv00666", "p005-tsv00609", "p005-tsv00610", "p005-tsv00611", "p005-tsv00612", "p005-tsv00613", "p005-tsv00614", "p005-tsv00615", "p005-tsv00616", "p005-tsv00617", "p005-tsv00619", "p005-tsv00620", "p005-tsv00621", "p005-tsv00622", "p005-tsv00623", "p005-tsv00624", "p005-tsv00625", "p005-tsv00626", "p005-tsv00628", "p005-tsv00629", "p005-tsv00630", "p005-tsv00631", "p005-tsv00632", "p005-tsv00635", "p005-tsv00636", "p005-tsv00637", "p005-tsv00638", "p005-tsv00639", "p005-tsv00640", "p005-tsv00641", "p005-tsv00642", "p005-tsv00643", "p005-tsv00670", "p005-tsv00645", "p005-tsv00646", "p005-tsv00647", "p005-tsv00648", "p005-tsv00649", "p005-tsv00650", "p005-tsv00651", "p005-tsv00652", "p005-tsv00654", "p005-tsv00655", "p005-tsv00656", "p005-tsv00657", "p005-tsv00658", "p005-tsv00674", "p005-tsv00678", "p005-tsv00679", "p005-tsv00680", "p005-tsv00681", "p005-tsv00682", "p005-tsv00683", "p005-tsv00684", "p005-tsv00685", "p005-tsv00686", "p005-tsv00687", "p005-tsv00689", "p005-tsv00690", "p005-tsv00691", "p005-tsv00692", "p005-tsv00693", "p005-tsv00694", "p005-tsv00695", "p005-tsv00696", "p005-tsv00698", "p005-tsv00699", "p005-tsv00700", "p005-tsv00701", "p005-tsv00702", "p005-tsv00703", "p005-tsv00704", "p005-tsv00712", "p005-tsv00713", "p005-tsv00714", "p005-tsv00715", "p005-tsv00716", "p005-tsv00717", "p005-tsv00718", "p005-tsv00719", "p005-tsv00720", "p005-tsv00708", "p005-tsv00722", "p005-tsv00723", "p005-tsv00724", "p005-tsv00725", "p005-tsv00726", "p005-tsv00727", "p005-tsv00728", "p005-tsv00729", "p005-tsv00730", "p005-tsv00731", "p005-tsv00733", "p005-tsv00734", "p005-tsv00735", "p005-tsv00736", "p005-tsv00737", "p005-tsv00738", "p005-tsv00739", "p005-tsv00740", "p005-tsv00742", "p005-tsv00743", "p005-tsv00744", "p005-tsv00745", "p005-tsv00746", "p005-tsv00747", "p005-tsv00748", "p005-tsv00749", "p005-tsv00751", "p005-tsv00752", "p005-tsv00753", "p005-tsv00754" ], "text": "(3) The term “permanent establishment” shall not be\ndeemed to include:\na) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belonging\nto the enterprise;\nb\n=\nthe maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof storage, display or delivery;\nthe maintenance of a stock of goods or merchandise\nCc\nbelonging to the enterprise solely for the purpose\nof processing by another enterprise;\nd\nthe maintenance of a fixed place of business solely for\nthe purpose of purchasing goods or merc andise,\nor for collecting information, for the enterprise;\nthe maintenance of a fixed place of business solely\ne\nfor the purpose of advertising, for the supply of in-\nformation, for scientific research or for similar ac-\ntivities which have a preparatory or auxiliary charac-\nter, for the enterprise." }, { "id": "para-4", "source_line_ids": [ "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 299.270032664489, 303.4128773429793, 521.57700419972, 449.85942124301215 ], "source_line_ids": [ "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00758", "p005-tsv00759", "p005-tsv00760", "p005-tsv00761", "p005-tsv00762", "p005-tsv00763", "p005-tsv00764", "p005-tsv00765", "p005-tsv00766", "p005-tsv00767", "p005-tsv00769", "p005-tsv00770", "p005-tsv00771", "p005-tsv00772", "p005-tsv00773", "p005-tsv00774", "p005-tsv00775", "p005-tsv00776", "p005-tsv00778", "p005-tsv00779", "p005-tsv00780", "p005-tsv00781", "p005-tsv00782", "p005-tsv00783", "p005-tsv00784", "p005-tsv00785", "p005-tsv00786", "p005-tsv00787", "p005-tsv00789", "p005-tsv00790", "p005-tsv00791", "p005-tsv00792", "p005-tsv00793", "p005-tsv00794", "p005-tsv00795", "p005-tsv00796", "p005-tsv00797", "p005-tsv00799", "p005-tsv00800", "p005-tsv00801", "p005-tsv00802", "p005-tsv00803", "p005-tsv00804", "p005-tsv00808", "p005-tsv00809", "p005-tsv00810", "p005-tsv00811", "p005-tsv00812", "p005-tsv00813", "p005-tsv00814", "p005-tsv00815", "p005-tsv00816", "p005-tsv00817", "p005-tsv00819", "p005-tsv00820", "p005-tsv00821", "p005-tsv00822", "p005-tsv00823", "p005-tsv00824", "p005-tsv00825", "p005-tsv00826", "p005-tsv00827", "p005-tsv00829", "p005-tsv00830", "p005-tsv00831", "p005-tsv00832", "p005-tsv00833", "p005-tsv00834", "p005-tsv00835", "p005-tsv00836", "p005-tsv00838", "p005-tsv00839", "p005-tsv00840", "p005-tsv00841", "p005-tsv00842", "p005-tsv00843", "p005-tsv00844", "p005-tsv00845", "p005-tsv00847", "p005-tsv00855", "p005-tsv00856", "p005-tsv00857", "p005-tsv00858", "p005-tsv00859", "p005-tsv00860", "p005-tsv00861", "p005-tsv00862", "p005-tsv00863", "p005-tsv00851", "p005-tsv00865", "p005-tsv00866", "p005-tsv00867", "p005-tsv00868", "p005-tsv00869", "p005-tsv00870", "p005-tsv00871", "p005-tsv00872", "p005-tsv00873", "p005-tsv00874", "p005-tsv00876", "p005-tsv00877", "p005-tsv00878", "p005-tsv00879", "p005-tsv00880", "p005-tsv00881", "p005-tsv00882", "p005-tsv00883", "p005-tsv00884", "p005-tsv00886", "p005-tsv00887", "p005-tsv00888", "p005-tsv00889", "p005-tsv00890", "p005-tsv00891", "p005-tsv00892", "p005-tsv00893", "p005-tsv00894" ], "text": "(4} A person acting in a Contracting State on behalf\nof an enterprise of the other Contracting State—other\nthan an agent of an independent status to whom para-\ngraph (5) applies—shall be deemed to be a permanent\nestablishment in the first-mentioned State if:\na) he has, and habitually exercises in that State, an\nauthority to conclude contracts in the name of the\nenterprise, unless his activities are limited to the\npurchase of goods or merchandise for the enterprise;\nor\nhe has, and habitually exercises in that State, an\nb\nauthority to fill orders on behalf of the enterprise from\na stock of goods or merchandise which he maintains\nin that State and which belong to the enterprise." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-097" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.7163415772282, 464.8085958566261, 521.57700419972, 527.3736599802696 ], "source_line_ids": [ "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-097" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00898", "p005-tsv00899", "p005-tsv00900", "p005-tsv00901", "p005-tsv00902", "p005-tsv00903", "p005-tsv00904", "p005-tsv00905", "p005-tsv00906", "p005-tsv00907", "p005-tsv00909", "p005-tsv00910", "p005-tsv00911", "p005-tsv00912", "p005-tsv00913", "p005-tsv00914", "p005-tsv00915", "p005-tsv00916", "p005-tsv00917", "p005-tsv00919", "p005-tsv00920", "p005-tsv00921", "p005-tsv00922", "p005-tsv00923", "p005-tsv00924", "p005-tsv00925", "p005-tsv00926", "p005-tsv00928", "p005-tsv00929", "p005-tsv00930", "p005-tsv00931", "p005-tsv00932", "p005-tsv00933", "p005-tsv00934", "p005-tsv00935", "p005-tsv00936", "p005-tsv00938", "p005-tsv00939", "p005-tsv00940", "p005-tsv00941", "p005-tsv00942", "p005-tsv00943", "p005-tsv00944", "p005-tsv00945", "p005-tsv00946", "p005-tsv00947", "p005-tsv00949", "p005-tsv00950", "p005-tsv00951", "p005-tsv00952", "p005-tsv00953", "p005-tsv00954", "p005-tsv00955", "p005-tsv00956", "p005-tsv00957", "p005-tsv00958", "p005-tsv00960" ], "text": "(5) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that other State through a broker, general commission\nagent or any other agent of an independent status, where\nsuch persons are acting in the ordinary course of their\nbusiness." }, { "id": "para-6", "source_line_ids": [ "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-102", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-109", "pdf-005-line-111" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.7163415772282, 534.8482472870767, 521.3001586560896, 597.4133114107202 ], "source_line_ids": [ "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-102", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-109", "pdf-005-line-111" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00964", "p005-tsv00965", "p005-tsv00966", "p005-tsv00967", "p005-tsv00968", "p005-tsv00969", "p005-tsv00970", "p005-tsv00971", "p005-tsv00972", "p005-tsv00973", "p005-tsv00974", "p005-tsv00975", "p005-tsv00977", "p005-tsv00978", "p005-tsv00979", "p005-tsv00980", "p005-tsv00981", "p005-tsv00982", "p005-tsv00983", "p005-tsv00984", "p005-tsv00985", "p005-tsv00987", "p005-tsv00988", "p005-tsv00989", "p005-tsv00990", "p005-tsv00991", "p005-tsv00992", "p005-tsv00993", "p005-tsv00994", "p005-tsv00995", "p005-tsv00996", "p005-tsv00998", "p005-tsv00999", "p005-tsv01000", "p005-tsv01001", "p005-tsv01002", "p005-tsv01003", "p005-tsv01004", "p005-tsv01005", "p005-tsv01006", "p005-tsv01008", "p005-tsv01009", "p005-tsv01010", "p005-tsv01011", "p005-tsv01012", "p005-tsv01013", "p005-tsv01014", "p005-tsv01016", "p005-tsv01017", "p005-tsv01018", "p005-tsv01019", "p005-tsv01020", "p005-tsv01021", "p005-tsv01022", "p005-tsv01023", "p005-tsv01024", "p005-tsv01026", "p005-tsv01027", "p005-tsv01028", "p005-tsv01029" ], "text": "(6) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself make either company a permanent establish-\nment of the other." }, { "id": "para-7", "source_line_ids": [ "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117", "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131", "pdf-005-line-133" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.4394960335977, 604.6110621506084, 521.3001586560896, 706.4869187767182 ], "source_line_ids": [ "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117", "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131", "pdf-005-line-133" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01033", "p005-tsv01034", "p005-tsv01035", "p005-tsv01036", "p005-tsv01037", "p005-tsv01038", "p005-tsv01039", "p005-tsv01040", "p005-tsv01042", "p005-tsv01043", "p005-tsv01044", "p005-tsv01045", "p005-tsv01046", "p005-tsv01047", "p005-tsv01048", "p005-tsv01049", "p005-tsv01050", "p005-tsv01052", "p005-tsv01053", "p005-tsv01054", "p005-tsv01055", "p005-tsv01056", "p005-tsv01057", "p005-tsv01058", "p005-tsv01059", "p005-tsv01061", "p005-tsv01062", "p005-tsv01063", "p005-tsv01064", "p005-tsv01065", "p005-tsv01066", "p005-tsv01067", "p005-tsv01068", "p005-tsv01069", "p005-tsv01071", "p005-tsv01072", "p005-tsv01073", "p005-tsv01074", "p005-tsv01075", "p005-tsv01076", "p005-tsv01077", "p005-tsv01078", "p005-tsv01079", "p005-tsv01080", "p005-tsv01082", "p005-tsv01083", "p005-tsv01084", "p005-tsv01085", "p005-tsv01086", "p005-tsv01087", "p005-tsv01088", "p005-tsv01089", "p005-tsv01090", "p005-tsv01092", "p005-tsv01093", "p005-tsv01094", "p005-tsv01095", "p005-tsv01096", "p005-tsv01097", "p005-tsv01098", "p005-tsv01099", "p005-tsv01101", "p005-tsv01102", "p005-tsv01103", "p005-tsv01104", "p005-tsv01105", "p005-tsv01106", "p005-tsv01107", "p005-tsv01108", "p005-tsv01109", "p005-tsv01111", "p005-tsv01112", "p005-tsv01113", "p005-tsv01114", "p005-tsv01115", "p005-tsv01116", "p005-tsv01117", "p005-tsv01118", "p005-tsv01119", "p005-tsv01120", "p005-tsv01121", "p005-tsv01123", "p005-tsv01124", "p005-tsv01125", "p005-tsv01126", "p005-tsv01127", "p005-tsv01128", "p005-tsv01129", "p005-tsv01130", "p005-tsv01131", "p005-tsv01133", "p005-tsv01134", "p005-tsv01135" ], "text": "(7) Notwithstanding any other provision of this Ar-\nticle, an enterprise of a Contracting State which is\nregularly engaged in the business of furnishing personal\nservices, shall be deemed to have a permanent establish-\nment in the other Contracting State, if a person or\npersons, being employees of such enterprise and sent by\nsuch enterprise for the purposes of performing such\nservices, are present in that other State for performing\nsuch services in respect of the same project for a period\nor periods exceeding in the aggregate six months during\nany twelve-month period." } ], "source_heading_line_ids": [ "pdf-004-line-095", "pdf-004-line-097" ], "source_heading_word_ids": [ "p004-tsv00916", "p004-tsv00917", "p004-tsv00919", "p004-tsv00920" ], "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 311.45123658422773, 583.2946464978626, 533.7582081194587, 767.9446366326866 ], "source_line_ids": [ "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-103", "pdf-004-line-105", "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-129", "pdf-004-line-130", "pdf-004-line-133" ], "source_page": 4 }, { "bbox": [ 298.4394960335977, 78.89842157185137, 523.2380774615026, 706.4869187767182 ], "source_line_ids": [ "pdf-005-line-005", "pdf-005-line-006", "pdf-005-line-008", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-043", "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-079", "pdf-005-line-081", "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-097", "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-102", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-109", "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117", "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131", "pdf-005-line-133" ], "source_page": 5 } ], "title": "Article 5\nPermanent establishment" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-139", "pdf-005-line-141" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.1626504899673, 742.1988359092404, 520.7464675688287, 759.6395396251232 ], "source_line_ids": [ "pdf-005-line-139", "pdf-005-line-141" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01147", "p005-tsv01148", "p005-tsv01149", "p005-tsv01150", "p005-tsv01151", "p005-tsv01152", "p005-tsv01153", "p005-tsv01154", "p005-tsv01155", "p005-tsv01157", "p005-tsv01158", "p005-tsv01159", "p005-tsv01160", "p005-tsv01161", "p005-tsv01162", "p005-tsv01163", "p005-tsv01164", "p005-tsv01165" ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016", "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 312.28177321511896, 82.77413350871424, 535.1424358376108, 184.92682670174284 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016", "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00540", "p006-tsv00541", "p006-tsv00542", "p006-tsv00543", "p006-tsv00544", "p006-tsv00545", "p006-tsv00546", "p006-tsv00547", "p006-tsv00548", "p006-tsv00550", "p006-tsv00551", "p006-tsv00552", "p006-tsv00553", "p006-tsv00554", "p006-tsv00555", "p006-tsv00556", "p006-tsv00557", "p006-tsv00558", "p006-tsv00560", "p006-tsv00561", "p006-tsv00562", "p006-tsv00563", "p006-tsv00564", "p006-tsv00565", "p006-tsv00566", "p006-tsv00567", "p006-tsv00568", "p006-tsv00569", "p006-tsv00571", "p006-tsv00572", "p006-tsv00573", "p006-tsv00574", "p006-tsv00575", "p006-tsv00576", "p006-tsv00577", "p006-tsv00578", "p006-tsv00580", "p006-tsv00581", "p006-tsv00582", "p006-tsv00583", "p006-tsv00584", "p006-tsv00585", "p006-tsv00586", "p006-tsv00587", "p006-tsv00588", "p006-tsv00590", "p006-tsv00591", "p006-tsv00592", "p006-tsv00593", "p006-tsv00594", "p006-tsv00595", "p006-tsv00596", "p006-tsv00598", "p006-tsv00599", "p006-tsv00600", "p006-tsv00601", "p006-tsv00602", "p006-tsv00603", "p006-tsv00604", "p006-tsv00605", "p006-tsv00606", "p006-tsv00608", "p006-tsv00609", "p006-tsv00610", "p006-tsv00611", "p006-tsv00612", "p006-tsv00613", "p006-tsv00614", "p006-tsv00615", "p006-tsv00616", "p006-tsv00617", "p006-tsv00619", "p006-tsv00620", "p006-tsv00621", "p006-tsv00622", "p006-tsv00623", "p006-tsv00624", "p006-tsv00625", "p006-tsv00627", "p006-tsv00628", "p006-tsv00629", "p006-tsv00630", "p006-tsv00631", "p006-tsv00632", "p006-tsv00633", "p006-tsv00634", "p006-tsv00635", "p006-tsv00637" ], "text": "(2) The term “immovable property” shall be defined in\naccordance with the law of the Contracting State in\nwhich the property in question is situated. The term shall\nin any case include property accessory to immovable\nproperty, rights to which the provisions of general law\nrespecting landed property apply, usufruct of immovable\nproperty and rights to variable or fixed payments as\nconsideration for the working of, or the right to work,\nmineral deposits and other natural resources. Ships,\nboats and aircraft shall not be regarded as immovable\nproperty." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-030", "pdf-006-line-032" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 312.8354643023799, 193.23192370930616, 535.1424358376108, 228.94384084182835 ], "source_line_ids": [ "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-030", "pdf-006-line-032" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00641", "p006-tsv00642", "p006-tsv00643", "p006-tsv00644", "p006-tsv00645", "p006-tsv00646", "p006-tsv00647", "p006-tsv00648", "p006-tsv00649", "p006-tsv00651", "p006-tsv00652", "p006-tsv00653", "p006-tsv00654", "p006-tsv00655", "p006-tsv00656", "p006-tsv00657", "p006-tsv00658", "p006-tsv00659", "p006-tsv00660", "p006-tsv00661", "p006-tsv00663", "p006-tsv00664", "p006-tsv00665", "p006-tsv00666", "p006-tsv00667", "p006-tsv00668", "p006-tsv00669", "p006-tsv00670", "p006-tsv00671", "p006-tsv00673", "p006-tsv00674", "p006-tsv00675", "p006-tsv00676", "p006-tsv00677", "p006-tsv00678" ], "text": "(3) The provisions of paragraph (1) shall apply to\nincome derived from the direct use, letting, or use in any\nother form of immovable property, or from any extrac-\ntion or exploitation of natural resources." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-041" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 313.11230984601025, 246.66138112463005, 535.4192813812413, 282.6501348240711 ], "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-041" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00682", "p006-tsv00683", "p006-tsv00684", "p006-tsv00685", "p006-tsv00686", "p006-tsv00687", "p006-tsv00688", "p006-tsv00689", "p006-tsv00690", "p006-tsv00691", "p006-tsv00693", "p006-tsv00694", "p006-tsv00695", "p006-tsv00696", "p006-tsv00697", "p006-tsv00698", "p006-tsv00699", "p006-tsv00700", "p006-tsv00701", "p006-tsv00703", "p006-tsv00704", "p006-tsv00705", "p006-tsv00706", "p006-tsv00707", "p006-tsv00708", "p006-tsv00709", "p006-tsv00710", "p006-tsv00712", "p006-tsv00713", "p006-tsv00714", "p006-tsv00715", "p006-tsv00716", "p006-tsv00717" ], "text": "(4) The provisions of paragraphs (1) and (3) shall also\napply to the income from immovable property of an\nenterprise and to income from immovable property used\nfor the performance of professional services," } ], "source_heading_line_ids": [ "pdf-005-line-135", "pdf-005-line-137" ], "source_heading_word_ids": [ "p005-tsv01139", "p005-tsv01140", "p005-tsv01142", "p005-tsv01143" ], "source_pages": [ 5, 6 ], "source_spans": [ { "bbox": [ 298.1626504899673, 717.2835448865505, 520.7464675688287, 759.6395396251232 ], "source_line_ids": [ "pdf-005-line-135", "pdf-005-line-137", "pdf-005-line-139", "pdf-005-line-141" ], "source_page": 5 }, { "bbox": [ 312.28177321511896, 82.77413350871424, 535.4192813812413, 282.6501348240711 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016", "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024", "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-030", "pdf-006-line-032", "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-041" ], "source_page": 6 } ], "title": "Article 6\nImmovable property" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 313.6660009332711, 332.20388030253207, 535.972972468502, 404.18138770141405 ], "source_line_ids": [ "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00729", "p006-tsv00730", "p006-tsv00731", "p006-tsv00732", "p006-tsv00733", "p006-tsv00734", "p006-tsv00735", "p006-tsv00736", "p006-tsv00737", "p006-tsv00738", "p006-tsv00740", "p006-tsv00741", "p006-tsv00742", "p006-tsv00743", "p006-tsv00744", "p006-tsv00745", "p006-tsv00746", "p006-tsv00747", "p006-tsv00748", "p006-tsv00749", "p006-tsv00751", "p006-tsv00752", "p006-tsv00753", "p006-tsv00754", "p006-tsv00755", "p006-tsv00756", "p006-tsv00757", "p006-tsv00758", "p006-tsv00759", "p006-tsv00761", "p006-tsv00762", "p006-tsv00763", "p006-tsv00764", "p006-tsv00765", "p006-tsv00766", "p006-tsv00767", "p006-tsv00768", "p006-tsv00770", "p006-tsv00771", "p006-tsv00772", "p006-tsv00773", "p006-tsv00774", "p006-tsv00775", "p006-tsv00776", "p006-tsv00777", "p006-tsv00778", "p006-tsv00779", "p006-tsv00781", "p006-tsv00782", "p006-tsv00783", "p006-tsv00784", "p006-tsv00785", "p006-tsv00786", "p006-tsv00787", "p006-tsv00788", "p006-tsv00789", "p006-tsv00790", "p006-tsv00791", "p006-tsv00793", "p006-tsv00794", "p006-tsv00795", "p006-tsv00796", "p006-tsv00797", "p006-tsv00798", "p006-tsv00799", "p006-tsv00800", "p006-tsv00801", "p006-tsv00803" ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on business in the other Contracting State through\na permanent establishment situated therein. If the enter-\nprise carries on business as aforesaid, the profits of the\nenterprise may be taxed in the other State but only so\nmuch of them as is attributable to that permanent\nestablishment." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-063", "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071", "pdf-006-line-073", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 313.94284647690154, 413.8706675435712, 536.2498180121324, 496.9216376192042 ], "source_line_ids": [ "pdf-006-line-063", "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071", "pdf-006-line-073", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00807", "p006-tsv00808", "p006-tsv00809", "p006-tsv00810", "p006-tsv00811", "p006-tsv00812", "p006-tsv00813", "p006-tsv00814", "p006-tsv00815", "p006-tsv00817", "p006-tsv00818", "p006-tsv00819", "p006-tsv00820", "p006-tsv00821", "p006-tsv00822", "p006-tsv00823", "p006-tsv00824", "p006-tsv00825", "p006-tsv00827", "p006-tsv00828", "p006-tsv00829", "p006-tsv00830", "p006-tsv00831", "p006-tsv00832", "p006-tsv00833", "p006-tsv00835", "p006-tsv00836", "p006-tsv00837", "p006-tsv00838", "p006-tsv00839", "p006-tsv00840", "p006-tsv00841", "p006-tsv00842", "p006-tsv00844", "p006-tsv00845", "p006-tsv00846", "p006-tsv00847", "p006-tsv00848", "p006-tsv00849", "p006-tsv00850", "p006-tsv00851", "p006-tsv00852", "p006-tsv00854", "p006-tsv00855", "p006-tsv00856", "p006-tsv00857", "p006-tsv00858", "p006-tsv00859", "p006-tsv00860", "p006-tsv00861", "p006-tsv00862", "p006-tsv00863", "p006-tsv00865", "p006-tsv00866", "p006-tsv00867", "p006-tsv00868", "p006-tsv00869", "p006-tsv00870", "p006-tsv00871", "p006-tsv00872", "p006-tsv00873", "p006-tsv00874", "p006-tsv00876", "p006-tsv00877", "p006-tsv00878", "p006-tsv00879", "p006-tsv00880", "p006-tsv00881", "p006-tsv00882", "p006-tsv00884", "p006-tsv00885", "p006-tsv00886", "p006-tsv00887", "p006-tsv00888", "p006-tsv00889", "p006-tsv00890", "p006-tsv00891", "p006-tsv00892" ], "text": "(2} Where an enterprise of a Contracting State carries\non business in the other Contracting State through a\npermanent establishment situated therein, there shall in\neach Contracting State be attributed to that permanent\nestablishment the profits which it might be expected to\nmake if it were a distinct and separate enterprise engaged\nin the same or similar activities under the same or\nsimilar conditions and dealing wholly independently with\nthe enterprise of which it is a permanent establishment." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-081", "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-092" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.2196920205319, 505.2267346267675, 536.2498180121324, 567.7917987504111 ], "source_line_ids": [ "pdf-006-line-081", "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-092" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00896", "p006-tsv00897", "p006-tsv00898", "p006-tsv00899", "p006-tsv00900", "p006-tsv00901", "p006-tsv00902", "p006-tsv00903", "p006-tsv00904", "p006-tsv00905", "p006-tsv00907", "p006-tsv00908", "p006-tsv00909", "p006-tsv00910", "p006-tsv00911", "p006-tsv00912", "p006-tsv00913", "p006-tsv00914", "p006-tsv00916", "p006-tsv00917", "p006-tsv00918", "p006-tsv00919", "p006-tsv00920", "p006-tsv00921", "p006-tsv00922", "p006-tsv00923", "p006-tsv00924", "p006-tsv00925", "p006-tsv00927", "p006-tsv00928", "p006-tsv00929", "p006-tsv00930", "p006-tsv00931", "p006-tsv00932", "p006-tsv00934", "p006-tsv00935", "p006-tsv00936", "p006-tsv00937", "p006-tsv00938", "p006-tsv00939", "p006-tsv00940", "p006-tsv00941", "p006-tsv00943", "p006-tsv00944", "p006-tsv00945", "p006-tsv00946", "p006-tsv00947", "p006-tsv00948", "p006-tsv00949", "p006-tsv00950", "p006-tsv00952" ], "text": "(3) In the determination of the profits of a permanent\nestablishment, there shall be allowed as deductions ex-\npenses which are incurred for the purposes of the per-\nmanent establishment including executive and general\nadministrative expenses so incurred, whether in the State\nin which the permanent establishment is situated or\nelsewhere." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-105" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.4965375641624, 577.4810785925682, 536.2498180121324, 641.4303255508057 ], "source_line_ids": [ "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-105" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00956", "p006-tsv00957", "p006-tsv00958", "p006-tsv00959", "p006-tsv00960", "p006-tsv00961", "p006-tsv00962", "p006-tsv00963", "p006-tsv00964", "p006-tsv00966", "p006-tsv00967", "p006-tsv00968", "p006-tsv00969", "p006-tsv00970", "p006-tsv00971", "p006-tsv00972", "p006-tsv00973", "p006-tsv00974", "p006-tsv00976", "p006-tsv00977", "p006-tsv00978", "p006-tsv00979", "p006-tsv00980", "p006-tsv00981", "p006-tsv00982", "p006-tsv00983", "p006-tsv00984", "p006-tsv00985", "p006-tsv00987", "p006-tsv00988", "p006-tsv00989", "p006-tsv00990", "p006-tsv00991", "p006-tsv00992", "p006-tsv00993", "p006-tsv00994", "p006-tsv00995", "p006-tsv00996", "p006-tsv00998", "p006-tsv00999", "p006-tsv01000", "p006-tsv01001", "p006-tsv01002", "p006-tsv01003", "p006-tsv01004", "p006-tsv01006", "p006-tsv01007", "p006-tsv01008", "p006-tsv01009", "p006-tsv01010", "p006-tsv01011", "p006-tsv01012", "p006-tsv01013", "p006-tsv01014", "p006-tsv01015", "p006-tsv01016", "p006-tsv01018", "p006-tsv01019", "p006-tsv01020", "p006-tsv01021", "p006-tsv01022", "p006-tsv01023", "p006-tsv01024", "p006-tsv01025", "p006-tsv01026" ], "text": "(4) Nothing in paragraph (2) shall preclude a Contract-\ning State from determining the profits to be attributed\nto a permanent establishment on the basis of an ap-\nportionment of the total profits of the enterprise to its\nvarious parts; the method of apportionment adopted\nshall, however, be such that the result shall be in accord-\nance with the principles laid down in this Article." }, { "id": "para-5", "source_line_ids": [ "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-112" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.7733831077928, 649.1817494245314, 537.0803546430237, 685.4473396908912 ], "source_line_ids": [ "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-112" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01030", "p006-tsv01031", "p006-tsv01032", "p006-tsv01033", "p006-tsv01034", "p006-tsv01035", "p006-tsv01036", "p006-tsv01037", "p006-tsv01038", "p006-tsv01039", "p006-tsv01041", "p006-tsv01042", "p006-tsv01043", "p006-tsv01044", "p006-tsv01045", "p006-tsv01046", "p006-tsv01047", "p006-tsv01048", "p006-tsv01049", "p006-tsv01050", "p006-tsv01052", "p006-tsv01053", "p006-tsv01054", "p006-tsv01055", "p006-tsv01056", "p006-tsv01057", "p006-tsv01058", "p006-tsv01059", "p006-tsv01061" ], "text": "(5) No profits shall be attributed to a permanent estab-\nlishment by reason of the mere purchase by that per-\nmanent establishment of goods or merchandise for the\nenterprise." }, { "id": "para-6", "source_line_ids": [ "pdf-006-line-113", "pdf-006-line-116", "pdf-006-line-118", "pdf-006-line-120" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.7733831077928, 690.9840710292667, 537.0803546430237, 727.2496612956265 ], "source_line_ids": [ "pdf-006-line-113", "pdf-006-line-116", "pdf-006-line-118", "pdf-006-line-120" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01065", "p006-tsv01066", "p006-tsv01067", "p006-tsv01068", "p006-tsv01069", "p006-tsv01070", "p006-tsv01071", "p006-tsv01072", "p006-tsv01073", "p006-tsv01075", "p006-tsv01076", "p006-tsv01077", "p006-tsv01078", "p006-tsv01079", "p006-tsv01080", "p006-tsv01081", "p006-tsv01082", "p006-tsv01084", "p006-tsv01085", "p006-tsv01086", "p006-tsv01087", "p006-tsv01088", "p006-tsv01089", "p006-tsv01090", "p006-tsv01091", "p006-tsv01092", "p006-tsv01093", "p006-tsv01095", "p006-tsv01096", "p006-tsv01097", "p006-tsv01098", "p006-tsv01099", "p006-tsv01100", "p006-tsv01101", "p006-tsv01102", "p006-tsv01103", "p006-tsv01104" ], "text": "(6) For the purposes of the preceding paragraphs, the\nprofits to be attributed to the permanent establishment\nshall be determined by the same method year by year\nunless there is good and sufficient reason to the contrary." }, { "id": "para-7", "source_line_ids": [ "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 315.05022865142325, 734.7242486024334, 537.3572001866543, 770.9898388687932 ], "source_line_ids": [ "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01108", "p006-tsv01109", "p006-tsv01110", "p006-tsv01111", "p006-tsv01112", "p006-tsv01113", "p006-tsv01114", "p006-tsv01115", "p006-tsv01116", "p006-tsv01118", "p006-tsv01119", "p006-tsv01120", "p006-tsv01121", "p006-tsv01122", "p006-tsv01123", "p006-tsv01124", "p006-tsv01125", "p006-tsv01126", "p006-tsv01128", "p006-tsv01129", "p006-tsv01130", "p006-tsv01131", "p006-tsv01132", "p006-tsv01133", "p006-tsv01134", "p006-tsv01135", "p006-tsv01136", "p006-tsv01137", "p006-tsv01139", "p006-tsv01140", "p006-tsv01141", "p006-tsv01142", "p006-tsv01143", "p006-tsv01144", "p006-tsv01145" ], "text": "(7} Where profits include items of income which are\ndealt with separately in other Articles of this Agree-\nment, then the provisions of those Articles shall not be\naffected by the provisions of this Article." } ], "source_heading_line_ids": [ "pdf-006-line-043", "pdf-006-line-045" ], "source_heading_word_ids": [ "p006-tsv00721", "p006-tsv00722", "p006-tsv00724", "p006-tsv00725" ], "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 313.6660009332711, 305.3507333114107, 537.3572001866543, 770.9898388687932 ], "source_line_ids": [ "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071", "pdf-006-line-073", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079", "pdf-006-line-081", "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-105", "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-112", "pdf-006-line-113", "pdf-006-line-116", "pdf-006-line-118", "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128" ], "source_page": 6 } ], "title": "Article 7\nBusiness profits" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-008", "pdf-007-line-011", "pdf-007-line-013" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 300.1005692953803, 105.75156856297271, 522.4075408306112, 132.32787898717527 ], "source_line_ids": [ "pdf-007-line-008", "pdf-007-line-011", "pdf-007-line-013" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00542", "p007-tsv00543", "p007-tsv00544", "p007-tsv00545", "p007-tsv00546", "p007-tsv00547", "p007-tsv00548", "p007-tsv00549", "p007-tsv00550", "p007-tsv00551", "p007-tsv00553", "p007-tsv00554", "p007-tsv00555", "p007-tsv00556", "p007-tsv00557", "p007-tsv00558", "p007-tsv00559", "p007-tsv00560", "p007-tsv00561", "p007-tsv00563", "p007-tsv00564", "p007-tsv00565", "p007-tsv00566", "p007-tsv00567", "p007-tsv00568", "p007-tsv00569" ], "text": "(1) Profits of an enterprise of a Contracting State from\nthe operation of ships or aircraft in international traffic\nshall be taxable only in that State." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 299.54687820811944, 147.83072673462675, 522.1306952869808, 191.84774087471226 ], "source_line_ids": [ "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00573", "p007-tsv00574", "p007-tsv00575", "p007-tsv00576", "p007-tsv00577", "p007-tsv00578", "p007-tsv00579", "p007-tsv00580", "p007-tsv00582", "p007-tsv00583", "p007-tsv00584", "p007-tsv00585", "p007-tsv00586", "p007-tsv00587", "p007-tsv00588", "p007-tsv00589", "p007-tsv00590", "p007-tsv00591", "p007-tsv00593", "p007-tsv00594", "p007-tsv00595", "p007-tsv00596", "p007-tsv00597", "p007-tsv00598", "p007-tsv00599", "p007-tsv00600", "p007-tsv00601", "p007-tsv00603", "p007-tsv00604", "p007-tsv00605", "p007-tsv00606", "p007-tsv00607", "p007-tsv00608", "p007-tsv00609", "p007-tsv00610", "p007-tsv00611", "p007-tsv00612", "p007-tsv00614", "p007-tsv00615", "p007-tsv00616", "p007-tsv00617" ], "text": "(2) The provisions of paragraph (1) shall likewise\napply in respect of participations in pools, in a joint\nbusiness or in an international operation agency of any\nkind by enterprises engaged in the operation of ships or\naircraft in international traffic." } ], "source_heading_line_ids": [ "pdf-007-line-005", "pdf-007-line-007" ], "source_heading_word_ids": [ "p007-tsv00533", "p007-tsv00534", "p007-tsv00536", "p007-tsv00537", "p007-tsv00538" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 299.54687820811944, 78.89842157185137, 522.4075408306112, 191.84774087471226 ], "source_line_ids": [ "pdf-007-line-005", "pdf-007-line-007", "pdf-007-line-008", "pdf-007-line-011", "pdf-007-line-013", "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024" ], "source_page": 7 } ], "title": "Article 8\nShips and Aircraft" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-030", "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038", "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-050", "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 298.4394960335977, 235.86475501479777, 521.3001586560896, 401.1361854653075 ], "source_line_ids": [ "pdf-007-line-030", "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038", "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-050", "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00630", "p007-tsv00633", "p007-tsv00634", "p007-tsv00635", "p007-tsv00636", "p007-tsv00637", "p007-tsv00638", "p007-tsv00639", "p007-tsv00640", "p007-tsv00641", "p007-tsv00643", "p007-tsv00644", "p007-tsv00645", "p007-tsv00646", "p007-tsv00647", "p007-tsv00648", "p007-tsv00649", "p007-tsv00650", "p007-tsv00651", "p007-tsv00653", "p007-tsv00654", "p007-tsv00655", "p007-tsv00656", "p007-tsv00657", "p007-tsv00658", "p007-tsv00659", "p007-tsv00660", "p007-tsv00662", "p007-tsv00665", "p007-tsv00666", "p007-tsv00667", "p007-tsv00668", "p007-tsv00669", "p007-tsv00670", "p007-tsv00671", "p007-tsv00672", "p007-tsv00674", "p007-tsv00675", "p007-tsv00676", "p007-tsv00677", "p007-tsv00678", "p007-tsv00679", "p007-tsv00680", "p007-tsv00681", "p007-tsv00682", "p007-tsv00684", "p007-tsv00685", "p007-tsv00686", "p007-tsv00687", "p007-tsv00688", "p007-tsv00689", "p007-tsv00690", "p007-tsv00691", "p007-tsv00692", "p007-tsv00693", "p007-tsv00695", "p007-tsv00696", "p007-tsv00700", "p007-tsv00701", "p007-tsv00702", "p007-tsv00703", "p007-tsv00704", "p007-tsv00705", "p007-tsv00706", "p007-tsv00707", "p007-tsv00708", "p007-tsv00710", "p007-tsv00711", "p007-tsv00712", "p007-tsv00713", "p007-tsv00714", "p007-tsv00715", "p007-tsv00716", "p007-tsv00717", "p007-tsv00719", "p007-tsv00720", "p007-tsv00721", "p007-tsv00722", "p007-tsv00723", "p007-tsv00724", "p007-tsv00725", "p007-tsv00726", "p007-tsv00728", "p007-tsv00729", "p007-tsv00730", "p007-tsv00731", "p007-tsv00732", "p007-tsv00733", "p007-tsv00734", "p007-tsv00736", "p007-tsv00737", "p007-tsv00738", "p007-tsv00739", "p007-tsv00740", "p007-tsv00741", "p007-tsv00742", "p007-tsv00743", "p007-tsv00744", "p007-tsv00746", "p007-tsv00747", "p007-tsv00748", "p007-tsv00749", "p007-tsv00750", "p007-tsv00751", "p007-tsv00752", "p007-tsv00753", "p007-tsv00754", "p007-tsv00755", "p007-tsv00756", "p007-tsv00758", "p007-tsv00759", "p007-tsv00760", "p007-tsv00761", "p007-tsv00762", "p007-tsv00763", "p007-tsv00764", "p007-tsv00765", "p007-tsv00766", "p007-tsv00767", "p007-tsv00769", "p007-tsv00770", "p007-tsv00771", "p007-tsv00772", "p007-tsv00773", "p007-tsv00774", "p007-tsv00775" ], "text": "Where\na) an enterprise of a Contracting State participates direct-\nly or indirectly in the management, control or capital\nof an enterprise of the other Contracting State,\nor\nb) the same persons participate directly or indirectly\nin the management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed\nbetween the two enterprises in their commercial or\nfinancial relations which differ from those which would\nbe made between independent enterprises, then any\nprofits which would, but for those conditions, have ac-\ncrued to one of the enterprises, but, by reason of those\nconditions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." } ], "source_heading_line_ids": [ "pdf-007-line-026", "pdf-007-line-028" ], "source_heading_word_ids": [ "p007-tsv00621", "p007-tsv00622", "p007-tsv00626", "p007-tsv00627" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 298.4394960335977, 213.44099309437686, 521.3001586560896, 401.1361854653075 ], "source_line_ids": [ "pdf-007-line-026", "pdf-007-line-028", "pdf-007-line-030", "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038", "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-050", "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7 } ], "title": "Article 9\nRelated persons" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-068", "pdf-007-line-070", "pdf-007-line-072" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 298.4394960335977, 445.43003617231176, 521.0233131124592, 471.72951002959553 ], "source_line_ids": [ "pdf-007-line-068", "pdf-007-line-070", "pdf-007-line-072" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00786", "p007-tsv00787", "p007-tsv00788", "p007-tsv00789", "p007-tsv00790", "p007-tsv00791", "p007-tsv00792", "p007-tsv00793", "p007-tsv00794", "p007-tsv00795", "p007-tsv00797", "p007-tsv00798", "p007-tsv00799", "p007-tsv00800", "p007-tsv00801", "p007-tsv00802", "p007-tsv00803", "p007-tsv00804", "p007-tsv00805", "p007-tsv00806", "p007-tsv00807", "p007-tsv00809", "p007-tsv00810", "p007-tsv00811", "p007-tsv00812", "p007-tsv00813", "p007-tsv00814", "p007-tsv00815", "p007-tsv00816", "p007-tsv00817" ], "text": "(1) Dividends paid by a ccmpany which is a resident\nof a Contracting State to a resident of the other Con-\ntracting State may be taxed in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081", "pdf-007-line-083", "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-097", "pdf-007-line-099" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 297.8858049463369, 487.7860309108846, 521.3001586560896, 612.3624860243341 ], "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081", "pdf-007-line-083", "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-097", "pdf-007-line-099" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00821", "p007-tsv00822", "p007-tsv00823", "p007-tsv00824", "p007-tsv00825", "p007-tsv00826", "p007-tsv00827", "p007-tsv00828", "p007-tsv00829", "p007-tsv00831", "p007-tsv00832", "p007-tsv00833", "p007-tsv00834", "p007-tsv00835", "p007-tsv00836", "p007-tsv00837", "p007-tsv00838", "p007-tsv00840", "p007-tsv00841", "p007-tsv00842", "p007-tsv00843", "p007-tsv00844", "p007-tsv00845", "p007-tsv00846", "p007-tsv00847", "p007-tsv00848", "p007-tsv00849", "p007-tsv00850", "p007-tsv00852", "p007-tsv00853", "p007-tsv00854", "p007-tsv00855", "p007-tsv00856", "p007-tsv00857", "p007-tsv00858", "p007-tsv00859", "p007-tsv00860", "p007-tsv00864", "p007-tsv00865", "p007-tsv00866", "p007-tsv00867", "p007-tsv00868", "p007-tsv00869", "p007-tsv00870", "p007-tsv00871", "p007-tsv00872", "p007-tsv00873", "p007-tsv00874", "p007-tsv00875", "p007-tsv00877", "p007-tsv00878", "p007-tsv00879", "p007-tsv00880", "p007-tsv00881", "p007-tsv00882", "p007-tsv00883", "p007-tsv00884", "p007-tsv00885", "p007-tsv00887", "p007-tsv00888", "p007-tsv00889", "p007-tsv00890", "p007-tsv00891", "p007-tsv00892", "p007-tsv00893", "p007-tsv00894", "p007-tsv00896", "p007-tsv00897", "p007-tsv00898", "p007-tsv00899", "p007-tsv00900", "p007-tsv00901", "p007-tsv00902", "p007-tsv00903", "p007-tsv00904", "p007-tsv00905", "p007-tsv00906", "p007-tsv00908", "p007-tsv00909", "p007-tsv00913", "p007-tsv00914", "p007-tsv00915", "p007-tsv00916", "p007-tsv00917", "p007-tsv00918", "p007-tsv00919", "p007-tsv00920", "p007-tsv00921", "p007-tsv00922", "p007-tsv00923", "p007-tsv00924", "p007-tsv00928", "p007-tsv00929", "p007-tsv00930" ], "text": "(2) However, such dividends may be taxed in the\nContracting State of which the company paying the\ndividends is a resident, and according to the law of that\nState, but the tax so charged shall not exceed:\na) 10 per cent of the gross amount of the dividends if\nthe recipient is a company which itself, or jointly\nwithin a partnership with other companies, holds at\nleast 25 per cent of the capital of the company paying\nthe dividends;\nb) in all other cases, 15 per cent of the gross amount\nof the dividends." }, { "id": "para-3", "source_line_ids": [ "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105", "pdf-007-line-107", "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-123", "pdf-007-line-125", "pdf-007-line-127", "pdf-007-line-129", "pdf-008-line-004", "pdf-008-line-006" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 297.33211385907606, 619.837073331141, 520.7464675688287, 767.6678000657679 ], "source_line_ids": [ "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105", "pdf-007-line-107", "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-123", "pdf-007-line-125", "pdf-007-line-127", "pdf-007-line-129" ], "source_page": 7 }, { "bbox": [ 325.29351376574897, 81.38995067412036, 536.2498180121324, 98.27698125616573 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00934", "p007-tsv00935", "p007-tsv00936", "p007-tsv00937", "p007-tsv00938", "p007-tsv00939", "p007-tsv00940", "p007-tsv00942", "p007-tsv00943", "p007-tsv00944", "p007-tsv00945", "p007-tsv00946", "p007-tsv00947", "p007-tsv00948", "p007-tsv00949", "p007-tsv00950", "p007-tsv00951", "p007-tsv00952", "p007-tsv00954", "p007-tsv00955", "p007-tsv00956", "p007-tsv00957", "p007-tsv00958", "p007-tsv00959", "p007-tsv00960", "p007-tsv00961", "p007-tsv00962", "p007-tsv00963", "p007-tsv00965", "p007-tsv00966", "p007-tsv00967", "p007-tsv00968", "p007-tsv00969", "p007-tsv00970", "p007-tsv00971", "p007-tsv00972", "p007-tsv00973", "p007-tsv00974", "p007-tsv00976", "p007-tsv00977", "p007-tsv00978", "p007-tsv00979", "p007-tsv00980", "p007-tsv00981", "p007-tsv00982", "p007-tsv00983", "p007-tsv00984", "p007-tsv00985", "p007-tsv00987", "p007-tsv00988", "p007-tsv00992", "p007-tsv00993", "p007-tsv00994", "p007-tsv00995", "p007-tsv00996", "p007-tsv00997", "p007-tsv00998", "p007-tsv00999", "p007-tsv01000", "p007-tsv01001", "p007-tsv01002", "p007-tsv01004", "p007-tsv01005", "p007-tsv01006", "p007-tsv01007", "p007-tsv01008", "p007-tsv01009", "p007-tsv01010", "p007-tsv01011", "p007-tsv01013", "p007-tsv01014", "p007-tsv01015", "p007-tsv01016", "p007-tsv01017", "p007-tsv01018", "p007-tsv01019", "p007-tsv01020", "p007-tsv01022", "p007-tsv01023", "p007-tsv01024", "p007-tsv01025", "p007-tsv01026", "p007-tsv01027", "p007-tsv01028", "p007-tsv01032", "p007-tsv01033", "p007-tsv01034", "p007-tsv01035", "p007-tsv01036", "p007-tsv01037", "p007-tsv01038", "p007-tsv01039", "p007-tsv01040", "p007-tsv01041", "p007-tsv01042", "p007-tsv01044", "p007-tsv01045", "p007-tsv01046", "p007-tsv01047", "p007-tsv01048", "p007-tsv01049", "p007-tsv01050", "p007-tsv01051", "p007-tsv01052", "p007-tsv01053", "p007-tsv01054", "p007-tsv01056", "p007-tsv01057", "p007-tsv01058", "p007-tsv01059", "p007-tsv01060", "p007-tsv01061", "p007-tsv01062", "p007-tsv01063", "p007-tsv01064", "p007-tsv01066", "p007-tsv01067", "p007-tsv01068", "p007-tsv01069", "p007-tsv01070", "p007-tsv01071", "p007-tsv01072", "p007-tsv01073", "p007-tsv01077", "p007-tsv01078", "p007-tsv01079", "p007-tsv01080", "p007-tsv01081", "p007-tsv01082", "p007-tsv01083", "p007-tsv01084", "p007-tsv01085", "p008-tsv00561", "p008-tsv00562", "p008-tsv00563", "p008-tsv00564", "p008-tsv00565", "p008-tsv00566", "p008-tsv00567", "p008-tsv00568", "p008-tsv00569", "p008-tsv00570", "p008-tsv00571", "p008-tsv00573", "p008-tsv00574" ], "text": "(3) Notwithstanding the provisions of paragraph (2),\nthe tax of a Contracting State on dividends paid by a\ncompany which is a resident of that State may exceed\nthe rates provided for in that paragraph, but shall not\nexceed 25.75 per cent of the gross amount of the\ndividends, if\na) the rate of the corporation tax of that State on\ndistributed profits is lower than that on undistributed\nprofits and the difference between those two rates\nis 20 percentage points or more, and\nb) such dividends are paid by a company which is a\nresident of that State to a company which is a resident\nof the other Contracting State and which itself or\ntogether with other persons controlling it or being\nunder common control with it, holds, directly or in-\ndirectly, at least 25 per cent of the capital of the\nfirst-mentioned company." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019", "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 312.8354643023799, 114.05666557053601, 536.2498180121324, 195.72345281157516 ], "source_line_ids": [ "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019", "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00578", "p008-tsv00579", "p008-tsv00580", "p008-tsv00581", "p008-tsv00582", "p008-tsv00583", "p008-tsv00584", "p008-tsv00585", "p008-tsv00586", "p008-tsv00587", "p008-tsv00589", "p008-tsv00590", "p008-tsv00591", "p008-tsv00592", "p008-tsv00593", "p008-tsv00594", "p008-tsv00595", "p008-tsv00596", "p008-tsv00598", "p008-tsv00599", "p008-tsv00600", "p008-tsv00601", "p008-tsv00602", "p008-tsv00603", "p008-tsv00604", "p008-tsv00606", "p008-tsv00607", "p008-tsv00608", "p008-tsv00609", "p008-tsv00610", "p008-tsv00611", "p008-tsv00612", "p008-tsv00613", "p008-tsv00614", "p008-tsv00616", "p008-tsv00617", "p008-tsv00618", "p008-tsv00619", "p008-tsv00620", "p008-tsv00621", "p008-tsv00622", "p008-tsv00623", "p008-tsv00624", "p008-tsv00626", "p008-tsv00627", "p008-tsv00628", "p008-tsv00629", "p008-tsv00630", "p008-tsv00631", "p008-tsv00632", "p008-tsv00633", "p008-tsv00634", "p008-tsv00635", "p008-tsv00637", "p008-tsv00638", "p008-tsv00639", "p008-tsv00640", "p008-tsv00641", "p008-tsv00642", "p008-tsv00643", "p008-tsv00644", "p008-tsv00645", "p008-tsv00646", "p008-tsv00648", "p008-tsv00649", "p008-tsv00650", "p008-tsv00651", "p008-tsv00652", "p008-tsv00653", "p008-tsv00654", "p008-tsv00655", "p008-tsv00657", "p008-tsv00658", "p008-tsv00659", "p008-tsv00660", "p008-tsv00661" ], "text": "(4) The term “dividends” as used in this Article means\nincome from shares, mining shares, tounders’ shares or\nother rights, not being debt-claims, participating in\nprofits, as well as income from other corporate rights\nassimilated to income from shares by the taxation law\nof the State of which the company making the distribu-\ntion is a resident, and income derived by a sleeping\npartner trom his participation as such and distributions\non certificates of an investment-trust." }, { "id": "para-5", "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-041" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.11230984601025, 213.16415652745806, 536.2498180121324, 286.5258467609339 ], "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-041" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00665", "p008-tsv00666", "p008-tsv00667", "p008-tsv00668", "p008-tsv00669", "p008-tsv00670", "p008-tsv00671", "p008-tsv00672", "p008-tsv00673", "p008-tsv00674", "p008-tsv00676", "p008-tsv00677", "p008-tsv00678", "p008-tsv00679", "p008-tsv00680", "p008-tsv00681", "p008-tsv00682", "p008-tsv00683", "p008-tsv00684", "p008-tsv00685", "p008-tsv00687", "p008-tsv00688", "p008-tsv00689", "p008-tsv00690", "p008-tsv00691", "p008-tsv00692", "p008-tsv00693", "p008-tsv00694", "p008-tsv00695", "p008-tsv00697", "p008-tsv00698", "p008-tsv00699", "p008-tsv00700", "p008-tsv00701", "p008-tsv00702", "p008-tsv00703", "p008-tsv00704", "p008-tsv00705", "p008-tsv00706", "p008-tsv00708", "p008-tsv00709", "p008-tsv00710", "p008-tsv00711", "p008-tsv00712", "p008-tsv00713", "p008-tsv00714", "p008-tsv00716", "p008-tsv00717", "p008-tsv00718", "p008-tsv00719", "p008-tsv00720", "p008-tsv00721", "p008-tsv00722", "p008-tsv00723", "p008-tsv00724", "p008-tsv00725", "p008-tsv00727", "p008-tsv00728", "p008-tsv00729", "p008-tsv00730", "p008-tsv00731", "p008-tsv00732", "p008-tsv00733", "p008-tsv00734", "p008-tsv00736", "p008-tsv00737", "p008-tsv00738", "p008-tsv00739", "p008-tsv00740" ], "text": "(5} The provisions of paragraphs (1) to (3) shall not\napply if the recipient of the dividends, being a resident\nof a Contracting State, has in the other Contracting\nState, of which the company paying the dividends is a\nresident, a permanent establishment with which the\nholding by virtue ot which the dividends are paid is\neffectively connected. In such a case, the provisions\nof Article 7 shall apply." }, { "id": "para-6", "source_line_ids": [ "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.11230984601025, 292.616251233147, 536.2498180121324, 375.66722130878003 ], "source_line_ids": [ "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00744", "p008-tsv00745", "p008-tsv00746", "p008-tsv00747", "p008-tsv00748", "p008-tsv00749", "p008-tsv00750", "p008-tsv00751", "p008-tsv00752", "p008-tsv00753", "p008-tsv00754", "p008-tsv00756", "p008-tsv00757", "p008-tsv00758", "p008-tsv00759", "p008-tsv00760", "p008-tsv00761", "p008-tsv00762", "p008-tsv00763", "p008-tsv00764", "p008-tsv00766", "p008-tsv00767", "p008-tsv00768", "p008-tsv00769", "p008-tsv00770", "p008-tsv00771", "p008-tsv00772", "p008-tsv00773", "p008-tsv00774", "p008-tsv00776", "p008-tsv00777", "p008-tsv00778", "p008-tsv00779", "p008-tsv00780", "p008-tsv00781", "p008-tsv00782", "p008-tsv00783", "p008-tsv00784", "p008-tsv00785", "p008-tsv00787", "p008-tsv00788", "p008-tsv00789", "p008-tsv00790", "p008-tsv00791", "p008-tsv00792", "p008-tsv00793", "p008-tsv00794", "p008-tsv00795", "p008-tsv00796", "p008-tsv00798", "p008-tsv00799", "p008-tsv00800", "p008-tsv00801", "p008-tsv00802", "p008-tsv00803", "p008-tsv00804", "p008-tsv00805", "p008-tsv00806", "p008-tsv00808", "p008-tsv00809", "p008-tsv00810", "p008-tsv00811", "p008-tsv00812", "p008-tsv00813", "p008-tsv00814", "p008-tsv00815", "p008-tsv00816", "p008-tsv00818", "p008-tsv00819", "p008-tsv00820", "p008-tsv00821", "p008-tsv00822", "p008-tsv00823", "p008-tsv00824", "p008-tsv00825", "p008-tsv00827", "p008-tsv00828", "p008-tsv00829", "p008-tsv00830", "p008-tsv00831", "p008-tsv00832", "p008-tsv00833" ], "text": "(6) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not residents of that other State, or subject\nthe company's undistributed profits to a tax on un-\ndistributed profits, even if the dividends paid or the\nundistributed profits consist wholly or partly of profits\nor income arising in such other State." } ], "source_heading_line_ids": [ "pdf-007-line-064", "pdf-007-line-066" ], "source_heading_word_ids": [ "p007-tsv00779", "p007-tsv00780", "p007-tsv00782" ], "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 297.33211385907606, 418.57688918119044, 521.3001586560896, 767.6678000657679 ], "source_line_ids": [ "pdf-007-line-064", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-070", "pdf-007-line-072", "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081", "pdf-007-line-083", "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105", "pdf-007-line-107", "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-123", "pdf-007-line-125", "pdf-007-line-127", "pdf-007-line-129" ], "source_page": 7 }, { "bbox": [ 312.8354643023799, 81.38995067412036, 536.2498180121324, 375.66722130878003 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019", "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025", "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-041", "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059" ], "source_page": 8 } ], "title": "Article 10\nDividends" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.6660009332711, 420.237908582703, 536.2498180121324, 444.8763630384742 ], "source_line_ids": [ "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00842", "p008-tsv00843", "p008-tsv00844", "p008-tsv00845", "p008-tsv00846", "p008-tsv00847", "p008-tsv00848", "p008-tsv00849", "p008-tsv00850", "p008-tsv00854", "p008-tsv00855", "p008-tsv00856", "p008-tsv00857", "p008-tsv00858", "p008-tsv00859", "p008-tsv00860", "p008-tsv00861", "p008-tsv00862", "p008-tsv00863", "p008-tsv00865", "p008-tsv00866", "p008-tsv00867" ], "text": "(1) Interest derived from a Contracting State by a\nresident of the other Contracting State may be taxed in\nthat other State." }, { "id": "para-2", "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-078", "pdf-008-line-079", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.6660009332711, 462.5939033212759, 536.8035090993933, 551.4584413022033 ], "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-078", "pdf-008-line-079", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00871", "p008-tsv00872", "p008-tsv00873", "p008-tsv00874", "p008-tsv00875", "p008-tsv00876", "p008-tsv00877", "p008-tsv00878", "p008-tsv00879", "p008-tsv00880", "p008-tsv00882", "p008-tsv00883", "p008-tsv00884", "p008-tsv00885", "p008-tsv00886", "p008-tsv00887", "p008-tsv00888", "p008-tsv00889", "p008-tsv00890", "p008-tsv00892", "p008-tsv00893", "p008-tsv00894", "p008-tsv00895", "p008-tsv00896", "p008-tsv00897", "p008-tsv00898", "p008-tsv00899", "p008-tsv00900", "p008-tsv00901", "p008-tsv00902", "p008-tsv00904", "p008-tsv00905", "p008-tsv00906", "p008-tsv00907", "p008-tsv00911", "p008-tsv00912", "p008-tsv00913", "p008-tsv00914", "p008-tsv00915", "p008-tsv00916", "p008-tsv00917", "p008-tsv00918", "p008-tsv00919", "p008-tsv00920", "p008-tsv00921", "p008-tsv00922", "p008-tsv00924", "p008-tsv00925", "p008-tsv00926", "p008-tsv00927", "p008-tsv00928", "p008-tsv00929", "p008-tsv00930", "p008-tsv00931", "p008-tsv00932", "p008-tsv00936", "p008-tsv00937", "p008-tsv00938", "p008-tsv00939", "p008-tsv00940", "p008-tsv00941", "p008-tsv00942", "p008-tsv00943", "p008-tsv00944", "p008-tsv00945", "p008-tsv00946", "p008-tsv00947", "p008-tsv00949", "p008-tsv00950", "p008-tsv00951" ], "text": "(2) However, such interest may be taxed in the Con-\ntracting State from which it is derived, and according\nto the law of that Contracting State, but the tax so\ncharged shall not exceed:\na) 10 per cent of the gross amount of such interest, if\nthe recipient is a bank or other financial institution;\nb) in all other cases, 20 per cent of the gross amount\nof such interest." }, { "id": "para-3", "source_line_ids": [ "pdf-008-line-088", "pdf-008-line-090", "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-113" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.6660009332711, 559.2098651759289, 536.5266635557629, 692.0914172969418 ], "source_line_ids": [ "pdf-008-line-088", "pdf-008-line-090", "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-113" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00955", "p008-tsv00956", "p008-tsv00957", "p008-tsv00958", "p008-tsv00959", "p008-tsv00960", "p008-tsv00961", "p008-tsv00965", "p008-tsv00966", "p008-tsv00967", "p008-tsv00968", "p008-tsv00969", "p008-tsv00970", "p008-tsv00971", "p008-tsv00972", "p008-tsv00973", "p008-tsv00975", "p008-tsv00976", "p008-tsv00977", "p008-tsv00978", "p008-tsv00979", "p008-tsv00980", "p008-tsv00981", "p008-tsv00982", "p008-tsv00983", "p008-tsv00985", "p008-tsv00986", "p008-tsv00987", "p008-tsv00991", "p008-tsv00995", "p008-tsv00996", "p008-tsv00997", "p008-tsv00998", "p008-tsv00999", "p008-tsv01000", "p008-tsv01001", "p008-tsv01002", "p008-tsv01003", "p008-tsv01005", "p008-tsv01006", "p008-tsv01007", "p008-tsv01008", "p008-tsv01009", "p008-tsv01010", "p008-tsv01012", "p008-tsv01013", "p008-tsv01014", "p008-tsv01015", "p008-tsv01016", "p008-tsv01017", "p008-tsv01018", "p008-tsv01019", "p008-tsv01021", "p008-tsv01022", "p008-tsv01023", "p008-tsv01024", "p008-tsv01025", "p008-tsv01027", "p008-tsv01028", "p008-tsv01029", "p008-tsv01030", "p008-tsv01031", "p008-tsv01032", "p008-tsv01033", "p008-tsv01037", "p008-tsv01038", "p008-tsv01039", "p008-tsv01040", "p008-tsv01041", "p008-tsv01042", "p008-tsv01043", "p008-tsv01044", "p008-tsv01046", "p008-tsv01047", "p008-tsv01048", "p008-tsv01049", "p008-tsv01050", "p008-tsv01051", "p008-tsv01052", "p008-tsv01054", "p008-tsv01055", "p008-tsv01056", "p008-tsv01057", "p008-tsv01058", "p008-tsv01059", "p008-tsv01060" ], "text": "(3) Notwithstanding the provisions of paragraph (2),\na) interest derived from the Federal Republic of Germany\nand paid to the Liberian Government shall be exempt\nfrom German tax;\nbh\ninterest derived from Liberia and paid to the German\nGovernment, the Deutsche Bundesbank, the Kredit-\nanstalt fir Wiederaufbau or to the Deutsche Gesell-\nschaft für wirtschaftliche Zusammenarbeit (Entwick-\nlungsgesellschaft) shall be exempt from Liberian tax.\nThe competent authorities of the Contracting States shall\ndetermine by mutual agreement any other governmental\ninstitution to which this paragraph shall apply." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.3891553896407, 697.9049852022362, 536.5266635557629, 760.1932127589608 ], "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01064", "p008-tsv01065", "p008-tsv01066", "p008-tsv01067", "p008-tsv01068", "p008-tsv01069", "p008-tsv01070", "p008-tsv01071", "p008-tsv01072", "p008-tsv01073", "p008-tsv01075", "p008-tsv01076", "p008-tsv01077", "p008-tsv01078", "p008-tsv01079", "p008-tsv01080", "p008-tsv01081", "p008-tsv01083", "p008-tsv01084", "p008-tsv01085", "p008-tsv01086", "p008-tsv01087", "p008-tsv01088", "p008-tsv01089", "p008-tsv01090", "p008-tsv01091", "p008-tsv01092", "p008-tsv01094", "p008-tsv01095", "p008-tsv01096", "p008-tsv01097", "p008-tsv01098", "p008-tsv01099", "p008-tsv01100", "p008-tsv01101", "p008-tsv01102", "p008-tsv01104", "p008-tsv01105", "p008-tsv01106", "p008-tsv01107", "p008-tsv01108", "p008-tsv01109", "p008-tsv01110", "p008-tsv01111", "p008-tsv01112", "p008-tsv01113", "p008-tsv01114", "p008-tsv01116", "p008-tsv01117", "p008-tsv01118", "p008-tsv01119", "p008-tsv01120", "p008-tsv01121", "p008-tsv01122", "p008-tsv01123", "p008-tsv01124", "p008-tsv01125", "p008-tsv01127", "p008-tsv01128", "p008-tsv01129", "p008-tsv01130", "p008-tsv01131", "p008-tsv01132", "p008-tsv01133" ], "text": "(4) The term \"interest\" as used in this Article means\nincome from Government securities, bonds or debentures,\nwhether or not secured by mortgage and whether or not\ncarrying a right to participate in profits, and debt-claims\nof every kind as well as all other income assimilated to\nincome from money lent by the taxation law of the\nState from which the income is derived." }, { "id": "para-5", "source_line_ids": [ "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011", "pdf-009-line-013", "pdf-009-line-015" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.86902473168453, 84.4351529102269, 527.1139150723285, 140.90981256165733 ], "source_line_ids": [ "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011", "pdf-009-line-013", "pdf-009-line-015" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00579", "p009-tsv00580", "p009-tsv00581", "p009-tsv00582", "p009-tsv00583", "p009-tsv00584", "p009-tsv00585", "p009-tsv00586", "p009-tsv00587", "p009-tsv00588", "p009-tsv00590", "p009-tsv00591", "p009-tsv00592", "p009-tsv00593", "p009-tsv00594", "p009-tsv00595", "p009-tsv00596", "p009-tsv00597", "p009-tsv00598", "p009-tsv00599", "p009-tsv00600", "p009-tsv00602", "p009-tsv00603", "p009-tsv00604", "p009-tsv00605", "p009-tsv00606", "p009-tsv00607", "p009-tsv00608", "p009-tsv00609", "p009-tsv00610", "p009-tsv00612", "p009-tsv00613", "p009-tsv00614", "p009-tsv00615", "p009-tsv00616", "p009-tsv00617", "p009-tsv00618", "p009-tsv00620", "p009-tsv00621", "p009-tsv00622", "p009-tsv00623", "p009-tsv00624", "p009-tsv00625", "p009-tsv00626", "p009-tsv00627", "p009-tsv00629", "p009-tsv00630", "p009-tsv00631", "p009-tsv00632", "p009-tsv00633", "p009-tsv00634", "p009-tsv00635", "p009-tsv00636", "p009-tsv00637", "p009-tsv00638", "p009-tsv00639" ], "text": "(5) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State\na permanent establishment with which the debt-claim\nfrom which the interest arises is effectively connected.\nIn such a case, the provisions of Article 7 shall apply." }, { "id": "para-6", "source_line_ids": [ "pdf-009-line-017", "pdf-009-line-019", "pdf-009-line-021", "pdf-009-line-023", "pdf-009-line-025", "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-038" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.5921791880541, 145.89287076619533, 526.5602239850676, 255.7969878329497 ], "source_line_ids": [ "pdf-009-line-017", "pdf-009-line-019", "pdf-009-line-021", "pdf-009-line-023", "pdf-009-line-025", "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-038" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00643", "p009-tsv00644", "p009-tsv00645", "p009-tsv00646", "p009-tsv00647", "p009-tsv00648", "p009-tsv00649", "p009-tsv00650", "p009-tsv00651", "p009-tsv00652", "p009-tsv00653", "p009-tsv00655", "p009-tsv00656", "p009-tsv00657", "p009-tsv00658", "p009-tsv00659", "p009-tsv00660", "p009-tsv00661", "p009-tsv00662", "p009-tsv00663", "p009-tsv00664", "p009-tsv00665", "p009-tsv00667", "p009-tsv00668", "p009-tsv00669", "p009-tsv00670", "p009-tsv00671", "p009-tsv00672", "p009-tsv00673", "p009-tsv00674", "p009-tsv00675", "p009-tsv00676", "p009-tsv00678", "p009-tsv00679", "p009-tsv00680", "p009-tsv00681", "p009-tsv00682", "p009-tsv00683", "p009-tsv00684", "p009-tsv00685", "p009-tsv00687", "p009-tsv00688", "p009-tsv00689", "p009-tsv00690", "p009-tsv00691", "p009-tsv00692", "p009-tsv00693", "p009-tsv00694", "p009-tsv00695", "p009-tsv00696", "p009-tsv00697", "p009-tsv00699", "p009-tsv00700", "p009-tsv00701", "p009-tsv00702", "p009-tsv00703", "p009-tsv00704", "p009-tsv00705", "p009-tsv00706", "p009-tsv00707", "p009-tsv00708", "p009-tsv00709", "p009-tsv00711", "p009-tsv00712", "p009-tsv00713", "p009-tsv00714", "p009-tsv00715", "p009-tsv00716", "p009-tsv00717", "p009-tsv00719", "p009-tsv00720", "p009-tsv00721", "p009-tsv00722", "p009-tsv00723", "p009-tsv00724", "p009-tsv00725", "p009-tsv00726", "p009-tsv00727", "p009-tsv00729", "p009-tsv00730", "p009-tsv00731", "p009-tsv00732", "p009-tsv00733", "p009-tsv00734", "p009-tsv00735", "p009-tsv00736", "p009-tsv00737", "p009-tsv00739", "p009-tsv00740", "p009-tsv00741", "p009-tsv00742", "p009-tsv00743", "p009-tsv00744", "p009-tsv00745", "p009-tsv00746", "p009-tsv00747", "p009-tsv00748", "p009-tsv00750", "p009-tsv00751", "p009-tsv00752", "p009-tsv00753", "p009-tsv00754", "p009-tsv00755", "p009-tsv00756", "p009-tsv00757", "p009-tsv00758", "p009-tsv00760", "p009-tsv00761", "p009-tsv00762" ], "text": "(6) Interest shall be deemed to be derived from a Con-\ntracting State when the payor is that State itself, a Land,\na political subdivision or a local authority thereof or a\nresident of that State. Where, however, the person\npaying the interest, whether he is a resident of a Con-\ntracting State or not, has in a Contracting State a per-\nmanent establishment in connection with which the\nindebtedness on which the interest is paid was incurred,\nand such interest is borne by such permanent establish-\nment, then such interest shall be deemed to be derived\nfrom the Contracting State in which the permanent estab-\nlishment is situated." }, { "id": "para-7", "source_line_ids": [ "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-048", "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.31533364442373, 263.54841170667544, 526.0065328978068, 365.9779414666228 ], "source_line_ids": [ "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-048", "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00766", "p009-tsv00767", "p009-tsv00768", "p009-tsv00769", "p009-tsv00770", "p009-tsv00771", "p009-tsv00772", "p009-tsv00773", "p009-tsv00775", "p009-tsv00776", "p009-tsv00777", "p009-tsv00778", "p009-tsv00779", "p009-tsv00780", "p009-tsv00781", "p009-tsv00782", "p009-tsv00783", "p009-tsv00784", "p009-tsv00786", "p009-tsv00787", "p009-tsv00788", "p009-tsv00789", "p009-tsv00790", "p009-tsv00791", "p009-tsv00792", "p009-tsv00793", "p009-tsv00794", "p009-tsv00795", "p009-tsv00797", "p009-tsv00798", "p009-tsv00799", "p009-tsv00800", "p009-tsv00801", "p009-tsv00802", "p009-tsv00803", "p009-tsv00804", "p009-tsv00805", "p009-tsv00806", "p009-tsv00808", "p009-tsv00809", "p009-tsv00810", "p009-tsv00811", "p009-tsv00812", "p009-tsv00813", "p009-tsv00814", "p009-tsv00815", "p009-tsv00816", "p009-tsv00818", "p009-tsv00819", "p009-tsv00820", "p009-tsv00821", "p009-tsv00822", "p009-tsv00823", "p009-tsv00824", "p009-tsv00825", "p009-tsv00826", "p009-tsv00827", "p009-tsv00828", "p009-tsv00830", "p009-tsv00831", "p009-tsv00832", "p009-tsv00833", "p009-tsv00834", "p009-tsv00835", "p009-tsv00836", "p009-tsv00837", "p009-tsv00839", "p009-tsv00840", "p009-tsv00841", "p009-tsv00842", "p009-tsv00843", "p009-tsv00844", "p009-tsv00845", "p009-tsv00846", "p009-tsv00847", "p009-tsv00849", "p009-tsv00850", "p009-tsv00851", "p009-tsv00852", "p009-tsv00853", "p009-tsv00854", "p009-tsv00855", "p009-tsv00856", "p009-tsv00857", "p009-tsv00859", "p009-tsv00860", "p009-tsv00861", "p009-tsv00862", "p009-tsv00863", "p009-tsv00864", "p009-tsv00865", "p009-tsv00866", "p009-tsv00867", "p009-tsv00868", "p009-tsv00870", "p009-tsv00871", "p009-tsv00872", "p009-tsv00873", "p009-tsv00874", "p009-tsv00875", "p009-tsv00876", "p009-tsv00877", "p009-tsv00878" ], "text": "(7) Where, owing to a special relationship between\nthe payor and the recipient or between both of them\nand some other person, the amount of the interest paid,\nhaving regard to the debt-claim for which it is paid,\nexceeds the amount which would have been agreed upon\nby the payor and the recipient in the absence of such\nrelationship, the provisions of this Article shall apply\nonly to the last-mentioned amount. In that case, the\nexcess part of the payments shall remain taxable ac-\ncording to the law of each Contracting State, due regard\nbeing had to the other provisions of this Agreement." } ], "source_heading_line_ids": [ "pdf-008-line-061", "pdf-008-line-063" ], "source_heading_word_ids": [ "p008-tsv00837", "p008-tsv00838", "p008-tsv00840" ], "source_pages": [ 8, 9 ], "source_spans": [ { "bbox": [ 313.3891553896407, 393.3847615915817, 536.8035090993933, 760.1932127589608 ], "source_line_ids": [ "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070", "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-078", "pdf-008-line-079", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086", "pdf-008-line-088", "pdf-008-line-090", "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-113", "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8 }, { "bbox": [ 302.31533364442373, 84.4351529102269, 527.1139150723285, 365.9779414666228 ], "source_line_ids": [ "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011", "pdf-009-line-013", "pdf-009-line-015", "pdf-009-line-017", "pdf-009-line-019", "pdf-009-line-021", "pdf-009-line-023", "pdf-009-line-025", "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-038", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-048", "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059" ], "source_page": 9 } ], "title": "Article 11\nInterest" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.03848810079324, 406.67291680368305, 525.4528418105459, 431.3113712594542 ], "source_line_ids": [ "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00889", "p009-tsv00890", "p009-tsv00891", "p009-tsv00892", "p009-tsv00893", "p009-tsv00894", "p009-tsv00895", "p009-tsv00896", "p009-tsv00897", "p009-tsv00899", "p009-tsv00900", "p009-tsv00901", "p009-tsv00902", "p009-tsv00903", "p009-tsv00904", "p009-tsv00905", "p009-tsv00906", "p009-tsv00907", "p009-tsv00909", "p009-tsv00910", "p009-tsv00911", "p009-tsv00912" ], "text": "(1) Royalties derived from a Contracting State by a\nresident of the other Contracting State may be taxed\nin that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-090", "pdf-009-line-093" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.31533364442373, 448.47523840841825, 525.7296873541763, 566.4076159158171 ], "source_line_ids": [ "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-090", "pdf-009-line-093" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00916", "p009-tsv00917", "p009-tsv00918", "p009-tsv00919", "p009-tsv00920", "p009-tsv00921", "p009-tsv00922", "p009-tsv00923", "p009-tsv00924", "p009-tsv00925", "p009-tsv00927", "p009-tsv00928", "p009-tsv00929", "p009-tsv00930", "p009-tsv00931", "p009-tsv00932", "p009-tsv00933", "p009-tsv00934", "p009-tsv00935", "p009-tsv00937", "p009-tsv00938", "p009-tsv00939", "p009-tsv00940", "p009-tsv00941", "p009-tsv00942", "p009-tsv00943", "p009-tsv00944", "p009-tsv00945", "p009-tsv00946", "p009-tsv00947", "p009-tsv00948", "p009-tsv00949", "p009-tsv00951", "p009-tsv00952", "p009-tsv00956", "p009-tsv00957", "p009-tsv00958", "p009-tsv00959", "p009-tsv00960", "p009-tsv00961", "p009-tsv00962", "p009-tsv00963", "p009-tsv00964", "p009-tsv00965", "p009-tsv00966", "p009-tsv00967", "p009-tsv00969", "p009-tsv00970", "p009-tsv00971", "p009-tsv00972", "p009-tsv00973", "p009-tsv00974", "p009-tsv00975", "p009-tsv00976", "p009-tsv00977", "p009-tsv00978", "p009-tsv00979", "p009-tsv00981", "p009-tsv00982", "p009-tsv00983", "p009-tsv00984", "p009-tsv00985", "p009-tsv00986", "p009-tsv00987", "p009-tsv00989", "p009-tsv00990", "p009-tsv00991", "p009-tsv00992", "p009-tsv00993", "p009-tsv00994", "p009-tsv00995", "p009-tsv00996", "p009-tsv00997", "p009-tsv00999", "p009-tsv01000", "p009-tsv01001", "p009-tsv01002", "p009-tsv01006", "p009-tsv01007", "p009-tsv01008", "p009-tsv01009", "p009-tsv01010", "p009-tsv01011", "p009-tsv01012", "p009-tsv01013", "p009-tsv01014", "p009-tsv01015", "p009-tsv01016", "p009-tsv01018", "p009-tsv01019", "p009-tsv01020", "p009-tsv01021" ], "text": "(2) However, such royalties may be taxed in the Con-\ntracting State from which they are derived and accord-\ning to the law of that State, but the tax so charged shall\nnot exceed.\na) 20 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or the\nright to use, any copyright, excluding cinematograph\nfilms or tapes for television or broadcasting, or any\ntrade mark (trade name);\nb) 10 per cent of the gross amount of such payments\nin all other cases." }, { "id": "para-3", "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-103", "pdf-009-line-104", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-110", "pdf-009-line-112", "pdf-009-line-115" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.03848810079324, 573.8822032226242, 525.4528418105459, 674.37387701414 ], "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-103", "pdf-009-line-104", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-110", "pdf-009-line-112", "pdf-009-line-115" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01025", "p009-tsv01026", "p009-tsv01027", "p009-tsv01028", "p009-tsv01029", "p009-tsv01030", "p009-tsv01031", "p009-tsv01032", "p009-tsv01033", "p009-tsv01034", "p009-tsv01036", "p009-tsv01037", "p009-tsv01038", "p009-tsv01039", "p009-tsv01040", "p009-tsv01041", "p009-tsv01042", "p009-tsv01043", "p009-tsv01044", "p009-tsv01046", "p009-tsv01047", "p009-tsv01048", "p009-tsv01049", "p009-tsv01050", "p009-tsv01051", "p009-tsv01052", "p009-tsv01053", "p009-tsv01054", "p009-tsv01055", "p009-tsv01056", "p009-tsv01058", "p009-tsv01059", "p009-tsv01060", "p009-tsv01061", "p009-tsv01062", "p009-tsv01063", "p009-tsv01064", "p009-tsv01065", "p009-tsv01066", "p009-tsv01068", "p009-tsv01069", "p009-tsv01070", "p009-tsv01071", "p009-tsv01072", "p009-tsv01073", "p009-tsv01074", "p009-tsv01075", "p009-tsv01076", "p009-tsv01077", "p009-tsv01078", "p009-tsv01079", "p009-tsv01080", "p009-tsv01082", "p009-tsv01083", "p009-tsv01084", "p009-tsv01085", "p009-tsv01086", "p009-tsv01087", "p009-tsv01089", "p009-tsv01090", "p009-tsv01091", "p009-tsv01092", "p009-tsv01093", "p009-tsv01094", "p009-tsv01096", "p009-tsv01097", "p009-tsv01098", "p009-tsv01099", "p009-tsv01100", "p009-tsv01101", "p009-tsv01102", "p009-tsv01103", "p009-tsv01104", "p009-tsv01105", "p009-tsv01106", "p009-tsv01107", "p009-tsv01109", "p009-tsv01110", "p009-tsv01111", "p009-tsv01112", "p009-tsv01113", "p009-tsv01114", "p009-tsv01115", "p009-tsv01116", "p009-tsv01118", "p009-tsv01119", "p009-tsv01120", "p009-tsv01121", "p009-tsv01122", "p009-tsv01123", "p009-tsv01124", "p009-tsv01125", "p009-tsv01126", "p009-tsv01128", "p009-tsv01129", "p009-tsv01130" ], "text": "(3) The term “royalties” as used in this Article means\npayments of any kind received as a consideration for\nthe use of, or the right to use, any copyright, patent,\ntrade mark (trade name), design or model, plan, secret\nformula or process, or for the use of, or the right to use,\nindustrial, commercial, or scientific equipment, for\ninformation concerning industrial, commercial or scien-\ntific experience, or for the use of, or the right to use,\ncinematograph films or tapes for television or broad-\ncasting, but does not include any payment dealt with\nin Article 6." }, { "id": "para-4", "source_line_ids": [ "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 301.4847970135324, 709.8089575797435, 525.4528418105459, 774.5887142387373 ], "source_line_ids": [ "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01134", "p009-tsv01135", "p009-tsv01136", "p009-tsv01137", "p009-tsv01138", "p009-tsv01139", "p009-tsv01140", "p009-tsv01141", "p009-tsv01142", "p009-tsv01143", "p009-tsv01145", "p009-tsv01146", "p009-tsv01147", "p009-tsv01148", "p009-tsv01149", "p009-tsv01150", "p009-tsv01151", "p009-tsv01152", "p009-tsv01153", "p009-tsv01154", "p009-tsv01156", "p009-tsv01157", "p009-tsv01158", "p009-tsv01159", "p009-tsv01160", "p009-tsv01161", "p009-tsv01162", "p009-tsv01163", "p009-tsv01164", "p009-tsv01165", "p009-tsv01167", "p009-tsv01168", "p009-tsv01169", "p009-tsv01170", "p009-tsv01171", "p009-tsv01172", "p009-tsv01173", "p009-tsv01174", "p009-tsv01176", "p009-tsv01177", "p009-tsv01178", "p009-tsv01179", "p009-tsv01180", "p009-tsv01181", "p009-tsv01182", "p009-tsv01183", "p009-tsv01184", "p009-tsv01186", "p009-tsv01187", "p009-tsv01188", "p009-tsv01189", "p009-tsv01190", "p009-tsv01191", "p009-tsv01192", "p009-tsv01193", "p009-tsv01194", "p009-tsv01195", "p009-tsv01196", "p009-tsv01200" ], "text": "(4) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the royalties, being a resident\nof a Contracting State, has in the other Contracting State\na permanent establishment with which the right or\nproperty giving rise to the royalties is effectively con-\nnected. In such a case, the provisions of Article 7 shall\napply." }, { "id": "para-5", "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026", "pdf-010-line-028" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 311.7280821278581, 84.98882604406445, 534.3118992067195, 204.85905951989477 ], "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026", "pdf-010-line-028" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00572", "p010-tsv00573", "p010-tsv00574", "p010-tsv00575", "p010-tsv00576", "p010-tsv00577", "p010-tsv00578", "p010-tsv00579", "p010-tsv00580", "p010-tsv00581", "p010-tsv00583", "p010-tsv00584", "p010-tsv00585", "p010-tsv00586", "p010-tsv00587", "p010-tsv00588", "p010-tsv00589", "p010-tsv00590", "p010-tsv00591", "p010-tsv00592", "p010-tsv00594", "p010-tsv00595", "p010-tsv00596", "p010-tsv00597", "p010-tsv00598", "p010-tsv00599", "p010-tsv00600", "p010-tsv00601", "p010-tsv00602", "p010-tsv00604", "p010-tsv00605", "p010-tsv00606", "p010-tsv00607", "p010-tsv00608", "p010-tsv00609", "p010-tsv00610", "p010-tsv00611", "p010-tsv00612", "p010-tsv00613", "p010-tsv00614", "p010-tsv00615", "p010-tsv00617", "p010-tsv00618", "p010-tsv00619", "p010-tsv00620", "p010-tsv00621", "p010-tsv00622", "p010-tsv00623", "p010-tsv00624", "p010-tsv00625", "p010-tsv00626", "p010-tsv00627", "p010-tsv00629", "p010-tsv00630", "p010-tsv00631", "p010-tsv00632", "p010-tsv00633", "p010-tsv00634", "p010-tsv00635", "p010-tsv00636", "p010-tsv00637", "p010-tsv00639", "p010-tsv00640", "p010-tsv00641", "p010-tsv00642", "p010-tsv00643", "p010-tsv00644", "p010-tsv00645", "p010-tsv00646", "p010-tsv00647", "p010-tsv00648", "p010-tsv00649", "p010-tsv00650", "p010-tsv00652", "p010-tsv00653", "p010-tsv00654", "p010-tsv00655", "p010-tsv00656", "p010-tsv00657", "p010-tsv00658", "p010-tsv00660", "p010-tsv00661", "p010-tsv00662", "p010-tsv00663", "p010-tsv00664", "p010-tsv00665", "p010-tsv00666", "p010-tsv00667", "p010-tsv00668", "p010-tsv00669", "p010-tsv00671", "p010-tsv00672", "p010-tsv00673", "p010-tsv00674", "p010-tsv00675", "p010-tsv00676", "p010-tsv00677", "p010-tsv00678", "p010-tsv00679", "p010-tsv00681", "p010-tsv00682", "p010-tsv00683", "p010-tsv00684", "p010-tsv00685", "p010-tsv00686", "p010-tsv00687", "p010-tsv00688", "p010-tsv00689", "p010-tsv00691", "p010-tsv00692", "p010-tsv00693", "p010-tsv00694", "p010-tsv00695", "p010-tsv00696", "p010-tsv00697", "p010-tsv00698", "p010-tsv00699", "p010-tsv00701", "p010-tsv00702", "p010-tsv00703", "p010-tsv00704" ], "text": "(5) Royalties shall be deemed to be derived from a\nContracting State when the payor is that State itself, a\nLand, a political subdivision or a local authority thereof\nor a resident of that State or when the right or property\ngiving rise to the royalties is used in that State. Where,\nhowever, the person paying the royalties, whether he is\na resident of a Contracting State or not, has in a Con-\ntracting State a permanent establishment in connection\nwith which the liability to pay the royalties was incurred,\nand such royalties are borne by such permanent estab-\nlishment, then such royalties shall be deemed to be\nderived frcm the Contracting State in which the per-\nmanent establishment is situated." }, { "id": "para-6", "source_line_ids": [ "pdf-010-line-031", "pdf-010-line-033", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-039", "pdf-010-line-041", "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-052" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.5586187587494, 221.74609010194015, 534.8655902939804, 333.58806313712597 ], "source_line_ids": [ "pdf-010-line-031", "pdf-010-line-033", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-039", "pdf-010-line-041", "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-052" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00708", "p010-tsv00709", "p010-tsv00710", "p010-tsv00711", "p010-tsv00712", "p010-tsv00713", "p010-tsv00714", "p010-tsv00715", "p010-tsv00717", "p010-tsv00718", "p010-tsv00719", "p010-tsv00720", "p010-tsv00721", "p010-tsv00722", "p010-tsv00723", "p010-tsv00724", "p010-tsv00725", "p010-tsv00726", "p010-tsv00728", "p010-tsv00729", "p010-tsv00730", "p010-tsv00731", "p010-tsv00732", "p010-tsv00733", "p010-tsv00734", "p010-tsv00735", "p010-tsv00736", "p010-tsv00737", "p010-tsv00739", "p010-tsv00740", "p010-tsv00741", "p010-tsv00742", "p010-tsv00743", "p010-tsv00744", "p010-tsv00745", "p010-tsv00746", "p010-tsv00747", "p010-tsv00748", "p010-tsv00750", "p010-tsv00751", "p010-tsv00752", "p010-tsv00753", "p010-tsv00754", "p010-tsv00755", "p010-tsv00756", "p010-tsv00757", "p010-tsv00758", "p010-tsv00760", "p010-tsv00761", "p010-tsv00762", "p010-tsv00763", "p010-tsv00764", "p010-tsv00765", "p010-tsv00766", "p010-tsv00767", "p010-tsv00768", "p010-tsv00769", "p010-tsv00771", "p010-tsv00772", "p010-tsv00773", "p010-tsv00774", "p010-tsv00775", "p010-tsv00776", "p010-tsv00777", "p010-tsv00778", "p010-tsv00779", "p010-tsv00781", "p010-tsv00782", "p010-tsv00783", "p010-tsv00784", "p010-tsv00785", "p010-tsv00786", "p010-tsv00787", "p010-tsv00788", "p010-tsv00789", "p010-tsv00791", "p010-tsv00792", "p010-tsv00793", "p010-tsv00794", "p010-tsv00795", "p010-tsv00796", "p010-tsv00797", "p010-tsv00798", "p010-tsv00799", "p010-tsv00800", "p010-tsv00802", "p010-tsv00803", "p010-tsv00804", "p010-tsv00805", "p010-tsv00806", "p010-tsv00807", "p010-tsv00808", "p010-tsv00809", "p010-tsv00810", "p010-tsv00812", "p010-tsv00813", "p010-tsv00814", "p010-tsv00815", "p010-tsv00816", "p010-tsv00817", "p010-tsv00818", "p010-tsv00819", "p010-tsv00820", "p010-tsv00821", "p010-tsv00823" ], "text": "(6) Where, owing to a special relationship between\nthe payor and the recipient or between both of them\nand some other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\nbeen agreed upon by the payor and the recipient in\nthe absence of such relationship, the provisions of this\nArticle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State,\ndue regard being had to the other provisions of this\nAgreement." } ], "source_heading_line_ids": [ "pdf-009-line-060", "pdf-009-line-062" ], "source_heading_word_ids": [ "p009-tsv00882", "p009-tsv00883", "p009-tsv00885" ], "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 301.4847970135324, 379.26609667872407, 525.7296873541763, 774.5887142387373 ], "source_line_ids": [ "pdf-009-line-060", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-090", "pdf-009-line-093", "pdf-009-line-095", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-103", "pdf-009-line-104", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-110", "pdf-009-line-112", "pdf-009-line-115", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9 }, { "bbox": [ 311.7280821278581, 84.98882604406445, 534.8655902939804, 333.58806313712597 ], "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026", "pdf-010-line-028", "pdf-010-line-031", "pdf-010-line-033", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-039", "pdf-010-line-041", "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-052" ], "source_page": 10 } ], "title": "Article 12\nRoyalties" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 313.6660009332711, 373.45252877342983, 534.8655902939804, 400.02883919763235 ], "source_line_ids": [ "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00835", "p010-tsv00836", "p010-tsv00837", "p010-tsv00838", "p010-tsv00839", "p010-tsv00840", "p010-tsv00841", "p010-tsv00842", "p010-tsv00844", "p010-tsv00845", "p010-tsv00846", "p010-tsv00847", "p010-tsv00848", "p010-tsv00849", "p010-tsv00850", "p010-tsv00851", "p010-tsv00852", "p010-tsv00853", "p010-tsv00854", "p010-tsv00856", "p010-tsv00857", "p010-tsv00858", "p010-tsv00859", "p010-tsv00860", "p010-tsv00861", "p010-tsv00862" ], "text": "(1) Gains from the alienation of immovable property,\nas defined in Article 6, may be taxed in the Contracting\nState in which such property is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-074", "pdf-010-line-076", "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 313.6660009332711, 405.8424071029267, 535.4192813812413, 545.6448733969089 ], "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-074", "pdf-010-line-076", "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00866", "p010-tsv00867", "p010-tsv00868", "p010-tsv00869", "p010-tsv00870", "p010-tsv00871", "p010-tsv00872", "p010-tsv00873", "p010-tsv00875", "p010-tsv00876", "p010-tsv00877", "p010-tsv00878", "p010-tsv00879", "p010-tsv00880", "p010-tsv00881", "p010-tsv00882", "p010-tsv00883", "p010-tsv00885", "p010-tsv00886", "p010-tsv00887", "p010-tsv00888", "p010-tsv00889", "p010-tsv00890", "p010-tsv00891", "p010-tsv00892", "p010-tsv00894", "p010-tsv00895", "p010-tsv00896", "p010-tsv00897", "p010-tsv00898", "p010-tsv00899", "p010-tsv00900", "p010-tsv00901", "p010-tsv00902", "p010-tsv00903", "p010-tsv00905", "p010-tsv00906", "p010-tsv00907", "p010-tsv00908", "p010-tsv00909", "p010-tsv00910", "p010-tsv00911", "p010-tsv00912", "p010-tsv00913", "p010-tsv00914", "p010-tsv00915", "p010-tsv00917", "p010-tsv00918", "p010-tsv00919", "p010-tsv00920", "p010-tsv00921", "p010-tsv00922", "p010-tsv00923", "p010-tsv00924", "p010-tsv00925", "p010-tsv00927", "p010-tsv00928", "p010-tsv00929", "p010-tsv00930", "p010-tsv00931", "p010-tsv00932", "p010-tsv00933", "p010-tsv00935", "p010-tsv00936", "p010-tsv00937", "p010-tsv00938", "p010-tsv00939", "p010-tsv00940", "p010-tsv00941", "p010-tsv00942", "p010-tsv00943", "p010-tsv00944", "p010-tsv00946", "p010-tsv00947", "p010-tsv00948", "p010-tsv00949", "p010-tsv00950", "p010-tsv00951", "p010-tsv00952", "p010-tsv00953", "p010-tsv00955", "p010-tsv00956", "p010-tsv00957", "p010-tsv00958", "p010-tsv00959", "p010-tsv00960", "p010-tsv00961", "p010-tsv00962", "p010-tsv00963", "p010-tsv00964", "p010-tsv00965", "p010-tsv00966", "p010-tsv00968", "p010-tsv00969", "p010-tsv00970", "p010-tsv00971", "p010-tsv00972", "p010-tsv00973", "p010-tsv00974", "p010-tsv00975", "p010-tsv00977", "p010-tsv00978", "p010-tsv00979", "p010-tsv00980", "p010-tsv00981", "p010-tsv00982", "p010-tsv00983", "p010-tsv00984", "p010-tsv00985", "p010-tsv00986", "p010-tsv00988", "p010-tsv00989", "p010-tsv00990", "p010-tsv00991", "p010-tsv00992", "p010-tsv00993", "p010-tsv00994", "p010-tsv00995", "p010-tsv00996", "p010-tsv00997", "p010-tsv00999", "p010-tsv01000", "p010-tsv01001", "p010-tsv01002", "p010-tsv01003", "p010-tsv01004", "p010-tsv01005", "p010-tsv01006", "p010-tsv01007", "p010-tsv01009", "p010-tsv01010", "p010-tsv01011", "p010-tsv01012", "p010-tsv01013" ], "text": "(2) Gains from the alienation of movable praperty\nforming part of the business property of a permanent\nestablishment which an enterprise of a Contracting State\nhas in the other Contracting State or of movable property\npertaining to a fixed base available to a resident of a\nContracting State in the other Contracting State for the\npurpose of performing independent personal services, in-\ncluding such gains from the alienation of such a per-\nmanent establishment (alone or together with the whole\nenterprise) or of such a fixed base, may be taxed in the\nother State. However, gains from the alienation of\nmovable property of the kind referred to in paragraph (3)\nof Article 22 shall be taxable only in the Contracting\nState in which such movable property is taxable accord-\ning to the said Article." }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 314.2196920205319, 560.8708845774416, 535.1424358376108, 586.0630121670504 ], "source_line_ids": [ "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01017", "p010-tsv01018", "p010-tsv01019", "p010-tsv01020", "p010-tsv01021", "p010-tsv01022", "p010-tsv01023", "p010-tsv01024", "p010-tsv01025", "p010-tsv01026", "p010-tsv01028", "p010-tsv01029", "p010-tsv01030", "p010-tsv01031", "p010-tsv01032", "p010-tsv01033", "p010-tsv01034", "p010-tsv01035", "p010-tsv01036", "p010-tsv01037", "p010-tsv01038", "p010-tsv01040", "p010-tsv01041", "p010-tsv01042" ], "text": "(3) Gains from the alienation of shares of a company\nwhich is a resident of a Contracting State may be taxed\nin that State." }, { "id": "para-4", "source_line_ids": [ "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-105", "pdf-010-line-106" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 314.2196920205319, 593.5375994738573, 535.4192813812413, 627.8653337717856 ], "source_line_ids": [ "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-105", "pdf-010-line-106" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01046", "p010-tsv01047", "p010-tsv01048", "p010-tsv01049", "p010-tsv01050", "p010-tsv01051", "p010-tsv01052", "p010-tsv01053", "p010-tsv01054", "p010-tsv01056", "p010-tsv01057", "p010-tsv01058", "p010-tsv01059", "p010-tsv01060", "p010-tsv01061", "p010-tsv01062", "p010-tsv01063", "p010-tsv01064", "p010-tsv01065", "p010-tsv01067", "p010-tsv01068", "p010-tsv01069", "p010-tsv01070", "p010-tsv01071", "p010-tsv01072", "p010-tsv01073", "p010-tsv01074", "p010-tsv01075", "p010-tsv01076", "p010-tsv01078", "p010-tsv01079", "p010-tsv01080", "p010-tsv01081" ], "text": "(4) Gains from the alienation of any property other\nthan those mentioned in paragraphs (1), (2) and (3) shall\nbe taxable only in the Contracting State of which the\nalienator is a resident." } ], "source_heading_line_ids": [ "pdf-010-line-054", "pdf-010-line-056" ], "source_heading_word_ids": [ "p010-tsv00827", "p010-tsv00828", "p010-tsv00830", "p010-tsv00831" ], "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 313.6660009332711, 347.153054916146, 535.4192813812413, 627.8653337717856 ], "source_line_ids": [ "pdf-010-line-054", "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062", "pdf-010-line-064", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-074", "pdf-010-line-076", "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092", "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-105", "pdf-010-line-106" ], "source_page": 10 } ], "title": "Articte 13\nCapital gains" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-124", "pdf-010-line-126" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 314.4965375641624, 681.0179546201907, 535.972972468502, 754.9333179875042 ], "source_line_ids": [ "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-124", "pdf-010-line-126" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01094", "p010-tsv01095", "p010-tsv01096", "p010-tsv01097", "p010-tsv01098", "p010-tsv01099", "p010-tsv01100", "p010-tsv01101", "p010-tsv01102", "p010-tsv01103", "p010-tsv01105", "p010-tsv01106", "p010-tsv01107", "p010-tsv01108", "p010-tsv01109", "p010-tsv01110", "p010-tsv01111", "p010-tsv01112", "p010-tsv01114", "p010-tsv01115", "p010-tsv01116", "p010-tsv01117", "p010-tsv01118", "p010-tsv01119", "p010-tsv01120", "p010-tsv01121", "p010-tsv01122", "p010-tsv01123", "p010-tsv01125", "p010-tsv01126", "p010-tsv01127", "p010-tsv01128", "p010-tsv01129", "p010-tsv01130", "p010-tsv01131", "p010-tsv01132", "p010-tsv01133", "p010-tsv01134", "p010-tsv01136", "p010-tsv01137", "p010-tsv01138", "p010-tsv01139", "p010-tsv01140", "p010-tsv01141", "p010-tsv01142", "p010-tsv01143", "p010-tsv01144", "p010-tsv01145", "p010-tsv01146", "p010-tsv01148", "p010-tsv01149", "p010-tsv01150", "p010-tsv01151", "p010-tsv01152", "p010-tsv01153", "p010-tsv01154", "p010-tsv01155", "p010-tsv01156", "p010-tsv01157", "p010-tsv01158", "p010-tsv01160", "p010-tsv01161", "p010-tsv01162", "p010-tsv01163", "p010-tsv01164", "p010-tsv01165", "p010-tsv01166", "p010-tsv01167", "p010-tsv01168", "p010-tsv01169", "p010-tsv01171", "p010-tsv01172", "p010-tsv01173", "p010-tsv01174", "p010-tsv01175", "p010-tsv01176", "p010-tsv01177", "p010-tsv01178", "p010-tsv01179", "p010-tsv01180", "p010-tsv01181", "p010-tsv01182" ], "text": "(1) Income derived by a resident of a Contracting State\nin respect of professional services or other independent\nactivities of a similar character shall be taxable only in\nthat State unless he has a fixed base regularly available\nto him in the other Contracting State for the purpose of\npreforming his activities. If he has such a fixed base, the\nincome may be taxed in the other Contracting State but\nonly so much of it as is attributable to that fixed base." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-005", "pdf-011-line-008", "pdf-011-line-009", "pdf-011-line-012" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.54687820811944, 85.542499177902, 522.1306952869808, 129.5595133179875 ], "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-005", "pdf-011-line-008", "pdf-011-line-009", "pdf-011-line-012" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00509", "p011-tsv00510", "p011-tsv00511", "p011-tsv00512", "p011-tsv00513", "p011-tsv00514", "p011-tsv00515", "p011-tsv00517", "p011-tsv00518", "p011-tsv00519", "p011-tsv00520", "p011-tsv00521", "p011-tsv00522", "p011-tsv00523", "p011-tsv00525", "p011-tsv00526", "p011-tsv00527", "p011-tsv00528", "p011-tsv00529", "p011-tsv00530", "p011-tsv00531", "p011-tsv00532", "p011-tsv00534", "p011-tsv00535", "p011-tsv00536", "p011-tsv00537", "p011-tsv00538", "p011-tsv00539", "p011-tsv00540", "p011-tsv00542" ], "text": "(2) The term \"professional services“ includes, especial-\nly independent scientific, literary, artistic, educational or\nteaching activities as well as the independent activities\nof physicians, lawyers, engineers, architects, dentists and\naccountants." }, { "id": "para-3", "source_line_ids": [ "pdf-011-line-014", "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.82372375174987, 146.44654390003288, 521.57700419972, 182.43529759947384 ], "source_line_ids": [ "pdf-011-line-014", "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00546", "p011-tsv00547", "p011-tsv00548", "p011-tsv00549", "p011-tsv00550", "p011-tsv00551", "p011-tsv00552", "p011-tsv00553", "p011-tsv00554", "p011-tsv00556", "p011-tsv00557", "p011-tsv00558", "p011-tsv00559", "p011-tsv00560", "p011-tsv00561", "p011-tsv00562", "p011-tsv00563", "p011-tsv00564", "p011-tsv00565", "p011-tsv00566", "p011-tsv00568", "p011-tsv00569", "p011-tsv00570", "p011-tsv00571", "p011-tsv00572", "p011-tsv00573", "p011-tsv00574", "p011-tsv00575", "p011-tsv00576", "p011-tsv00578", "p011-tsv00579" ], "text": "(3) In determining whether a resident of a Contracting\nState has a fixed base regularly available to him in the\nother Contracting State, paragraph {7) of Article 5 shall\nlikewise apply." } ], "source_heading_line_ids": [ "pdf-010-line-109", "pdf-010-line-110" ], "source_heading_word_ids": [ "p010-tsv01085", "p010-tsv01086", "p010-tsv01088", "p010-tsv01089", "p010-tsv01090" ], "source_pages": [ 10, 11 ], "source_spans": [ { "bbox": [ 314.4965375641624, 654.1648076290694, 535.972972468502, 754.9333179875042 ], "source_line_ids": [ "pdf-010-line-109", "pdf-010-line-110", "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-124", "pdf-010-line-126" ], "source_page": 10 }, { "bbox": [ 299.54687820811944, 85.542499177902, 522.1306952869808, 182.43529759947384 ], "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-005", "pdf-011-line-008", "pdf-011-line-009", "pdf-011-line-012", "pdf-011-line-014", "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020" ], "source_page": 11 } ], "title": "Article 14\nIndependent personal services" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.82372375174987, 220.91558040118383, 521.57700419972, 293.4467609339033 ], "source_line_ids": [ "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00592", "p011-tsv00593", "p011-tsv00594", "p011-tsv00595", "p011-tsv00596", "p011-tsv00597", "p011-tsv00598", "p011-tsv00599", "p011-tsv00600", "p011-tsv00601", "p011-tsv00602", "p011-tsv00604", "p011-tsv00605", "p011-tsv00606", "p011-tsv00607", "p011-tsv00608", "p011-tsv00609", "p011-tsv00610", "p011-tsv00612", "p011-tsv00613", "p011-tsv00614", "p011-tsv00615", "p011-tsv00616", "p011-tsv00617", "p011-tsv00618", "p011-tsv00619", "p011-tsv00620", "p011-tsv00621", "p011-tsv00622", "p011-tsv00624", "p011-tsv00625", "p011-tsv00626", "p011-tsv00627", "p011-tsv00628", "p011-tsv00629", "p011-tsv00630", "p011-tsv00631", "p011-tsv00632", "p011-tsv00634", "p011-tsv00635", "p011-tsv00636", "p011-tsv00637", "p011-tsv00638", "p011-tsv00639", "p011-tsv00640", "p011-tsv00641", "p011-tsv00643", "p011-tsv00644", "p011-tsv00645", "p011-tsv00646", "p011-tsv00647", "p011-tsv00648", "p011-tsv00649", "p011-tsv00650", "p011-tsv00651", "p011-tsv00653", "p011-tsv00654", "p011-tsv00655", "p011-tsv00656", "p011-tsv00657", "p011-tsv00658", "p011-tsv00659", "p011-tsv00660", "p011-tsv00661", "p011-tsv00662", "p011-tsv00663", "p011-tsv00665" ], "text": "(1) Subject to the provisions of Articles 16, 18 and 19,\nsalaries, wages and other similar remuneration derived\nby a resident of a Contracting State in respect of an\nemployment shall be taxable only in that State unless\nthe employment is exercised in the other Contracting\nState. If the employment is so exercised, such remunera-\ntion as is derived therefrom may be taxed in that other\nState." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-058", "pdf-011-line-061", "pdf-011-line-064", "pdf-011-line-066", "pdf-011-line-068" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.54687820811944, 300.6445116737915, 522.6843863742416, 442.3848339362052 ], "source_line_ids": [ "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-058", "pdf-011-line-061", "pdf-011-line-064", "pdf-011-line-066", "pdf-011-line-068" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00669", "p011-tsv00670", "p011-tsv00671", "p011-tsv00672", "p011-tsv00673", "p011-tsv00674", "p011-tsv00675", "p011-tsv00677", "p011-tsv00678", "p011-tsv00679", "p011-tsv00680", "p011-tsv00681", "p011-tsv00682", "p011-tsv00683", "p011-tsv00684", "p011-tsv00686", "p011-tsv00687", "p011-tsv00688", "p011-tsv00689", "p011-tsv00690", "p011-tsv00691", "p011-tsv00692", "p011-tsv00693", "p011-tsv00694", "p011-tsv00696", "p011-tsv00697", "p011-tsv00698", "p011-tsv00699", "p011-tsv00700", "p011-tsv00701", "p011-tsv00702", "p011-tsv00703", "p011-tsv00704", "p011-tsv00705", "p011-tsv00707", "p011-tsv00708", "p011-tsv00709", "p011-tsv00713", "p011-tsv00714", "p011-tsv00715", "p011-tsv00716", "p011-tsv00717", "p011-tsv00718", "p011-tsv00719", "p011-tsv00720", "p011-tsv00721", "p011-tsv00722", "p011-tsv00723", "p011-tsv00724", "p011-tsv00726", "p011-tsv00727", "p011-tsv00728", "p011-tsv00729", "p011-tsv00730", "p011-tsv00731", "p011-tsv00732", "p011-tsv00733", "p011-tsv00734", "p011-tsv00736", "p011-tsv00737", "p011-tsv00738", "p011-tsv00739", "p011-tsv00740", "p011-tsv00744", "p011-tsv00745", "p011-tsv00746", "p011-tsv00747", "p011-tsv00748", "p011-tsv00749", "p011-tsv00750", "p011-tsv00751", "p011-tsv00752", "p011-tsv00753", "p011-tsv00754", "p011-tsv00758", "p011-tsv00759", "p011-tsv00760", "p011-tsv00761", "p011-tsv00762", "p011-tsv00763", "p011-tsv00764", "p011-tsv00765", "p011-tsv00766", "p011-tsv00767", "p011-tsv00768", "p011-tsv00772", "p011-tsv00773", "p011-tsv00774", "p011-tsv00775", "p011-tsv00776", "p011-tsv00777", "p011-tsv00778", "p011-tsv00779", "p011-tsv00780", "p011-tsv00781", "p011-tsv00783", "p011-tsv00784", "p011-tsv00785", "p011-tsv00786", "p011-tsv00787", "p011-tsv00788", "p011-tsv00789", "p011-tsv00790", "p011-tsv00791", "p011-tsv00792", "p011-tsv00794", "p011-tsv00795", "p011-tsv00796" ], "text": "(2) Notwithstanding the provisions of paragraph (1),\nremuneration derived by a resident of a Contracting\nState in respect of an employment exercised in the\nother Contracting State shall be taxable only in the first-\nmentioned State if\na) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nduring any twelve-month period, and\nb) the remuneration is paid by, or on behalf of, an\nemployer who is not a resident of the other State, and\nc) the remuneration is not borne by a permanent estab-\nlishment or a fixed base which the employer has in\nthe other State." } ], "source_heading_line_ids": [ "pdf-011-line-022", "pdf-011-line-024" ], "source_heading_word_ids": [ "p011-tsv00583", "p011-tsv00584", "p011-tsv00586", "p011-tsv00587", "p011-tsv00588" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.54687820811944, 193.7855968431437, 522.6843863742416, 442.3848339362052 ], "source_line_ids": [ "pdf-011-line-022", "pdf-011-line-024", "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041", "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-058", "pdf-011-line-061", "pdf-011-line-064", "pdf-011-line-066", "pdf-011-line-068" ], "source_page": 11 } ], "title": "Article 15\nDependent personal services" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-081", "pdf-011-line-083" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 481.97246300559027, 523.514923005133, 526.2663137125945 ], "source_line_ids": [ "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-081", "pdf-011-line-083" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00808", "p011-tsv00809", "p011-tsv00810", "p011-tsv00811", "p011-tsv00812", "p011-tsv00813", "p011-tsv00814", "p011-tsv00815", "p011-tsv00817", "p011-tsv00818", "p011-tsv00819", "p011-tsv00820", "p011-tsv00821", "p011-tsv00822", "p011-tsv00823", "p011-tsv00824", "p011-tsv00825", "p011-tsv00826", "p011-tsv00828", "p011-tsv00829", "p011-tsv00830", "p011-tsv00831", "p011-tsv00832", "p011-tsv00833", "p011-tsv00834", "p011-tsv00835", "p011-tsv00836", "p011-tsv00837", "p011-tsv00838", "p011-tsv00840", "p011-tsv00841", "p011-tsv00842", "p011-tsv00843", "p011-tsv00844", "p011-tsv00845", "p011-tsv00846", "p011-tsv00847", "p011-tsv00848", "p011-tsv00849", "p011-tsv00851", "p011-tsv00852", "p011-tsv00853", "p011-tsv00854" ], "text": "Directors’ fees and similar payments derived by a\nresident of a Contracting State in his capacity as a\nmember of the board of directors of a company which is\na resident of the other Contracting State may be taxed\nin that other State." } ], "source_heading_line_ids": [ "pdf-011-line-070", "pdf-011-line-072" ], "source_heading_word_ids": [ "p011-tsv00800", "p011-tsv00801", "p011-tsv00803", "p011-tsv00804" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 455.11931601446895, 523.514923005133, 526.2663137125945 ], "source_line_ids": [ "pdf-011-line-070", "pdf-011-line-072", "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-081", "pdf-011-line-083" ], "source_page": 11 } ], "title": "Article 16\nDirectors’ fees" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 574.1590397895429, 523.514923005133, 628.1421703387044 ], "source_line_ids": [ "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00867", "p011-tsv00868", "p011-tsv00869", "p011-tsv00870", "p011-tsv00871", "p011-tsv00872", "p011-tsv00873", "p011-tsv00874", "p011-tsv00876", "p011-tsv00877", "p011-tsv00878", "p011-tsv00879", "p011-tsv00880", "p011-tsv00881", "p011-tsv00882", "p011-tsv00883", "p011-tsv00885", "p011-tsv00886", "p011-tsv00887", "p011-tsv00888", "p011-tsv00889", "p011-tsv00890", "p011-tsv00891", "p011-tsv00892", "p011-tsv00894", "p011-tsv00895", "p011-tsv00896", "p011-tsv00897", "p011-tsv00898", "p011-tsv00899", "p011-tsv00900", "p011-tsv00901", "p011-tsv00903", "p011-tsv00904", "p011-tsv00905", "p011-tsv00906", "p011-tsv00907", "p011-tsv00908", "p011-tsv00909", "p011-tsv00910", "p011-tsv00911", "p011-tsv00912", "p011-tsv00913", "p011-tsv00915", "p011-tsv00916", "p011-tsv00917", "p011-tsv00918" ], "text": "(1) Notwithstanding the provisions of Articles 14 and\n15, income derived by public entertainers, such as\ntheatre, motion picture, radio or television artists, and\nmusicians, and by athletes, from their personal activities\nas such may be taxed in the Contracting State in which\nthese activities are exercised." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-105", "pdf-011-line-107", "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-117" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 635.0630845116738, 524.0686140923939, 718.6677277211444 ], "source_line_ids": [ "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-105", "pdf-011-line-107", "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-117" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00922", "p011-tsv00923", "p011-tsv00924", "p011-tsv00925", "p011-tsv00926", "p011-tsv00927", "p011-tsv00928", "p011-tsv00930", "p011-tsv00931", "p011-tsv00932", "p011-tsv00933", "p011-tsv00934", "p011-tsv00935", "p011-tsv00936", "p011-tsv00937", "p011-tsv00938", "p011-tsv00939", "p011-tsv00941", "p011-tsv00942", "p011-tsv00943", "p011-tsv00944", "p011-tsv00945", "p011-tsv00946", "p011-tsv00947", "p011-tsv00948", "p011-tsv00949", "p011-tsv00951", "p011-tsv00952", "p011-tsv00953", "p011-tsv00954", "p011-tsv00955", "p011-tsv00956", "p011-tsv00957", "p011-tsv00958", "p011-tsv00959", "p011-tsv00961", "p011-tsv00962", "p011-tsv00963", "p011-tsv00964", "p011-tsv00965", "p011-tsv00966", "p011-tsv00967", "p011-tsv00968", "p011-tsv00970", "p011-tsv00971", "p011-tsv00972", "p011-tsv00973", "p011-tsv00974", "p011-tsv00975", "p011-tsv00976", "p011-tsv00977", "p011-tsv00978", "p011-tsv00979", "p011-tsv00981", "p011-tsv00982", "p011-tsv00983", "p011-tsv00984", "p011-tsv00985", "p011-tsv00986", "p011-tsv00987", "p011-tsv00988", "p011-tsv00989", "p011-tsv00991", "p011-tsv00992", "p011-tsv00993", "p011-tsv00994", "p011-tsv00995", "p011-tsv00996", "p011-tsv00997", "p011-tsv00999", "p011-tsv01000" ], "text": "(2) Notwithstanding anything contained in this Agree-\nment, where the services of a public entertainer or an\nathlete mentioned in paragraph (1) are provided in a\nContracting State by an enterprise of the other Con-\ntracting State, the profits derived from providing those\nservices by such enterprise may be taxed in the first-\nmentioned State if the public entertainer or the athlete\nperforming the services controls, directly or indirectly,\nsuch enterprise." } ], "source_heading_line_ids": [ "pdf-011-line-085", "pdf-011-line-087" ], "source_heading_word_ids": [ "p011-tsv00858", "p011-tsv00859", "p011-tsv00861", "p011-tsv00862", "p011-tsv00863" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 547.8595659322591, 524.0686140923939, 718.6677277211444 ], "source_line_ids": [ "pdf-011-line-085", "pdf-011-line-087", "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100", "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-105", "pdf-011-line-107", "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-117" ], "source_page": 11 } ], "title": "Article 17\nArtists and Athletes" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-122", "pdf-011-line-124", "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 300.65426038264116, 756.8711739559357, 524.0686140923939, 774.0350411048997 ], "source_line_ids": [ "pdf-011-line-122", "pdf-011-line-124" ], "source_page": 11 }, { "bbox": [ 310.89754549696687, 83.60464320947057, 534.8655902939804, 147.83072673462675 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv01012", "p011-tsv01013", "p011-tsv01014", "p011-tsv01015", "p011-tsv01016", "p011-tsv01017", "p011-tsv01018", "p011-tsv01019", "p011-tsv01020", "p011-tsv01022", "p011-tsv01023", "p011-tsv01024", "p011-tsv01025", "p011-tsv01026", "p011-tsv01027", "p011-tsv01028", "p011-tsv01029", "p011-tsv01030", "p011-tsv01031", "p011-tsv01032", "p012-tsv00552", "p012-tsv00553", "p012-tsv00554", "p012-tsv00555", "p012-tsv00556", "p012-tsv00557", "p012-tsv00558", "p012-tsv00559", "p012-tsv00560", "p012-tsv00561", "p012-tsv00563", "p012-tsv00564", "p012-tsv00565", "p012-tsv00566", "p012-tsv00567", "p012-tsv00568", "p012-tsv00569", "p012-tsv00570", "p012-tsv00571", "p012-tsv00573", "p012-tsv00574", "p012-tsv00575", "p012-tsv00576", "p012-tsv00577", "p012-tsv00578", "p012-tsv00579", "p012-tsv00580", "p012-tsv00581", "p012-tsv00582", "p012-tsv00584", "p012-tsv00585", "p012-tsv00586", "p012-tsv00587", "p012-tsv00588", "p012-tsv00589", "p012-tsv00590", "p012-tsv00591", "p012-tsv00593", "p012-tsv00594", "p012-tsv00595", "p012-tsv00596", "p012-tsv00597", "p012-tsv00598", "p012-tsv00599", "p012-tsv00600", "p012-tsv00601", "p012-tsv00602", "p012-tsv00603", "p012-tsv00604", "p012-tsv00606", "p012-tsv00607", "p012-tsv00608", "p012-tsv00609", "p012-tsv00610", "p012-tsv00611", "p012-tsv00612", "p012-tsv00614", "p012-tsv00615", "p012-tsv00616", "p012-tsv00617", "p012-tsv00618" ], "text": "(1) Subject to the provisions of Article 19, remunera-\ntion paid by, or out of funds created by a Contracting\nState, a Land, a political subdivision or a local authority\nthereof to any individual in respect of an employment\nshall be taxable only in that State. If, however, the\nemployment is exercised in the other Contracting State\nby a national of that State not being a national of the\nfirst-mentioned State, the remuneration shall be taxable\nonly in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-021", "pdf-012-line-023", "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 311.1743910405973, 182.43529759947384, 534.58874475035, 227.83649457415325 ], "source_line_ids": [ "pdf-012-line-021", "pdf-012-line-023", "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00622", "p012-tsv00623", "p012-tsv00624", "p012-tsv00625", "p012-tsv00626", "p012-tsv00627", "p012-tsv00628", "p012-tsv00629", "p012-tsv00630", "p012-tsv00631", "p012-tsv00632", "p012-tsv00634", "p012-tsv00635", "p012-tsv00636", "p012-tsv00637", "p012-tsv00638", "p012-tsv00639", "p012-tsv00640", "p012-tsv00641", "p012-tsv00642", "p012-tsv00644", "p012-tsv00645", "p012-tsv00646", "p012-tsv00647", "p012-tsv00648", "p012-tsv00649", "p012-tsv00650", "p012-tsv00651", "p012-tsv00652", "p012-tsv00653", "p012-tsv00655", "p012-tsv00656", "p012-tsv00657", "p012-tsv00658", "p012-tsv00659", "p012-tsv00660", "p012-tsv00661", "p012-tsv00662", "p012-tsv00663", "p012-tsv00665", "p012-tsv00666", "p012-tsv00667", "p012-tsv00668", "p012-tsv00669", "p012-tsv00670" ], "text": "(2) The provisions of Articles 15, 16 and 17 shall apply\nto remuneration in respect of an employment in connec-\ntion with any business carried on by a Contracting State,\na Land, a political subdivision or a local authority\nthereof for the purpuse of profits." } ], "source_heading_line_ids": [ "pdf-011-line-118", "pdf-011-line-121" ], "source_heading_word_ids": [ "p011-tsv01004", "p011-tsv01005", "p011-tsv01007", "p011-tsv01008" ], "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 300.65426038264116, 729.4643538309767, 524.0686140923939, 774.0350411048997 ], "source_line_ids": [ "pdf-011-line-118", "pdf-011-line-121", "pdf-011-line-122", "pdf-011-line-124" ], "source_page": 11 }, { "bbox": [ 310.89754549696687, 83.60464320947057, 534.8655902939804, 227.83649457415325 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016", "pdf-012-line-021", "pdf-012-line-023", "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029" ], "source_page": 12 } ], "title": "Article 18\nPublic funds" }, { "id": "article-19", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-036", "pdf-012-line-038", "pdf-012-line-040" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 311.7280821278581, 279.8817691548833, 534.8655902939804, 306.45807957908585 ], "source_line_ids": [ "pdf-012-line-036", "pdf-012-line-038", "pdf-012-line-040" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00683", "p012-tsv00684", "p012-tsv00685", "p012-tsv00686", "p012-tsv00687", "p012-tsv00688", "p012-tsv00689", "p012-tsv00690", "p012-tsv00692", "p012-tsv00693", "p012-tsv00694", "p012-tsv00695", "p012-tsv00696", "p012-tsv00697", "p012-tsv00698", "p012-tsv00699", "p012-tsv00700", "p012-tsv00702", "p012-tsv00703", "p012-tsv00704", "p012-tsv00705", "p012-tsv00706", "p012-tsv00707", "p012-tsv00708", "p012-tsv00709", "p012-tsv00710" ], "text": "(1) Pensions and other similar remuneration paid to\na resident of a Contracting State in consideration of\npast employment shall be taxable only in that State." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-044", "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-051", "pdf-012-line-053" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 311.7280821278581, 321.4072541926998, 534.8655902939804, 376.4977310095364 ], "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-044", "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-051", "pdf-012-line-053" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00714", "p012-tsv00715", "p012-tsv00716", "p012-tsv00717", "p012-tsv00718", "p012-tsv00719", "p012-tsv00720", "p012-tsv00721", "p012-tsv00723", "p012-tsv00724", "p012-tsv00725", "p012-tsv00726", "p012-tsv00727", "p012-tsv00728", "p012-tsv00729", "p012-tsv00730", "p012-tsv00732", "p012-tsv00733", "p012-tsv00734", "p012-tsv00735", "p012-tsv00736", "p012-tsv00737", "p012-tsv00738", "p012-tsv00739", "p012-tsv00740", "p012-tsv00742", "p012-tsv00743", "p012-tsv00744", "p012-tsv00745", "p012-tsv00746", "p012-tsv00747", "p012-tsv00748", "p012-tsv00749", "p012-tsv00750", "p012-tsv00752", "p012-tsv00753", "p012-tsv00754", "p012-tsv00755", "p012-tsv00756", "p012-tsv00757", "p012-tsv00758", "p012-tsv00759", "p012-tsv00760", "p012-tsv00761", "p012-tsv00763", "p012-tsv00764", "p012-tsv00765", "p012-tsv00766", "p012-tsv00767", "p012-tsv00768", "p012-tsv00769", "p012-tsv00770", "p012-tsv00771" ], "text": "(2) Pensions, annuities and other recurring or non-\nrecurring payments which are paid to any individual\nby a Contracting State, a Land, a political subdivision\nor a local authority thereof as compensation for an\ninjury or damage sustained as a result of hostilities or\npolitical persecution shall be taxable only in that State." } ], "source_heading_line_ids": [ "pdf-012-line-032", "pdf-012-line-034" ], "source_heading_word_ids": [ "p012-tsv00674", "p012-tsv00675", "p012-tsv00677", "p012-tsv00678", "p012-tsv00679" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 311.7280821278581, 253.02862216376192, 534.8655902939804, 376.4977310095364 ], "source_line_ids": [ "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-036", "pdf-012-line-038", "pdf-012-line-040", "pdf-012-line-042", "pdf-012-line-044", "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-051", "pdf-012-line-053" ], "source_page": 12 } ], "title": "Article 19\nPensions and Annuities" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-060", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-066", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-077" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 312.00492767148853, 427.71249588951, 535.1424358376108, 518.7917264057876 ], "source_line_ids": [ "pdf-012-line-060", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-066", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-077" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00784", "p012-tsv00785", "p012-tsv00786", "p012-tsv00787", "p012-tsv00788", "p012-tsv00789", "p012-tsv00790", "p012-tsv00791", "p012-tsv00792", "p012-tsv00794", "p012-tsv00795", "p012-tsv00796", "p012-tsv00797", "p012-tsv00798", "p012-tsv00799", "p012-tsv00800", "p012-tsv00801", "p012-tsv00802", "p012-tsv00803", "p012-tsv00804", "p012-tsv00805", "p012-tsv00807", "p012-tsv00808", "p012-tsv00809", "p012-tsv00810", "p012-tsv00811", "p012-tsv00812", "p012-tsv00813", "p012-tsv00814", "p012-tsv00816", "p012-tsv00817", "p012-tsv00818", "p012-tsv00819", "p012-tsv00820", "p012-tsv00821", "p012-tsv00822", "p012-tsv00823", "p012-tsv00824", "p012-tsv00825", "p012-tsv00827", "p012-tsv00828", "p012-tsv00829", "p012-tsv00830", "p012-tsv00831", "p012-tsv00832", "p012-tsv00833", "p012-tsv00834", "p012-tsv00835", "p012-tsv00837", "p012-tsv00838", "p012-tsv00839", "p012-tsv00840", "p012-tsv00841", "p012-tsv00842", "p012-tsv00843", "p012-tsv00844", "p012-tsv00845", "p012-tsv00847", "p012-tsv00848", "p012-tsv00849", "p012-tsv00850", "p012-tsv00851", "p012-tsv00852", "p012-tsv00853", "p012-tsv00854", "p012-tsv00856", "p012-tsv00857", "p012-tsv00858", "p012-tsv00859", "p012-tsv00860", "p012-tsv00861", "p012-tsv00862", "p012-tsv00863", "p012-tsv00864", "p012-tsv00865", "p012-tsv00867", "p012-tsv00868", "p012-tsv00869", "p012-tsv00870", "p012-tsv00871", "p012-tsv00872", "p012-tsv00873", "p012-tsv00874", "p012-tsv00875", "p012-tsv00877" ], "text": "(1) Subject to the provisions of Article 18, remunera-\ntion which a professor or teacher who is a resident ot a\nContracting State and who visits the other Contracting\nState for a period not exceeding two years for the\npurpose of carrying out advanced study or research or\nfor teaching at a university, college, school or other\neducational institution receives for such work shall not\nbe taxed in that other State, provided that such re-\nmuneration is derived by him from outside that other\nState," }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-080", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-086", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-095", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-104", "pdf-012-line-106", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 312.00492767148853, 526.5431502795133, 535.1424358376108, 712.3004866820125 ], "source_line_ids": [ "pdf-012-line-080", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-086", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-095", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-104", "pdf-012-line-106", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00881", "p012-tsv00882", "p012-tsv00883", "p012-tsv00884", "p012-tsv00885", "p012-tsv00886", "p012-tsv00887", "p012-tsv00888", "p012-tsv00889", "p012-tsv00890", "p012-tsv00892", "p012-tsv00893", "p012-tsv00894", "p012-tsv00895", "p012-tsv00896", "p012-tsv00897", "p012-tsv00898", "p012-tsv00900", "p012-tsv00901", "p012-tsv00902", "p012-tsv00903", "p012-tsv00904", "p012-tsv00905", "p012-tsv00906", "p012-tsv00907", "p012-tsv00908", "p012-tsv00910", "p012-tsv00911", "p012-tsv00912", "p012-tsv00913", "p012-tsv00914", "p012-tsv00915", "p012-tsv00916", "p012-tsv00917", "p012-tsv00918", "p012-tsv00919", "p012-tsv00921", "p012-tsv00922", "p012-tsv00923", "p012-tsv00924", "p012-tsv00925", "p012-tsv00926", "p012-tsv00927", "p012-tsv00928", "p012-tsv00930", "p012-tsv00931", "p012-tsv00932", "p012-tsv00933", "p012-tsv00934", "p012-tsv00935", "p012-tsv00936", "p012-tsv00937", "p012-tsv00938", "p012-tsv00939", "p012-tsv00941", "p012-tsv00942", "p012-tsv00943", "p012-tsv00944", "p012-tsv00945", "p012-tsv00946", "p012-tsv00947", "p012-tsv00948", "p012-tsv00949", "p012-tsv00950", "p012-tsv00952", "p012-tsv00953", "p012-tsv00954", "p012-tsv00955", "p012-tsv00956", "p012-tsv00957", "p012-tsv00958", "p012-tsv00959", "p012-tsv00960", "p012-tsv00961", "p012-tsv00962", "p012-tsv00964", "p012-tsv00965", "p012-tsv00966", "p012-tsv00967", "p012-tsv00968", "p012-tsv00969", "p012-tsv00970", "p012-tsv00971", "p012-tsv00972", "p012-tsv00973", "p012-tsv00975", "p012-tsv00976", "p012-tsv00977", "p012-tsv00978", "p012-tsv00979", "p012-tsv00983", "p012-tsv00984", "p012-tsv00985", "p012-tsv00986", "p012-tsv00987", "p012-tsv00988", "p012-tsv00989", "p012-tsv00990", "p012-tsv00991", "p012-tsv00992", "p012-tsv00994", "p012-tsv00995", "p012-tsv00996", "p012-tsv00997", "p012-tsv00998", "p012-tsv01002", "p012-tsv01003", "p012-tsv01004", "p012-tsv01005", "p012-tsv01006", "p012-tsv01007", "p012-tsv01008", "p012-tsv01009", "p012-tsv01010", "p012-tsv01011", "p012-tsv01013", "p012-tsv01014", "p012-tsv01015", "p012-tsv01016", "p012-tsv01017", "p012-tsv01018", "p012-tsv01019", "p012-tsv01020", "p012-tsv01022", "p012-tsv01023", "p012-tsv01024", "p012-tsv01025", "p012-tsv01026", "p012-tsv01027", "p012-tsv01028", "p012-tsv01029", "p012-tsv01030", "p012-tsv01032", "p012-tsv01033", "p012-tsv01034", "p012-tsv01035", "p012-tsv01036", "p012-tsv01037", "p012-tsv01038", "p012-tsv01039", "p012-tsv01041", "p012-tsv01042", "p012-tsv01043", "p012-tsv01044", "p012-tsv01045", "p012-tsv01046", "p012-tsv01047", "p012-tsv01048", "p012-tsv01050", "p012-tsv01051", "p012-tsv01052", "p012-tsv01053" ], "text": "(2) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely as a student at a university, college, school or\nother similar educational institution in that other State\nor as a business apprentice (including in the case of\nthe Federal Republic of Germany a Volontär or a Prak-\ntikant) shall, from the date of his first arrival in that\nother State in connection with that visit, be exempt from\ntax in that other State\na) on all remittances from abroad for purposes of his\nmaintenance, education or training, and\nb) for a period not exceeding three years, on any\nremuneration not exceeding 6000 DM or the equiv-\nalent in US-dollars for the calendar year for personal\nservices rendered in that other Contracting State with\na view to supplementing the resources available to\nhim for such purposes." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-116", "pdf-012-line-119", "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-124", "pdf-012-line-127", "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012", "pdf-013-line-015", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-027" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 312.28177321511896, 717.5603814534693, 535.4192813812413, 772.374021703387 ], "source_line_ids": [ "pdf-012-line-116", "pdf-012-line-119", "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-124", "pdf-012-line-127" ], "source_page": 12 }, { "bbox": [ 302.86902473168453, 81.38995067412036, 527.1139150723285, 231.15853337717854 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012", "pdf-013-line-015", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-027" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv01057", "p012-tsv01058", "p012-tsv01059", "p012-tsv01060", "p012-tsv01061", "p012-tsv01062", "p012-tsv01063", "p012-tsv01064", "p012-tsv01065", "p012-tsv01066", "p012-tsv01068", "p012-tsv01069", "p012-tsv01070", "p012-tsv01071", "p012-tsv01072", "p012-tsv01073", "p012-tsv01074", "p012-tsv01076", "p012-tsv01077", "p012-tsv01078", "p012-tsv01079", "p012-tsv01080", "p012-tsv01081", "p012-tsv01082", "p012-tsv01083", "p012-tsv01084", "p012-tsv01085", "p012-tsv01087", "p012-tsv01088", "p012-tsv01089", "p012-tsv01090", "p012-tsv01091", "p012-tsv01092", "p012-tsv01093", "p012-tsv01094", "p012-tsv01095", "p012-tsv01096", "p012-tsv01098", "p012-tsv01099", "p012-tsv01100", "p012-tsv01101", "p012-tsv01102", "p012-tsv01103", "p012-tsv01104", "p012-tsv01105", "p012-tsv01106", "p012-tsv01107", "p012-tsv01109", "p012-tsv01110", "p012-tsv01111", "p012-tsv01112", "p012-tsv01113", "p012-tsv01114", "p012-tsv01115", "p013-tsv00512", "p013-tsv00513", "p013-tsv00514", "p013-tsv00515", "p013-tsv00516", "p013-tsv00517", "p013-tsv00518", "p013-tsv00519", "p013-tsv00520", "p013-tsv00522", "p013-tsv00523", "p013-tsv00524", "p013-tsv00525", "p013-tsv00526", "p013-tsv00527", "p013-tsv00528", "p013-tsv00529", "p013-tsv00530", "p013-tsv00531", "p013-tsv00533", "p013-tsv00534", "p013-tsv00535", "p013-tsv00536", "p013-tsv00537", "p013-tsv00538", "p013-tsv00539", "p013-tsv00540", "p013-tsv00541", "p013-tsv00542", "p013-tsv00543", "p013-tsv00545", "p013-tsv00546", "p013-tsv00547", "p013-tsv00548", "p013-tsv00549", "p013-tsv00550", "p013-tsv00551", "p013-tsv00552", "p013-tsv00553", "p013-tsv00554", "p013-tsv00556", "p013-tsv00557", "p013-tsv00558", "p013-tsv00559", "p013-tsv00560", "p013-tsv00561", "p013-tsv00562", "p013-tsv00566", "p013-tsv00567", "p013-tsv00568", "p013-tsv00569", "p013-tsv00570", "p013-tsv00571", "p013-tsv00572", "p013-tsv00573", "p013-tsv00574", "p013-tsv00575", "p013-tsv00579", "p013-tsv00580", "p013-tsv00581", "p013-tsv00582", "p013-tsv00583", "p013-tsv00584", "p013-tsv00585", "p013-tsv00586", "p013-tsv00587", "p013-tsv00588", "p013-tsv00590", "p013-tsv00591", "p013-tsv00592", "p013-tsv00593", "p013-tsv00594", "p013-tsv00598", "p013-tsv00599", "p013-tsv00600", "p013-tsv00601", "p013-tsv00602", "p013-tsv00603", "p013-tsv00604", "p013-tsv00605", "p013-tsv00606", "p013-tsv00608", "p013-tsv00609", "p013-tsv00610", "p013-tsv00611", "p013-tsv00612", "p013-tsv00613", "p013-tsv00614", "p013-tsv00615", "p013-tsv00616", "p013-tsv00618", "p013-tsv00619", "p013-tsv00620", "p013-tsv00621" ], "text": "(3) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State solely\nfor the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a scientific,\neducational, religious or charitable organisation or under\na technical assistance program entered into by the Gov-\nernment of a Contracting State shall, for a period not\nexceeding two years from the date of his first arrival in\nthat other State in connection with that visit, be exempt\nfrom tax in that other State on\na) the amount of such grant, allowance or award, and\nb) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nc) any remuneration for personal services in that other\nState, provided that such services form part of his\nstudy, research or training." } ], "source_heading_line_ids": [ "pdf-012-line-055", "pdf-012-line-057" ], "source_heading_word_ids": [ "p012-tsv00775", "p012-tsv00776", "p012-tsv00778", "p012-tsv00779", "p012-tsv00780" ], "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 312.00492767148853, 401.1361854653075, 535.4192813812413, 772.374021703387 ], "source_line_ids": [ "pdf-012-line-055", "pdf-012-line-057", "pdf-012-line-060", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-066", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-077", "pdf-012-line-080", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-086", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-095", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-104", "pdf-012-line-106", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114", "pdf-012-line-116", "pdf-012-line-119", "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-124", "pdf-012-line-127" ], "source_page": 12 }, { "bbox": [ 302.86902473168453, 81.38995067412036, 527.1139150723285, 231.15853337717854 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012", "pdf-013-line-015", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-027" ], "source_page": 13 } ], "title": "Article 20\nTeachers and Students" }, { "id": "article-21", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-038", "pdf-013-line-040", "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-049" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 273.51452811575143, 526.0065328978068, 367.08528773429794 ], "source_line_ids": [ "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-038", "pdf-013-line-040", "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-049" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00635", "p013-tsv00636", "p013-tsv00637", "p013-tsv00638", "p013-tsv00639", "p013-tsv00640", "p013-tsv00641", "p013-tsv00642", "p013-tsv00643", "p013-tsv00644", "p013-tsv00646", "p013-tsv00647", "p013-tsv00648", "p013-tsv00649", "p013-tsv00650", "p013-tsv00651", "p013-tsv00652", "p013-tsv00653", "p013-tsv00654", "p013-tsv00655", "p013-tsv00656", "p013-tsv00658", "p013-tsv00659", "p013-tsv00660", "p013-tsv00661", "p013-tsv00662", "p013-tsv00663", "p013-tsv00664", "p013-tsv00665", "p013-tsv00666", "p013-tsv00667", "p013-tsv00669", "p013-tsv00670", "p013-tsv00671", "p013-tsv00672", "p013-tsv00673", "p013-tsv00674", "p013-tsv00675", "p013-tsv00676", "p013-tsv00677", "p013-tsv00678", "p013-tsv00679", "p013-tsv00680", "p013-tsv00682", "p013-tsv00683", "p013-tsv00684", "p013-tsv00685", "p013-tsv00686", "p013-tsv00687", "p013-tsv00688", "p013-tsv00689", "p013-tsv00690", "p013-tsv00691", "p013-tsv00692", "p013-tsv00693", "p013-tsv00695", "p013-tsv00696", "p013-tsv00697", "p013-tsv00698", "p013-tsv00702", "p013-tsv00703", "p013-tsv00704", "p013-tsv00705", "p013-tsv00706", "p013-tsv00708", "p013-tsv00709", "p013-tsv00710", "p013-tsv00711", "p013-tsv00712", "p013-tsv00716", "p013-tsv00717", "p013-tsv00718", "p013-tsv00719", "p013-tsv00720", "p013-tsv00721", "p013-tsv00722", "p013-tsv00723", "p013-tsv00724" ], "text": "Where a person who by reason of the provisions of\nparagraph (1) of Article 4 is a resident of both Contract-\ning States but by reason of the provisions of para-\ngraphs (2) or (3) of Article 4 is deemed for the purposes\nof this Agreement to be a resident solely of one of the\nStates, derives income —\na) from that State, or\nb) from outside both States,\nthat income shall be taxable only in that State." } ], "source_heading_line_ids": [ "pdf-013-line-029", "pdf-013-line-031" ], "source_heading_word_ids": [ "p013-tsv00625", "p013-tsv00626", "p013-tsv00628", "p013-tsv00629", "p013-tsv00630", "p013-tsv00631" ], "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 246.66138112463005, 526.0065328978068, 367.08528773429794 ], "source_line_ids": [ "pdf-013-line-029", "pdf-013-line-031", "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-038", "pdf-013-line-040", "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-049" ], "source_page": 13 } ], "title": "Article 21\nIncome in special cases" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.86902473168453, 415.2548503781651, 525.7296873541763, 441.83116080236766 ], "source_line_ids": [ "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00735", "p013-tsv00736", "p013-tsv00737", "p013-tsv00738", "p013-tsv00739", "p013-tsv00740", "p013-tsv00741", "p013-tsv00743", "p013-tsv00744", "p013-tsv00745", "p013-tsv00746", "p013-tsv00747", "p013-tsv00748", "p013-tsv00749", "p013-tsv00750", "p013-tsv00751", "p013-tsv00752", "p013-tsv00753", "p013-tsv00755", "p013-tsv00756", "p013-tsv00757", "p013-tsv00758", "p013-tsv00759", "p013-tsv00760", "p013-tsv00761", "p013-tsv00762", "p013-tsv00763" ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph {2) of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-066", "pdf-013-line-068", "pdf-013-line-070", "pdf-013-line-072", "pdf-013-line-073" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.5921791880541, 447.644728707662, 526.0065328978068, 510.2097928313055 ], "source_line_ids": [ "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-066", "pdf-013-line-068", "pdf-013-line-070", "pdf-013-line-072", "pdf-013-line-073" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00767", "p013-tsv00768", "p013-tsv00769", "p013-tsv00770", "p013-tsv00771", "p013-tsv00772", "p013-tsv00773", "p013-tsv00775", "p013-tsv00776", "p013-tsv00777", "p013-tsv00778", "p013-tsv00779", "p013-tsv00780", "p013-tsv00781", "p013-tsv00782", "p013-tsv00783", "p013-tsv00785", "p013-tsv00786", "p013-tsv00787", "p013-tsv00788", "p013-tsv00789", "p013-tsv00790", "p013-tsv00791", "p013-tsv00792", "p013-tsv00793", "p013-tsv00795", "p013-tsv00796", "p013-tsv00797", "p013-tsv00798", "p013-tsv00799", "p013-tsv00800", "p013-tsv00801", "p013-tsv00802", "p013-tsv00803", "p013-tsv00804", "p013-tsv00806", "p013-tsv00807", "p013-tsv00808", "p013-tsv00809", "p013-tsv00810", "p013-tsv00811", "p013-tsv00812", "p013-tsv00813", "p013-tsv00814", "p013-tsv00816", "p013-tsv00817", "p013-tsv00818", "p013-tsv00819", "p013-tsv00820", "p013-tsv00821", "p013-tsv00822", "p013-tsv00823", "p013-tsv00824", "p013-tsv00826" ], "text": "(2) Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise, or by movable property pertaining\nto a fixed base used for the performance of independant\npersonal services, may be taxed in the Contracting State\nin which the permanent establishment or fixed base is\nsituated." }, { "id": "para-3", "source_line_ids": [ "pdf-013-line-075", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 517.9612167050312, 525.7296873541763, 553.3962972706347 ], "source_line_ids": [ "pdf-013-line-075", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00830", "p013-tsv00831", "p013-tsv00832", "p013-tsv00833", "p013-tsv00834", "p013-tsv00835", "p013-tsv00836", "p013-tsv00837", "p013-tsv00839", "p013-tsv00840", "p013-tsv00841", "p013-tsv00842", "p013-tsv00843", "p013-tsv00844", "p013-tsv00845", "p013-tsv00846", "p013-tsv00847", "p013-tsv00849", "p013-tsv00850", "p013-tsv00851", "p013-tsv00852", "p013-tsv00853", "p013-tsv00854", "p013-tsv00855", "p013-tsv00856", "p013-tsv00857", "p013-tsv00859", "p013-tsv00860", "p013-tsv00861", "p013-tsv00862", "p013-tsv00863", "p013-tsv00864", "p013-tsv00865", "p013-tsv00866" ], "text": "(3) Ships and aircraft operated in international traffic\nby an enterprise of a Contracting State and movable\nproperty pertaining to the operation of such ships and\naircraft, shall be taxable only in that State." }, { "id": "para-4", "source_line_ids": [ "pdf-013-line-084", "pdf-013-line-086" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 568.8991450180862, 525.4528418105459, 585.7861756001315 ], "source_line_ids": [ "pdf-013-line-084", "pdf-013-line-086" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00870", "p013-tsv00871", "p013-tsv00872", "p013-tsv00873", "p013-tsv00874", "p013-tsv00875", "p013-tsv00876", "p013-tsv00877", "p013-tsv00878", "p013-tsv00879", "p013-tsv00880", "p013-tsv00882", "p013-tsv00883", "p013-tsv00884", "p013-tsv00885", "p013-tsv00886", "p013-tsv00887", "p013-tsv00888", "p013-tsv00889", "p013-tsv00890" ], "text": "(4) All other elements of capital of a resident of a\nContracting State shall be taxable only in that State." } ], "source_heading_line_ids": [ "pdf-013-line-052", "pdf-013-line-054" ], "source_heading_word_ids": [ "p013-tsv00728", "p013-tsv00729", "p013-tsv00731" ], "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 387.8480302532062, 526.0065328978068, 585.7861756001315 ], "source_line_ids": [ "pdf-013-line-052", "pdf-013-line-054", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060", "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-066", "pdf-013-line-068", "pdf-013-line-070", "pdf-013-line-072", "pdf-013-line-073", "pdf-013-line-075", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-084", "pdf-013-line-086" ], "source_page": 13 } ], "title": "Article 22\nCapital" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-097", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-104", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119", "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012", "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-038", "pdf-014-line-040", "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-059", "pdf-014-line-062", "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-087" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 302.31533364442373, 635.3399210785925, 525.7296873541763, 769.8824926011181 ], "source_line_ids": [ "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-097", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-104", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119" ], "source_page": 13 }, { "bbox": [ 311.7280821278581, 78.06791187109503, 535.4192813812413, 499.4131667214732 ], "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012", "pdf-014-line-014", "pdf-014-line-016", 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"p014-tsv00624", "p014-tsv00625", "p014-tsv00626", "p014-tsv00627", "p014-tsv00629", "p014-tsv00630", "p014-tsv00631", "p014-tsv00545", "p014-tsv00635", "p014-tsv00636", "p014-tsv00637", "p014-tsv00638", "p014-tsv00639", "p014-tsv00640", "p014-tsv00641", "p014-tsv00642", "p014-tsv00643", "p014-tsv00645", "p014-tsv00646", "p014-tsv00647", "p014-tsv00648", "p014-tsv00649", "p014-tsv00650", "p014-tsv00651", "p014-tsv00652", "p014-tsv00653", "p014-tsv00654", "p014-tsv00655", "p014-tsv00657", "p014-tsv00658", "p014-tsv00659", "p014-tsv00660", "p014-tsv00661", "p014-tsv00662", "p014-tsv00663", "p014-tsv00665", "p014-tsv00666", "p014-tsv00667", "p014-tsv00668", "p014-tsv00669", "p014-tsv00670", "p014-tsv00671", "p014-tsv00673", "p014-tsv00674", "p014-tsv00675", "p014-tsv00676", "p014-tsv00677", "p014-tsv00678", "p014-tsv00679", "p014-tsv00680", "p014-tsv00681", "p014-tsv00683", "p014-tsv00684", "p014-tsv00685", "p014-tsv00686", "p014-tsv00687", "p014-tsv00688", "p014-tsv00689", "p014-tsv00690", "p014-tsv00691", "p014-tsv00692", "p014-tsv00694", "p014-tsv00695", "p014-tsv00696", "p014-tsv00697", "p014-tsv00698", "p014-tsv00699", "p014-tsv00700", "p014-tsv00704", "p014-tsv00705", "p014-tsv00706", "p014-tsv00707", "p014-tsv00708", "p014-tsv00709", "p014-tsv00710", "p014-tsv00711", "p014-tsv00713", "p014-tsv00714", "p014-tsv00715", "p014-tsv00716", "p014-tsv00717", "p014-tsv00718", "p014-tsv00719", "p014-tsv00720", "p014-tsv00721", "p014-tsv00723", "p014-tsv00724", "p014-tsv00725", "p014-tsv00726", "p014-tsv00727", "p014-tsv00728", "p014-tsv00729", "p014-tsv00731", "p014-tsv00732", "p014-tsv00733", "p014-tsv00734", "p014-tsv00735", "p014-tsv00736", "p014-tsv00737", "p014-tsv00738", "p014-tsv00739", "p014-tsv00741", "p014-tsv00742", "p014-tsv00743", "p014-tsv00744", "p014-tsv00745", "p014-tsv00746", "p014-tsv00747", "p014-tsv00748", "p014-tsv00749", "p014-tsv00750", "p014-tsv00754", "p014-tsv00755", "p014-tsv00756", "p014-tsv00757", "p014-tsv00758", "p014-tsv00759", "p014-tsv00760", "p014-tsv00761", "p014-tsv00762", "p014-tsv00764", "p014-tsv00767", "p014-tsv00768", "p014-tsv00769", "p014-tsv00770", "p014-tsv00771", "p014-tsv00772", "p014-tsv00773", "p014-tsv00774", "p014-tsv00775", "p014-tsv00777", "p014-tsv00780", "p014-tsv00781", "p014-tsv00782", "p014-tsv00783", "p014-tsv00784", "p014-tsv00785", "p014-tsv00786", "p014-tsv00787", "p014-tsv00788", "p014-tsv00790", "p014-tsv00794", "p014-tsv00795", "p014-tsv00796", "p014-tsv00797", "p014-tsv00798", "p014-tsv00799", "p014-tsv00800", "p014-tsv00804", "p014-tsv00805", "p014-tsv00806", "p014-tsv00807", "p014-tsv00808", "p014-tsv00809", "p014-tsv00810", "p014-tsv00811", "p014-tsv00812", "p014-tsv00813", "p014-tsv00815", "p014-tsv00816", "p014-tsv00817", "p014-tsv00818", "p014-tsv00819", "p014-tsv00820", "p014-tsv00821", "p014-tsv00822", "p014-tsv00823", "p014-tsv00825", "p014-tsv00826", "p014-tsv00827", "p014-tsv00828", "p014-tsv00829", "p014-tsv00830", "p014-tsv00831", "p014-tsv00832", "p014-tsv00836", "p014-tsv00837", "p014-tsv00838", "p014-tsv00839", "p014-tsv00840", "p014-tsv00841", "p014-tsv00842", "p014-tsv00843", "p014-tsv00844", "p014-tsv00846", "p014-tsv00847", "p014-tsv00848", "p014-tsv00849", "p014-tsv00850", "p014-tsv00851", "p014-tsv00852", "p014-tsv00853", "p014-tsv00855", "p014-tsv00856", "p014-tsv00857", "p014-tsv00858", "p014-tsv00859", "p014-tsv00860", "p014-tsv00861", "p014-tsv00862", "p014-tsv00863", "p014-tsv00865", "p014-tsv00866", "p014-tsv00867", "p014-tsv00868", "p014-tsv00869", "p014-tsv00870", "p014-tsv00871", "p014-tsv00872", "p014-tsv00874", "p014-tsv00875", "p014-tsv00876", "p014-tsv00877", "p014-tsv00878", "p014-tsv00879", "p014-tsv00880", "p014-tsv00881", "p014-tsv00882", "p014-tsv00883", "p014-tsv00884", "p014-tsv00886", "p014-tsv00887", "p014-tsv00888", "p014-tsv00889", "p014-tsv00890", "p014-tsv00891", "p014-tsv00892", "p014-tsv00893", "p014-tsv00895", "p014-tsv00896", "p014-tsv00897", "p014-tsv00898", "p014-tsv00899", "p014-tsv00900", "p014-tsv00902", "p014-tsv00903", "p014-tsv00904", "p014-tsv00905", "p014-tsv00906", "p014-tsv00907", "p014-tsv00908", "p014-tsv00909", "p014-tsv00910", "p014-tsv00912", "p014-tsv00913", "p014-tsv00914", "p014-tsv00915", "p014-tsv00916", "p014-tsv00917", "p014-tsv00918", "p014-tsv00919", "p014-tsv00920", "p014-tsv00921", "p014-tsv00922", "p014-tsv00923", "p014-tsv00925", "p014-tsv00926", "p014-tsv00927" ], "text": "(1) Tax shall be determined in the case of a resident\nof the Federal Republic of Germany as follows:\na) Unless the provisions of sub-paragraph b) apply. there\nshall be excluded from the basis upon which German\ntax is imposed, any item of income derived from\nLiberia and any item of capital situated within Liberia,\nwhich, according to this Agreement, may be taxed in\nLiberia. The Federal Republic of Germany, however,\nretains the right to take into account in the determina-\ntion of its rate of tax the items of income and capital\nso excluded. In the case of income from dividends,\nthe foregoing provisions of this sub-paragraph shall\napply only to such dividends as are paid to a company\nbeing a resident of the Federal Republic of Germany\nby a company being a resident of Liberia if at least\n25 per cent of the capital of the Liberian company is\nheld directly by the German company. There shall\nalso be excluded from the basis upon which German\ntax is imposed any shareholding, the dividends of\nwhich, if paid, would be excluded from the basis\nupon which tax is imposed according to the immedia-\ntely foregoing sentence.\nb\nSubject to the provisions of German tax law regard-\ning credit for foreign tax, there shall be allowed as a\ncredit against German income tax and corporation\ntax, including the surcharge thereon, payable in\nrespect of the following items of income derived from\nLiberia, the Liberian tax paid under the laws of Liberia\nand in accordance with this Agreement on\naa) dividends to which sub-paragraph a) does not\napply; provided that in the case of dividends to\nwhich paragraph (2), sub-paragraph a), of Ar-\nticle 10 applies, the amount so credited shall be\n15 per cent of the gross amount of such dividends;\nbb) interest to which paragraph (2) of Article 11\napplies;\ncc) royalties to which paragraph (2) of Article 12\napplies;\ndd) gains to which paragraph (3) of Article 13\napplies;\nee) remuneration to which Article 16 applies.\nThe credit shall not, however, exceed that part of the\nGerman tax, as computed before the credit is given,\nwhich is appropriate to such items of income.\nFor purposes of credit referred to in the foregoing\nsub-paragraph b), where the rate of Liberian tax\non interest, or on royalties to which paragraph (2),\nsub-paragrap:ı b), of Article 12 applies, is reduced\nbelow 10 per cent of the gross amount of such in-\nterest or royalties by virtue of special incentive\nmeasures designed to promote economic development\nin Liberia, the amount of Liberian tax shall be\ndeemed to be 10 per cent of the gross amount of suh\ninterest or royalties." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-104", "pdf-014-line-107", "pdf-014-line-109", 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"p014-tsv01044", "p014-tsv01045", "p014-tsv01047", "p014-tsv01048", "p014-tsv01049", "p014-tsv01050", "p014-tsv01054", "p014-tsv01055", "p014-tsv01056", "p014-tsv01057", "p014-tsv01058", "p014-tsv01059", "p014-tsv01060", "p014-tsv01061", "p014-tsv01062", "p014-tsv00962", "p014-tsv01064", "p014-tsv01065", "p014-tsv01066", "p014-tsv01067", "p014-tsv01068", "p014-tsv01069", "p014-tsv01070", "p014-tsv01071", "p014-tsv01072", "p014-tsv01073", "p014-tsv01075", "p014-tsv01076", "p014-tsv01077", "p014-tsv01078", "p014-tsv01079", "p014-tsv01080", "p014-tsv01081", "p014-tsv01082", "p014-tsv01084", "p014-tsv01085", "p014-tsv01086", "p014-tsv01087", "p014-tsv01088", "p014-tsv01089", "p014-tsv01090", "p014-tsv01091", "p014-tsv01092", "p014-tsv01094", "p014-tsv01095", "p014-tsv01096", "p014-tsv01097", "p014-tsv01098", "p014-tsv01099", "p014-tsv01100", "p014-tsv01101", "p014-tsv01103", "p014-tsv01104", "p014-tsv01105", "p014-tsv01106", "p014-tsv01107", "p014-tsv01108", "p014-tsv01109", "p014-tsv01110", "p014-tsv01111", "p014-tsv01112", "p014-tsv01114", "p014-tsv01115", "p014-tsv01116", "p014-tsv01117", "p014-tsv01118", "p014-tsv01119", "p014-tsv01120", "p014-tsv01121", "p014-tsv01125", "p014-tsv01126", "p014-tsv01127", "p014-tsv01128", "p014-tsv01129", "p014-tsv01130", "p014-tsv01131", "p014-tsv01132", "p014-tsv01133", "p014-tsv01135", "p014-tsv01138", "p014-tsv01139", "p014-tsv01140", "p014-tsv01141", "p014-tsv01142", "p014-tsv01143", "p014-tsv01144", "p014-tsv01145", "p014-tsv01146", "p014-tsv01148", "p014-tsv01151", "p014-tsv01152", "p014-tsv01153", "p014-tsv01154", "p014-tsv01155", "p014-tsv01156", "p014-tsv01157", "p014-tsv01158", "p014-tsv01159", "p014-tsv01161", "p015-tsv00542", "p015-tsv00543", "p015-tsv00544", "p015-tsv00545", "p015-tsv00546", "p015-tsv00547", "p015-tsv00548", "p015-tsv00549", "p015-tsv00550", "p015-tsv00551", "p015-tsv00553", "p015-tsv00554", "p015-tsv00555", "p015-tsv00556", "p015-tsv00557", "p015-tsv00558", "p015-tsv00559", "p015-tsv00563", "p015-tsv00564", "p015-tsv00565", "p015-tsv00566", "p015-tsv00567", "p015-tsv00568", "p015-tsv00569", "p015-tsv00570", "p015-tsv00571", "p015-tsv00573", "p015-tsv00574", "p015-tsv00575", "p015-tsv00576", "p015-tsv00577", "p015-tsv00578", "p015-tsv00579", "p015-tsv00580", "p015-tsv00581", "p015-tsv00583", "p015-tsv00584", "p015-tsv00585", "p015-tsv00586", "p015-tsv00587", "p015-tsv00588", "p015-tsv00589", "p015-tsv00590", "p015-tsv00591" ], "text": "(2) Tax shall be determined in the case of a resident\nof Liberia as follows:\na) Unless the provisions of sub-paragraph b)\napply,\nthere shall be excluded from the basis upon which\nLiberian tax is imposed, any item of income derived\nfrom the Federal Republic of Germany and any item\nof capital situated within the Federal Republic of\nGermany, which, according to this Agreement, may\nbe taxed in the Federal Republic of Germany. Liberia,\nhowever, retains the right to take into account in the\ndetermination of its rate of tax the items of income\nand capital so excluded.\nSubject to the provisions of Liberian tax law regard-\nb\ning credit for foreign tax, there shall be allowed as\na credit against Liberian income tax payable in\nrespect of the following items of income derived from\nthe Federal Republic of Germany, the German tax\npaid under the laws of the Federal Republic of Ger-\nmany and in accordance with this Agreement on\naa) dividends to which paragraph (2) of Article 10\napplies;\nbb) interest to which paragraph (2) of Article f1\napplies;\ncc) royalties to which paragraph (2) of Article 12\napplies;\ndd) gains to which paragraph (3) of Article 13 applies;\nee) remuneration to which Article 16 applies.\nThe credit shall not, however, exceed that part of\nthe Liberian tax, as computed before the credit is\ngiven, which is appropriate to such items of income." } ], "source_heading_line_ids": [ "pdf-013-line-088", "pdf-013-line-090" ], "source_heading_word_ids": [ "p013-tsv00894", "p013-tsv00895", "p013-tsv00897", "p013-tsv00898", "p013-tsv00899", "p013-tsv00900" ], "source_pages": [ 13, 14, 15 ], "source_spans": [ { "bbox": [ 302.31533364442373, 608.4867740874712, 525.7296873541763, 769.8824926011181 ], "source_line_ids": [ "pdf-013-line-088", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-097", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-104", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119" ], "source_page": 13 }, { "bbox": [ 311.7280821278581, 78.06791187109503, 536.5266635557629, 766.8372903650115 ], "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012", "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-038", "pdf-014-line-040", "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-059", "pdf-014-line-062", "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-087", "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-104", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-129", "pdf-014-line-132", "pdf-014-line-133", "pdf-014-line-135", "pdf-014-line-136", "pdf-014-line-137", "pdf-014-line-140" ], "source_page": 14 }, { "bbox": [ 310.6206999533364, 83.60464320947057, 521.3001586560896, 134.81940808944427 ], "source_line_ids": [ "pdf-015-line-004", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-012" ], "source_page": 15 } ], "title": "Article 23\nRelief from double taxation" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-026", "pdf-015-line-028" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 298.7163415772282, 182.9889707333114, 521.3001586560896, 237.8026109832292 ], "source_line_ids": [ "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-026", "pdf-015-line-028" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00602", "p015-tsv00603", "p015-tsv00604", "p015-tsv00605", "p015-tsv00606", "p015-tsv00607", "p015-tsv00608", "p015-tsv00609", "p015-tsv00610", "p015-tsv00611", "p015-tsv00613", "p015-tsv00614", "p015-tsv00615", "p015-tsv00616", "p015-tsv00617", "p015-tsv00618", "p015-tsv00619", "p015-tsv00620", "p015-tsv00621", "p015-tsv00623", "p015-tsv00624", "p015-tsv00625", "p015-tsv00626", "p015-tsv00627", "p015-tsv00628", "p015-tsv00629", "p015-tsv00630", "p015-tsv00632", "p015-tsv00633", "p015-tsv00634", "p015-tsv00635", "p015-tsv00636", "p015-tsv00637", "p015-tsv00638", "p015-tsv00639", "p015-tsv00641", "p015-tsv00642", "p015-tsv00643", "p015-tsv00644", "p015-tsv00645", "p015-tsv00646", "p015-tsv00647", "p015-tsv00648", "p015-tsv00649", "p015-tsv00651", "p015-tsv00652", "p015-tsv00653", "p015-tsv00654", "p015-tsv00655", "p015-tsv00656", "p015-tsv00657", "p015-tsv00658" ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected\nrequirements to which nationals of that other State in\nthe same circumstances are or may be subjected." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 298.7163415772282, 263.8252482735942, 521.3001586560896, 370.1304899704045 ], "source_line_ids": [ "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00662", "p015-tsv00663", "p015-tsv00664", "p015-tsv00665", "p015-tsv00666", "p015-tsv00667", "p015-tsv00668", "p015-tsv00669", "p015-tsv00671", "p015-tsv00672", "p015-tsv00673", "p015-tsv00674", "p015-tsv00675", "p015-tsv00676", "p015-tsv00677", "p015-tsv00678", "p015-tsv00679", "p015-tsv00680", "p015-tsv00682", "p015-tsv00683", "p015-tsv00684", "p015-tsv00685", "p015-tsv00686", "p015-tsv00687", "p015-tsv00688", "p015-tsv00689", "p015-tsv00690", "p015-tsv00692", "p015-tsv00693", "p015-tsv00694", "p015-tsv00695", "p015-tsv00696", "p015-tsv00697", "p015-tsv00698", "p015-tsv00699", "p015-tsv00700", "p015-tsv00702", "p015-tsv00703", "p015-tsv00704", "p015-tsv00705", "p015-tsv00706", "p015-tsv00707", "p015-tsv00708", "p015-tsv00709", "p015-tsv00710", "p015-tsv00714", "p015-tsv00715", "p015-tsv00716", "p015-tsv00717", "p015-tsv00718", "p015-tsv00719", "p015-tsv00720", "p015-tsv00721", "p015-tsv00723", "p015-tsv00724", "p015-tsv00725", "p015-tsv00726", "p015-tsv00727", "p015-tsv00728", "p015-tsv00729", "p015-tsv00730", "p015-tsv00731", "p015-tsv00732", "p015-tsv00734", "p015-tsv00735", "p015-tsv00736", "p015-tsv00737", "p015-tsv00738", "p015-tsv00739", "p015-tsv00740", "p015-tsv00742", "p015-tsv00743", "p015-tsv00744", "p015-tsv00745", "p015-tsv00746", "p015-tsv00747", "p015-tsv00748", "p015-tsv00749", "p015-tsv00751", "p015-tsv00752", "p015-tsv00753", "p015-tsv00754", "p015-tsv00755", "p015-tsv00756", "p015-tsv00757", "p015-tsv00758", "p015-tsv00760", "p015-tsv00761", "p015-tsv00762", "p015-tsv00763", "p015-tsv00764", "p015-tsv00765", "p015-tsv00766", "p015-tsv00767" ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities.\nThis provision shall not be, construed as obliging\na Contracting State to grant to residents of the other\nContracting State any personal allowances, reliefs and\nreductions for taxation purposes on account of civil\nstatus or family responsibilities or any other personal\ncircumstances which it grants to its own residents." }, { "id": "para-3", "source_line_ids": [ "pdf-015-line-055", "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-067", "pdf-015-line-069", "pdf-015-line-071" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.270032664489, 386.4638474186123, 522.4075408306112, 470.0684906280829 ], "source_line_ids": [ "pdf-015-line-055", "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-067", "pdf-015-line-069", "pdf-015-line-071" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00771", "p015-tsv00772", "p015-tsv00773", "p015-tsv00774", "p015-tsv00775", "p015-tsv00776", "p015-tsv00777", "p015-tsv00778", "p015-tsv00779", "p015-tsv00781", "p015-tsv00782", "p015-tsv00783", "p015-tsv00784", "p015-tsv00785", "p015-tsv00786", "p015-tsv00787", "p015-tsv00788", "p015-tsv00789", "p015-tsv00791", "p015-tsv00792", "p015-tsv00793", "p015-tsv00794", "p015-tsv00795", "p015-tsv00796", "p015-tsv00797", "p015-tsv00798", "p015-tsv00799", "p015-tsv00800", "p015-tsv00802", "p015-tsv00803", "p015-tsv00804", "p015-tsv00805", "p015-tsv00806", "p015-tsv00807", "p015-tsv00808", "p015-tsv00809", "p015-tsv00810", "p015-tsv00812", "p015-tsv00813", "p015-tsv00814", "p015-tsv00815", "p015-tsv00816", "p015-tsv00817", "p015-tsv00818", "p015-tsv00819", "p015-tsv00821", "p015-tsv00822", "p015-tsv00823", "p015-tsv00824", "p015-tsv00825", "p015-tsv00826", "p015-tsv00827", "p015-tsv00828", "p015-tsv00830", "p015-tsv00831", "p015-tsv00832", "p015-tsv00833", "p015-tsv00834", "p015-tsv00835", "p015-tsv00836", "p015-tsv00837", "p015-tsv00839", "p015-tsv00840", "p015-tsv00841", "p015-tsv00842", "p015-tsv00843", "p015-tsv00844", "p015-tsv00845", "p015-tsv00847", "p015-tsv00848", "p015-tsv00849", "p015-tsv00850", "p015-tsv00851" ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other\nContracting State, shall not be subjected in the first-\nmentioned State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State\nare or may be subjected." }, { "id": "para-4", "source_line_ids": [ "pdf-015-line-074", "pdf-015-line-076" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.54687820811944, 490.8312331469911, 522.961231917872, 508.27193686287404 ], "source_line_ids": [ "pdf-015-line-074", "pdf-015-line-076" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00855", "p015-tsv00856", "p015-tsv00857", "p015-tsv00858", "p015-tsv00859", "p015-tsv00860", "p015-tsv00861", "p015-tsv00862", "p015-tsv00863", "p015-tsv00864", "p015-tsv00866", "p015-tsv00867", "p015-tsv00868", "p015-tsv00869" ], "text": "(4) In this Article the term “taxation” means taxes of\nevery kind and description." } ], "source_heading_line_ids": [ "pdf-015-line-014", "pdf-015-line-016" ], "source_heading_word_ids": [ "p015-tsv00595", "p015-tsv00596", "p015-tsv00598" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 298.7163415772282, 155.8589871752713, 522.961231917872, 508.27193686287404 ], "source_line_ids": [ "pdf-015-line-014", "pdf-015-line-016", "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-026", "pdf-015-line-028", "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052", "pdf-015-line-055", "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-067", "pdf-015-line-069", "pdf-015-line-071", "pdf-015-line-074", "pdf-015-line-076" ], "source_page": 15 } ], "title": "Article 24\nNon-discrimination" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-082", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-088", "pdf-015-line-090", "pdf-015-line-092", "pdf-015-line-094" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.82372375174987, 552.8426241367971, 522.961231917872, 617.6223807957908 ], "source_line_ids": [ "pdf-015-line-082", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-088", "pdf-015-line-090", "pdf-015-line-092", "pdf-015-line-094" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00882", "p015-tsv00883", "p015-tsv00884", "p015-tsv00885", "p015-tsv00886", "p015-tsv00887", "p015-tsv00888", "p015-tsv00889", "p015-tsv00890", "p015-tsv00892", "p015-tsv00893", "p015-tsv00894", "p015-tsv00895", "p015-tsv00896", "p015-tsv00897", "p015-tsv00898", "p015-tsv00899", "p015-tsv00900", "p015-tsv00901", "p015-tsv00902", "p015-tsv00904", "p015-tsv00905", "p015-tsv00906", "p015-tsv00907", "p015-tsv00908", "p015-tsv00909", "p015-tsv00910", "p015-tsv00911", "p015-tsv00912", "p015-tsv00913", "p015-tsv00914", "p015-tsv00916", "p015-tsv00917", "p015-tsv00918", "p015-tsv00919", "p015-tsv00920", "p015-tsv00921", "p015-tsv00922", "p015-tsv00923", "p015-tsv00925", "p015-tsv00926", "p015-tsv00927", "p015-tsv00928", "p015-tsv00929", "p015-tsv00930", "p015-tsv00931", "p015-tsv00932", "p015-tsv00933", "p015-tsv00935", "p015-tsv00936", "p015-tsv00937", "p015-tsv00938", "p015-tsv00939", "p015-tsv00940", "p015-tsv00941", "p015-tsv00942", "p015-tsv00943", "p015-tsv00944", "p015-tsv00946", "p015-tsv00947", "p015-tsv00948", "p015-tsv00949", "p015-tsv00950", "p015-tsv00951", "p015-tsv00952", "p015-tsv00953" ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accord-\nance with this Agreement, he may, notwithstanding the\nremedies provided by the national laws of those States,\npresent his case to the competent authority of the Con-\ntracting State of which he is a resident." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.82372375174987, 634.2325748109174, 523.2380774615026, 699.8428411706676 ], "source_line_ids": [ "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00957", "p015-tsv00958", "p015-tsv00959", "p015-tsv00960", "p015-tsv00961", "p015-tsv00962", "p015-tsv00963", "p015-tsv00964", "p015-tsv00966", "p015-tsv00967", "p015-tsv00968", "p015-tsv00969", "p015-tsv00970", "p015-tsv00971", "p015-tsv00972", "p015-tsv00973", "p015-tsv00974", "p015-tsv00975", "p015-tsv00976", "p015-tsv00977", "p015-tsv00979", "p015-tsv00980", "p015-tsv00981", "p015-tsv00982", "p015-tsv00983", "p015-tsv00984", "p015-tsv00985", "p015-tsv00986", "p015-tsv00987", "p015-tsv00988", "p015-tsv00990", "p015-tsv00991", "p015-tsv00992", "p015-tsv00993", "p015-tsv00994", "p015-tsv00995", "p015-tsv00996", "p015-tsv00997", "p015-tsv00999", "p015-tsv01000", "p015-tsv01001", "p015-tsv01002", "p015-tsv01003", "p015-tsv01004", "p015-tsv01005", "p015-tsv01006", "p015-tsv01007", "p015-tsv01009", "p015-tsv01010", "p015-tsv01011", "p015-tsv01012", "p015-tsv01013", "p015-tsv01014", "p015-tsv01015", "p015-tsv01016", "p015-tsv01017", "p015-tsv01018", "p015-tsv01020" ], "text": "(2) The competent authority shall endeavour, if the\nobjection appears to it to be justified and if it is not\nitself able to arrive at an appropriate solution, to resolve\nthe case by mutual agreement with the competent\nauthority of the other Contracting State, with a view\nto the avoidance of taxation not in accordance with this\nAgreement." }, { "id": "para-3", "source_line_ids": [ "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119", "pdf-015-line-122" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 300.1005692953803, 707.0405919105557, 523.514923005133, 762.6847418612298 ], "source_line_ids": [ "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119", "pdf-015-line-122" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv01024", "p015-tsv01025", "p015-tsv01026", "p015-tsv01027", "p015-tsv01028", "p015-tsv01029", "p015-tsv01030", "p015-tsv01031", "p015-tsv01033", "p015-tsv01034", "p015-tsv01035", "p015-tsv01036", "p015-tsv01037", "p015-tsv01038", "p015-tsv01039", "p015-tsv01040", "p015-tsv01042", "p015-tsv01043", "p015-tsv01044", "p015-tsv01045", "p015-tsv01046", "p015-tsv01047", "p015-tsv01048", "p015-tsv01049", "p015-tsv01050", "p015-tsv01052", "p015-tsv01053", "p015-tsv01054", "p015-tsv01055", "p015-tsv01056", "p015-tsv01057", "p015-tsv01058", "p015-tsv01059", "p015-tsv01061", "p015-tsv01062", "p015-tsv01063", "p015-tsv01064", "p015-tsv01065", "p015-tsv01066", "p015-tsv01067", "p015-tsv01068", "p015-tsv01069", "p015-tsv01071", "p015-tsv01072", "p015-tsv01073", "p015-tsv01074", "p015-tsv01075", "p015-tsv01076" ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any\ndifficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult\ntogether for the elimination of double taxation in cases\nnot provided for in this Agreement." }, { "id": "para-4", "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 312.5586187587494, 77.79107530417626, 535.1424358376108, 105.19789542913514 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00461", "p016-tsv00462", "p016-tsv00463", "p016-tsv00464", "p016-tsv00465", "p016-tsv00466", "p016-tsv00467", "p016-tsv00468", "p016-tsv00470", "p016-tsv00471", "p016-tsv00472", "p016-tsv00473", "p016-tsv00474", "p016-tsv00475", "p016-tsv00476", "p016-tsv00477", "p016-tsv00478", "p016-tsv00480", "p016-tsv00481", "p016-tsv00482", "p016-tsv00483", "p016-tsv00484", "p016-tsv00485", "p016-tsv00486", "p016-tsv00487" ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the pur-\npose of applying the provisions of this Agreement." } ], "source_heading_line_ids": [ "pdf-015-line-078", "pdf-015-line-080" ], "source_heading_word_ids": [ "p015-tsv00873", "p015-tsv00874", "p015-tsv00876", "p015-tsv00877", "p015-tsv00878" ], "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 299.82372375174987, 526.5431502795133, 523.514923005133, 762.6847418612298 ], "source_line_ids": [ "pdf-015-line-078", "pdf-015-line-080", "pdf-015-line-082", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-088", "pdf-015-line-090", "pdf-015-line-092", "pdf-015-line-094", "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119", "pdf-015-line-122" ], "source_page": 15 }, { "bbox": [ 312.5586187587494, 77.79107530417626, 535.1424358376108, 105.19789542913514 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16 } ], "title": "Article 25\nMutua! agreement procedure" }, { "id": "article-26", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 312.5586187587494, 146.72338046695165, 535.4192813812413, 230.05118710950347 ], "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00500", "p016-tsv00501", "p016-tsv00502", "p016-tsv00503", "p016-tsv00504", "p016-tsv00505", "p016-tsv00506", "p016-tsv00508", "p016-tsv00509", "p016-tsv00510", "p016-tsv00511", "p016-tsv00512", "p016-tsv00513", "p016-tsv00514", "p016-tsv00515", "p016-tsv00517", "p016-tsv00518", "p016-tsv00519", "p016-tsv00520", "p016-tsv00521", "p016-tsv00522", "p016-tsv00523", "p016-tsv00524", "p016-tsv00525", "p016-tsv00527", "p016-tsv00528", "p016-tsv00529", "p016-tsv00530", "p016-tsv00531", "p016-tsv00532", "p016-tsv00533", "p016-tsv00534", "p016-tsv00535", "p016-tsv00537", "p016-tsv00538", "p016-tsv00539", "p016-tsv00540", "p016-tsv00541", "p016-tsv00542", "p016-tsv00543", "p016-tsv00544", "p016-tsv00545", "p016-tsv00546", "p016-tsv00548", "p016-tsv00549", "p016-tsv00550", "p016-tsv00551", "p016-tsv00552", "p016-tsv00553", "p016-tsv00554", "p016-tsv00555", "p016-tsv00557", "p016-tsv00558", "p016-tsv00559", "p016-tsv00560", "p016-tsv00561", "p016-tsv00562", "p016-tsv00563", "p016-tsv00565", "p016-tsv00566", "p016-tsv00567", "p016-tsv00568", "p016-tsv00569", "p016-tsv00570", "p016-tsv00571", "p016-tsv00572", "p016-tsv00573", "p016-tsv00574", "p016-tsv00576", "p016-tsv00577", "p016-tsv00578" ], "text": "(1) The competent authorities of the Contracting\nStates shall exchange such information as is necessary\nfor carrying out the provisions of this Agreement or\nfor the prevention of fiscal fraud. Any information so\nexchanged shall be treated as secret and shall not be\ndisclosed to any persons, authorities, or courts other\nthan those concerned with the assessment, collection\nor prosecution in respect of taxes which are the subject\nof this Agreement." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-056" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 312.8354643023799, 245.27719829003615, 535.4192813812413, 378.9892601118054 ], "source_line_ids": [ "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-056" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00582", "p016-tsv00583", "p016-tsv00584", "p016-tsv00585", "p016-tsv00586", "p016-tsv00587", "p016-tsv00588", "p016-tsv00589", "p016-tsv00590", "p016-tsv00591", "p016-tsv00592", "p016-tsv00594", "p016-tsv00595", "p016-tsv00596", "p016-tsv00597", "p016-tsv00598", "p016-tsv00599", "p016-tsv00600", "p016-tsv00601", "p016-tsv00602", "p016-tsv00603", "p016-tsv00605", "p016-tsv00606", "p016-tsv00607", "p016-tsv00611", "p016-tsv00612", "p016-tsv00613", "p016-tsv00614", "p016-tsv00615", "p016-tsv00616", "p016-tsv00617", "p016-tsv00618", "p016-tsv00619", "p016-tsv00621", "p016-tsv00622", "p016-tsv00623", "p016-tsv00624", "p016-tsv00625", "p016-tsv00626", "p016-tsv00627", "p016-tsv00628", "p016-tsv00629", "p016-tsv00631", "p016-tsv00632", "p016-tsv00633", "p016-tsv00634", "p016-tsv00635", "p016-tsv00639", "p016-tsv00640", "p016-tsv00641", "p016-tsv00642", "p016-tsv00643", "p016-tsv00644", "p016-tsv00645", "p016-tsv00646", "p016-tsv00647", "p016-tsv00649", "p016-tsv00650", "p016-tsv00651", "p016-tsv00652", "p016-tsv00653", "p016-tsv00654", "p016-tsv00655", "p016-tsv00656", "p016-tsv00657", "p016-tsv00658", "p016-tsv00660", "p016-tsv00661", "p016-tsv00662", "p016-tsv00663", "p016-tsv00664", "p016-tsv00665", "p016-tsv00666", "p016-tsv00667", "p016-tsv00671", "p016-tsv00672", "p016-tsv00673", "p016-tsv00674", "p016-tsv00675", "p016-tsv00676", "p016-tsv00677", "p016-tsv00678", "p016-tsv00679", "p016-tsv00681", "p016-tsv00682", "p016-tsv00683", "p016-tsv00684", "p016-tsv00685", "p016-tsv00686", "p016-tsv00688", "p016-tsv00689", "p016-tsv00690", "p016-tsv00691", "p016-tsv00692", "p016-tsv00693", "p016-tsv00694", "p016-tsv00695", "p016-tsv00697", "p016-tsv00698", "p016-tsv00699", "p016-tsv00700", "p016-tsv00701", "p016-tsv00702", "p016-tsv00703" ], "text": "(2) In no case shall the provisions of paragraph (1) be\nconstrued so as to impose on one of the Contracting\nStates the obligation:\na) to carry out administrative measures at variance with\nthe laws, or the administrative practice of that or\nof the other Contracting State;\nb) to supply particulars which are not obtainable under\nthe laws, or in the normal course of the administration\nof that or of the other Contracting State;\nc) to supply information which would disclose any trade,\nbusiness, industrial, commercial or professional secret\nor trade process, or information, the disclosure of\nwhich would be contrary to public policy." } ], "source_heading_line_ids": [ "pdf-016-line-010", "pdf-016-line-012" ], "source_heading_word_ids": [ "p016-tsv00491", "p016-tsv00492", "p016-tsv00494", "p016-tsv00495", "p016-tsv00496" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 312.5586187587494, 119.87023347583032, 535.4192813812413, 378.9892601118054 ], "source_line_ids": [ "pdf-016-line-010", "pdf-016-line-012", "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030", "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-056" ], "source_page": 16 } ], "title": "Article 26\nExchange of information" }, { "id": "article-27", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-062", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-068" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.6660009332711, 421.8989279842158, 535.6961269248717, 457.61084511673795 ], "source_line_ids": [ "pdf-016-line-062", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-068" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00717", "p016-tsv00718", "p016-tsv00719", "p016-tsv00720", "p016-tsv00721", "p016-tsv00722", "p016-tsv00723", "p016-tsv00724", "p016-tsv00726", "p016-tsv00727", "p016-tsv00728", "p016-tsv00729", "p016-tsv00730", "p016-tsv00731", "p016-tsv00732", "p016-tsv00733", "p016-tsv00734", "p016-tsv00736", "p016-tsv00737", "p016-tsv00738", "p016-tsv00739", "p016-tsv00740", "p016-tsv00741", "p016-tsv00742", "p016-tsv00743", "p016-tsv00744", "p016-tsv00746", "p016-tsv00747" ], "text": "(1) Nothing in this Agreement shall affect diplomatic\nor consular privileges under the general rules of inter-\nnational law or under the provisions of specia! inter-\nnational agreements." }, { "id": "para-2", "source_line_ids": [ "pdf-016-line-069", "pdf-016-line-072", "pdf-016-line-074", "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-079" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.6660009332711, 463.14757645511344, 535.6961269248717, 516.5770338704374 ], "source_line_ids": [ "pdf-016-line-069", "pdf-016-line-072", "pdf-016-line-074", "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-079" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00751", "p016-tsv00752", "p016-tsv00753", "p016-tsv00754", "p016-tsv00755", "p016-tsv00756", "p016-tsv00757", "p016-tsv00758", "p016-tsv00759", "p016-tsv00760", "p016-tsv00762", "p016-tsv00763", "p016-tsv00764", "p016-tsv00765", "p016-tsv00766", "p016-tsv00767", "p016-tsv00768", "p016-tsv00769", "p016-tsv00770", "p016-tsv00772", "p016-tsv00773", "p016-tsv00774", "p016-tsv00775", "p016-tsv00776", "p016-tsv00777", "p016-tsv00778", "p016-tsv00780", "p016-tsv00781", "p016-tsv00782", "p016-tsv00783", "p016-tsv00784", "p016-tsv00785", "p016-tsv00786", "p016-tsv00787", "p016-tsv00788", "p016-tsv00789", "p016-tsv00790", "p016-tsv00792", "p016-tsv00793", "p016-tsv00794", "p016-tsv00795", "p016-tsv00796", "p016-tsv00797", "p016-tsv00798", "p016-tsv00799", "p016-tsv00800", "p016-tsv00801", "p016-tsv00802", "p016-tsv00804" ], "text": "(2) Insofar as, due to such privileges granted to a\nperson under the general rules of international law or\nunder the provisions of special international agreements,\nincome or capital is not subject to tax in the receiving\nState, the right to tax shall be reserved to the sending\nState." }, { "id": "para-3", "source_line_ids": [ "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086", "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 314.2196920205319, 524.3284577441632, 535.972972468502, 605.9952449852022 ], "source_line_ids": [ "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086", "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00808", "p016-tsv00809", "p016-tsv00810", "p016-tsv00811", "p016-tsv00812", "p016-tsv00813", "p016-tsv00814", "p016-tsv00815", "p016-tsv00816", "p016-tsv00818", "p016-tsv00819", "p016-tsv00820", "p016-tsv00821", "p016-tsv00822", "p016-tsv00823", "p016-tsv00824", "p016-tsv00825", "p016-tsv00826", "p016-tsv00827", "p016-tsv00829", "p016-tsv00830", "p016-tsv00831", "p016-tsv00832", "p016-tsv00833", "p016-tsv00834", "p016-tsv00835", "p016-tsv00836", "p016-tsv00837", "p016-tsv00838", "p016-tsv00840", "p016-tsv00841", "p016-tsv00842", "p016-tsv00843", "p016-tsv00844", "p016-tsv00845", "p016-tsv00846", "p016-tsv00847", "p016-tsv00848", "p016-tsv00850", "p016-tsv00851", "p016-tsv00852", "p016-tsv00853", "p016-tsv00854", "p016-tsv00855", "p016-tsv00856", "p016-tsv00857", "p016-tsv00858", "p016-tsv00860", "p016-tsv00861", "p016-tsv00862", "p016-tsv00863", "p016-tsv00864", "p016-tsv00865", "p016-tsv00866", "p016-tsv00867", "p016-tsv00868", "p016-tsv00869", "p016-tsv00871", "p016-tsv00872", "p016-tsv00873", "p016-tsv00874", "p016-tsv00875", "p016-tsv00876", "p016-tsv00877", "p016-tsv00878", "p016-tsv00879", "p016-tsv00881", "p016-tsv00882", "p016-tsv00883", "p016-tsv00884", "p016-tsv00885", "p016-tsv00886", "p016-tsv00887", "p016-tsv00888", "p016-tsv00889", "p016-tsv00890", "p016-tsv00891", "p016-tsv00893", "p016-tsv00894", "p016-tsv00895" ], "text": "(3) For the purposes of this Agreement, persons who\nare members of a diplomatic or consular mission of a\nContracting State in the other Contracting State or in a\nthird State, as well as persons connected with such\npersons, and who are nationals of the sending State,\nshall be deemed to be residents of the sending State\nif they are subjected therein to the same obligations\nin respect of taxes on income and capital as are residents\nof that State." } ], "source_heading_line_ids": [ "pdf-016-line-058", "pdf-016-line-060" ], "source_heading_word_ids": [ "p016-tsv00707", "p016-tsv00708", "p016-tsv00710", "p016-tsv00711", "p016-tsv00712", "p016-tsv00713" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.6660009332711, 395.04578099309435, 535.972972468502, 605.9952449852022 ], "source_line_ids": [ "pdf-016-line-058", "pdf-016-line-060", "pdf-016-line-062", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-068", "pdf-016-line-069", "pdf-016-line-072", "pdf-016-line-074", "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-079", "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086", "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098" ], "source_page": 16 } ], "title": "Article 27\nDiplomatic and consular privileges" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-016-line-104", "pdf-016-line-106", "pdf-016-line-108", "pdf-016-line-110", "pdf-016-line-112", "pdf-016-line-113" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.94284647690154, 647.2438934561, 535.972972468502, 700.673350871424 ], "source_line_ids": [ "pdf-016-line-104", "pdf-016-line-106", "pdf-016-line-108", "pdf-016-line-110", "pdf-016-line-112", "pdf-016-line-113" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00907", "p016-tsv00908", "p016-tsv00909", "p016-tsv00910", "p016-tsv00911", "p016-tsv00912", "p016-tsv00913", "p016-tsv00914", "p016-tsv00916", "p016-tsv00917", "p016-tsv00918", "p016-tsv00919", "p016-tsv00920", "p016-tsv00921", "p016-tsv00922", "p016-tsv00923", "p016-tsv00925", "p016-tsv00926", "p016-tsv00927", "p016-tsv00928", "p016-tsv00929", "p016-tsv00930", "p016-tsv00931", "p016-tsv00932", "p016-tsv00933", "p016-tsv00934", "p016-tsv00936", "p016-tsv00937", "p016-tsv00938", "p016-tsv00939", "p016-tsv00940", "p016-tsv00941", "p016-tsv00942", "p016-tsv00943", "p016-tsv00945", "p016-tsv00946", "p016-tsv00947", "p016-tsv00948", "p016-tsv00949", "p016-tsv00950", "p016-tsv00951", "p016-tsv00952", "p016-tsv00953", "p016-tsv00954", "p016-tsv00955", "p016-tsv00957" ], "text": "This Agreement shall also apply to Land Berlin,\nprovided that the Government of the Federal Republic\nof Germany has not made a contrary declaration to the\nGovernment of the Republic of Liberia within three\nmonths from the date of entry into force of this Agree-\nment." } ], "source_heading_line_ids": [ "pdf-016-line-100", "pdf-016-line-102" ], "source_heading_word_ids": [ "p016-tsv00899", "p016-tsv00900", "p016-tsv00902", "p016-tsv00903" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.94284647690154, 620.6675830318975, 535.972972468502, 700.673350871424 ], "source_line_ids": [ "pdf-016-line-100", "pdf-016-line-102", "pdf-016-line-104", "pdf-016-line-106", "pdf-016-line-108", "pdf-016-line-110", "pdf-016-line-112", "pdf-016-line-113" ], "source_page": 16 } ], "title": "Article 28\nLand Berlin" }, { "id": "article-29", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 314.2196920205319, 740.260979940809, 535.6961269248717, 766.5604537980927 ], "source_line_ids": [ "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00972", "p016-tsv00973", "p016-tsv00974", "p016-tsv00975", "p016-tsv00976", "p016-tsv00977", "p016-tsv00978", "p016-tsv00979", "p016-tsv00980", "p016-tsv00982", "p016-tsv00983", "p016-tsv00984", "p016-tsv00985", "p016-tsv00986", "p016-tsv00987", "p016-tsv00988", "p016-tsv00989", "p016-tsv00990", "p016-tsv00991", "p016-tsv00993", "p016-tsv00994" ], "text": "(1) This Agreement shall be ratified and the instru-\nments of ratification shall be exchanged at Bonn as soon\nas possible." }, { "id": "para-2", "source_line_ids": [ "pdf-017-line-005", "pdf-017-line-007", "pdf-017-line-008", "pdf-017-line-011", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-018", "pdf-017-line-020", "pdf-017-line-021", "pdf-017-line-023", "pdf-017-line-026", "pdf-017-line-028" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 297.05526831544563, 82.2204603748767, 522.1306952869808, 204.02854981913848 ], "source_line_ids": [ "pdf-017-line-005", "pdf-017-line-007", "pdf-017-line-008", "pdf-017-line-011", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-018", "pdf-017-line-020", "pdf-017-line-021", "pdf-017-line-023", "pdf-017-line-026", "pdf-017-line-028" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00383", "p017-tsv00384", "p017-tsv00385", "p017-tsv00386", "p017-tsv00387", "p017-tsv00388", "p017-tsv00389", "p017-tsv00390", "p017-tsv00391", "p017-tsv00392", "p017-tsv00394", "p017-tsv00395", "p017-tsv00396", "p017-tsv00397", "p017-tsv00398", "p017-tsv00399", "p017-tsv00400", "p017-tsv00401", "p017-tsv00402", "p017-tsv00403", "p017-tsv00405", "p017-tsv00406", "p017-tsv00407", "p017-tsv00408", "p017-tsv00409", "p017-tsv00410", "p017-tsv00414", "p017-tsv00415", "p017-tsv00416", "p017-tsv00417", "p017-tsv00418", "p017-tsv00419", "p017-tsv00420", "p017-tsv00421", "p017-tsv00422", "p017-tsv00423", "p017-tsv00425", "p017-tsv00426", "p017-tsv00427", "p017-tsv00428", "p017-tsv00429", "p017-tsv00430", "p017-tsv00431", "p017-tsv00432", "p017-tsv00433", "p017-tsv00435", "p017-tsv00436", "p017-tsv00437", "p017-tsv00438", "p017-tsv00439", "p017-tsv00443", "p017-tsv00447", "p017-tsv00448", "p017-tsv00449", "p017-tsv00450", "p017-tsv00451", "p017-tsv00452", "p017-tsv00453", "p017-tsv00454", "p017-tsv00455", "p017-tsv00456", "p017-tsv00458", "p017-tsv00459", "p017-tsv00460", "p017-tsv00461", "p017-tsv00462", "p017-tsv00463", "p017-tsv00464", "p017-tsv00465", "p017-tsv00467", "p017-tsv00471", "p017-tsv00472", "p017-tsv00473", "p017-tsv00474", "p017-tsv00475", "p017-tsv00476", "p017-tsv00477", "p017-tsv00478", "p017-tsv00479", "p017-tsv00480", "p017-tsv00482", "p017-tsv00483", "p017-tsv00484", "p017-tsv00485", "p017-tsv00486", "p017-tsv00487", "p017-tsv00488", "p017-tsv00489", "p017-tsv00491", "p017-tsv00492", "p017-tsv00493", "p017-tsv00494" ], "text": "(2) This Agreement shall enter into force on the day\nafter the date of exchange of the instruments of ratifica-\ntion and shall have effect: ,\na) in the Federal Republic of Germany in respect of\ntaxes which are levied for the assessment period 1970\nand for subsequent assessment periods;\nb\nin Liberia in respect of taxes which are levied for\nthe taxable year 1970 and for subsequent taxable\nyears;\nc) in both Contracting States in respect of taxes withheld\nat source on dividends, interest and royalties paid\nafter 31 December 1969." } ], "source_heading_line_ids": [ "pdf-016-line-115", "pdf-016-line-117" ], "source_heading_word_ids": [ "p016-tsv00961", "p016-tsv00962", "p016-tsv00966", "p016-tsv00967", "p016-tsv00968" ], "source_pages": [ 16, 17 ], "source_spans": [ { "bbox": [ 314.2196920205319, 713.4078329496876, 535.6961269248717, 766.5604537980927 ], "source_line_ids": [ "pdf-016-line-115", "pdf-016-line-117", "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16 }, { "bbox": [ 297.05526831544563, 82.2204603748767, 522.1306952869808, 204.02854981913848 ], "source_line_ids": [ "pdf-017-line-005", "pdf-017-line-007", "pdf-017-line-008", "pdf-017-line-011", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-018", "pdf-017-line-020", "pdf-017-line-021", "pdf-017-line-023", "pdf-017-line-026", "pdf-017-line-028" ], "source_page": 17 } ], "title": "Article 29\nEntry into force" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-034", "pdf-017-line-036", "pdf-017-line-039", "pdf-017-line-040", "pdf-017-line-043", "pdf-017-line-045", "pdf-017-line-047", "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-053", "pdf-017-line-056", "pdf-017-line-060", "pdf-017-line-061", "pdf-017-line-063", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-068", "pdf-017-line-071", "pdf-017-line-073", "pdf-017-line-075" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 292.3488940737284, 253.02862216376192, 520.1927764815679, 461.48655705360085 ], "source_line_ids": [ "pdf-017-line-034", "pdf-017-line-036", "pdf-017-line-039", "pdf-017-line-040", "pdf-017-line-043", "pdf-017-line-045", "pdf-017-line-047", "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-053", "pdf-017-line-056", "pdf-017-line-060", "pdf-017-line-061", "pdf-017-line-063", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-068", "pdf-017-line-071", "pdf-017-line-073", "pdf-017-line-075" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00505", "p017-tsv00506", "p017-tsv00507", "p017-tsv00508", "p017-tsv00509", "p017-tsv00510", "p017-tsv00511", "p017-tsv00513", "p017-tsv00514", "p017-tsv00515", "p017-tsv00516", "p017-tsv00517", "p017-tsv00518", "p017-tsv00519", "p017-tsv00520", "p017-tsv00521", "p017-tsv00522", "p017-tsv00524", "p017-tsv00525", "p017-tsv00526", "p017-tsv00527", "p017-tsv00528", "p017-tsv00529", "p017-tsv00530", "p017-tsv00531", "p017-tsv00532", "p017-tsv00533", "p017-tsv00535", "p017-tsv00536", "p017-tsv00537", "p017-tsv00538", "p017-tsv00539", "p017-tsv00540", "p017-tsv00541", "p017-tsv00542", "p017-tsv00543", "p017-tsv00544", "p017-tsv00545", "p017-tsv00547", "p017-tsv00548", "p017-tsv00549", "p017-tsv00550", "p017-tsv00551", "p017-tsv00552", "p017-tsv00553", "p017-tsv00554", "p017-tsv00555", "p017-tsv00556", "p017-tsv00557", "p017-tsv00559", "p017-tsv00560", "p017-tsv00561", "p017-tsv00562", "p017-tsv00563", "p017-tsv00564", "p017-tsv00565", "p017-tsv00567", "p017-tsv00568", "p017-tsv00569", "p017-tsv00570", "p017-tsv00571", "p017-tsv00572", "p017-tsv00573", "p017-tsv00574", "p017-tsv00575", "p017-tsv00579", "p017-tsv00580", "p017-tsv00581", "p017-tsv00585", "p017-tsv00586", "p017-tsv00587", "p017-tsv00588", "p017-tsv00589", "p017-tsv00590", "p017-tsv00591", "p017-tsv00592", "p017-tsv00593", "p017-tsv00594", "p017-tsv00596", "p017-tsv00597", "p017-tsv00598", "p017-tsv00599", "p017-tsv00600", "p017-tsv00601", "p017-tsv00602", "p017-tsv00603", "p017-tsv00604", "p017-tsv00606", "p017-tsv00607", "p017-tsv00608", "p017-tsv00609", "p017-tsv00610", "p017-tsv00611", "p017-tsv00612", "p017-tsv00613", "p017-tsv00614", "p017-tsv00616", "p017-tsv00617", "p017-tsv00618", "p017-tsv00619", "p017-tsv00620", "p017-tsv00621", "p017-tsv00625", "p017-tsv00629", "p017-tsv00630", "p017-tsv00631", "p017-tsv00632", "p017-tsv00633", "p017-tsv00634", "p017-tsv00635", "p017-tsv00636", "p017-tsv00637", "p017-tsv00638", "p017-tsv00640", "p017-tsv00641", "p017-tsv00642", "p017-tsv00643", "p017-tsv00644", "p017-tsv00645", "p017-tsv00646", "p017-tsv00647", "p017-tsv00648", "p017-tsv00650", "p017-tsv00651", "p017-tsv00652", "p017-tsv00653", "p017-tsv00654", "p017-tsv00655", "p017-tsv00656", "p017-tsv00657", "p017-tsv00659", "p017-tsv00660", "p017-tsv00664", "p017-tsv00665", "p017-tsv00666", "p017-tsv00667", "p017-tsv00668", "p017-tsv00669", "p017-tsv00670", "p017-tsv00671", "p017-tsv00672", "p017-tsv00673", "p017-tsv00675", "p017-tsv00676", "p017-tsv00677", "p017-tsv00678", "p017-tsv00679", "p017-tsv00680", "p017-tsv00681", "p017-tsv00682", "p017-tsv00684", "p017-tsv00685", "p017-tsv00686", "p017-tsv00687", "p017-tsv00688", "p017-tsv00689", "p017-tsv00690", "p017-tsv00691", "p017-tsv00692", "p017-tsv00693", "p017-tsv00694", "p017-tsv00696", "p017-tsv00697", "p017-tsv00698", "p017-tsv00699" ], "text": "This Agreement shall continue in effect ind>finitely,\nbut either of the Contracting States may, on or before\nthe Thirtieth day of June in any calendar year beginning\nafter the expiration of a period of five years from the\ndate of its entry into force, give to the other Contracting\nState, through diplomatic channel, written notice of\ntermination and, in such event, this Agreement shall cease\n.to be effective:\na) in the Federal Republic of Germany in respect of\ntaxes which are levied for the assessment period next\nfollowing that in which the notice of termination is\ngiven and for subsequent assessment periods;\nb\nin Liberia in respect of taxes which are levied for\nthe taxable year next following that in which the\nnotice of termination is given and for subsequent\ntaxable years;\nc) in both Contracting States in respect of taxes with-\nheld at source on dividends, interest and royalties\npaid after 31 December of the year in which the notice\nof termination is given." } ], "source_heading_line_ids": [ "pdf-017-line-031", "pdf-017-line-032" ], "source_heading_word_ids": [ "p017-tsv00498", "p017-tsv00499", "p017-tsv00501" ], "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 292.3488940737284, 226.17547517264057, 520.1927764815679, 461.48655705360085 ], "source_line_ids": [ "pdf-017-line-031", "pdf-017-line-032", "pdf-017-line-034", "pdf-017-line-036", "pdf-017-line-039", "pdf-017-line-040", "pdf-017-line-043", "pdf-017-line-045", "pdf-017-line-047", "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-053", "pdf-017-line-056", "pdf-017-line-060", "pdf-017-line-061", "pdf-017-line-063", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-068", "pdf-017-line-071", "pdf-017-line-073", "pdf-017-line-075" ], "source_page": 17 } ], "title": "Article 30\nTermination" } ], "authenticity": "authentic-language-transcription", "content_sha256": "e071db6280051ae6dd24f68ab62135289f5b583686c33c6d511b76fae0ede952", "form": "machine-transcription", "input_sha256": "c6add55b2e833d8c441ea3a7116f7c15e3e7ab7b5168a8a0c4218735c66956d6", "source_sha256": "7f11bb820fbc626637ca673b6bef95b9a87d275112fdd54dfbcafefb74b1b584", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Liberia/1973-09-06-Liberia-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } }, "title": { "de": "Deutschland – Liberia · Originalfassung", "en": "Germany – Liberia · original edition" }, "version": "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" }, "public_release_permitted": false, "reader_ready": true, "recorded_authentic_languages": [], "review": "Unreviewed; qualified human review pending", "review_preview_release_permitted": true, "source_title": { "de": "Deutschland – Liberia · Originalfassung", "en": "Germany – Liberia · original edition" }, "sources": [ { "label": "Original PDF", "origin": "public", "path": "/library/originals/7f11bb820fbc626637ca673b6bef95b9a87d275112fdd54dfbcafefb74b1b584.pdf", "retrieved_at": "2026-09-30", "sha256": "7f11bb820fbc626637ca673b6bef95b9a87d275112fdd54dfbcafefb74b1b584", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Liberia/1973-09-06-Liberia-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } ], "supplements": {}, "texts": { "de": [ { "body_sha256": "702f73b680913731fa55edf9397ab1406648af83529300849fc6f761f22d62bc", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-031" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 77.79359776014932, 434.3565734955607, 300.3774148390107, 451.5204406445248 ], "source_line_ids": [ "pdf-002-line-030", "pdf-002-line-031" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00132", "p002-tsv00133", "p002-tsv00134", "p002-tsv00135", "p002-tsv00136", "p002-tsv00137", "p002-tsv00138", "p002-tsv00139", "p002-tsv00140", "p002-tsv00142", "p002-tsv00143", "p002-tsv00144", "p002-tsv00145", "p002-tsv00146", "p002-tsv00147", "p002-tsv00148" ], "text": "Dieses Abkommen gilt für Personen, die in einem Ver-\ntragstaat oder in beiden Vertragstaaten ansässig sind." }, "pages": [ 2 ], "text": "Dieses Abkommen gilt für Personen, die in einem Ver-\ntragstaat oder in beiden Vertragstaaten ansässig sind." } ], "title": "Artikel 1\nPersönlicher Geltungsbereich" }, { "body_sha256": "7e1e0b18f62ab81bdefa67179e6aa4dbd957f877aad792b75731b4f77e612aa0", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-038", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 77.79359776014932, 489.4470503123972, 300.1005692953803, 532.9103913186452 ], "source_line_ids": [ "pdf-002-line-038", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-043", "pdf-002-line-045" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00163", "p002-tsv00164", "p002-tsv00165", "p002-tsv00166", "p002-tsv00167", "p002-tsv00168", "p002-tsv00169", "p002-tsv00170", "p002-tsv00171", "p002-tsv00173", "p002-tsv00174", "p002-tsv00175", "p002-tsv00176", "p002-tsv00177", "p002-tsv00178", "p002-tsv00179", "p002-tsv00180", "p002-tsv00181", "p002-tsv00183", "p002-tsv00184", "p002-tsv00185", "p002-tsv00186", "p002-tsv00187", "p002-tsv00188", "p002-tsv00189", "p002-tsv00190", "p002-tsv00192", "p002-tsv00193", "p002-tsv00194", "p002-tsv00195", "p002-tsv00196", "p002-tsv00197", "p002-tsv00198", "p002-tsv00200", "p002-tsv00201" ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom Ver-\nmögen, die für Rechnung eines der beiden Vertragstaaten,\nseiner Länder oder einer ihrer Gebietskörperschaften er-\nhoben werden." }, "pages": [ 2 ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom Ver-\nmögen, die für Rechnung eines der beiden Vertragstaaten,\nseiner Länder oder einer ihrer Gebietskörperschaften er-\nhoben werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-048", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-058" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 77.79359776014932, 540.3849786254522, 300.3774148390107, 604.3342255836897 ], "source_line_ids": [ "pdf-002-line-048", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-058" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00205", "p002-tsv00206", "p002-tsv00207", "p002-tsv00208", "p002-tsv00209", "p002-tsv00210", "p002-tsv00211", "p002-tsv00212", "p002-tsv00214", "p002-tsv00215", "p002-tsv00216", "p002-tsv00217", "p002-tsv00218", "p002-tsv00219", "p002-tsv00220", "p002-tsv00222", "p002-tsv00223", "p002-tsv00224", "p002-tsv00225", "p002-tsv00226", "p002-tsv00227", "p002-tsv00228", "p002-tsv00230", "p002-tsv00231", "p002-tsv00232", "p002-tsv00233", "p002-tsv00234", "p002-tsv00235", "p002-tsv00236", "p002-tsv00238", "p002-tsv00239", "p002-tsv00240", "p002-tsv00241", "p002-tsv00242", "p002-tsv00243", "p002-tsv00244", "p002-tsv00245", "p002-tsv00247", "p002-tsv00248", "p002-tsv00249", "p002-tsv00250", "p002-tsv00251", "p002-tsv00252", "p002-tsv00253", "p002-tsv00255" ], "text": "(2) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom\nGesamtvermögen oder von Teilen des Einkommens oder\ndes Vermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens sowie der Steuern vom Ver-\nmögenszuwachs." }, "pages": [ 2 ], "text": "(2) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom\nGesamtvermögen oder von Teilen des Einkommens oder\ndes Vermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens sowie der Steuern vom Ver-\nmögenszuwachs." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-077", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085", "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 78.34728884741017, 611.255139756659, 300.1005692953803, 766.5604537980927 ], "source_line_ids": [ "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-068", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-073", "pdf-002-line-075", "pdf-002-line-077", "pdf-002-line-079", "pdf-002-line-081", "pdf-002-line-083", "pdf-002-line-085" ], "source_page": 2 }, { "bbox": [ 75.3019878674755, 83.05097007563302, 286.5351376574895, 153.3674580730023 ], "source_line_ids": [ "pdf-003-line-004", "pdf-003-line-006", "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-014", "pdf-003-line-015" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00259", "p002-tsv00260", "p002-tsv00261", "p002-tsv00262", "p002-tsv00263", "p002-tsv00264", "p002-tsv00265", "p002-tsv00266", "p002-tsv00267", "p002-tsv00268", "p002-tsv00270", "p002-tsv00271", "p002-tsv00272", "p002-tsv00273", "p002-tsv00275", "p002-tsv00276", "p002-tsv00277", "p002-tsv00278", "p002-tsv00279", "p002-tsv00281", "p002-tsv00282", "p002-tsv00283", "p002-tsv00284", "p002-tsv00285", "p002-tsv00287", "p002-tsv00288", "p002-tsv00289", "p002-tsv00291", "p002-tsv00292", "p002-tsv00293", "p002-tsv00294", "p002-tsv00295", "p002-tsv00297", "p002-tsv00298", "p002-tsv00299", "p002-tsv00301", "p002-tsv00302", "p002-tsv00304", "p002-tsv00305", "p002-tsv00306", "p002-tsv00308", "p002-tsv00309", "p002-tsv00311", "p002-tsv00312", "p002-tsv00313", "p002-tsv00314", "p002-tsv00315", "p002-tsv00316", "p002-tsv00318", "p002-tsv00319", "p002-tsv00320", "p002-tsv00322", "p002-tsv00323", "p002-tsv00324", "p002-tsv00325", "p002-tsv00327", "p002-tsv00328", "p002-tsv00329", "p002-tsv00330", "p003-tsv00015", "p003-tsv00016", "p003-tsv00017", "p003-tsv00018", "p003-tsv00019", "p003-tsv00022", "p003-tsv00023", "p003-tsv00024", "p003-tsv00025", "p003-tsv00026", "p003-tsv00027", "p003-tsv00030", "p003-tsv00031", "p003-tsv00032", "p003-tsv00033", "p003-tsv00034", "p003-tsv00035", "p003-tsv00037", "p003-tsv00038", "p003-tsv00039", "p003-tsv00040", "p003-tsv00041", "p003-tsv00042", "p003-tsv00043", "p003-tsv00045", "p003-tsv00046", "p003-tsv00047", "p003-tsv00048", "p003-tsv00049", "p003-tsv00050", "p003-tsv00051", "p003-tsv00052", "p003-tsv00054", "p003-tsv00055", "p003-tsv00056", "p003-tsv00057", "p003-tsv00061", "p003-tsv00062", "p003-tsv00063", "p003-tsv00064", "p003-tsv00065", "p003-tsv00066" ], "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer einschließlich der Ergänzungs-\nabgabe zur Einkommensteuer,\ndie Körperschaftsteuer einschließlich der Ergänzungs-\nabgabe zur Körperschaftsteuer,\ndie Vermögensteuer,\ndie Gewerbesteuer und\ndie Grundsteuer\n(im folgenden als „deutsche Steuer“ bezeichnet);\nb) in Liberia:\ndie Einkommensteuer (income tax),\ndie Notabgabe (austerity tax),\ndie Grundpachtsteuer (realty lease tax),\ndie Grundsteuer (real property tax) und\njede andere nach liberianishem Recht erhobene\nSteuer vom Einkommen oder vom Vermögen ein-\nschließlich der unter Section 151 des Liberian Internal\nRevenue Code fallenden Steuern\n(im folgenden als „liberianische Steuer” bezeichnet)." }, "pages": [ 2, 3 ], "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer einschließlich der Ergänzungs-\nabgabe zur Einkommensteuer,\ndie Körperschaftsteuer einschließlich der Ergänzungs-\nabgabe zur Körperschaftsteuer,\ndie Vermögensteuer,\ndie Gewerbesteuer und\ndie Grundsteuer\n(im folgenden als „deutsche Steuer“ bezeichnet);\nb) in Liberia:\ndie Einkommensteuer (income tax),\ndie Notabgabe (austerity tax),\ndie Grundpachtsteuer (realty lease tax),\ndie Grundsteuer (real property tax) und\njede andere nach liberianishem Recht erhobene\nSteuer vom Einkommen oder vom Vermögen ein-\nschließlich der unter Section 151 des Liberian Internal\nRevenue Code fallenden Steuern\n(im folgenden als „liberianische Steuer” bezeichnet)." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-021" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.67447503499766, 161.11888194672807, 286.25829211385906, 186.31100953633674 ], "source_line_ids": [ "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-021" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00070", "p003-tsv00071", "p003-tsv00072", "p003-tsv00073", "p003-tsv00074", "p003-tsv00075", "p003-tsv00076", "p003-tsv00077", "p003-tsv00078", "p003-tsv00080", "p003-tsv00081", "p003-tsv00082", "p003-tsv00083", "p003-tsv00084", "p003-tsv00085", "p003-tsv00086", "p003-tsv00087", "p003-tsv00088", "p003-tsv00089", "p003-tsv00091", "p003-tsv00092", "p003-tsv00093", "p003-tsv00094", "p003-tsv00095", "p003-tsv00096", "p003-tsv00097", "p003-tsv00098" ], "text": "(4) Dieses Abkommen gilt auch für alle Steuern gleicher\noder ähnlicher Art, die künftig neben den zur Zeit be-\nstehenden Steuern oder an deren Stelle erhoben werden." }, "pages": [ 3 ], "text": "(4) Dieses Abkommen gilt auch für alle Steuern gleicher\noder ähnlicher Art, die künftig neben den zur Zeit be-\nstehenden Steuern oder an deren Stelle erhoben werden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 63.951320578628085, 195.72345281157516, 286.25829211385906, 231.43536994409732 ], "source_line_ids": [ "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00102", "p003-tsv00103", "p003-tsv00104", "p003-tsv00105", "p003-tsv00106", "p003-tsv00107", "p003-tsv00108", "p003-tsv00109", "p003-tsv00111", "p003-tsv00112", "p003-tsv00113", "p003-tsv00114", "p003-tsv00115", "p003-tsv00116", "p003-tsv00117", "p003-tsv00119", "p003-tsv00120", "p003-tsv00121", "p003-tsv00122", "p003-tsv00123", "p003-tsv00124", "p003-tsv00125", "p003-tsv00126", "p003-tsv00127", "p003-tsv00129", "p003-tsv00130", "p003-tsv00131", "p003-tsv00132" ], "text": "(5) Die Bestimmungen dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Vermögens gelten\nentsprechend für die nicht nach dem Einkommen oder dem\nVermögen berechnete deutsche Gewerbesteuer." }, "pages": [ 3 ], "text": "(5) Die Bestimmungen dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Vermögens gelten\nentsprechend für die nicht nach dem Einkommen oder dem\nVermögen berechnete deutsche Gewerbesteuer." } ], "title": "Artikel 2\nUnter das Abkommen fallende Steuern" }, { "body_sha256": "92a225af798d2fed0f66dafe5bb38d5d8001670bf86463e1b8b223114b14148d", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-057", "pdf-003-line-058", "pdf-003-line-061", "pdf-003-line-062", "pdf-003-line-065", "pdf-003-line-067", "pdf-003-line-069", "pdf-003-line-071", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-076", "pdf-003-line-079", "pdf-003-line-080", "pdf-003-line-082", "pdf-003-line-083", "pdf-003-line-085", "pdf-003-line-087", "pdf-003-line-088", "pdf-003-line-091", "pdf-003-line-092", "pdf-003-line-095", "pdf-003-line-096", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-103", "pdf-003-line-105", "pdf-003-line-106", "pdf-003-line-107", "pdf-003-line-108", "pdf-003-line-110", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-118", "pdf-003-line-119", "pdf-003-line-122", "pdf-003-line-123", "pdf-003-line-126", "pdf-003-line-127", "pdf-003-line-130", "pdf-003-line-132", "pdf-003-line-133", "pdf-003-line-135", "pdf-003-line-137", "pdf-003-line-139", "pdf-003-line-141", "pdf-004-line-003", "pdf-004-line-006" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 64.50501166588893, 279.0512594541269, 288.74990200653286, 770.9898388687932 ], "source_line_ids": [ "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-041", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-047", "pdf-003-line-049", 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}, { "bbox": [ 86.37580961269248, 81.9436238079579, 296.22473168455434, 97.72330812232819 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-006" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00144", "p003-tsv00145", "p003-tsv00146", "p003-tsv00147", "p003-tsv00148", "p003-tsv00149", "p003-tsv00150", "p003-tsv00151", "p003-tsv00153", "p003-tsv00154", "p003-tsv00155", "p003-tsv00156", "p003-tsv00160", "p003-tsv00161", "p003-tsv00162", "p003-tsv00163", "p003-tsv00164", "p003-tsv00293", "p003-tsv00166", "p003-tsv00167", "p003-tsv00168", "p003-tsv00169", "p003-tsv00170", "p003-tsv00171", "p003-tsv00173", "p003-tsv00174", "p003-tsv00175", "p003-tsv00176", "p003-tsv00177", "p003-tsv00178", "p003-tsv00180", "p003-tsv00181", "p003-tsv00182", "p003-tsv00183", "p003-tsv00184", "p003-tsv00185", "p003-tsv00186", "p003-tsv00188", "p003-tsv00189", "p003-tsv00190", "p003-tsv00191", "p003-tsv00192", "p003-tsv00194", "p003-tsv00195", "p003-tsv00196", "p003-tsv00197", "p003-tsv00198", "p003-tsv00199", "p003-tsv00200", "p003-tsv00201", "p003-tsv00203", "p003-tsv00204", "p003-tsv00205", "p003-tsv00206", "p003-tsv00207", "p003-tsv00209", "p003-tsv00210", "p003-tsv00211", "p003-tsv00212", "p003-tsv00213", "p003-tsv00214", "p003-tsv00215", "p003-tsv00217", "p003-tsv00218", "p003-tsv00219", "p003-tsv00220", "p003-tsv00221", "p003-tsv00222", "p003-tsv00224", "p003-tsv00225", "p003-tsv00226", "p003-tsv00230", "p003-tsv00231", "p003-tsv00232", "p003-tsv00233", "p003-tsv00234", "p003-tsv00235", "p003-tsv00236", "p003-tsv00297", "p003-tsv00238", "p003-tsv00239", "p003-tsv00240", "p003-tsv00241", "p003-tsv00242", "p003-tsv00243", "p003-tsv00244", "p003-tsv00246", "p003-tsv00247", "p003-tsv00248", "p003-tsv00249", "p003-tsv00250", "p003-tsv00251", "p003-tsv00252", "p003-tsv00253", "p003-tsv00255", "p003-tsv00256", "p003-tsv00257", "p003-tsv00258", "p003-tsv00259", "p003-tsv00260", "p003-tsv00262", "p003-tsv00263", "p003-tsv00264", "p003-tsv00265", "p003-tsv00266", "p003-tsv00267", "p003-tsv00268", "p003-tsv00270", "p003-tsv00271", "p003-tsv00272", "p003-tsv00273", "p003-tsv00274", "p003-tsv00275", "p003-tsv00276", "p003-tsv00278", "p003-tsv00279", "p003-tsv00280", "p003-tsv00281", "p003-tsv00282", "p003-tsv00283", "p003-tsv00285", "p003-tsv00286", "p003-tsv00287", "p003-tsv00288", "p003-tsv00289", "p003-tsv00305", "p003-tsv00306", "p003-tsv00307", "p003-tsv00308", "p003-tsv00309", "p003-tsv00310", "p003-tsv00301", "p003-tsv00312", "p003-tsv00313", "p003-tsv00314", "p003-tsv00315", "p003-tsv00316", "p003-tsv00317", "p003-tsv00319", "p003-tsv00320", "p003-tsv00321", "p003-tsv00322", "p003-tsv00323", "p003-tsv00324", "p003-tsv00325", "p003-tsv00327", "p003-tsv00335", "p003-tsv00336", "p003-tsv00337", "p003-tsv00338", "p003-tsv00339", "p003-tsv00340", "p003-tsv00331", "p003-tsv00342", "p003-tsv00343", "p003-tsv00344", "p003-tsv00345", "p003-tsv00346", "p003-tsv00347", "p003-tsv00348", "p003-tsv00349", "p003-tsv00351", "p003-tsv00352", "p003-tsv00353", "p003-tsv00354", "p003-tsv00358", "p003-tsv00359", "p003-tsv00360", "p003-tsv00361", "p003-tsv00362", "p003-tsv00363", "p003-tsv00408", "p003-tsv00365", "p003-tsv00366", "p003-tsv00367", "p003-tsv00368", "p003-tsv00369", "p003-tsv00370", "p003-tsv00372", "p003-tsv00373", "p003-tsv00374", "p003-tsv00375", "p003-tsv00376", "p003-tsv00377", "p003-tsv00378", "p003-tsv00379", "p003-tsv00381", "p003-tsv00382", "p003-tsv00383", "p003-tsv00384", "p003-tsv00385", "p003-tsv00386", "p003-tsv00388", "p003-tsv00389", "p003-tsv00390", "p003-tsv00391", "p003-tsv00392", "p003-tsv00393", "p003-tsv00394", "p003-tsv00395", "p003-tsv00396", "p003-tsv00398", "p003-tsv00399", "p003-tsv00400", "p003-tsv00401", "p003-tsv00402", "p003-tsv00404", "p003-tsv00416", "p003-tsv00417", "p003-tsv00418", "p003-tsv00419", "p003-tsv00412", "p003-tsv00422", "p003-tsv00423", "p003-tsv00424", "p003-tsv00425", "p003-tsv00426", "p003-tsv00427", "p003-tsv00428", "p003-tsv00429", "p003-tsv00431", "p003-tsv00432", "p003-tsv00433", "p003-tsv00434", "p003-tsv00435", "p003-tsv00436", "p003-tsv00437", "p003-tsv00438", "p003-tsv00439", "p003-tsv00441", "p003-tsv00442", "p003-tsv00443", "p003-tsv00444", "p003-tsv00445", "p003-tsv00447", "p003-tsv00448", "p003-tsv00449", "p003-tsv00450", "p003-tsv00451", "p003-tsv00453", "p003-tsv00454", "p003-tsv00455", "p003-tsv00456", "p003-tsv00457", "p003-tsv00459", "p003-tsv00460", "p003-tsv00461", "p003-tsv00462", "p003-tsv00463", "p003-tsv00464", "p003-tsv00466", "p003-tsv00467", "p003-tsv00468", "p003-tsv00469", "p003-tsv00470", "p003-tsv00474", "p003-tsv00475", "p003-tsv00476", "p003-tsv00477", "p003-tsv00478", "p003-tsv00479", "p003-tsv00480", "p003-tsv00525", "p003-tsv00482", "p003-tsv00483", "p003-tsv00484", "p003-tsv00485", "p003-tsv00486", "p003-tsv00487", "p003-tsv00489", "p003-tsv00490", "p003-tsv00491", "p003-tsv00492", "p003-tsv00494", "p003-tsv00495", "p003-tsv00496", "p003-tsv00497", "p003-tsv00498", "p003-tsv00499", "p003-tsv00500", "p003-tsv00501", "p003-tsv00503", "p003-tsv00504", "p003-tsv00505", "p003-tsv00509", "p003-tsv00510", "p003-tsv00511", "p003-tsv00512", "p003-tsv00513", "p003-tsv00514", "p003-tsv00529", "p003-tsv00516", "p003-tsv00517", "p003-tsv00518", "p003-tsv00519", "p003-tsv00520", "p003-tsv00521", "p004-tsv00010", "p004-tsv00011", "p004-tsv00012", "p004-tsv00013", "p004-tsv00014", "p004-tsv00015", "p004-tsv00016", "p004-tsv00017", "p004-tsv00019" ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammen-\nhang nichts anderes erfordert:\nbedeutet der Ausdruck „Bundesrepublik Deutschland”,\na\nim geographischen Sinne verwendet, den Geltungs-\nbereich des Grundgesetzes für die Bundesrepublik\nDeutschland sowie das an die Hoheitsgewässer der\nBundesrepublik Deutschland angrenzende und steuer-\nrechtlich als Inland bezeichnete Gebiet, in dem die\nBundesrepublik Deutschland in Übereinstimmung mit\ndem Völkerrecht ihre Rechte hinsichtlich des Meeres-\ngrundes und des Meeresuntergrundes sowie ihrer\nNaturschätze ausüben darf;\nbedeutet der Ausdruck „Liberia” die Republik Liberia\nb\nund, im geographischen Sinne verwendet, das Hoheits-\ngebiet von Liberia sowie das an die Hoheitsgewässer\nLiberias angrenzende und steuerrechtlich als Inland\nbezeichnete Gebiet, in dem Liberia in Übereinstim-\nmung mit dem Völkerrecht seine Rechte hinsichtlich\ndes Meeresgrundes und des Meeresuntergrundes so-\nwie ihrer Naturschatze ausüben darf;\numfaßt der Ausdruck „Person” natürliche Personen,\nc\nGesellschaften und alle anderen Vereinigungen, die\nfür die Besteuerung wie Rechtsträger behandelt wer-\nden;\nbedeutet der Ausdruck „Geselischaft” juristische Per-\nd\nsonen oder Rechtsträger, die für die Besteuerung wie\njuristische Personen behandelt werden;\nbedeuten die Ausdrücke „Unternehmen eines Ver-\ne\ntragstaates” und „Unternehmen des anderen Vertrag-\nstaates”, je nachdem, ein Unternehmen, das von einer\nın einem Vertragstaat ansässigen Person betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nbedeutet der Ausdruck „Staatsangehöriger”\n=\naa) in bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutschland\nsowie alle juristischen Personen, Personengesell-\nschaften und anderen Personenvereinigungen, die\nnach dem in der Bundesrepublik Deutschland\ngeltenden Recht errichtet worden sind;\nin bezug auf Liberia alle liberianischen Staats-\nbb\nangehörigen und alle juristischen Personen, Per-\nsonengesellschaften und anderen Personenvereini-\ngungen, die nach dem in Liberia geltenden Recht\nerrichtet worden sind;\nbedeutet der Ausdruck „zuständige Behörde\" auf\ng\nseiten der Bundesrepublik Deutschland den Bundes-\nminister der Finanzen und auf seiten Liberias den\nFinanzminister." }, "pages": [ 3, 4 ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammen-\nhang nichts anderes erfordert:\nbedeutet der Ausdruck „Bundesrepublik Deutschland”,\na\nim geographischen Sinne verwendet, den Geltungs-\nbereich des Grundgesetzes für die Bundesrepublik\nDeutschland sowie das an die Hoheitsgewässer der\nBundesrepublik Deutschland angrenzende und steuer-\nrechtlich als Inland bezeichnete Gebiet, in dem die\nBundesrepublik Deutschland in Übereinstimmung mit\ndem Völkerrecht ihre Rechte hinsichtlich des Meeres-\ngrundes und des Meeresuntergrundes sowie ihrer\nNaturschätze ausüben darf;\nbedeutet der Ausdruck „Liberia” die Republik Liberia\nb\nund, im geographischen Sinne verwendet, das Hoheits-\ngebiet von Liberia sowie das an die Hoheitsgewässer\nLiberias angrenzende und steuerrechtlich als Inland\nbezeichnete Gebiet, in dem Liberia in Übereinstim-\nmung mit dem Völkerrecht seine Rechte hinsichtlich\ndes Meeresgrundes und des Meeresuntergrundes so-\nwie ihrer Naturschatze ausüben darf;\numfaßt der Ausdruck „Person” natürliche Personen,\nc\nGesellschaften und alle anderen Vereinigungen, die\nfür die Besteuerung wie Rechtsträger behandelt wer-\nden;\nbedeutet der Ausdruck „Geselischaft” juristische Per-\nd\nsonen oder Rechtsträger, die für die Besteuerung wie\njuristische Personen behandelt werden;\nbedeuten die Ausdrücke „Unternehmen eines Ver-\ne\ntragstaates” und „Unternehmen des anderen Vertrag-\nstaates”, je nachdem, ein Unternehmen, das von einer\nın einem Vertragstaat ansässigen Person betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nbedeutet der Ausdruck „Staatsangehöriger”\n=\naa) in bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutschland\nsowie alle juristischen Personen, Personengesell-\nschaften und anderen Personenvereinigungen, die\nnach dem in der Bundesrepublik Deutschland\ngeltenden Recht errichtet worden sind;\nin bezug auf Liberia alle liberianischen Staats-\nbb\nangehörigen und alle juristischen Personen, Per-\nsonengesellschaften und anderen Personenvereini-\ngungen, die nach dem in Liberia geltenden Recht\nerrichtet worden sind;\nbedeutet der Ausdruck „zuständige Behörde\" auf\ng\nseiten der Bundesrepublik Deutschland den Bundes-\nminister der Finanzen und auf seiten Liberias den\nFinanzminister." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 73.91776014932337, 107.1357513975666, 296.5015772281848, 160.28837224597171 ], "source_line_ids": [ "pdf-004-line-007", "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00023", "p004-tsv00024", "p004-tsv00025", "p004-tsv00026", "p004-tsv00027", "p004-tsv00028", "p004-tsv00029", "p004-tsv00031", "p004-tsv00032", "p004-tsv00033", "p004-tsv00034", "p004-tsv00035", "p004-tsv00036", "p004-tsv00037", "p004-tsv00039", "p004-tsv00040", "p004-tsv00041", "p004-tsv00042", "p004-tsv00043", "p004-tsv00044", "p004-tsv00045", "p004-tsv00046", "p004-tsv00048", "p004-tsv00049", "p004-tsv00050", "p004-tsv00051", "p004-tsv00052", "p004-tsv00053", "p004-tsv00054", "p004-tsv00055", "p004-tsv00056", "p004-tsv00057", "p004-tsv00059", "p004-tsv00060", "p004-tsv00061", "p004-tsv00062", "p004-tsv00063", "p004-tsv00064", "p004-tsv00066" ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts anderes\nerfordert, jeder nicht anders definierte Ausdruck die Be-\ndeutung, die ihm nach dem Recht dieses Staates über die\nSteuern zukommt, welche Gegenstand dieses Abkommens\nsind." }, "pages": [ 4 ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts anderes\nerfordert, jeder nicht anders definierte Ausdruck die Be-\ndeutung, die ihm nach dem Recht dieses Staates über die\nSteuern zukommt, welche Gegenstand dieses Abkommens\nsind." } ], "title": "Artikel 3\nAllgemeine Definitionen" }, { "body_sha256": "f643317bd48f780c9b1b364a6903ed908a1ddea136d4ad6c98d873757d79f70a", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-022", "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 74.47145123658423, 199.59916474843803, 297.33211385907606, 254.96647813219337 ], "source_line_ids": [ "pdf-004-line-022", "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00078", "p004-tsv00079", "p004-tsv00080", "p004-tsv00081", "p004-tsv00082", "p004-tsv00083", "p004-tsv00084", "p004-tsv00085", "p004-tsv00087", "p004-tsv00088", "p004-tsv00089", "p004-tsv00090", "p004-tsv00091", "p004-tsv00092", "p004-tsv00093", "p004-tsv00094", "p004-tsv00096", "p004-tsv00097", "p004-tsv00098", "p004-tsv00099", "p004-tsv00100", "p004-tsv00101", "p004-tsv00102", "p004-tsv00103", "p004-tsv00104", "p004-tsv00105", "p004-tsv00107", "p004-tsv00108", "p004-tsv00109", "p004-tsv00110", "p004-tsv00111", "p004-tsv00112", "p004-tsv00113", "p004-tsv00115", "p004-tsv00116", "p004-tsv00117", "p004-tsv00118", "p004-tsv00119", "p004-tsv00120", "p004-tsv00122", "p004-tsv00123", "p004-tsv00124" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragstaat ansässige Person” eine Per-\nson, die nach dem Recht dieses Staates dort auf Grund\nihres Wohnsitzes, ihres standigen Aufenthalts, des Ortes\nihrer Geschäftsleitung oder eines anderen ähnlichen\nMerkmals steuerpflichtig ist." }, "pages": [ 4 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragstaat ansässige Person” eine Per-\nson, die nach dem Recht dieses Staates dort auf Grund\nihres Wohnsitzes, ihres standigen Aufenthalts, des Ortes\nihrer Geschäftsleitung oder eines anderen ähnlichen\nMerkmals steuerpflichtig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-039", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-073", "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-083" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 75.02514232384507, 262.44106543900034, 298.4394960335977, 512.1476487997369 ], "source_line_ids": [ "pdf-004-line-033", "pdf-004-line-035", "pdf-004-line-039", "pdf-004-line-041", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-047", "pdf-004-line-049", "pdf-004-line-051", "pdf-004-line-053", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-059", "pdf-004-line-061", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-073", "pdf-004-line-075", "pdf-004-line-077", "pdf-004-line-079", "pdf-004-line-081", "pdf-004-line-083" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00128", "p004-tsv00129", "p004-tsv00130", "p004-tsv00131", "p004-tsv00132", "p004-tsv00133", "p004-tsv00134", "p004-tsv00135", "p004-tsv00136", "p004-tsv00137", "p004-tsv00139", "p004-tsv00140", "p004-tsv00141", "p004-tsv00142", "p004-tsv00143", "p004-tsv00147", "p004-tsv00148", "p004-tsv00149", "p004-tsv00150", "p004-tsv00151", "p004-tsv00152", "p004-tsv00153", "p004-tsv00154", "p004-tsv00155", "p004-tsv00156", "p004-tsv00158", "p004-tsv00159", "p004-tsv00160", "p004-tsv00161", "p004-tsv00162", "p004-tsv00163", "p004-tsv00164", "p004-tsv00165", "p004-tsv00167", "p004-tsv00168", "p004-tsv00169", "p004-tsv00170", "p004-tsv00171", "p004-tsv00172", "p004-tsv00173", "p004-tsv00174", "p004-tsv00176", "p004-tsv00177", "p004-tsv00178", "p004-tsv00179", "p004-tsv00180", "p004-tsv00181", "p004-tsv00182", "p004-tsv00183", "p004-tsv00184", "p004-tsv00186", "p004-tsv00187", "p004-tsv00188", "p004-tsv00189", "p004-tsv00190", "p004-tsv00191", "p004-tsv00192", "p004-tsv00193", "p004-tsv00194", "p004-tsv00196", "p004-tsv00197", "p004-tsv00198", "p004-tsv00199", "p004-tsv00200", "p004-tsv00201", "p004-tsv00203", "p004-tsv00211", "p004-tsv00212", "p004-tsv00213", "p004-tsv00214", "p004-tsv00215", "p004-tsv00216", "p004-tsv00217", "p004-tsv00207", "p004-tsv00219", "p004-tsv00220", "p004-tsv00221", "p004-tsv00222", "p004-tsv00223", "p004-tsv00224", "p004-tsv00225", "p004-tsv00227", "p004-tsv00228", "p004-tsv00229", "p004-tsv00230", "p004-tsv00231", "p004-tsv00232", "p004-tsv00233", "p004-tsv00234", "p004-tsv00236", "p004-tsv00237", "p004-tsv00238", "p004-tsv00239", "p004-tsv00240", "p004-tsv00241", "p004-tsv00242", "p004-tsv00243", "p004-tsv00244", "p004-tsv00245", "p004-tsv00247", "p004-tsv00248", "p004-tsv00249", "p004-tsv00250", "p004-tsv00251", "p004-tsv00252", "p004-tsv00253", "p004-tsv00255", "p004-tsv00256", "p004-tsv00260", "p004-tsv00261", "p004-tsv00262", "p004-tsv00263", "p004-tsv00264", "p004-tsv00265", "p004-tsv00266", "p004-tsv00267", "p004-tsv00269", "p004-tsv00270", "p004-tsv00271", "p004-tsv00272", "p004-tsv00273", "p004-tsv00274", "p004-tsv00275", "p004-tsv00277", "p004-tsv00278", "p004-tsv00279", "p004-tsv00280", "p004-tsv00281", "p004-tsv00282", "p004-tsv00283", "p004-tsv00284", "p004-tsv00285", "p004-tsv00287", "p004-tsv00288", "p004-tsv00289", "p004-tsv00290", "p004-tsv00298", "p004-tsv00299", "p004-tsv00300", "p004-tsv00301", "p004-tsv00302", "p004-tsv00303", "p004-tsv00304", "p004-tsv00294", "p004-tsv00306", "p004-tsv00307", "p004-tsv00308", "p004-tsv00309", "p004-tsv00310", "p004-tsv00311", "p004-tsv00312", "p004-tsv00314", "p004-tsv00315", "p004-tsv00316", "p004-tsv00317", "p004-tsv00318", "p004-tsv00319", "p004-tsv00320", "p004-tsv00322", "p004-tsv00323" ], "text": "(2) Ist nach Absatz 1 eine natiirliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohnstätte, so gilt sie als in dem Vertragstaat an-\nsässig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Beziehungen hat (Mittelpunkt der Lebens-\ninteressen).\nKann nicht bestimmt werden, in welchem Vertragstaat\nb\ndie Person den Mittelpunkt der Lebensinteressen hat,\noder verfügt sie in keinem der Vertragstaaten über\neine ständige Wohnstätte, so gilt sie als in dem Ver-\ntragstaat ansässig, in dem sie ihren gewöhnlichen\nAufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in\nbeiden Vertragstaaten oder in keinem der Vertrag-\nstaaten, so gilt sie als in dem Vertragstaat ansässig,\ndessen Staatsangehörigkeit sie besitzt.\nBesitzt die Person die Staatsangehörigkeit beider Ver-\nd\ntragstaaten oder keines Vertragstaates, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." }, "pages": [ 4 ], "text": "(2) Ist nach Absatz 1 eine natiirliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohnstätte, so gilt sie als in dem Vertragstaat an-\nsässig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Beziehungen hat (Mittelpunkt der Lebens-\ninteressen).\nKann nicht bestimmt werden, in welchem Vertragstaat\nb\ndie Person den Mittelpunkt der Lebensinteressen hat,\noder verfügt sie in keinem der Vertragstaaten über\neine ständige Wohnstätte, so gilt sie als in dem Ver-\ntragstaat ansässig, in dem sie ihren gewöhnlichen\nAufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in\nbeiden Vertragstaaten oder in keinem der Vertrag-\nstaaten, so gilt sie als in dem Vertragstaat ansässig,\ndessen Staatsangehörigkeit sie besitzt.\nBesitzt die Person die Staatsangehörigkeit beider Ver-\nd\ntragstaaten oder keines Vertragstaates, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-087", "pdf-004-line-089", "pdf-004-line-091" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 75.57883341110593, 519.8990726734627, 298.4394960335977, 556.1646629398224 ], "source_line_ids": [ "pdf-004-line-085", "pdf-004-line-087", "pdf-004-line-089", "pdf-004-line-091" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00327", "p004-tsv00328", "p004-tsv00329", "p004-tsv00330", "p004-tsv00331", "p004-tsv00332", "p004-tsv00333", "p004-tsv00334", "p004-tsv00335", "p004-tsv00336", "p004-tsv00338", "p004-tsv00339", "p004-tsv00340", "p004-tsv00341", "p004-tsv00342", "p004-tsv00343", "p004-tsv00344", "p004-tsv00345", "p004-tsv00347", "p004-tsv00348", "p004-tsv00349", "p004-tsv00350", "p004-tsv00351", "p004-tsv00352", "p004-tsv00353", "p004-tsv00355", "p004-tsv00356" ], "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche\nPerson in beiden Vertragstaaten ansässig, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." }, "pages": [ 4 ], "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche\nPerson in beiden Vertragstaaten ansässig, so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitigem Einvernehmen." } ], "title": "Artikel 4\nSteuerlicher Wohnsitz" }, { "body_sha256": "e58d78697f40d27873faa7d7a503bcd628f3d0c36b1bc622f5fc356b253c3a92", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-104" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 76.13252449836678, 609.3172837882275, 298.7163415772282, 645.5828740545874 ], "source_line_ids": [ "pdf-004-line-098", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-104" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00364", "p004-tsv00365", "p004-tsv00366", "p004-tsv00367", "p004-tsv00368", "p004-tsv00369", "p004-tsv00370", "p004-tsv00371", "p004-tsv00375", "p004-tsv00376", "p004-tsv00377", "p004-tsv00378", "p004-tsv00379", "p004-tsv00380", "p004-tsv00381", "p004-tsv00385", "p004-tsv00386", "p004-tsv00387", "p004-tsv00388", "p004-tsv00389", "p004-tsv00390", "p004-tsv00391", "p004-tsv00393", "p004-tsv00394" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebstätte” eine feste Geschäftseinrichtung, in der die\nTätigkeit des Unternehmens ganz oder teilweise aus-\ngeübt wird." }, "pages": [ 4 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebstätte” eine feste Geschäftseinrichtung, in der die\nTätigkeit des Unternehmens ganz oder teilweise aus-\ngeübt wird." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-106", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-120", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-128", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-134" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 76.13252449836678, 651.6732785268003, 298.7163415772282, 767.9446366326866 ], "source_line_ids": [ "pdf-004-line-106", "pdf-004-line-109", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-119", "pdf-004-line-120", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-127", "pdf-004-line-128", "pdf-004-line-131", "pdf-004-line-132", "pdf-004-line-134" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00398", "p004-tsv00399", "p004-tsv00400", "p004-tsv00401", "p004-tsv00402", "p004-tsv00403", "p004-tsv00425", "p004-tsv00426", "p004-tsv00427", "p004-tsv00428", "p004-tsv00421", "p004-tsv00407", "p004-tsv00432", "p004-tsv00433", "p004-tsv00409", "p004-tsv00436", "p004-tsv00437", "p004-tsv00411", "p004-tsv00413", "p004-tsv00440", "p004-tsv00441", "p004-tsv00444", "p004-tsv00445", "p004-tsv00415", "p004-tsv00448", "p004-tsv00449", "p004-tsv00450", "p004-tsv00451", "p004-tsv00452", "p004-tsv00453", "p004-tsv00454", "p004-tsv00455", "p004-tsv00417", "p004-tsv00457", "p004-tsv00458", "p004-tsv00459", "p004-tsv00460", "p004-tsv00463", "p004-tsv00464", "p004-tsv00465", "p004-tsv00466", "p004-tsv00467", "p004-tsv00468", "p004-tsv00469", "p004-tsv00476", "p004-tsv00471", "p004-tsv00472" ], "text": "(2) Der Ausdruck „Betriebstätte“ umfaßt insbesondere:\neinen Ort der Leitung,\n=\na\neine Zweigniederlassung,\nb\neine Geschäftsstelle,\nc\nd\neine Fabrikationsstätte,\neine Werkstätte,\ne\nein Bergwerk, einen Steinbruch oder eine andere Stätte\nf\nder Ausbeutung von Bodenschätzen,\neine Bauausführung oder Montage, deren Dauer sechs\ng\nMonate überschreitet." }, "pages": [ 4 ], "text": "(2) Der Ausdruck „Betriebstätte“ umfaßt insbesondere:\neinen Ort der Leitung,\n=\na\neine Zweigniederlassung,\nb\neine Geschäftsstelle,\nc\nd\neine Fabrikationsstätte,\neine Werkstätte,\ne\nein Bergwerk, einen Steinbruch oder eine andere Stätte\nf\nder Ausbeutung von Bodenschätzen,\neine Bauausführung oder Montage, deren Dauer sechs\ng\nMonate überschreitet." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-007", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-033", "pdf-005-line-034", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-044", "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 78.34474843801381, 286.8119832011199, 297.59930943768495 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-007", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-018", "pdf-005-line-020", "pdf-005-line-022", "pdf-005-line-024", "pdf-005-line-026", "pdf-005-line-028", "pdf-005-line-030", "pdf-005-line-033", "pdf-005-line-034", "pdf-005-line-035", "pdf-005-line-038", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-044", "pdf-005-line-045", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00013", "p005-tsv00014", "p005-tsv00015", "p005-tsv00016", "p005-tsv00017", "p005-tsv00021", "p005-tsv00022", "p005-tsv00023", "p005-tsv00024", "p005-tsv00025", "p005-tsv00026", "p005-tsv00027", "p005-tsv00029", "p005-tsv00030", "p005-tsv00031", "p005-tsv00032", "p005-tsv00033", "p005-tsv00034", "p005-tsv00035", "p005-tsv00037", "p005-tsv00038", "p005-tsv00039", "p005-tsv00040", "p005-tsv00044", "p005-tsv00045", "p005-tsv00046", "p005-tsv00047", "p005-tsv00048", "p005-tsv00049", "p005-tsv00050", "p005-tsv00166", "p005-tsv00052", "p005-tsv00053", "p005-tsv00054", "p005-tsv00055", "p005-tsv00056", "p005-tsv00057", "p005-tsv00058", "p005-tsv00060", "p005-tsv00061", "p005-tsv00062", "p005-tsv00065", "p005-tsv00066", "p005-tsv00067", "p005-tsv00068", "p005-tsv00069", "p005-tsv00070", "p005-tsv00071", "p005-tsv00170", "p005-tsv00073", "p005-tsv00074", "p005-tsv00075", "p005-tsv00076", "p005-tsv00077", "p005-tsv00078", "p005-tsv00079", "p005-tsv00081", "p005-tsv00082", "p005-tsv00083", "p005-tsv00084", "p005-tsv00085", "p005-tsv00086", "p005-tsv00087", "p005-tsv00089", "p005-tsv00090", "p005-tsv00091", "p005-tsv00174", "p005-tsv00095", "p005-tsv00096", "p005-tsv00097", "p005-tsv00098", "p005-tsv00099", "p005-tsv00100", "p005-tsv00102", "p005-tsv00103", "p005-tsv00104", "p005-tsv00105", "p005-tsv00106", "p005-tsv00107", "p005-tsv00108", "p005-tsv00110", "p005-tsv00111", "p005-tsv00112", "p005-tsv00113", "p005-tsv00114", "p005-tsv00115", "p005-tsv00116", "p005-tsv00118", "p005-tsv00121", "p005-tsv00122", "p005-tsv00123", "p005-tsv00124", "p005-tsv00125", "p005-tsv00126", "p005-tsv00127", "p005-tsv00129", "p005-tsv00130", "p005-tsv00131", "p005-tsv00132", "p005-tsv00133", "p005-tsv00134", "p005-tsv00135", "p005-tsv00136", "p005-tsv00138", "p005-tsv00139", "p005-tsv00140", "p005-tsv00141", "p005-tsv00142", "p005-tsv00144", "p005-tsv00145", "p005-tsv00146", "p005-tsv00147", "p005-tsv00148", "p005-tsv00149", "p005-tsv00150", "p005-tsv00152", "p005-tsv00153", "p005-tsv00154", "p005-tsv00155", "p005-tsv00156", "p005-tsv00157", "p005-tsv00158", "p005-tsv00159", "p005-tsv00161", "p005-tsv00162" ], "text": "(3) Als Betriebstätten gelten nicht:\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nBestände von Gütern oder Waren des Unternehmens,\nb\ndie ausschließlich zur Lagerung, Ausstellung oder Aus-\nlieferung unterhalten werden;\nBestände von Gütern oder Waren des Unternehmens,\nCc\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen hearbeitet oder ver-\narbeitet zu werden;\nd\neine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\ne) eine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten aus-\nzuüben, die vorbereitender Art sind oder eine Hilfs-\ntätigkeit darstellen." }, "pages": [ 5 ], "text": "(3) Als Betriebstätten gelten nicht:\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nBestände von Gütern oder Waren des Unternehmens,\nb\ndie ausschließlich zur Lagerung, Ausstellung oder Aus-\nlieferung unterhalten werden;\nBestände von Gütern oder Waren des Unternehmens,\nCc\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen hearbeitet oder ver-\narbeitet zu werden;\nd\neine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\ne) eine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten aus-\nzuüben, die vorbereitender Art sind oder eine Hilfs-\ntätigkeit darstellen." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-083" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 303.96655047681685, 286.5351376574895, 457.8876816836567 ], "source_line_ids": [ "pdf-005-line-053", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-061", "pdf-005-line-063", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-078", "pdf-005-line-080", "pdf-005-line-082", "pdf-005-line-083" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00178", "p005-tsv00179", "p005-tsv00180", "p005-tsv00181", "p005-tsv00182", "p005-tsv00183", "p005-tsv00184", "p005-tsv00185", "p005-tsv00186", "p005-tsv00188", "p005-tsv00189", "p005-tsv00190", "p005-tsv00191", "p005-tsv00192", "p005-tsv00193", "p005-tsv00194", "p005-tsv00195", "p005-tsv00196", "p005-tsv00197", "p005-tsv00199", "p005-tsv00200", "p005-tsv00201", "p005-tsv00202", "p005-tsv00203", "p005-tsv00204", "p005-tsv00205", "p005-tsv00207", "p005-tsv00208", "p005-tsv00209", "p005-tsv00210", "p005-tsv00211", "p005-tsv00212", "p005-tsv00213", "p005-tsv00214", "p005-tsv00215", "p005-tsv00216", "p005-tsv00218", "p005-tsv00219", "p005-tsv00220", "p005-tsv00221", "p005-tsv00222", "p005-tsv00226", "p005-tsv00227", "p005-tsv00228", "p005-tsv00229", "p005-tsv00230", "p005-tsv00231", "p005-tsv00232", "p005-tsv00233", "p005-tsv00234", "p005-tsv00236", "p005-tsv00237", "p005-tsv00238", "p005-tsv00239", "p005-tsv00240", "p005-tsv00241", "p005-tsv00243", "p005-tsv00244", "p005-tsv00245", "p005-tsv00246", "p005-tsv00247", "p005-tsv00248", "p005-tsv00249", "p005-tsv00250", "p005-tsv00251", "p005-tsv00253", "p005-tsv00254", "p005-tsv00255", "p005-tsv00256", "p005-tsv00257", "p005-tsv00258", "p005-tsv00259", "p005-tsv00260", "p005-tsv00261", "p005-tsv00263", "p005-tsv00264", "p005-tsv00265", "p005-tsv00266", "p005-tsv00267", "p005-tsv00268", "p005-tsv00270", "p005-tsv00315", "p005-tsv00274", "p005-tsv00275", "p005-tsv00276", "p005-tsv00277", "p005-tsv00278", "p005-tsv00279", "p005-tsv00280", "p005-tsv00281", "p005-tsv00283", "p005-tsv00284", "p005-tsv00285", "p005-tsv00286", "p005-tsv00287", "p005-tsv00288", "p005-tsv00289", "p005-tsv00290", "p005-tsv00291", "p005-tsv00293", "p005-tsv00294", "p005-tsv00295", "p005-tsv00296", "p005-tsv00297", "p005-tsv00298", "p005-tsv00299", "p005-tsv00301", "p005-tsv00302", "p005-tsv00303", "p005-tsv00304", "p005-tsv00305", "p005-tsv00306", "p005-tsv00307", "p005-tsv00308", "p005-tsv00310", "p005-tsv00311" ], "text": "(4) Ist eine Person — mit Ausnahme eines unabhän-\ngigen Vertreters im Sinne des Absatzes 5 — in einem\nVertragstaat für ein Unternehmen des anderen Vertrag-\nstaates tätig, so gilt eine in dem erstgenannten Staat ge-\nlegene Betriebstätte als gegeben, wenn\na) die Person eine Vollmacht besitzt, im Namen des\nUnternehmens Verträge abzuschließen, und die Voll-\nmacht in diesem Staat gewöhnlich ausübt, es sei denn,\ndaß sich ihre Tätigkeit auf den Einkauf von Gütern\noder Waren für das Unternehmen beschränkt;\noder\nb\ndie Person eine Vollmacht besitzt, aus Beständen von\nGütern oder Waren des Unternehmens, die sie in die-\nsem Staat unterhält, Bestellungen für das Unternehmen\nauszuführen, und die Vollmacht in diesem Staat ge-\nwöhnlich ausübt." }, "pages": [ 5 ], "text": "(4) Ist eine Person — mit Ausnahme eines unabhän-\ngigen Vertreters im Sinne des Absatzes 5 — in einem\nVertragstaat für ein Unternehmen des anderen Vertrag-\nstaates tätig, so gilt eine in dem erstgenannten Staat ge-\nlegene Betriebstätte als gegeben, wenn\na) die Person eine Vollmacht besitzt, im Namen des\nUnternehmens Verträge abzuschließen, und die Voll-\nmacht in diesem Staat gewöhnlich ausübt, es sei denn,\ndaß sich ihre Tätigkeit auf den Einkauf von Gütern\noder Waren für das Unternehmen beschränkt;\noder\nb\ndie Person eine Vollmacht besitzt, aus Beständen von\nGütern oder Waren des Unternehmens, die sie in die-\nsem Staat unterhält, Bestellungen für das Unternehmen\nauszuführen, und die Vollmacht in diesem Staat ge-\nwöhnlich ausübt." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 465.63910555738244, 286.25829211385906, 527.6504965471884 ], "source_line_ids": [ "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092", "pdf-005-line-094", "pdf-005-line-096" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00319", "p005-tsv00320", "p005-tsv00321", "p005-tsv00322", "p005-tsv00323", "p005-tsv00324", "p005-tsv00325", "p005-tsv00327", "p005-tsv00328", "p005-tsv00329", "p005-tsv00330", "p005-tsv00331", "p005-tsv00332", "p005-tsv00333", "p005-tsv00334", "p005-tsv00335", "p005-tsv00337", "p005-tsv00338", "p005-tsv00339", "p005-tsv00340", "p005-tsv00341", "p005-tsv00342", "p005-tsv00343", "p005-tsv00344", "p005-tsv00345", "p005-tsv00347", "p005-tsv00348", "p005-tsv00349", "p005-tsv00350", "p005-tsv00351", "p005-tsv00352", "p005-tsv00353", "p005-tsv00355", "p005-tsv00356", "p005-tsv00357", "p005-tsv00358", "p005-tsv00359", "p005-tsv00360", "p005-tsv00362", "p005-tsv00363", "p005-tsv00364", "p005-tsv00365", "p005-tsv00366", "p005-tsv00367", "p005-tsv00369", "p005-tsv00370" ], "text": "(5) Ein Unternehmen eines Vertragstaates wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionär oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätig-\nkeit handeln." }, "pages": [ 5 ], "text": "(5) Ein Unternehmen eines Vertragstaates wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionär oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätig-\nkeit handeln." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-103", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-108", "pdf-005-line-110" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.67447503499766, 535.4019204209142, 286.25829211385906, 597.1364748438014 ], "source_line_ids": [ "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-103", "pdf-005-line-104", "pdf-005-line-106", "pdf-005-line-108", "pdf-005-line-110" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00374", "p005-tsv00375", "p005-tsv00376", "p005-tsv00377", "p005-tsv00378", "p005-tsv00379", "p005-tsv00380", "p005-tsv00381", "p005-tsv00382", "p005-tsv00384", "p005-tsv00385", "p005-tsv00386", "p005-tsv00387", "p005-tsv00388", "p005-tsv00389", "p005-tsv00391", "p005-tsv00392", "p005-tsv00393", "p005-tsv00394", "p005-tsv00395", "p005-tsv00396", "p005-tsv00397", "p005-tsv00398", "p005-tsv00399", "p005-tsv00401", "p005-tsv00402", "p005-tsv00403", "p005-tsv00404", "p005-tsv00405", "p005-tsv00406", "p005-tsv00407", "p005-tsv00409", "p005-tsv00410", "p005-tsv00411", "p005-tsv00412", "p005-tsv00413", "p005-tsv00414", "p005-tsv00415", "p005-tsv00416", "p005-tsv00418", "p005-tsv00419", "p005-tsv00420", "p005-tsv00421", "p005-tsv00422", "p005-tsv00423", "p005-tsv00424", "p005-tsv00426", "p005-tsv00427", "p005-tsv00428", "p005-tsv00429", "p005-tsv00430" ], "text": "(6) Allein dadurch, daß eine in einem Vertragstaat an-\nsässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem an-\nderen Vertragstaat ansässig ist oder dort (entweder\ndurch eine Betriebstätte oder in anderer Weise) ihre\nTätigkeit ausübt, wird eine der beiden Gesellschaften\nnicht zur Betriebstätte der anderen." }, "pages": [ 5 ], "text": "(6) Allein dadurch, daß eine in einem Vertragstaat an-\nsässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem an-\nderen Vertragstaat ansässig ist oder dort (entweder\ndurch eine Betriebstätte oder in anderer Weise) ihre\nTätigkeit ausübt, wird eine der beiden Gesellschaften\nnicht zur Betriebstätte der anderen." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118", "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.39762949136724, 603.7805524498519, 285.9814465702286, 702.888043406774 ], "source_line_ids": [ "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118", "pdf-005-line-120", "pdf-005-line-122", "pdf-005-line-124", "pdf-005-line-126", "pdf-005-line-128", "pdf-005-line-130", "pdf-005-line-132" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00434", "p005-tsv00435", "p005-tsv00436", "p005-tsv00437", "p005-tsv00438", "p005-tsv00439", "p005-tsv00440", "p005-tsv00442", "p005-tsv00443", "p005-tsv00444", "p005-tsv00445", "p005-tsv00446", "p005-tsv00447", "p005-tsv00448", "p005-tsv00450", "p005-tsv00451", "p005-tsv00452", "p005-tsv00453", "p005-tsv00454", "p005-tsv00456", "p005-tsv00457", "p005-tsv00458", "p005-tsv00459", "p005-tsv00460", "p005-tsv00461", "p005-tsv00462", "p005-tsv00463", "p005-tsv00464", "p005-tsv00466", "p005-tsv00467", "p005-tsv00468", "p005-tsv00469", "p005-tsv00470", "p005-tsv00471", "p005-tsv00472", "p005-tsv00474", "p005-tsv00475", "p005-tsv00476", "p005-tsv00477", "p005-tsv00478", "p005-tsv00479", "p005-tsv00480", "p005-tsv00481", "p005-tsv00483", "p005-tsv00484", "p005-tsv00485", "p005-tsv00486", "p005-tsv00487", "p005-tsv00488", "p005-tsv00489", "p005-tsv00491", "p005-tsv00492", "p005-tsv00493", "p005-tsv00494", "p005-tsv00495", "p005-tsv00496", "p005-tsv00497", "p005-tsv00498", "p005-tsv00500", "p005-tsv00501", "p005-tsv00502", "p005-tsv00503", "p005-tsv00504", "p005-tsv00505", "p005-tsv00506", "p005-tsv00507", "p005-tsv00509", "p005-tsv00510", "p005-tsv00511", "p005-tsv00512", "p005-tsv00513", "p005-tsv00514", "p005-tsv00515", "p005-tsv00516", "p005-tsv00518", "p005-tsv00519", "p005-tsv00520", "p005-tsv00521" ], "text": "(7) Ungeachtet der sonstigen Bestimmungen dieses Ar-\ntikels wird ein Unternehmen eines Vertragstaates, das\ngewerbsmäßig persönliche Dienstleistungen erbringt, so\nbehandelt, als habe es eine Betriebstätte in dem anderen\nVertragstaat, wenn einzelne oder mehrere Personen, die\nals Arbeitnehmer des Unternehmens von diesem zur Aus-\nführung der Dienstleistungen in den anderen Vertrag-\nstaat entsandt worden sind, sich dort zur Ausführung\ndieser Leistungen für ein und dasselbe Vorhaben insge-\nsamt länger als sechs Monate während eines Zeitraums\nvon zwölf Monaten aufhalten." }, "pages": [ 5 ], "text": "(7) Ungeachtet der sonstigen Bestimmungen dieses Ar-\ntikels wird ein Unternehmen eines Vertragstaates, das\ngewerbsmäßig persönliche Dienstleistungen erbringt, so\nbehandelt, als habe es eine Betriebstätte in dem anderen\nVertragstaat, wenn einzelne oder mehrere Personen, die\nals Arbeitnehmer des Unternehmens von diesem zur Aus-\nführung der Dienstleistungen in den anderen Vertrag-\nstaat entsandt worden sind, sich dort zur Ausführung\ndieser Leistungen für ein und dasselbe Vorhaben insge-\nsamt länger als sechs Monate während eines Zeitraums\nvon zwölf Monaten aufhalten." } ], "title": "Artikel5\nBetriebstätte" }, { "body_sha256": "d34dcb53c4caab90cdb7085a08f7f7dc2a0dae3b52ea2bc5bc19ca54e0733e0a", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-138", "pdf-005-line-140", "pdf-005-line-142" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 63.12078394773682, 741.0914896415653, 285.42775548296777, 767.6678000657679 ], "source_line_ids": [ "pdf-005-line-138", "pdf-005-line-140", "pdf-005-line-142" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00533", "p005-tsv00534", "p005-tsv00535", "p005-tsv00536", "p005-tsv00537", "p005-tsv00538", "p005-tsv00539", "p005-tsv00541", "p005-tsv00542", "p005-tsv00543", "p005-tsv00544", "p005-tsv00545", "p005-tsv00546", "p005-tsv00547", "p005-tsv00548", "p005-tsv00550", "p005-tsv00551" ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, "pages": [ 5 ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015", "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 76.4093700419972, 83.05097007563302, 299.54687820811944, 184.92682670174284 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-015", "pdf-006-line-017", "pdf-006-line-019", "pdf-006-line-021", "pdf-006-line-023" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00010", "p006-tsv00011", "p006-tsv00012", "p006-tsv00013", "p006-tsv00014", "p006-tsv00015", "p006-tsv00017", "p006-tsv00018", "p006-tsv00019", "p006-tsv00020", "p006-tsv00021", "p006-tsv00022", "p006-tsv00023", "p006-tsv00024", "p006-tsv00025", "p006-tsv00026", "p006-tsv00028", "p006-tsv00029", "p006-tsv00030", "p006-tsv00031", "p006-tsv00032", "p006-tsv00033", "p006-tsv00034", "p006-tsv00035", "p006-tsv00036", "p006-tsv00037", "p006-tsv00039", "p006-tsv00040", "p006-tsv00041", "p006-tsv00042", "p006-tsv00043", "p006-tsv00044", "p006-tsv00045", "p006-tsv00046", "p006-tsv00048", "p006-tsv00049", "p006-tsv00050", "p006-tsv00051", "p006-tsv00052", "p006-tsv00053", "p006-tsv00054", "p006-tsv00056", "p006-tsv00057", "p006-tsv00058", "p006-tsv00059", "p006-tsv00060", "p006-tsv00061", "p006-tsv00063", "p006-tsv00064", "p006-tsv00065", "p006-tsv00066", "p006-tsv00067", "p006-tsv00068", "p006-tsv00069", "p006-tsv00070", "p006-tsv00072", "p006-tsv00073", "p006-tsv00074", "p006-tsv00075", "p006-tsv00076", "p006-tsv00077", "p006-tsv00078", "p006-tsv00079", "p006-tsv00081", "p006-tsv00082", "p006-tsv00083", "p006-tsv00084", "p006-tsv00085", "p006-tsv00086", "p006-tsv00088", "p006-tsv00089", "p006-tsv00090", "p006-tsv00091", "p006-tsv00092", "p006-tsv00093", "p006-tsv00094", "p006-tsv00095", "p006-tsv00097", "p006-tsv00098" ], "text": "(2) Der Ausdruck „unbewegliches Vermögen\" bestimmt\nsich nadı dem Recht des Vertragstaates, in dem das Ver-\nmögen liegt. Der Ausdruck umfaßt in jedem Fall das Zu-\nbehör zum unbeweglichen Vermögen, die Rechte, auf die\ndie Vorschriften des Privatrechts über Grundstücke An-\nwendung finden, die Nutzungsrechte an unbeweglichem\nVermögen sowie die Rechte auf veränderliche oder feste\nVergütungen für die Ausbeutung oder das Recht auf\nAusbeutung von Mineralvorkommen und anderen Boden-\nschätzen. Schiffe und Luftfahrzeuge gelten nicht als un-\nbewegliches Vermögen." }, "pages": [ 6 ], "text": "(2) Der Ausdruck „unbewegliches Vermögen\" bestimmt\nsich nadı dem Recht des Vertragstaates, in dem das Ver-\nmögen liegt. Der Ausdruck umfaßt in jedem Fall das Zu-\nbehör zum unbeweglichen Vermögen, die Rechte, auf die\ndie Vorschriften des Privatrechts über Grundstücke An-\nwendung finden, die Nutzungsrechte an unbeweglichem\nVermögen sowie die Rechte auf veränderliche oder feste\nVergütungen für die Ausbeutung oder das Recht auf\nAusbeutung von Mineralvorkommen und anderen Boden-\nschätzen. Schiffe und Luftfahrzeuge gelten nicht als un-\nbewegliches Vermögen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-029", "pdf-006-line-031", "pdf-006-line-033" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 77.5167522165189, 192.6782505754686, 299.82372375174987, 238.63312068398554 ], "source_line_ids": [ "pdf-006-line-025", "pdf-006-line-027", "pdf-006-line-029", "pdf-006-line-031", "pdf-006-line-033" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00102", "p006-tsv00103", "p006-tsv00104", "p006-tsv00105", "p006-tsv00106", "p006-tsv00107", "p006-tsv00108", "p006-tsv00109", "p006-tsv00110", "p006-tsv00111", "p006-tsv00113", "p006-tsv00114", "p006-tsv00115", "p006-tsv00116", "p006-tsv00117", "p006-tsv00118", "p006-tsv00119", "p006-tsv00121", "p006-tsv00122", "p006-tsv00123", "p006-tsv00124", "p006-tsv00125", "p006-tsv00126", "p006-tsv00127", "p006-tsv00129", "p006-tsv00130", "p006-tsv00131", "p006-tsv00132", "p006-tsv00133", "p006-tsv00134", "p006-tsv00135", "p006-tsv00136", "p006-tsv00137", "p006-tsv00139" ], "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittel-\nbaren Nutzung, der Vermietung oder Verpachtung sowie\njeder anderen Art der Nutzung unbeweglichen Vermö-\ngens und aus der Ausbeutung oder Nutzung von Boden-\nschätzen." }, "pages": [ 6 ], "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittel-\nbaren Nutzung, der Vermietung oder Verpachtung sowie\njeder anderen Art der Nutzung unbeweglichen Vermö-\ngens und aus der Ausbeutung oder Nutzung von Boden-\nschätzen." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-034", "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-040" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 78.07044330377974, 244.16985202236108, 300.3774148390107, 283.7574810917461 ], "source_line_ids": [ "pdf-006-line-034", "pdf-006-line-036", "pdf-006-line-038", "pdf-006-line-040" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00143", "p006-tsv00144", "p006-tsv00145", "p006-tsv00146", "p006-tsv00147", "p006-tsv00148", "p006-tsv00149", "p006-tsv00150", "p006-tsv00151", "p006-tsv00152", "p006-tsv00153", "p006-tsv00155", "p006-tsv00156", "p006-tsv00157", "p006-tsv00158", "p006-tsv00159", "p006-tsv00160", "p006-tsv00162", "p006-tsv00163", "p006-tsv00164", "p006-tsv00165", "p006-tsv00166", "p006-tsv00167", "p006-tsv00168", "p006-tsv00170", "p006-tsv00171", "p006-tsv00172", "p006-tsv00173", "p006-tsv00174" ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbeweglihem Vermögen eines Unternehmens und für\nEinkünfte aus unbeweglihem Vermögen, das der Aus-\nübung eines freien Berufes dient." }, "pages": [ 6 ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbeweglihem Vermögen eines Unternehmens und für\nEinkünfte aus unbeweglihem Vermögen, das der Aus-\nübung eines freien Berufes dient." } ], "title": "Artikel 6\nUnbewegliches Vermögen" }, { "body_sha256": "5e545b08b1551a294237317334c05c316d43bcbfd6ebddbaf36a710d4dbb76b3", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 78.6241343910406, 332.7575534363696, 300.9311059262716, 405.56557053600784 ], "source_line_ids": [ "pdf-006-line-047", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052", "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00185", "p006-tsv00186", "p006-tsv00187", "p006-tsv00188", "p006-tsv00189", "p006-tsv00190", "p006-tsv00192", "p006-tsv00193", "p006-tsv00194", "p006-tsv00195", "p006-tsv00196", "p006-tsv00197", "p006-tsv00198", "p006-tsv00199", "p006-tsv00200", "p006-tsv00202", "p006-tsv00203", "p006-tsv00204", "p006-tsv00205", "p006-tsv00206", "p006-tsv00207", "p006-tsv00208", "p006-tsv00209", "p006-tsv00211", "p006-tsv00212", "p006-tsv00213", "p006-tsv00214", "p006-tsv00215", "p006-tsv00216", "p006-tsv00217", "p006-tsv00219", "p006-tsv00220", "p006-tsv00221", "p006-tsv00222", "p006-tsv00223", "p006-tsv00224", "p006-tsv00225", "p006-tsv00226", "p006-tsv00227", "p006-tsv00229", "p006-tsv00230", "p006-tsv00231", "p006-tsv00232", "p006-tsv00233", "p006-tsv00234", "p006-tsv00235", "p006-tsv00236", "p006-tsv00237", "p006-tsv00239", "p006-tsv00240", "p006-tsv00241", "p006-tsv00242", "p006-tsv00243", "p006-tsv00244", "p006-tsv00245", "p006-tsv00246", "p006-tsv00248", "p006-tsv00249", "p006-tsv00250", "p006-tsv00251", "p006-tsv00252", "p006-tsv00253" ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\nkönnen nur in diesem Staat besteuert werden, es sei\ndenn, daß das Unternehmen seine Tätigkeit im anderen\nVertragstaat durch eine dort gelegene Betriebstätte aus-\nübt. Ubt das Unternehmen seine Tätigkeit in dieser Weise\naus, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstätte zugerechnet werden können." }, "pages": [ 6 ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\nkönnen nur in diesem Staat besteuert werden, es sei\ndenn, daß das Unternehmen seine Tätigkeit im anderen\nVertragstaat durch eine dort gelegene Betriebstätte aus-\nübt. Ubt das Unternehmen seine Tätigkeit in dieser Weise\naus, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstätte zugerechnet werden können." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070", "pdf-006-line-072", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 78.90097993467101, 413.8706675435712, 301.4847970135324, 496.0911279184479 ], "source_line_ids": [ "pdf-006-line-062", "pdf-006-line-064", "pdf-006-line-066", "pdf-006-line-068", "pdf-006-line-070", "pdf-006-line-072", "pdf-006-line-074", "pdf-006-line-076", "pdf-006-line-078" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00257", "p006-tsv00258", "p006-tsv00259", "p006-tsv00260", "p006-tsv00261", "p006-tsv00262", "p006-tsv00263", "p006-tsv00265", "p006-tsv00266", "p006-tsv00267", "p006-tsv00268", "p006-tsv00269", "p006-tsv00270", "p006-tsv00271", "p006-tsv00272", "p006-tsv00274", "p006-tsv00275", "p006-tsv00276", "p006-tsv00277", "p006-tsv00278", "p006-tsv00279", "p006-tsv00280", "p006-tsv00281", "p006-tsv00283", "p006-tsv00284", "p006-tsv00285", "p006-tsv00286", "p006-tsv00287", "p006-tsv00288", "p006-tsv00289", "p006-tsv00291", "p006-tsv00292", "p006-tsv00293", "p006-tsv00294", "p006-tsv00295", "p006-tsv00296", "p006-tsv00297", "p006-tsv00298", "p006-tsv00299", "p006-tsv00301", "p006-tsv00302", "p006-tsv00303", "p006-tsv00304", "p006-tsv00305", "p006-tsv00306", "p006-tsv00307", "p006-tsv00309", "p006-tsv00310", "p006-tsv00311", "p006-tsv00312", "p006-tsv00313", "p006-tsv00314", "p006-tsv00315", "p006-tsv00316", "p006-tsv00318", "p006-tsv00319", "p006-tsv00320", "p006-tsv00321", "p006-tsv00322", "p006-tsv00323", "p006-tsv00324", "p006-tsv00326", "p006-tsv00327", "p006-tsv00328", "p006-tsv00329", "p006-tsv00330" ], "text": "(2) Ubt ein Unternehmen eines Vertragstaates seine\nTätigkeit in dem anderen Vertragstaat durch eine dort\ngelegene Betriebstätte aus, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingun-\ngen als selbständiges Unternehmen ausgeübt hätte und im\nVerkehr mit dem Unternehmen, dessen Betriebstätte sie\nist, völlig unabhängig gewesen wäre." }, "pages": [ 6 ], "text": "(2) Ubt ein Unternehmen eines Vertragstaates seine\nTätigkeit in dem anderen Vertragstaat durch eine dort\ngelegene Betriebstätte aus, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingun-\ngen als selbständiges Unternehmen ausgeübt hätte und im\nVerkehr mit dem Unternehmen, dessen Betriebstätte sie\nist, völlig unabhängig gewesen wäre." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-080", "pdf-006-line-082", "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-090" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 79.73151656556229, 504.1193883590924, 301.7616425571628, 558.6561920420914 ], "source_line_ids": [ "pdf-006-line-080", "pdf-006-line-082", "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-090" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00334", "p006-tsv00335", "p006-tsv00336", "p006-tsv00337", "p006-tsv00338", "p006-tsv00339", "p006-tsv00340", "p006-tsv00341", "p006-tsv00343", "p006-tsv00344", "p006-tsv00345", "p006-tsv00346", "p006-tsv00347", "p006-tsv00348", "p006-tsv00349", "p006-tsv00351", "p006-tsv00352", "p006-tsv00353", "p006-tsv00354", "p006-tsv00355", "p006-tsv00356", "p006-tsv00358", "p006-tsv00359", "p006-tsv00360", "p006-tsv00361", "p006-tsv00362", "p006-tsv00364", "p006-tsv00365", "p006-tsv00366", "p006-tsv00367", "p006-tsv00368", "p006-tsv00369", "p006-tsv00370", "p006-tsv00371", "p006-tsv00372", "p006-tsv00373", "p006-tsv00375", "p006-tsv00376", "p006-tsv00377", "p006-tsv00378", "p006-tsv00379", "p006-tsv00380" ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte\nwerden die für diese Betriebstätte entstandenen Aufwen-\ndungen, einschließlich der Geschäftsführungs- und allge-\nmeinen Verwaltungskosten, zum Abzug zugelassen,\ngleichgültig, ob sie in dem Staat, in dem die Betrieb-\nstätte liegt, oder anderswo entstanden sind." }, "pages": [ 6 ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte\nwerden die für diese Betriebstätte entstandenen Aufwen-\ndungen, einschließlich der Geschäftsführungs- und allge-\nmeinen Verwaltungskosten, zum Abzug zugelassen,\ngleichgültig, ob sie in dem Staat, in dem die Betrieb-\nstätte liegt, oder anderswo entstanden sind." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 79.73151656556229, 576.9274054587307, 302.03848810079324, 629.2495166063795 ], "source_line_ids": [ "pdf-006-line-093", "pdf-006-line-095", "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00384", "p006-tsv00385", "p006-tsv00386", "p006-tsv00387", "p006-tsv00388", "p006-tsv00389", "p006-tsv00390", "p006-tsv00391", "p006-tsv00392", "p006-tsv00394", "p006-tsv00395", "p006-tsv00396", "p006-tsv00397", "p006-tsv00398", "p006-tsv00399", "p006-tsv00401", "p006-tsv00402", "p006-tsv00403", "p006-tsv00404", "p006-tsv00405", "p006-tsv00406", "p006-tsv00408", "p006-tsv00409", "p006-tsv00410", "p006-tsv00411", "p006-tsv00412", "p006-tsv00413", "p006-tsv00414", "p006-tsv00415", "p006-tsv00417", "p006-tsv00418", "p006-tsv00419", "p006-tsv00420", "p006-tsv00421", "p006-tsv00422", "p006-tsv00423", "p006-tsv00424", "p006-tsv00425", "p006-tsv00427", "p006-tsv00428", "p006-tsv00429", "p006-tsv00430", "p006-tsv00431", "p006-tsv00432", "p006-tsv00433" ], "text": "(4) Absatz 2 schließt nicht aus, daß ein Vertragstaat\ndie einer Betriebstätte zuzurechnenden Gewinne durch\nAufteilung der Gesamtgewinne des Unternehmens auf\nseine einzelnen Teile ermittelt; die Art der angewende-\nten Gewinnaufteilung muß jedoch so sein, daß das Ergeb-\nnis mit den Grundsätzen dieses Artikels übereinstimmt." }, "pages": [ 6 ], "text": "(4) Absatz 2 schließt nicht aus, daß ein Vertragstaat\ndie einer Betriebstätte zuzurechnenden Gewinne durch\nAufteilung der Gesamtgewinne des Unternehmens auf\nseine einzelnen Teile ermittelt; die Art der angewende-\nten Gewinnaufteilung muß jedoch so sein, daß das Ergeb-\nnis mit den Grundsätzen dieses Artikels übereinstimmt." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 80.28520765282313, 648.0744031568563, 302.31533364442373, 674.37387701414 ], "source_line_ids": [ "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00437", "p006-tsv00438", "p006-tsv00439", "p006-tsv00440", "p006-tsv00441", "p006-tsv00442", "p006-tsv00443", "p006-tsv00444", "p006-tsv00445", "p006-tsv00447", "p006-tsv00448", "p006-tsv00449", "p006-tsv00450", "p006-tsv00451", "p006-tsv00452", "p006-tsv00453", "p006-tsv00455", "p006-tsv00456", "p006-tsv00457" ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte\nkein Gewinn zugerechnet." }, "pages": [ 6 ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte\nkein Gewinn zugerechnet." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-006-line-114", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-119" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 80.56205319645356, 691.5377441631043, 302.31533364442373, 726.4191515948702 ], "source_line_ids": [ "pdf-006-line-114", "pdf-006-line-115", "pdf-006-line-117", "pdf-006-line-119" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00461", "p006-tsv00462", "p006-tsv00463", "p006-tsv00464", "p006-tsv00465", "p006-tsv00466", "p006-tsv00467", "p006-tsv00468", "p006-tsv00470", "p006-tsv00471", "p006-tsv00472", "p006-tsv00473", "p006-tsv00474", "p006-tsv00475", "p006-tsv00476", "p006-tsv00478", "p006-tsv00479", "p006-tsv00480", "p006-tsv00481", "p006-tsv00482", "p006-tsv00483", "p006-tsv00484", "p006-tsv00485", "p006-tsv00486", "p006-tsv00488", "p006-tsv00489", "p006-tsv00490", "p006-tsv00491", "p006-tsv00492", "p006-tsv00493" ], "text": "(6) Bei Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr auf\ndieselbe Art zu ermitteln, es sei denn, daß ausreichende\nGründe dafür bestehen, anders zu verfahren." }, "pages": [ 6 ], "text": "(6) Bei Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr auf\ndieselbe Art zu ermitteln, es sei denn, daß ausreichende\nGründe dafür bestehen, anders zu verfahren." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 80.56205319645356, 734.7242486024334, 302.5921791880541, 770.4361657349556 ], "source_line_ids": [ "pdf-006-line-121", "pdf-006-line-123", "pdf-006-line-125", "pdf-006-line-127" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00497", "p006-tsv00498", "p006-tsv00499", "p006-tsv00500", "p006-tsv00501", "p006-tsv00502", "p006-tsv00503", "p006-tsv00504", "p006-tsv00505", "p006-tsv00507", "p006-tsv00508", "p006-tsv00509", "p006-tsv00510", "p006-tsv00511", "p006-tsv00512", "p006-tsv00513", "p006-tsv00515", "p006-tsv00516", "p006-tsv00517", "p006-tsv00518", "p006-tsv00519", "p006-tsv00520", "p006-tsv00521", "p006-tsv00522", "p006-tsv00524", "p006-tsv00525", "p006-tsv00526", "p006-tsv00527", "p006-tsv00528" ], "text": "(7) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be-\nstimmungen dieses Artikels nicht berührt." }, "pages": [ 6 ], "text": "(7) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be-\nstimmungen dieses Artikels nicht berührt." } ], "title": "Artikel 7\nUnternehmensgewinne" }, { "body_sha256": "e588407b26ff6c7b0122b4a47362a4cb0e28bf56574492fdd37de4df0ad67050", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-009", "pdf-007-line-010", "pdf-007-line-012", "pdf-007-line-014" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 63.951320578628085, 106.02840512989148, 286.5351376574895, 140.07930286090104 ], "source_line_ids": [ "pdf-007-line-009", "pdf-007-line-010", "pdf-007-line-012", "pdf-007-line-014" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00024", "p007-tsv00025", "p007-tsv00026", "p007-tsv00027", "p007-tsv00028", "p007-tsv00029", "p007-tsv00031", "p007-tsv00032", "p007-tsv00033", "p007-tsv00034", "p007-tsv00035", "p007-tsv00036", "p007-tsv00037", "p007-tsv00038", "p007-tsv00040", "p007-tsv00041", "p007-tsv00042", "p007-tsv00043", "p007-tsv00044", "p007-tsv00045", "p007-tsv00046", "p007-tsv00047", "p007-tsv00049", "p007-tsv00050" ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\naus dem Betrieb von Seeschiffen oder Luftfahrzeugen im\ninternationalen Verkehr können nur in diesem Staat be-\nsteuert werden." }, "pages": [ 7 ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\naus dem Betrieb von Seeschiffen oder Luftfahrzeugen im\ninternationalen Verkehr können nur in diesem Staat be-\nsteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 63.67447503499766, 147.00021703387046, 286.25829211385906, 190.4635580401184 ], "source_line_ids": [ "pdf-007-line-015", "pdf-007-line-017", "pdf-007-line-019", "pdf-007-line-021", "pdf-007-line-023" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00054", "p007-tsv00055", "p007-tsv00056", "p007-tsv00057", "p007-tsv00058", "p007-tsv00059", "p007-tsv00060", "p007-tsv00061", "p007-tsv00063", "p007-tsv00064", "p007-tsv00065", "p007-tsv00066", "p007-tsv00067", "p007-tsv00068", "p007-tsv00069", "p007-tsv00071", "p007-tsv00072", "p007-tsv00073", "p007-tsv00074", "p007-tsv00075", "p007-tsv00076", "p007-tsv00077", "p007-tsv00078", "p007-tsv00080", "p007-tsv00081", "p007-tsv00082", "p007-tsv00083", "p007-tsv00084", "p007-tsv00086" ], "text": "(2) Absatz 1 gilt entsprechend für Beteiligungen eines\nUnternehmens, das Seeschiffe oder Luftfahrzeuge im in-\nternationalen Verkehr betreibt, an einem Pool, einer Be-\ntriebsgemeinschaft oder einem anderen internationalen\nBetriebszusammenschluB." }, "pages": [ 7 ], "text": "(2) Absatz 1 gilt entsprechend für Beteiligungen eines\nUnternehmens, das Seeschiffe oder Luftfahrzeuge im in-\nternationalen Verkehr betreibt, an einem Pool, einer Be-\ntriebsgemeinschaft oder einem anderen internationalen\nBetriebszusammenschluB." } ], "title": "Artikel 8\nSeeschiffe und Luftfahrzeuge" }, { "body_sha256": "d9cf83144f6ed341250d54df417fed1fb474c3b5c8946f68726466fdb796f64b", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-029", "pdf-007-line-031", "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037", "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061", "pdf-007-line-063" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 62.56709286047597, 235.03424531404144, 285.9814465702286, 409.164445905952 ], "source_line_ids": [ "pdf-007-line-029", "pdf-007-line-031", "pdf-007-line-033", "pdf-007-line-035", "pdf-007-line-037", "pdf-007-line-040", "pdf-007-line-042", "pdf-007-line-044", "pdf-007-line-046", "pdf-007-line-048", "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-057", "pdf-007-line-059", "pdf-007-line-061", "pdf-007-line-063" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00098", "p007-tsv00100", "p007-tsv00101", "p007-tsv00102", "p007-tsv00103", "p007-tsv00104", "p007-tsv00105", "p007-tsv00107", "p007-tsv00108", "p007-tsv00109", "p007-tsv00110", "p007-tsv00111", "p007-tsv00112", "p007-tsv00113", "p007-tsv00115", "p007-tsv00116", "p007-tsv00117", "p007-tsv00118", "p007-tsv00119", "p007-tsv00120", "p007-tsv00121", "p007-tsv00122", "p007-tsv00124", "p007-tsv00125", "p007-tsv00126", "p007-tsv00127", "p007-tsv00131", "p007-tsv00132", "p007-tsv00133", "p007-tsv00134", "p007-tsv00135", "p007-tsv00136", "p007-tsv00137", "p007-tsv00138", "p007-tsv00140", "p007-tsv00141", "p007-tsv00142", "p007-tsv00143", "p007-tsv00144", "p007-tsv00145", "p007-tsv00146", "p007-tsv00148", "p007-tsv00149", "p007-tsv00150", "p007-tsv00151", "p007-tsv00152", "p007-tsv00153", "p007-tsv00157", "p007-tsv00158", "p007-tsv00159", "p007-tsv00160", "p007-tsv00161", "p007-tsv00162", "p007-tsv00165", "p007-tsv00166", "p007-tsv00167", "p007-tsv00168", "p007-tsv00169", "p007-tsv00170", "p007-tsv00171", "p007-tsv00172", "p007-tsv00174", "p007-tsv00175", "p007-tsv00176", "p007-tsv00177", "p007-tsv00178", "p007-tsv00179", "p007-tsv00181", "p007-tsv00182", "p007-tsv00183", "p007-tsv00184", "p007-tsv00185", "p007-tsv00186", "p007-tsv00188", "p007-tsv00189", "p007-tsv00190", "p007-tsv00191", "p007-tsv00192", "p007-tsv00193", "p007-tsv00194", "p007-tsv00195", "p007-tsv00197", "p007-tsv00198", "p007-tsv00199", "p007-tsv00200", "p007-tsv00201", "p007-tsv00202", "p007-tsv00203", "p007-tsv00205", "p007-tsv00206", "p007-tsv00207", "p007-tsv00208", "p007-tsv00209", "p007-tsv00210", "p007-tsv00211", "p007-tsv00212", "p007-tsv00214", "p007-tsv00215", "p007-tsv00216", "p007-tsv00217", "p007-tsv00218", "p007-tsv00219", "p007-tsv00220", "p007-tsv00222", "p007-tsv00223", "p007-tsv00224", "p007-tsv00225", "p007-tsv00226", "p007-tsv00227", "p007-tsv00228", "p007-tsv00229", "p007-tsv00231", "p007-tsv00232", "p007-tsv00233", "p007-tsv00234", "p007-tsv00235" ], "text": "Wenn\na) ein Unternehmen eines Vertragstaates unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen Ver-\ntragstaates beteiligt ist, oder\nb) dieselben Personen unmittelbar oder mittelbar an der\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaates und eines Unter-\nnehmens des anderen Vertragstaates beteiligt sind,\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt wer-\nden, die von denen abweichen, die unabhängige Unter-\nnehmen miteinander vereinbaren würden, so dürfen die\nGewinne, die eines der Unternehmen ohne diese Bedin-\ngungen erzielt hätte, wegen dieser Bedingungen aber\nnicht erzielt hat, den Gewinnen dieses Unternehmens zu-\ngerechnet und entsprechend besteuert werden." }, "pages": [ 7 ], "text": "Wenn\na) ein Unternehmen eines Vertragstaates unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen Ver-\ntragstaates beteiligt ist, oder\nb) dieselben Personen unmittelbar oder mittelbar an der\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaates und eines Unter-\nnehmens des anderen Vertragstaates beteiligt sind,\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt wer-\nden, die von denen abweichen, die unabhängige Unter-\nnehmen miteinander vereinbaren würden, so dürfen die\nGewinne, die eines der Unternehmen ohne diese Bedin-\ngungen erzielt hätte, wegen dieser Bedingungen aber\nnicht erzielt hat, den Gewinnen dieses Unternehmens zu-\ngerechnet und entsprechend besteuert werden." } ], "title": "Artikel 9\nVerbundene Personen" }, { "body_sha256": "96346d726d3ed8b137a280988a4b96a872016378ffcefa9f6658b7d2b2fd5f27", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-069", "pdf-007-line-071", "pdf-007-line-073", "pdf-007-line-074" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 62.56709286047597, 447.36789214074315, 285.1509099393374, 481.1419533048339 ], "source_line_ids": [ "pdf-007-line-069", "pdf-007-line-071", "pdf-007-line-073", "pdf-007-line-074" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00246", "p007-tsv00247", "p007-tsv00248", "p007-tsv00249", "p007-tsv00250", "p007-tsv00251", "p007-tsv00252", "p007-tsv00253", "p007-tsv00255", "p007-tsv00256", "p007-tsv00257", "p007-tsv00258", "p007-tsv00259", "p007-tsv00260", "p007-tsv00261", "p007-tsv00262", "p007-tsv00264", "p007-tsv00265", "p007-tsv00266", "p007-tsv00267", "p007-tsv00268", "p007-tsv00269", "p007-tsv00270", "p007-tsv00271", "p007-tsv00272", "p007-tsv00274", "p007-tsv00275" ], "text": "(1) Dividenden, die eine in einem Vertragstaat ansäs-\nsige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem anderen Staat be-\nsteuert werden." }, "pages": [ 7 ], "text": "(1) Dividenden, die eine in einem Vertragstaat ansäs-\nsige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem anderen Staat be-\nsteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-094", "pdf-007-line-095", "pdf-007-line-096", "pdf-007-line-098" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 62.01340177321512, 488.89337717855966, 284.87406439570697, 611.8088128904966 ], "source_line_ids": [ "pdf-007-line-076", "pdf-007-line-078", "pdf-007-line-080", "pdf-007-line-082", "pdf-007-line-084", "pdf-007-line-086", "pdf-007-line-088", "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-094", "pdf-007-line-095", "pdf-007-line-096", "pdf-007-line-098" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00279", "p007-tsv00280", "p007-tsv00281", "p007-tsv00282", "p007-tsv00283", "p007-tsv00284", "p007-tsv00285", "p007-tsv00286", "p007-tsv00288", "p007-tsv00289", "p007-tsv00290", "p007-tsv00291", "p007-tsv00292", "p007-tsv00293", "p007-tsv00294", "p007-tsv00295", "p007-tsv00297", "p007-tsv00298", "p007-tsv00299", "p007-tsv00300", "p007-tsv00301", "p007-tsv00302", "p007-tsv00303", "p007-tsv00304", "p007-tsv00306", "p007-tsv00307", "p007-tsv00308", "p007-tsv00309", "p007-tsv00310", "p007-tsv00311", "p007-tsv00312", "p007-tsv00316", "p007-tsv00317", "p007-tsv00318", "p007-tsv00319", "p007-tsv00320", "p007-tsv00321", "p007-tsv00322", "p007-tsv00323", "p007-tsv00325", "p007-tsv00326", "p007-tsv00327", "p007-tsv00328", "p007-tsv00329", "p007-tsv00330", "p007-tsv00331", "p007-tsv00332", "p007-tsv00334", "p007-tsv00335", "p007-tsv00336", "p007-tsv00337", "p007-tsv00338", "p007-tsv00339", "p007-tsv00340", "p007-tsv00342", "p007-tsv00343", "p007-tsv00344", "p007-tsv00345", "p007-tsv00346", "p007-tsv00348", "p007-tsv00349", "p007-tsv00350", "p007-tsv00351", "p007-tsv00352", "p007-tsv00353", "p007-tsv00354", "p007-tsv00355", "p007-tsv00357", "p007-tsv00358", "p007-tsv00359", "p007-tsv00360", "p007-tsv00361", "p007-tsv00362", "p007-tsv00363", "p007-tsv00365", "p007-tsv00383", "p007-tsv00368", "p007-tsv00369", "p007-tsv00370", "p007-tsv00371", "p007-tsv00372", "p007-tsv00373", "p007-tsv00374", "p007-tsv00375", "p007-tsv00377", "p007-tsv00378", "p007-tsv00379" ], "text": "(2) Diese Dividenden können jedoch in dem Vertrag-\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrages der Dividenden,\nwenn der Empfänger eine Gesellschaft ist, die ent-\nweder selbst oder gemeinschaftlich im Rahmen einer\nmit anderen Gesellschaften gebildeten Personenge-\nsellschaft über mindestens 25 vom Hundert des Kapi-\ntals der die Dividenden zahlenden Gesellschaft ver-\nfügt;\nb\n15 vom Hundert des Bruttobetrages der Dividenden in\nallen anderen Fällen." }, "pages": [ 7 ], "text": "(2) Diese Dividenden können jedoch in dem Vertrag-\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrages der Dividenden,\nwenn der Empfänger eine Gesellschaft ist, die ent-\nweder selbst oder gemeinschaftlich im Rahmen einer\nmit anderen Gesellschaften gebildeten Personenge-\nsellschaft über mindestens 25 vom Hundert des Kapi-\ntals der die Dividenden zahlenden Gesellschaft ver-\nfügt;\nb\n15 vom Hundert des Bruttobetrages der Dividenden in\nallen anderen Fällen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104", "pdf-007-line-106", "pdf-007-line-108", "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-128", "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 61.73655622958469, 619.2834001973035, 284.59721885207654, 767.390963498849 ], "source_line_ids": [ "pdf-007-line-100", "pdf-007-line-102", "pdf-007-line-104", "pdf-007-line-106", "pdf-007-line-108", "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-114", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-124", "pdf-007-line-126", "pdf-007-line-128" ], "source_page": 7 }, { "bbox": [ 88.03688287447503, 81.38995067412036, 299.54687820811944, 108.79677079907924 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00387", "p007-tsv00388", "p007-tsv00389", "p007-tsv00390", "p007-tsv00391", "p007-tsv00392", "p007-tsv00393", "p007-tsv00394", "p007-tsv00395", "p007-tsv00397", "p007-tsv00398", "p007-tsv00399", "p007-tsv00400", "p007-tsv00401", "p007-tsv00402", "p007-tsv00403", "p007-tsv00404", "p007-tsv00406", "p007-tsv00407", "p007-tsv00408", "p007-tsv00409", "p007-tsv00410", "p007-tsv00411", "p007-tsv00412", "p007-tsv00413", "p007-tsv00415", "p007-tsv00416", "p007-tsv00417", "p007-tsv00418", "p007-tsv00419", "p007-tsv00420", "p007-tsv00421", "p007-tsv00423", "p007-tsv00424", "p007-tsv00425", "p007-tsv00426", "p007-tsv00427", "p007-tsv00428", "p007-tsv00429", "p007-tsv00431", "p007-tsv00432", "p007-tsv00436", "p007-tsv00437", "p007-tsv00438", "p007-tsv00439", "p007-tsv00440", "p007-tsv00441", "p007-tsv00442", "p007-tsv00443", "p007-tsv00444", "p007-tsv00446", "p007-tsv00447", "p007-tsv00448", "p007-tsv00449", "p007-tsv00450", "p007-tsv00451", "p007-tsv00452", "p007-tsv00454", "p007-tsv00455", "p007-tsv00456", "p007-tsv00457", "p007-tsv00458", "p007-tsv00459", "p007-tsv00460", "p007-tsv00462", "p007-tsv00463", "p007-tsv00464", "p007-tsv00465", "p007-tsv00466", "p007-tsv00467", "p007-tsv00468", "p007-tsv00469", "p007-tsv00470", "p007-tsv00474", "p007-tsv00475", "p007-tsv00476", "p007-tsv00477", "p007-tsv00478", "p007-tsv00479", "p007-tsv00480", "p007-tsv00481", "p007-tsv00482", "p007-tsv00484", "p007-tsv00485", "p007-tsv00486", "p007-tsv00487", "p007-tsv00488", "p007-tsv00489", "p007-tsv00490", "p007-tsv00491", "p007-tsv00493", "p007-tsv00494", "p007-tsv00495", "p007-tsv00496", "p007-tsv00497", "p007-tsv00498", "p007-tsv00500", "p007-tsv00501", "p007-tsv00502", "p007-tsv00503", "p007-tsv00504", "p007-tsv00505", "p007-tsv00506", "p007-tsv00508", "p007-tsv00509", "p007-tsv00510", "p007-tsv00511", "p007-tsv00512", "p007-tsv00513", "p007-tsv00514", "p007-tsv00515", "p007-tsv00516", "p008-tsv00010", "p008-tsv00011", "p008-tsv00012", "p008-tsv00013", "p008-tsv00014", "p008-tsv00015", "p008-tsv00017", "p008-tsv00018", "p008-tsv00019", "p008-tsv00020", "p008-tsv00021", "p008-tsv00022", "p008-tsv00023", "p008-tsv00024", "p008-tsv00025", "p008-tsv00027", "p008-tsv00028", "p008-tsv00029" ], "text": "(3) Ungeachtet des Absatzes 2 darf die Steuer eines\nVertragstaates auf Dividenden, die eine in diesem Staat\nansässige Gesellschaft zahlt, die in dem genannten Ab-\nsatz vorgesehenen Sätze übersteigen, jedoch nicht über\n25,75 vom Hundert des Bruttobetrages der Dividenden\nhinausgehen, wenn\na) der Satz der K6rperschaftsteuer dieses Staates für aus-\ngeschüttete Gewinne niedriger ist als für nichtausge-\nschüttete Gewinne und der Unterschied zwischen die-\nsen beiden Sätzen 20 Punkte oder mehr beträgt und\nb) die Dividenden von einer in diesem Staat ansässigen\nGesellschaft an eine in dem anderen Vertragstaat an-\nsässige Gesellschaft gezahlt werden, die entweder\nselbst oder zusammen mit anderen Personen, von\ndenen sie beherrscht wird oder die mit ihr gemein-\nsam beherrscht werden, unmittelbar oder mittel-\nbar über mindestens 25 vom Hundert des Kapitals der\nerstgenannten Gesellschaft verfügt." }, "pages": [ 7, 8 ], "text": "(3) Ungeachtet des Absatzes 2 darf die Steuer eines\nVertragstaates auf Dividenden, die eine in diesem Staat\nansässige Gesellschaft zahlt, die in dem genannten Ab-\nsatz vorgesehenen Sätze übersteigen, jedoch nicht über\n25,75 vom Hundert des Bruttobetrages der Dividenden\nhinausgehen, wenn\na) der Satz der K6rperschaftsteuer dieses Staates für aus-\ngeschüttete Gewinne niedriger ist als für nichtausge-\nschüttete Gewinne und der Unterschied zwischen die-\nsen beiden Sätzen 20 Punkte oder mehr beträgt und\nb) die Dividenden von einer in diesem Staat ansässigen\nGesellschaft an eine in dem anderen Vertragstaat an-\nsässige Gesellschaft gezahlt werden, die entweder\nselbst oder zusammen mit anderen Personen, von\ndenen sie beherrscht wird oder die mit ihr gemein-\nsam beherrscht werden, unmittelbar oder mittel-\nbar über mindestens 25 vom Hundert des Kapitals der\nerstgenannten Gesellschaft verfügt." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018", "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 76.13252449836678, 113.50299243669845, 299.54687820811944, 205.96640578756987 ], "source_line_ids": [ "pdf-008-line-008", "pdf-008-line-010", "pdf-008-line-012", "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018", "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00033", "p008-tsv00034", "p008-tsv00035", "p008-tsv00036", "p008-tsv00037", "p008-tsv00038", "p008-tsv00039", "p008-tsv00040", "p008-tsv00042", "p008-tsv00043", "p008-tsv00044", "p008-tsv00045", "p008-tsv00046", "p008-tsv00047", "p008-tsv00048", "p008-tsv00050", "p008-tsv00051", "p008-tsv00052", "p008-tsv00053", "p008-tsv00054", "p008-tsv00055", "p008-tsv00056", "p008-tsv00058", "p008-tsv00059", "p008-tsv00060", "p008-tsv00061", "p008-tsv00062", "p008-tsv00063", "p008-tsv00064", "p008-tsv00066", "p008-tsv00067", "p008-tsv00068", "p008-tsv00069", "p008-tsv00070", "p008-tsv00071", "p008-tsv00073", "p008-tsv00074", "p008-tsv00075", "p008-tsv00076", "p008-tsv00077", "p008-tsv00078", "p008-tsv00079", "p008-tsv00080", "p008-tsv00082", "p008-tsv00083", "p008-tsv00084", "p008-tsv00085", "p008-tsv00086", "p008-tsv00087", "p008-tsv00088", "p008-tsv00089", "p008-tsv00091", "p008-tsv00092", "p008-tsv00093", "p008-tsv00094", "p008-tsv00095", "p008-tsv00096", "p008-tsv00097", "p008-tsv00099", "p008-tsv00100", "p008-tsv00101", "p008-tsv00102", "p008-tsv00103", "p008-tsv00104", "p008-tsv00105", "p008-tsv00106", "p008-tsv00108", "p008-tsv00109", "p008-tsv00110", "p008-tsv00111", "p008-tsv00112" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Divi-\ndenden“ bedeutet Einkünfte aus Aktien, Kuxen, Grün-\nderanteilen oder anderen Rechten — ausgenommen For-\nderungen — mit Gewinnbeteiligung sowie aus sonstigen\nGesellschaftsanteilen stammende Einkünfte, die nach dem\nSteuerrecht des Staates, in dem die ausschüttende Gesell-\nschaft ansässig ist, den Einkünften aus Aktien gleichge-\nstellt sind, sowie Einkünfte eines stillen Gesellschafters\naus seiner Beteiligung als stiller Gesellschafter und Aus-\nschüttungen auf Anteilscheine von Kapitalgesellschaften." }, "pages": [ 8 ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Divi-\ndenden“ bedeutet Einkünfte aus Aktien, Kuxen, Grün-\nderanteilen oder anderen Rechten — ausgenommen For-\nderungen — mit Gewinnbeteiligung sowie aus sonstigen\nGesellschaftsanteilen stammende Einkünfte, die nach dem\nSteuerrecht des Staates, in dem die ausschüttende Gesell-\nschaft ansässig ist, den Einkünften aus Aktien gleichge-\nstellt sind, sowie Einkünfte eines stillen Gesellschafters\naus seiner Beteiligung als stiller Gesellschafter und Aus-\nschüttungen auf Anteilscheine von Kapitalgesellschaften." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 76.4093700419972, 212.8873199605393, 299.82372375174987, 278.2207497533706 ], "source_line_ids": [ "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-037", "pdf-008-line-039" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00116", "p008-tsv00117", "p008-tsv00118", "p008-tsv00119", "p008-tsv00120", "p008-tsv00121", "p008-tsv00122", "p008-tsv00123", "p008-tsv00124", "p008-tsv00125", "p008-tsv00127", "p008-tsv00128", "p008-tsv00129", "p008-tsv00130", "p008-tsv00131", "p008-tsv00132", "p008-tsv00133", "p008-tsv00134", "p008-tsv00136", "p008-tsv00137", "p008-tsv00138", "p008-tsv00139", "p008-tsv00140", "p008-tsv00141", "p008-tsv00142", "p008-tsv00143", "p008-tsv00144", "p008-tsv00146", "p008-tsv00147", "p008-tsv00148", "p008-tsv00149", "p008-tsv00150", "p008-tsv00151", "p008-tsv00152", "p008-tsv00154", "p008-tsv00155", "p008-tsv00156", "p008-tsv00157", "p008-tsv00158", "p008-tsv00159", "p008-tsv00160", "p008-tsv00161", "p008-tsv00162", "p008-tsv00164", "p008-tsv00165", "p008-tsv00166", "p008-tsv00167", "p008-tsv00168", "p008-tsv00169", "p008-tsv00170", "p008-tsv00172", "p008-tsv00173", "p008-tsv00174", "p008-tsv00175", "p008-tsv00176", "p008-tsv00177", "p008-tsv00178", "p008-tsv00179" ], "text": "(5) Die Absätze I bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der Divi-\ndenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine Be-\ntriebstätte hat und die Beteiligung, für die die Dividen-\nden gezahlt werden, tatsächlich zu dieser Betriebstätte\ngehört. In diesem Fall ist Artikel 7 anzuwenden." }, "pages": [ 8 ], "text": "(5) Die Absätze I bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der Divi-\ndenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine Be-\ntriebstätte hat und die Beteiligung, für die die Dividen-\nden gezahlt werden, tatsächlich zu dieser Betriebstätte\ngehört. In diesem Fall ist Artikel 7 anzuwenden." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 76.96306112925805, 293.7235975008221, 300.1005692953803, 385.0796645840184 ], "source_line_ids": [ "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00183", "p008-tsv00184", "p008-tsv00185", "p008-tsv00186", "p008-tsv00187", "p008-tsv00188", "p008-tsv00189", "p008-tsv00190", "p008-tsv00192", "p008-tsv00193", "p008-tsv00194", "p008-tsv00195", "p008-tsv00196", "p008-tsv00197", "p008-tsv00198", "p008-tsv00199", "p008-tsv00201", "p008-tsv00202", "p008-tsv00203", "p008-tsv00204", "p008-tsv00205", "p008-tsv00206", "p008-tsv00207", "p008-tsv00208", "p008-tsv00209", "p008-tsv00211", "p008-tsv00212", "p008-tsv00213", "p008-tsv00214", "p008-tsv00215", "p008-tsv00216", "p008-tsv00217", "p008-tsv00218", "p008-tsv00219", "p008-tsv00221", "p008-tsv00222", "p008-tsv00223", "p008-tsv00224", "p008-tsv00225", "p008-tsv00226", "p008-tsv00227", "p008-tsv00229", "p008-tsv00230", "p008-tsv00231", "p008-tsv00232", "p008-tsv00233", "p008-tsv00234", "p008-tsv00235", "p008-tsv00237", "p008-tsv00238", "p008-tsv00239", "p008-tsv00240", "p008-tsv00241", "p008-tsv00242", "p008-tsv00243", "p008-tsv00245", "p008-tsv00246", "p008-tsv00247", "p008-tsv00248", "p008-tsv00249", "p008-tsv00250", "p008-tsv00251", "p008-tsv00252", "p008-tsv00254", "p008-tsv00255", "p008-tsv00256", "p008-tsv00257", "p008-tsv00258", "p008-tsv00259", "p008-tsv00260", "p008-tsv00261", "p008-tsv00263", "p008-tsv00264", "p008-tsv00265" ], "text": "(6) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen Ver-\ntragstaat, so darf dieser andere Staat weder die Dividen-\nden besteuern, die die Gesellschaft an nicht in diesem\nanderen Staat ansässige Personen zahlt, noch Gewinne\nder Gesellschaft einer Steuer für nichtausgeschüttete Ge-\nwinne unterwerfen, selbst wenn die gezahlten Dividen-\nden oder die nicht ausgeschütteten Gewinne ganz oder\nteilweise aus in dem anderen Staat erzielten Gewinnen\noder Einkünften bestehen." }, "pages": [ 8 ], "text": "(6) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen Ver-\ntragstaat, so darf dieser andere Staat weder die Dividen-\nden besteuern, die die Gesellschaft an nicht in diesem\nanderen Staat ansässige Personen zahlt, noch Gewinne\nder Gesellschaft einer Steuer für nichtausgeschüttete Ge-\nwinne unterwerfen, selbst wenn die gezahlten Dividen-\nden oder die nicht ausgeschütteten Gewinne ganz oder\nteilweise aus in dem anderen Staat erzielten Gewinnen\noder Einkünften bestehen." } ], "title": "Artikel 10\nDividenden" }, { "body_sha256": "3cc7f0b343600f5f9b63debbdd56f1a50041db3a2595bdc0e0f9680d17084582", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.5167522165189, 419.96107201578434, 300.3774148390107, 456.7803354159816 ], "source_line_ids": [ "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00278", "p008-tsv00279", "p008-tsv00280", "p008-tsv00281", "p008-tsv00282", "p008-tsv00283", "p008-tsv00284", "p008-tsv00285", "p008-tsv00287", "p008-tsv00288", "p008-tsv00289", "p008-tsv00290", "p008-tsv00291", "p008-tsv00292", "p008-tsv00293", "p008-tsv00294", "p008-tsv00296", "p008-tsv00297", "p008-tsv00298", "p008-tsv00299", "p008-tsv00300", "p008-tsv00301", "p008-tsv00302", "p008-tsv00303", "p008-tsv00307" ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nvon einer in dem anderen Vertragstaat ansässigen Person\nbezogen werden, können in dem anderen Staat besteuert\nwerden." }, "pages": [ 8 ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nvon einer in dem anderen Vertragstaat ansässigen Person\nbezogen werden, können in dem anderen Staat besteuert\nwerden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-080", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.23990667288847, 462.5939033212759, 300.3774148390107, 552.8426241367971 ], "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-080", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00311", "p008-tsv00312", "p008-tsv00313", "p008-tsv00314", "p008-tsv00315", "p008-tsv00316", "p008-tsv00317", "p008-tsv00318", "p008-tsv00320", "p008-tsv00321", "p008-tsv00322", "p008-tsv00323", "p008-tsv00324", "p008-tsv00325", "p008-tsv00326", "p008-tsv00327", "p008-tsv00328", "p008-tsv00329", "p008-tsv00331", "p008-tsv00332", "p008-tsv00333", "p008-tsv00334", "p008-tsv00335", "p008-tsv00336", "p008-tsv00337", "p008-tsv00338", "p008-tsv00342", "p008-tsv00343", "p008-tsv00344", "p008-tsv00345", "p008-tsv00346", "p008-tsv00347", "p008-tsv00348", "p008-tsv00349", "p008-tsv00350", "p008-tsv00352", "p008-tsv00353", "p008-tsv00354", "p008-tsv00355", "p008-tsv00356", "p008-tsv00357", "p008-tsv00358", "p008-tsv00359", "p008-tsv00361", "p008-tsv00362", "p008-tsv00366", "p008-tsv00367", "p008-tsv00368", "p008-tsv00369", "p008-tsv00370", "p008-tsv00371", "p008-tsv00372", "p008-tsv00373", "p008-tsv00374", "p008-tsv00375", "p008-tsv00377", "p008-tsv00378" ], "text": "(2) Diese Zinsen können jedoch in dem Vertragstaat,\naus dem sie stammen, nach dem Recht dieses Staates be-\nsteuert werden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrages der Zinsen, wenn\nder Empfänger eine Bank oder ein sonstiges Kredit-\ninstitut ist;\nb) 20 vom Hundert des Bruttobetrages der Zinsen in allen\nanderen Fällen." }, "pages": [ 8 ], "text": "(2) Diese Zinsen können jedoch in dem Vertragstaat,\naus dem sie stammen, nach dem Recht dieses Staates be-\nsteuert werden; die Steuer darf aber nicht übersteigen:\na) 10 vom Hundert des Bruttobetrages der Zinsen, wenn\nder Empfänger eine Bank oder ein sonstiges Kredit-\ninstitut ist;\nb) 20 vom Hundert des Bruttobetrages der Zinsen in allen\nanderen Fällen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-line-089", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-112" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.5167522165189, 560.0403748766853, 300.65426038264116, 692.6450904307794 ], "source_line_ids": [ "pdf-008-line-089", "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-112" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00382", "p008-tsv00383", "p008-tsv00384", "p008-tsv00385", "p008-tsv00386", "p008-tsv00387", "p008-tsv00388", "p008-tsv00392", "p008-tsv00393", "p008-tsv00394", "p008-tsv00395", "p008-tsv00396", "p008-tsv00397", "p008-tsv00398", "p008-tsv00399", "p008-tsv00401", "p008-tsv00402", "p008-tsv00403", "p008-tsv00404", "p008-tsv00405", "p008-tsv00406", "p008-tsv00407", "p008-tsv00408", "p008-tsv00410", "p008-tsv00411", "p008-tsv00412", "p008-tsv00413", "p008-tsv00414", "p008-tsv00415", "p008-tsv00416", "p008-tsv00420", "p008-tsv00421", "p008-tsv00422", "p008-tsv00423", "p008-tsv00424", "p008-tsv00425", "p008-tsv00426", "p008-tsv00427", "p008-tsv00428", "p008-tsv00429", "p008-tsv00431", "p008-tsv00432", "p008-tsv00433", "p008-tsv00434", "p008-tsv00435", "p008-tsv00436", "p008-tsv00438", "p008-tsv00439", "p008-tsv00440", "p008-tsv00441", "p008-tsv00442", "p008-tsv00443", "p008-tsv00444", "p008-tsv00446", "p008-tsv00447", "p008-tsv00448", "p008-tsv00450", "p008-tsv00451", "p008-tsv00452", "p008-tsv00453", "p008-tsv00454", "p008-tsv00455", "p008-tsv00456", "p008-tsv00458", "p008-tsv00459", "p008-tsv00463", "p008-tsv00464", "p008-tsv00465", "p008-tsv00466", "p008-tsv00467", "p008-tsv00468", "p008-tsv00470", "p008-tsv00471", "p008-tsv00472", "p008-tsv00473", "p008-tsv00474", "p008-tsv00475", "p008-tsv00477", "p008-tsv00478", "p008-tsv00479", "p008-tsv00480", "p008-tsv00481", "p008-tsv00482", "p008-tsv00483" ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland stam-\nmen und an die liberianische Regierung gezahlt wer-\nden, sind von der deutschen Steuer befreit;\nb) Zinsen, die aus Liberia stammen und an die deutsche\nRegierung, die Deutsche Bundesbank, die Kreditanstalt\nfür Wiederaufbau oder die Deutsche Gesellschaft für\nwirtschaftlihe Zusammenarbeit (Entwicklungsgesell-\nschaft) gezahlt werden, sind von der liberianischen\nSteuer befreit.\nDie zuständigen Behörden der Vertragstaaten bestimmen\nim gegenseitigen Einvernehmen alle sonstigen staatlichen\nEinrichtungen, auf die dieser Absatz Anwendung findet." }, "pages": [ 8 ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland stam-\nmen und an die liberianische Regierung gezahlt wer-\nden, sind von der deutschen Steuer befreit;\nb) Zinsen, die aus Liberia stammen und an die deutsche\nRegierung, die Deutsche Bundesbank, die Kreditanstalt\nfür Wiederaufbau oder die Deutsche Gesellschaft für\nwirtschaftlihe Zusammenarbeit (Entwicklungsgesell-\nschaft) gezahlt werden, sind von der liberianischen\nSteuer befreit.\nDie zuständigen Behörden der Vertragstaaten bestimmen\nim gegenseitigen Einvernehmen alle sonstigen staatlichen\nEinrichtungen, auf die dieser Absatz Anwendung findet." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 77.5167522165189, 697.9049852022362, 300.65426038264116, 770.1593291680368 ], "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-116", "pdf-008-line-118", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00487", "p008-tsv00488", "p008-tsv00489", "p008-tsv00490", "p008-tsv00491", "p008-tsv00492", "p008-tsv00493", "p008-tsv00494", "p008-tsv00496", "p008-tsv00497", "p008-tsv00498", "p008-tsv00499", "p008-tsv00500", "p008-tsv00501", "p008-tsv00502", "p008-tsv00504", "p008-tsv00505", "p008-tsv00506", "p008-tsv00507", "p008-tsv00508", "p008-tsv00509", "p008-tsv00511", "p008-tsv00512", "p008-tsv00513", "p008-tsv00514", "p008-tsv00515", "p008-tsv00516", "p008-tsv00517", "p008-tsv00519", "p008-tsv00520", "p008-tsv00521", "p008-tsv00522", "p008-tsv00523", "p008-tsv00524", "p008-tsv00525", "p008-tsv00526", "p008-tsv00528", "p008-tsv00529", "p008-tsv00530", "p008-tsv00531", "p008-tsv00532", "p008-tsv00533", "p008-tsv00534", "p008-tsv00535", "p008-tsv00537", "p008-tsv00538", "p008-tsv00539", "p008-tsv00540", "p008-tsv00541", "p008-tsv00542", "p008-tsv00543", "p008-tsv00544", "p008-tsv00545", "p008-tsv00547", "p008-tsv00548", "p008-tsv00549" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck ,Zin-\nsen” bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfandrechte\nan Grundstücken gesichert oder mit einer Gewinnbeteili-\ngung ausgestattet sind, und aus Forderungen jeder Art\nsowie alle anderen Einkünfte, die nach dem Steuerrecht\ndes Staates, aus dem sie stammen, den Einkünften aus\nDarlehen gleichgestellt sind." }, "pages": [ 8 ], "text": "(4) Der in diesem Artikel verwendete Ausdruck ,Zin-\nsen” bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfandrechte\nan Grundstücken gesichert oder mit einer Gewinnbeteili-\ngung ausgestattet sind, und aus Forderungen jeder Art\nsowie alle anderen Einkünfte, die nach dem Steuerrecht\ndes Staates, aus dem sie stammen, den Einkünften aus\nDarlehen gleichgestellt sind." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012", "pdf-009-line-014" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.05870275314979, 84.15831634330813, 289.0267475501633, 136.4804274909569 ], "source_line_ids": [ "pdf-009-line-004", "pdf-009-line-006", "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012", "pdf-009-line-014" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00015", "p009-tsv00016", "p009-tsv00017", "p009-tsv00018", "p009-tsv00019", "p009-tsv00020", "p009-tsv00021", "p009-tsv00022", "p009-tsv00023", "p009-tsv00024", "p009-tsv00026", "p009-tsv00027", "p009-tsv00028", "p009-tsv00029", "p009-tsv00030", "p009-tsv00031", "p009-tsv00032", "p009-tsv00034", "p009-tsv00035", "p009-tsv00036", "p009-tsv00037", "p009-tsv00038", "p009-tsv00039", "p009-tsv00040", "p009-tsv00041", "p009-tsv00043", "p009-tsv00044", "p009-tsv00045", "p009-tsv00046", "p009-tsv00047", "p009-tsv00048", "p009-tsv00049", "p009-tsv00050", "p009-tsv00051", "p009-tsv00053", "p009-tsv00054", "p009-tsv00055", "p009-tsv00056", "p009-tsv00057", "p009-tsv00058", "p009-tsv00059", "p009-tsv00060", "p009-tsv00061", "p009-tsv00063", "p009-tsv00064", "p009-tsv00065" ], "text": "(5) Absätze 1 und 2 sind nicht anzuwenden, wenn der\nin einem Vertragstaat ansässige Empfänger der Zinsen\nin dem anderen Vertragstaat eine Betriebstätte hat und\ndie Forderung, für die die Zinsen gezahlt werden, tat-\nsächlich zu dieser Betriebstätte gehört. In diesem Fall ist\nArtikel 7 anzuwenden." }, "pages": [ 9 ], "text": "(5) Absätze 1 und 2 sind nicht anzuwenden, wenn der\nin einem Vertragstaat ansässige Empfänger der Zinsen\nin dem anderen Vertragstaat eine Betriebstätte hat und\ndie Forderung, für die die Zinsen gezahlt werden, tat-\nsächlich zu dieser Betriebstätte gehört. In diesem Fall ist\nArtikel 7 anzuwenden." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-022", "pdf-009-line-024", "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.05870275314979, 143.67817823084513, 289.3035930937937, 244.16985202236108 ], "source_line_ids": [ "pdf-009-line-016", "pdf-009-line-018", "pdf-009-line-020", "pdf-009-line-022", "pdf-009-line-024", "pdf-009-line-026", "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00069", "p009-tsv00070", "p009-tsv00071", "p009-tsv00072", "p009-tsv00073", "p009-tsv00074", "p009-tsv00075", "p009-tsv00076", "p009-tsv00078", "p009-tsv00079", "p009-tsv00080", "p009-tsv00081", "p009-tsv00082", "p009-tsv00083", "p009-tsv00084", "p009-tsv00085", "p009-tsv00087", "p009-tsv00088", "p009-tsv00089", "p009-tsv00090", "p009-tsv00091", "p009-tsv00092", "p009-tsv00093", "p009-tsv00095", "p009-tsv00096", "p009-tsv00097", "p009-tsv00098", "p009-tsv00099", "p009-tsv00100", "p009-tsv00101", "p009-tsv00102", "p009-tsv00103", "p009-tsv00104", "p009-tsv00106", "p009-tsv00107", "p009-tsv00108", "p009-tsv00109", "p009-tsv00110", "p009-tsv00111", "p009-tsv00112", "p009-tsv00113", "p009-tsv00114", "p009-tsv00115", "p009-tsv00117", "p009-tsv00118", "p009-tsv00119", "p009-tsv00120", "p009-tsv00121", "p009-tsv00122", "p009-tsv00123", "p009-tsv00124", "p009-tsv00126", "p009-tsv00127", "p009-tsv00128", "p009-tsv00129", "p009-tsv00130", "p009-tsv00131", "p009-tsv00132", "p009-tsv00133", "p009-tsv00134", "p009-tsv00135", "p009-tsv00137", "p009-tsv00138", "p009-tsv00139", "p009-tsv00140", "p009-tsv00141", "p009-tsv00142", "p009-tsv00143", "p009-tsv00145", "p009-tsv00146", "p009-tsv00147", "p009-tsv00148", "p009-tsv00149", "p009-tsv00150", "p009-tsv00151", "p009-tsv00152", "p009-tsv00153", "p009-tsv00154", "p009-tsv00156", "p009-tsv00157", "p009-tsv00158", "p009-tsv00159", "p009-tsv00160", "p009-tsv00161", "p009-tsv00162", "p009-tsv00163", "p009-tsv00164", "p009-tsv00166", "p009-tsv00167" ], "text": "(6) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine ihrer Gebietskörperschaften oder eine\nin diesem Staat ansässige Person ist. Hat aber der Schuld-\nner der Zinsen, ohne Rücksicht darauf, ob er in einem\nVertragstaat ansässig ist oder nicht, in einem Vertragstaat\neine Betriebstätte und ist die Schuld, für die die Zinsen\ngezahit werden, für Zwecke der Betriebstätte eingegan-\ngen und trägt die Betriebstätte die Zinsen, so gelten die\nZinsen als aus dem Vertragstaat stammend, in dem die\nBetriebstätte liegt." }, "pages": [ 9 ], "text": "(6) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine ihrer Gebietskörperschaften oder eine\nin diesem Staat ansässige Person ist. Hat aber der Schuld-\nner der Zinsen, ohne Rücksicht darauf, ob er in einem\nVertragstaat ansässig ist oder nicht, in einem Vertragstaat\neine Betriebstätte und ist die Schuld, für die die Zinsen\ngezahit werden, für Zwecke der Betriebstätte eingegan-\ngen und trägt die Betriebstätte die Zinsen, so gelten die\nZinsen als aus dem Vertragstaat stammend, in dem die\nBetriebstätte liegt." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-047", "pdf-009-line-049", "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 264.3789214074318, 289.3035930937937, 356.01182505754684 ], "source_line_ids": [ "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-047", "pdf-009-line-049", "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00171", "p009-tsv00172", "p009-tsv00173", "p009-tsv00174", "p009-tsv00175", "p009-tsv00176", "p009-tsv00177", "p009-tsv00179", "p009-tsv00180", "p009-tsv00181", "p009-tsv00182", "p009-tsv00183", "p009-tsv00184", "p009-tsv00185", "p009-tsv00186", "p009-tsv00188", "p009-tsv00189", "p009-tsv00190", "p009-tsv00191", "p009-tsv00192", "p009-tsv00193", "p009-tsv00194", "p009-tsv00196", "p009-tsv00197", "p009-tsv00198", "p009-tsv00199", "p009-tsv00200", "p009-tsv00201", "p009-tsv00202", "p009-tsv00204", "p009-tsv00205", "p009-tsv00206", "p009-tsv00207", "p009-tsv00208", "p009-tsv00209", "p009-tsv00210", "p009-tsv00211", "p009-tsv00213", "p009-tsv00214", "p009-tsv00215", "p009-tsv00216", "p009-tsv00217", "p009-tsv00218", "p009-tsv00219", "p009-tsv00220", "p009-tsv00221", "p009-tsv00223", "p009-tsv00224", "p009-tsv00225", "p009-tsv00226", "p009-tsv00227", "p009-tsv00228", "p009-tsv00229", "p009-tsv00230", "p009-tsv00232", "p009-tsv00233", "p009-tsv00234", "p009-tsv00235", "p009-tsv00236", "p009-tsv00237", "p009-tsv00238", "p009-tsv00239", "p009-tsv00241", "p009-tsv00242", "p009-tsv00243", "p009-tsv00244", "p009-tsv00245", "p009-tsv00246", "p009-tsv00247", "p009-tsv00249", "p009-tsv00250", "p009-tsv00251", "p009-tsv00252", "p009-tsv00253" ], "text": "(7) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Zin-\nsen, gemessen an der zugrundeliegenden Forderung, den\nBetrag, den Schuldner und Gläubiger ohne diese Bezie-\nhungen vereinbart hätten, so wird dieser Artikel nur auf\ndiesen letzten Betrag angewendet. In diesem Fall kann\nder übersteigende Betrag nach dem Recht jedes Vertrag-\nstaates und unter Berücksichtigung der anderen Bestim-\nmungen dieses Abkommens besteuert werden." }, "pages": [ 9 ], "text": "(7) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Zin-\nsen, gemessen an der zugrundeliegenden Forderung, den\nBetrag, den Schuldner und Gläubiger ohne diese Bezie-\nhungen vereinbart hätten, so wird dieser Artikel nur auf\ndiesen letzten Betrag angewendet. In diesem Fall kann\nder übersteigende Betrag nach dem Recht jedes Vertrag-\nstaates und unter Berücksichtigung der anderen Bestim-\nmungen dieses Abkommens besteuert werden." } ], "title": "Artikel Il\nZinsen" }, { "body_sha256": "ef8173126325b2823327298e51f0978f765feb90da11bd9591097311aba2db87", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-070" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 406.94975337060174, 288.74990200653286, 442.3848339362052 ], "source_line_ids": [ "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-069", "pdf-009-line-070" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00264", "p009-tsv00265", "p009-tsv00266", "p009-tsv00267", "p009-tsv00268", "p009-tsv00269", "p009-tsv00270", "p009-tsv00272", "p009-tsv00273", "p009-tsv00274", "p009-tsv00275", "p009-tsv00276", "p009-tsv00277", "p009-tsv00278", "p009-tsv00279", "p009-tsv00280", "p009-tsv00282", "p009-tsv00283", "p009-tsv00284", "p009-tsv00285", "p009-tsv00286", "p009-tsv00287", "p009-tsv00288", "p009-tsv00289", "p009-tsv00291", "p009-tsv00292", "p009-tsv00293" ], "text": "(1) Lizenzgebühren, die aus einem Vertragstaat stam-\nmen und von einer in dem anderen Vertragstaat ansäs-\nsigen Person bezogen werden, können in dem anderen\nStaat besteuert werden." }, "pages": [ 9 ], "text": "(1) Lizenzgebühren, die aus einem Vertragstaat stam-\nmen und von einer in dem anderen Vertragstaat ansäs-\nsigen Person bezogen werden, können in dem anderen\nStaat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 448.75207497533705, 288.74990200653286, 566.9612890496547 ], "source_line_ids": [ "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-076", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-082", "pdf-009-line-084", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00297", "p009-tsv00298", "p009-tsv00299", "p009-tsv00300", "p009-tsv00301", "p009-tsv00302", "p009-tsv00303", "p009-tsv00304", "p009-tsv00306", "p009-tsv00307", "p009-tsv00308", "p009-tsv00309", "p009-tsv00310", "p009-tsv00311", "p009-tsv00312", "p009-tsv00313", "p009-tsv00314", "p009-tsv00316", "p009-tsv00317", "p009-tsv00318", "p009-tsv00319", "p009-tsv00320", "p009-tsv00321", "p009-tsv00322", "p009-tsv00323", "p009-tsv00324", "p009-tsv00326", "p009-tsv00330", "p009-tsv00331", "p009-tsv00332", "p009-tsv00333", "p009-tsv00334", "p009-tsv00335", "p009-tsv00336", "p009-tsv00337", "p009-tsv00339", "p009-tsv00340", "p009-tsv00341", "p009-tsv00342", "p009-tsv00343", "p009-tsv00344", "p009-tsv00345", "p009-tsv00346", "p009-tsv00347", "p009-tsv00348", "p009-tsv00350", "p009-tsv00351", "p009-tsv00352", "p009-tsv00353", "p009-tsv00354", "p009-tsv00355", "p009-tsv00357", "p009-tsv00358", "p009-tsv00359", "p009-tsv00360", "p009-tsv00361", "p009-tsv00362", "p009-tsv00364", "p009-tsv00365", "p009-tsv00366", "p009-tsv00367", "p009-tsv00368", "p009-tsv00369", "p009-tsv00370", "p009-tsv00372", "p009-tsv00373", "p009-tsv00374", "p009-tsv00375", "p009-tsv00376", "p009-tsv00380", "p009-tsv00381", "p009-tsv00382", "p009-tsv00383", "p009-tsv00384", "p009-tsv00385", "p009-tsv00386", "p009-tsv00387", "p009-tsv00388", "p009-tsv00390", "p009-tsv00391", "p009-tsv00392" ], "text": "(2) Diese Lizenzgebühren können jedoch in dem Ver-\ntragstaat, aus dem sie stammen, nach dem Recht dieses\nStaates besteuert werden; die Steuer darf aber nicht über-\nsteigen:\na) 20 vom Hundert des Bruttobetrages der Zahlungen.\nwenn sie für die Benutzung oder das Recht auf Be-\nnutzung von Urheberrechten — ohne kinematogra-\nphische Filme oder Bandaufnahmen für Fernsehen\noder Rundfunk — oder Warenzeichen (trade mark\noder trade name) geleistet werden;\nb) 10 vom Hundert des Bruttobetrages der Zahlungen in\nallen anderen Fällen." }, "pages": [ 9 ], "text": "(2) Diese Lizenzgebühren können jedoch in dem Ver-\ntragstaat, aus dem sie stammen, nach dem Recht dieses\nStaates besteuert werden; die Steuer darf aber nicht über-\nsteigen:\na) 20 vom Hundert des Bruttobetrages der Zahlungen.\nwenn sie für die Benutzung oder das Recht auf Be-\nnutzung von Urheberrechten — ohne kinematogra-\nphische Filme oder Bandaufnahmen für Fernsehen\noder Rundfunk — oder Warenzeichen (trade mark\noder trade name) geleistet werden;\nb) 10 vom Hundert des Bruttobetrages der Zahlungen in\nallen anderen Fällen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-102", "pdf-009-line-105", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-111", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-117", "pdf-009-line-118" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 573.8822032226242, 289.0267475501633, 704.5490628082869 ], "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-102", "pdf-009-line-105", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-111", "pdf-009-line-113", "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-117", "pdf-009-line-118" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00394", "p009-tsv00395", "p009-tsv00396", "p009-tsv00397", "p009-tsv00398", "p009-tsv00399", "p009-tsv00400", "p009-tsv00404", "p009-tsv00405", "p009-tsv00406", "p009-tsv00407", "p009-tsv00408", "p009-tsv00409", "p009-tsv00411", "p009-tsv00412", "p009-tsv00413", "p009-tsv00414", "p009-tsv00415", "p009-tsv00416", "p009-tsv00417", "p009-tsv00418", "p009-tsv00419", "p009-tsv00420", "p009-tsv00422", "p009-tsv00423", "p009-tsv00424", "p009-tsv00425", "p009-tsv00426", "p009-tsv00428", "p009-tsv00429", "p009-tsv00430", "p009-tsv00431", "p009-tsv00432", "p009-tsv00433", "p009-tsv00434", "p009-tsv00435", "p009-tsv00437", "p009-tsv00438", "p009-tsv00439", "p009-tsv00440", "p009-tsv00441", "p009-tsv00442", "p009-tsv00443", "p009-tsv00444", "p009-tsv00446", "p009-tsv00447", "p009-tsv00448", "p009-tsv00449", "p009-tsv00450", "p009-tsv00451", "p009-tsv00452", "p009-tsv00454", "p009-tsv00455", "p009-tsv00456", "p009-tsv00457", "p009-tsv00458", "p009-tsv00459", "p009-tsv00460", "p009-tsv00462", "p009-tsv00463", "p009-tsv00464", "p009-tsv00465", "p009-tsv00466", "p009-tsv00468", "p009-tsv00469", "p009-tsv00470", "p009-tsv00471", "p009-tsv00472", "p009-tsv00473", "p009-tsv00474", "p009-tsv00475", "p009-tsv00477", "p009-tsv00478", "p009-tsv00479", "p009-tsv00480", "p009-tsv00481", "p009-tsv00482", "p009-tsv00484", "p009-tsv00485", "p009-tsv00486", "p009-tsv00487", "p009-tsv00488", "p009-tsv00489", "p009-tsv00490", "p009-tsv00492", "p009-tsv00493", "p009-tsv00494", "p009-tsv00495", "p009-tsv00496", "p009-tsv00497", "p009-tsv00498", "p009-tsv00499", "p009-tsv00500", "p009-tsv00501", "p009-tsv00503", "p009-tsv00504" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck\n„Lizenzgebühren“ bedeutet Vergütungen jeder Art, die\nfür die Benutzung oder für das Recht auf Benutzung von\nUrheberrechten, Patenten, Warenzeichen (trade mark\noder trade name), Mustern oder Modellen, Plänen, ge-\nheimen Formeln oder Verfahren oder für die Benutzung\noder das Recht auf Benutzung gewerblicher, kaufmänni-\nscher oder wissenschaftlicher Ausrüstungen oder für die\nMitteilung gewerblicher, kaufmännischer oder wissen-\nschaftlicher Erfahrungen oder für die Benutzung oder das\nRecht auf Benutzung von kinematographischen Filmen\noder Bandaufnahmen für Fernsehen oder Rundfunk ge-\nzahlt werden, umfaßt aber nicht die in Artikel 6 behan-\ndelten Vergütungen." }, "pages": [ 9 ], "text": "(3) Der in diesem Artikel verwendete Ausdruck\n„Lizenzgebühren“ bedeutet Vergütungen jeder Art, die\nfür die Benutzung oder für das Recht auf Benutzung von\nUrheberrechten, Patenten, Warenzeichen (trade mark\noder trade name), Mustern oder Modellen, Plänen, ge-\nheimen Formeln oder Verfahren oder für die Benutzung\noder das Recht auf Benutzung gewerblicher, kaufmänni-\nscher oder wissenschaftlicher Ausrüstungen oder für die\nMitteilung gewerblicher, kaufmännischer oder wissen-\nschaftlicher Erfahrungen oder für die Benutzung oder das\nRecht auf Benutzung von kinematographischen Filmen\noder Bandaufnahmen für Fernsehen oder Rundfunk ge-\nzahlt werden, umfaßt aber nicht die in Artikel 6 behan-\ndelten Vergütungen." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 65.3355482967802, 709.2552844459059, 288.74990200653286, 772.0971851364683 ], "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125", "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00508", "p009-tsv00509", "p009-tsv00510", "p009-tsv00511", "p009-tsv00512", "p009-tsv00513", "p009-tsv00514", "p009-tsv00515", "p009-tsv00516", "p009-tsv00517", "p009-tsv00519", "p009-tsv00520", "p009-tsv00521", "p009-tsv00522", "p009-tsv00523", "p009-tsv00524", "p009-tsv00525", "p009-tsv00527", "p009-tsv00528", "p009-tsv00529", "p009-tsv00530", "p009-tsv00531", "p009-tsv00532", "p009-tsv00533", "p009-tsv00535", "p009-tsv00536", "p009-tsv00537", "p009-tsv00538", "p009-tsv00539", "p009-tsv00540", "p009-tsv00541", "p009-tsv00542", "p009-tsv00544", "p009-tsv00545", "p009-tsv00546", "p009-tsv00547", "p009-tsv00548", "p009-tsv00549", "p009-tsv00550", "p009-tsv00552", "p009-tsv00553", "p009-tsv00554", "p009-tsv00555", "p009-tsv00556", "p009-tsv00557", "p009-tsv00558", "p009-tsv00559", "p009-tsv00560", "p009-tsv00562" ], "text": "(4) Die Absätze I und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat eine Be-\ntriebstätte hat und die Rechte oder Vermögenswerte, für\ndie die Lizenzgebühren gezahlt werden, tatsächlich zu\ndieser Betriebstätte gehören. In diesem Fall ist Artikel 7\nanzuwenden." }, "pages": [ 9 ], "text": "(4) Die Absätze I und 2 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat eine Be-\ntriebstätte hat und die Rechte oder Vermögenswerte, für\ndie die Lizenzgebühren gezahlt werden, tatsächlich zu\ndieser Betriebstätte gehören. In diesem Fall ist Artikel 7\nanzuwenden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 76.13252449836678, 84.4351529102269, 298.99318712085864, 215.6556856297271 ], "source_line_ids": [ "pdf-010-line-003", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015", "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-029" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00014", "p010-tsv00015", "p010-tsv00016", "p010-tsv00017", "p010-tsv00018", "p010-tsv00019", "p010-tsv00020", "p010-tsv00021", "p010-tsv00023", "p010-tsv00024", "p010-tsv00025", "p010-tsv00026", "p010-tsv00027", "p010-tsv00028", "p010-tsv00029", "p010-tsv00030", "p010-tsv00032", "p010-tsv00033", "p010-tsv00034", "p010-tsv00035", "p010-tsv00036", "p010-tsv00037", "p010-tsv00039", "p010-tsv00040", "p010-tsv00041", "p010-tsv00042", "p010-tsv00043", "p010-tsv00044", "p010-tsv00045", "p010-tsv00046", "p010-tsv00047", "p010-tsv00049", "p010-tsv00050", "p010-tsv00051", "p010-tsv00052", "p010-tsv00053", "p010-tsv00054", "p010-tsv00055", "p010-tsv00056", "p010-tsv00058", "p010-tsv00059", "p010-tsv00060", "p010-tsv00061", "p010-tsv00062", "p010-tsv00063", "p010-tsv00064", "p010-tsv00066", "p010-tsv00067", "p010-tsv00068", "p010-tsv00069", "p010-tsv00070", "p010-tsv00071", "p010-tsv00072", "p010-tsv00074", "p010-tsv00075", "p010-tsv00076", "p010-tsv00077", "p010-tsv00078", "p010-tsv00079", "p010-tsv00080", "p010-tsv00081", "p010-tsv00082", "p010-tsv00084", "p010-tsv00085", "p010-tsv00086", "p010-tsv00087", "p010-tsv00088", "p010-tsv00089", "p010-tsv00090", "p010-tsv00091", "p010-tsv00092", "p010-tsv00094", "p010-tsv00095", "p010-tsv00096", "p010-tsv00097", "p010-tsv00098", "p010-tsv00099", "p010-tsv00100", "p010-tsv00101", "p010-tsv00102", "p010-tsv00104", "p010-tsv00105", "p010-tsv00106", "p010-tsv00107", "p010-tsv00108", "p010-tsv00109", "p010-tsv00110", "p010-tsv00112", "p010-tsv00113", "p010-tsv00114", "p010-tsv00115", "p010-tsv00116", "p010-tsv00117", "p010-tsv00118", "p010-tsv00119", "p010-tsv00121", "p010-tsv00122", "p010-tsv00123", "p010-tsv00124", "p010-tsv00125", "p010-tsv00126", "p010-tsv00127", "p010-tsv00129", "p010-tsv00130", "p010-tsv00131", "p010-tsv00132" ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertrag-\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine ihrer Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist oder\nwenn die Rechte oder Vermögenswerte, für die die\nLizenzgebühren gezahlt werden, in diesem Staat benutzi\nwerden. Hat aber der Schuldner der Lizenzgebühren,\nohne Rücksicht darauf, ob er in einem Vertragstaat an-\nsässig ist oder nicht, in einem Vertragstaat eine Betrieb-\nstätte und ist die Verpflichtung zur Zahlung der Lizenz-\ngebühren für Zwecke der Betriebstätte eingegangen und\nträgt die Betriebstätte die Lizenzgebühren, so gelten die\nLizenzgebühren als aus dem Vertragstaat stammend, in\ndem die Betriebstätte liegt." }, "pages": [ 10 ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertrag-\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine ihrer Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist oder\nwenn die Rechte oder Vermögenswerte, für die die\nLizenzgebühren gezahlt werden, in diesem Staat benutzi\nwerden. Hat aber der Schuldner der Lizenzgebühren,\nohne Rücksicht darauf, ob er in einem Vertragstaat an-\nsässig ist oder nicht, in einem Vertragstaat eine Betrieb-\nstätte und ist die Verpflichtung zur Zahlung der Lizenz-\ngebühren für Zwecke der Betriebstätte eingegangen und\nträgt die Betriebstätte die Lizenzgebühren, so gelten die\nLizenzgebühren als aus dem Vertragstaat stammend, in\ndem die Betriebstätte liegt." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-038", "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 76.96306112925805, 221.1924169681026, 299.82372375174987, 322.23776389345613 ], "source_line_ids": [ "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034", "pdf-010-line-036", "pdf-010-line-038", "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00136", "p010-tsv00137", "p010-tsv00138", "p010-tsv00139", "p010-tsv00140", "p010-tsv00141", "p010-tsv00142", "p010-tsv00144", "p010-tsv00145", "p010-tsv00146", "p010-tsv00147", "p010-tsv00148", "p010-tsv00149", "p010-tsv00150", "p010-tsv00151", "p010-tsv00153", "p010-tsv00154", "p010-tsv00155", "p010-tsv00156", "p010-tsv00157", "p010-tsv00158", "p010-tsv00160", "p010-tsv00161", "p010-tsv00162", "p010-tsv00163", "p010-tsv00164", "p010-tsv00165", "p010-tsv00167", "p010-tsv00168", "p010-tsv00169", "p010-tsv00170", "p010-tsv00171", "p010-tsv00172", "p010-tsv00173", "p010-tsv00174", "p010-tsv00176", "p010-tsv00177", "p010-tsv00178", "p010-tsv00179", "p010-tsv00180", "p010-tsv00181", "p010-tsv00182", "p010-tsv00184", "p010-tsv00185", "p010-tsv00186", "p010-tsv00187", "p010-tsv00188", "p010-tsv00189", "p010-tsv00190", "p010-tsv00191", "p010-tsv00193", "p010-tsv00194", "p010-tsv00195", "p010-tsv00196", "p010-tsv00197", "p010-tsv00198", "p010-tsv00199", "p010-tsv00200", "p010-tsv00202", "p010-tsv00203", "p010-tsv00204", "p010-tsv00205", "p010-tsv00206", "p010-tsv00207", "p010-tsv00209", "p010-tsv00210", "p010-tsv00211", "p010-tsv00212", "p010-tsv00213", "p010-tsv00214", "p010-tsv00216" ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nLizenzgebühren, gemessen an der zugrundeliegenden Lei-\nstung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehungen vereinbart hätten, so wird dieser\nArtikel nur auf diesen letzten Betrag angewendet. In\ndiesem Fall kann der übersteigende Betrag nach dem\nRecht jedes Vertragstaates und unter Berücksichtigung\nder anderen Bestimmungen dieses Abkommens besteuert\nwerden." }, "pages": [ 10 ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten\nLizenzgebühren, gemessen an der zugrundeliegenden Lei-\nstung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehungen vereinbart hätten, so wird dieser\nArtikel nur auf diesen letzten Betrag angewendet. In\ndiesem Fall kann der übersteigende Betrag nach dem\nRecht jedes Vertragstaates und unter Berücksichtigung\nder anderen Bestimmungen dieses Abkommens besteuert\nwerden." } ], "title": "Artikel 12\nLizenzgebühren" }, { "body_sha256": "2df38f02319109cacc21e7eb747f82b556083b226978985c1b66034fddffb90a", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 78.6241343910406, 373.17569220651103, 300.3774148390107, 399.4751660637948 ], "source_line_ids": [ "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00232", "p010-tsv00233", "p010-tsv00234", "p010-tsv00235", "p010-tsv00236", "p010-tsv00237", "p010-tsv00238", "p010-tsv00240", "p010-tsv00241", "p010-tsv00242", "p010-tsv00243", "p010-tsv00244", "p010-tsv00245", "p010-tsv00246", "p010-tsv00247", "p010-tsv00248", "p010-tsv00249", "p010-tsv00251", "p010-tsv00252", "p010-tsv00253", "p010-tsv00254", "p010-tsv00255", "p010-tsv00256", "p010-tsv00257", "p010-tsv00258" ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 können in dem Vertrag-\nstaat besteuert werden, in dem dieses Vermögen liegt." }, "pages": [ 10 ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 können in dem Vertrag-\nstaat besteuert werden, in dem dieses Vermögen liegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-line-063", "pdf-010-line-065", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-075", "pdf-010-line-077", "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 78.6241343910406, 405.56557053600784, 301.207951469902, 555.334153239066 ], "source_line_ids": [ "pdf-010-line-063", "pdf-010-line-065", "pdf-010-line-067", "pdf-010-line-069", "pdf-010-line-071", "pdf-010-line-073", "pdf-010-line-075", "pdf-010-line-077", "pdf-010-line-079", "pdf-010-line-081", "pdf-010-line-083", "pdf-010-line-085", "pdf-010-line-087", "pdf-010-line-089", "pdf-010-line-091", "pdf-010-line-093" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00262", "p010-tsv00263", "p010-tsv00264", "p010-tsv00265", "p010-tsv00266", "p010-tsv00267", "p010-tsv00268", "p010-tsv00270", "p010-tsv00271", "p010-tsv00272", "p010-tsv00273", "p010-tsv00274", "p010-tsv00275", "p010-tsv00277", "p010-tsv00278", "p010-tsv00279", "p010-tsv00280", "p010-tsv00281", "p010-tsv00282", "p010-tsv00283", "p010-tsv00284", "p010-tsv00286", "p010-tsv00287", "p010-tsv00288", "p010-tsv00289", "p010-tsv00290", "p010-tsv00291", "p010-tsv00292", "p010-tsv00293", "p010-tsv00294", "p010-tsv00296", "p010-tsv00297", "p010-tsv00298", "p010-tsv00299", "p010-tsv00300", "p010-tsv00301", "p010-tsv00302", "p010-tsv00303", "p010-tsv00304", "p010-tsv00306", "p010-tsv00307", "p010-tsv00308", "p010-tsv00309", "p010-tsv00310", "p010-tsv00311", "p010-tsv00312", "p010-tsv00314", "p010-tsv00315", "p010-tsv00316", "p010-tsv00317", "p010-tsv00318", "p010-tsv00319", "p010-tsv00320", "p010-tsv00322", "p010-tsv00323", "p010-tsv00324", "p010-tsv00325", "p010-tsv00326", "p010-tsv00327", "p010-tsv00328", "p010-tsv00329", "p010-tsv00331", "p010-tsv00332", "p010-tsv00333", "p010-tsv00334", "p010-tsv00335", "p010-tsv00336", "p010-tsv00337", "p010-tsv00339", "p010-tsv00340", "p010-tsv00341", "p010-tsv00342", "p010-tsv00343", "p010-tsv00344", "p010-tsv00345", "p010-tsv00347", "p010-tsv00348", "p010-tsv00349", "p010-tsv00350", "p010-tsv00351", "p010-tsv00352", "p010-tsv00353", "p010-tsv00354", "p010-tsv00355", "p010-tsv00357", "p010-tsv00358", "p010-tsv00359", "p010-tsv00360", "p010-tsv00361", "p010-tsv00362", "p010-tsv00363", "p010-tsv00364", "p010-tsv00366", "p010-tsv00367", "p010-tsv00368", "p010-tsv00369", "p010-tsv00370", "p010-tsv00371", "p010-tsv00372", "p010-tsv00373", "p010-tsv00374", "p010-tsv00376", "p010-tsv00377", "p010-tsv00378", "p010-tsv00379", "p010-tsv00380", "p010-tsv00381", "p010-tsv00382", "p010-tsv00384", "p010-tsv00385", "p010-tsv00386", "p010-tsv00387", "p010-tsv00388", "p010-tsv00389", "p010-tsv00390", "p010-tsv00391", "p010-tsv00393", "p010-tsv00394", "p010-tsv00395", "p010-tsv00396", "p010-tsv00397" ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstälte dar-\nstellt, die ein Unternehmen eines Vertragstaates in dem\nanderen Vertragstaat hat, oder das zu einer festen Ein-\nrichtung gehört, über die eine in einem Vertragstaat an-\nsässige Person für die Ausübung einer selbständigen\nArbeit in dem anderen Vertragstaat verfügt, einschließ-\nlich derartiger Gewinne, die bei der Veräußerung einer\nsolchen Betriebstätte (allein oder zusammen mit dem\nübrigen Unternehmen) oder einer solchen festen Einrich-\ntung erzielt werden, können in dem anderen Staat be-\nsteuert werden. Jedoch können Gewinne aus der Ver-\näußerung des in Artikel 22 Absatz 3 genannten beweg-\nlichen Vermögens nur in dem Vertragstaat besteuert\nwerden, in dem dieses bewegliche Vermögen nach dem\nangeführten Artikel besteuert werden kann." }, "pages": [ 10 ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstälte dar-\nstellt, die ein Unternehmen eines Vertragstaates in dem\nanderen Vertragstaat hat, oder das zu einer festen Ein-\nrichtung gehört, über die eine in einem Vertragstaat an-\nsässige Person für die Ausübung einer selbständigen\nArbeit in dem anderen Vertragstaat verfügt, einschließ-\nlich derartiger Gewinne, die bei der Veräußerung einer\nsolchen Betriebstätte (allein oder zusammen mit dem\nübrigen Unternehmen) oder einer solchen festen Einrich-\ntung erzielt werden, können in dem anderen Staat be-\nsteuert werden. Jedoch können Gewinne aus der Ver-\näußerung des in Artikel 22 Absatz 3 genannten beweg-\nlichen Vermögens nur in dem Vertragstaat besteuert\nwerden, in dem dieses bewegliche Vermögen nach dem\nangeführten Artikel besteuert werden kann." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 79.73151656556229, 560.8708845774416, 300.9311059262716, 586.3398487339691 ], "source_line_ids": [ "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00401", "p010-tsv00402", "p010-tsv00403", "p010-tsv00404", "p010-tsv00405", "p010-tsv00406", "p010-tsv00407", "p010-tsv00408", "p010-tsv00410", "p010-tsv00411", "p010-tsv00412", "p010-tsv00413", "p010-tsv00414", "p010-tsv00415", "p010-tsv00416", "p010-tsv00418", "p010-tsv00419", "p010-tsv00420", "p010-tsv00421", "p010-tsv00422", "p010-tsv00423" ], "text": "(3) Gewinne aus der Veräußerung von Anteilen an\neiner in einem Vertragstaat ansässigen Gesellschaft kön-\nnen in diesem Staat besteuert werden." }, "pages": [ 10 ], "text": "(3) Gewinne aus der Veräußerung von Anteilen an\neiner in einem Vertragstaat ansässigen Gesellschaft kön-\nnen in diesem Staat besteuert werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-line-100", "pdf-010-line-103", "pdf-010-line-104", "pdf-010-line-107" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 80.00836210919272, 593.5375994738573, 301.207951469902, 629.803189740217 ], "source_line_ids": [ "pdf-010-line-100", "pdf-010-line-103", "pdf-010-line-104", "pdf-010-line-107" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00427", "p010-tsv00428", "p010-tsv00429", "p010-tsv00430", "p010-tsv00431", "p010-tsv00432", "p010-tsv00433", "p010-tsv00434", "p010-tsv00435", "p010-tsv00437", "p010-tsv00438", "p010-tsv00439", "p010-tsv00440", "p010-tsv00441", "p010-tsv00442", "p010-tsv00443", "p010-tsv00444", "p010-tsv00445", "p010-tsv00446", "p010-tsv00448", "p010-tsv00449", "p010-tsv00450", "p010-tsv00451", "p010-tsv00452", "p010-tsv00453", "p010-tsv00454", "p010-tsv00455", "p010-tsv00456", "p010-tsv00458", "p010-tsv00459", "p010-tsv00460" ], "text": "(4) Gewinne aus der Veräußerung des in den Absät-\nzen 1, 2 und 3 nicht genannten Vermögens können nur\nin dem Vertragstaat besteuert werden, in dem der Ver-\näußerer ansässig ist." }, "pages": [ 10 ], "text": "(4) Gewinne aus der Veräußerung des in den Absät-\nzen 1, 2 und 3 nicht genannten Vermögens können nur\nin dem Vertragstaat besteuert werden, in dem der Ver-\näußerer ansässig ist." } ], "title": "Artikel 13\nGewinne aus der Veräußerung von Vermögen" }, { "body_sha256": "528ba2b41db6188de7edc1b3cfcaea25b84a9951a49f078b62f99b97c4462333", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121", "pdf-010-line-123", "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-129" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 80.56205319645356, 681.2947911871095, 301.7616425571628, 774.0350411048997 ], "source_line_ids": [ "pdf-010-line-113", "pdf-010-line-115", "pdf-010-line-117", "pdf-010-line-119", "pdf-010-line-121", "pdf-010-line-123", "pdf-010-line-125", "pdf-010-line-127", "pdf-010-line-128", "pdf-010-line-129" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00472", "p010-tsv00473", "p010-tsv00474", "p010-tsv00475", "p010-tsv00476", "p010-tsv00477", "p010-tsv00478", "p010-tsv00479", "p010-tsv00481", "p010-tsv00482", "p010-tsv00483", "p010-tsv00484", "p010-tsv00485", "p010-tsv00486", "p010-tsv00487", "p010-tsv00488", "p010-tsv00489", "p010-tsv00491", "p010-tsv00492", "p010-tsv00493", "p010-tsv00494", "p010-tsv00495", "p010-tsv00496", "p010-tsv00497", "p010-tsv00498", "p010-tsv00500", "p010-tsv00501", "p010-tsv00502", "p010-tsv00503", "p010-tsv00504", "p010-tsv00505", "p010-tsv00506", "p010-tsv00507", "p010-tsv00508", "p010-tsv00510", "p010-tsv00511", "p010-tsv00512", "p010-tsv00513", "p010-tsv00514", "p010-tsv00515", "p010-tsv00516", "p010-tsv00517", "p010-tsv00518", "p010-tsv00520", "p010-tsv00521", "p010-tsv00522", "p010-tsv00523", "p010-tsv00524", "p010-tsv00525", "p010-tsv00526", "p010-tsv00528", "p010-tsv00529", "p010-tsv00530", "p010-tsv00531", "p010-tsv00532", "p010-tsv00533", "p010-tsv00534", "p010-tsv00535", "p010-tsv00536", "p010-tsv00538", "p010-tsv00539", "p010-tsv00540", "p010-tsv00541", "p010-tsv00542", "p010-tsv00543", "p010-tsv00544", "p010-tsv00545", "p010-tsv00547", "p010-tsv00548", "p010-tsv00549", "p010-tsv00550", "p010-tsv00551", "p010-tsv00552", "p010-tsv00553", "p010-tsv00554", "p010-tsv00555", "p010-tsv00557", "p010-tsv00558", "p010-tsv00559", "p010-tsv00560" ], "text": "(1) Einkünfte, die eine in einem Vertragstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selb-\nständiger Tätigkeit ähnlicher Art bezieht, können nur in\ndiesem Staat besteuert werden, es sei denn, daß die\nPerson für die Ausübung ihrer Tätigkeit in dem anderen\nVertragstaat regelmäßig über eine feste Einrichtung ver-\nfügt. Verfügt sie über eine solche feste Einrichtung, so\nkönnen die Einkünfte in dem anderen Staat besteuert\nwerden, jedoch nur insoweit, als sie dieser festen Ein-\nrichtung zugerechnet werden können," }, "pages": [ 10 ], "text": "(1) Einkünfte, die eine in einem Vertragstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selb-\nständiger Tätigkeit ähnlicher Art bezieht, können nur in\ndiesem Staat besteuert werden, es sei denn, daß die\nPerson für die Ausübung ihrer Tätigkeit in dem anderen\nVertragstaat regelmäßig über eine feste Einrichtung ver-\nfügt. Verfügt sie über eine solche feste Einrichtung, so\nkönnen die Einkünfte in dem anderen Staat besteuert\nwerden, jedoch nur insoweit, als sie dieser festen Ein-\nrichtung zugerechnet werden können," }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-006", "pdf-011-line-007", "pdf-011-line-010", "pdf-011-line-011", "pdf-011-line-013" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.22816612225851, 85.542499177902, 286.5351376574895, 139.2487931601447 ], "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-006", "pdf-011-line-007", "pdf-011-line-010", "pdf-011-line-011", "pdf-011-line-013" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00020", "p011-tsv00021", "p011-tsv00022", "p011-tsv00023", "p011-tsv00024", "p011-tsv00025", "p011-tsv00026", "p011-tsv00028", "p011-tsv00029", "p011-tsv00030", "p011-tsv00031", "p011-tsv00032", "p011-tsv00034", "p011-tsv00035", "p011-tsv00036", "p011-tsv00037", "p011-tsv00038", "p011-tsv00040", "p011-tsv00041", "p011-tsv00042", "p011-tsv00043", "p011-tsv00044", "p011-tsv00045", "p011-tsv00046", "p011-tsv00048", "p011-tsv00049", "p011-tsv00050", "p011-tsv00051", "p011-tsv00052", "p011-tsv00053", "p011-tsv00055" ], "text": "(2) Der Ausdruck „freier Beruf“ umfaßt insbesondere\ndie selbständig ausgeübte wissenschaftliche, literarische,\nkünstlerische, erzieherische oder unterrichtende Tätigkeit\nsowie die selbständige Tätigkeit der Ärzte, Rechts-\nanwälte, Ingenieure, Architekten, Zahnärzte und Bücher-\nrevisoren." }, "pages": [ 11 ], "text": "(2) Der Ausdruck „freier Beruf“ umfaßt insbesondere\ndie selbständig ausgeübte wissenschaftliche, literarische,\nkünstlerische, erzieherische oder unterrichtende Tätigkeit\nsowie die selbständige Tätigkeit der Ärzte, Rechts-\nanwälte, Ingenieure, Architekten, Zahnärzte und Bücher-\nrevisoren." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-011-line-015", "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.22816612225851, 147.00021703387046, 286.8119832011199, 182.9889707333114 ], "source_line_ids": [ "pdf-011-line-015", "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00059", "p011-tsv00060", "p011-tsv00061", "p011-tsv00062", "p011-tsv00063", "p011-tsv00064", "p011-tsv00065", "p011-tsv00066", "p011-tsv00067", "p011-tsv00069", "p011-tsv00070", "p011-tsv00071", "p011-tsv00072", "p011-tsv00073", "p011-tsv00074", "p011-tsv00075", "p011-tsv00077", "p011-tsv00078", "p011-tsv00079", "p011-tsv00080", "p011-tsv00081", "p011-tsv00082", "p011-tsv00083", "p011-tsv00084", "p011-tsv00086", "p011-tsv00087", "p011-tsv00088", "p011-tsv00089", "p011-tsv00090", "p011-tsv00091" ], "text": "(3) Bei der Entscheidung darüber, ob eine in einem\nVertragstaat ansässige Person in dem anderen Vertrag-\nstaat regelmäßig über eine feste Einrichtung verfügt, ist\nArtikel 5 Absatz 7 entsprechend anzuwenden." }, "pages": [ 11 ], "text": "(3) Bei der Entscheidung darüber, ob eine in einem\nVertragstaat ansässige Person in dem anderen Vertrag-\nstaat regelmäßig über eine feste Einrichtung verfügt, ist\nArtikel 5 Absatz 7 entsprechend anzuwenden." } ], "title": "Artikel 14\nSelbständige Arbeit" }, { "body_sha256": "a135f3fbce256ac364defcd5f422758cbe4cc1503bcf3d59cc29c4d11c09ebb2", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.22816612225851, 222.02292666885893, 286.8119832011199, 292.89308780006576 ], "source_line_ids": [ "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031", "pdf-011-line-033", "pdf-011-line-035", "pdf-011-line-036", "pdf-011-line-038", "pdf-011-line-040" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00103", "p011-tsv00104", "p011-tsv00105", "p011-tsv00106", "p011-tsv00107", "p011-tsv00108", "p011-tsv00109", "p011-tsv00110", "p011-tsv00111", "p011-tsv00113", "p011-tsv00114", "p011-tsv00115", "p011-tsv00116", "p011-tsv00117", "p011-tsv00118", "p011-tsv00119", "p011-tsv00120", "p011-tsv00122", "p011-tsv00123", "p011-tsv00124", "p011-tsv00125", "p011-tsv00126", "p011-tsv00127", "p011-tsv00129", "p011-tsv00130", "p011-tsv00131", "p011-tsv00132", "p011-tsv00133", "p011-tsv00134", "p011-tsv00135", "p011-tsv00136", "p011-tsv00137", "p011-tsv00139", "p011-tsv00140", "p011-tsv00141", "p011-tsv00142", "p011-tsv00143", "p011-tsv00144", "p011-tsv00145", "p011-tsv00146", "p011-tsv00147", "p011-tsv00149", "p011-tsv00150", "p011-tsv00151", "p011-tsv00152", "p011-tsv00153", "p011-tsv00154", "p011-tsv00155", "p011-tsv00156", "p011-tsv00157", "p011-tsv00159", "p011-tsv00160", "p011-tsv00161", "p011-tsv00162", "p011-tsv00163", "p011-tsv00164", "p011-tsv00165", "p011-tsv00166", "p011-tsv00168", "p011-tsv00169" ], "text": "(1) Vorbehaltlich der Artikel 16, 18 und 19 können\nGehälter, Löhne und ähnliche Vergütungen, die eine in\neinem Vertragstaat ansässige Person aus unselbständiger\nArbeit bezieht, nur in diesem Staat besteuert werden, es\nsei denn, daß die Arbeit in dem anderen Vertragstaat\nausgeübt wird. Wird die Arbeit dort ausgeübt, so können\ndie dafür bezogenen Vergütungen in dem anderen Staat\nbesteuert werden." }, "pages": [ 11 ], "text": "(1) Vorbehaltlich der Artikel 16, 18 und 19 können\nGehälter, Löhne und ähnliche Vergütungen, die eine in\neinem Vertragstaat ansässige Person aus unselbständiger\nArbeit bezieht, nur in diesem Staat besteuert werden, es\nsei denn, daß die Arbeit in dem anderen Vertragstaat\nausgeübt wird. Wird die Arbeit dort ausgeübt, so können\ndie dafür bezogenen Vergütungen in dem anderen Staat\nbesteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-059", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067", "pdf-011-line-069" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 64.50501166588893, 301.47502137454785, 287.08882874475034, 444.32268990463666 ], "source_line_ids": [ "pdf-011-line-043", "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-059", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067", "pdf-011-line-069" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00173", "p011-tsv00174", "p011-tsv00175", "p011-tsv00176", "p011-tsv00177", "p011-tsv00178", "p011-tsv00179", "p011-tsv00181", "p011-tsv00182", "p011-tsv00183", "p011-tsv00184", "p011-tsv00185", "p011-tsv00186", "p011-tsv00187", "p011-tsv00188", "p011-tsv00189", "p011-tsv00191", "p011-tsv00192", "p011-tsv00193", "p011-tsv00194", "p011-tsv00195", "p011-tsv00196", "p011-tsv00198", "p011-tsv00199", "p011-tsv00200", "p011-tsv00201", "p011-tsv00202", "p011-tsv00203", "p011-tsv00204", "p011-tsv00205", "p011-tsv00207", "p011-tsv00208", "p011-tsv00212", "p011-tsv00213", "p011-tsv00214", "p011-tsv00215", "p011-tsv00216", "p011-tsv00217", "p011-tsv00218", "p011-tsv00219", "p011-tsv00220", "p011-tsv00222", "p011-tsv00223", "p011-tsv00224", "p011-tsv00225", "p011-tsv00226", "p011-tsv00227", "p011-tsv00228", "p011-tsv00229", "p011-tsv00231", "p011-tsv00232", "p011-tsv00233", "p011-tsv00234", "p011-tsv00242", "p011-tsv00243", "p011-tsv00244", "p011-tsv00245", "p011-tsv00246", "p011-tsv00247", "p011-tsv00248", "p011-tsv00238", "p011-tsv00250", "p011-tsv00251", "p011-tsv00252", "p011-tsv00253", "p011-tsv00254", "p011-tsv00255", "p011-tsv00256", "p011-tsv00257", "p011-tsv00259", "p011-tsv00260", "p011-tsv00261", "p011-tsv00262", "p011-tsv00263", "p011-tsv00267", "p011-tsv00268", "p011-tsv00269", "p011-tsv00270", "p011-tsv00271", "p011-tsv00272", "p011-tsv00273", "p011-tsv00274", "p011-tsv00276", "p011-tsv00277", "p011-tsv00278", "p011-tsv00279", "p011-tsv00280", "p011-tsv00281", "p011-tsv00282", "p011-tsv00284", "p011-tsv00285", "p011-tsv00286", "p011-tsv00287", "p011-tsv00288", "p011-tsv00289" ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige Person für eine\nin dem anderen Vertragstaat ausgeübte unselbständige\nArbeit bezieht, nur in dem erstgenannten Staat besteuert\nwerden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während eines Zeitraums\nvon zwölf Monaten aufhält,\ndie Vergütungen von einem Arbeitgeber oder für\nb\neinen Arbeitgeber gezahlt werden, der nicht in dem\nanderen Staat ansässig ist, und\nc) die Vergütungen nicht von einer Betriebstätte oder\neiner festen Einrichtung getragen werden, die der\nArbeitgeber in dem anderen Staat hat." }, "pages": [ 11 ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige Person für eine\nin dem anderen Vertragstaat ausgeübte unselbständige\nArbeit bezieht, nur in dem erstgenannten Staat besteuert\nwerden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während eines Zeitraums\nvon zwölf Monaten aufhält,\ndie Vergütungen von einem Arbeitgeber oder für\nb\neinen Arbeitgeber gezahlt werden, der nicht in dem\nanderen Staat ansässig ist, und\nc) die Vergütungen nicht von einer Betriebstätte oder\neiner festen Einrichtung getragen werden, die der\nArbeitgeber in dem anderen Staat hat." } ], "title": "Artikel 15\nUnselbständige Arbeit" }, { "body_sha256": "c5f575e3f81a040b359545402f6e78ac995d366b007de6fcdbe0fe4b3189ec4c", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-075", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.05870275314979, 482.8029727063466, 287.3656742883808, 535.4019204209142 ], "source_line_ids": [ "pdf-011-line-075", "pdf-011-line-077", "pdf-011-line-079", "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-084" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00302", "p011-tsv00303", "p011-tsv00304", "p011-tsv00305", "p011-tsv00307", "p011-tsv00308", "p011-tsv00309", "p011-tsv00310", "p011-tsv00311", "p011-tsv00312", "p011-tsv00313", "p011-tsv00314", "p011-tsv00316", "p011-tsv00317", "p011-tsv00318", "p011-tsv00319", "p011-tsv00320", "p011-tsv00321", "p011-tsv00322", "p011-tsv00323", "p011-tsv00324", "p011-tsv00326", "p011-tsv00327", "p011-tsv00328", "p011-tsv00329", "p011-tsv00330", "p011-tsv00331", "p011-tsv00333", "p011-tsv00334", "p011-tsv00335", "p011-tsv00336", "p011-tsv00337", "p011-tsv00338", "p011-tsv00339", "p011-tsv00340", "p011-tsv00341", "p011-tsv00343", "p011-tsv00344", "p011-tsv00345", "p011-tsv00346", "p011-tsv00347" ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und\nähnliche Zahlungen, die eine in einem Vertragstaat an-\nsässige Person in ihrer Eigenschaft als Mitglied des Auf-\nsichts- oder Verwaltungsrates einer Gesellschaft bezieht,\ndie in dem anderen Vertragstaat ansässig ist, können in\ndem anderen Staat besteuert werden." }, "pages": [ 11 ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und\nähnliche Zahlungen, die eine in einem Vertragstaat an-\nsässige Person in ihrer Eigenschaft als Mitglied des Auf-\nsichts- oder Verwaltungsrates einer Gesellschaft bezieht,\ndie in dem anderen Vertragstaat ansässig ist, können in\ndem anderen Staat besteuert werden." } ], "title": "Artikel 16\nAufsichtsrats- und Verwaltungsratsvergütungen" }, { "body_sha256": "9aacdf46ab7ad14b535a1d721580a219adb449c0c408a7e950f19539484ce16b", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.05870275314979, 575.5432226241368, 287.64251983201115, 629.2495166063795 ], "source_line_ids": [ "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00360", "p011-tsv00361", "p011-tsv00362", "p011-tsv00363", "p011-tsv00364", "p011-tsv00365", "p011-tsv00366", "p011-tsv00367", "p011-tsv00368", "p011-tsv00370", "p011-tsv00371", "p011-tsv00372", "p011-tsv00373", "p011-tsv00374", "p011-tsv00375", "p011-tsv00376", "p011-tsv00378", "p011-tsv00379", "p011-tsv00380", "p011-tsv00381", "p011-tsv00382", "p011-tsv00383", "p011-tsv00384", "p011-tsv00386", "p011-tsv00387", "p011-tsv00388", "p011-tsv00389", "p011-tsv00390", "p011-tsv00391", "p011-tsv00392", "p011-tsv00394", "p011-tsv00395", "p011-tsv00396", "p011-tsv00397", "p011-tsv00398", "p011-tsv00399", "p011-tsv00400", "p011-tsv00401", "p011-tsv00403", "p011-tsv00404", "p011-tsv00405", "p011-tsv00406", "p011-tsv00407" ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte,\ndie berufsmäßige Künstler, wie Bühnen-, Film-, Rundfunk-\noder Fernsehkünstler und Musiker, sowie Sportler aus\nihrer in dieser Eigenschaft persönlich ausgeübten Tätig-\nkeit beziehen, in dem Vertragstaat besteuert werden, in\ndem sie diese Tätigkeit ausüben." }, "pages": [ 11 ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte,\ndie berufsmäßige Künstler, wie Bühnen-, Film-, Rundfunk-\noder Fernsehkünstler und Musiker, sowie Sportler aus\nihrer in dieser Eigenschaft persönlich ausgeübten Tätig-\nkeit beziehen, in dem Vertragstaat besteuert werden, in\ndem sie diese Tätigkeit ausüben." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-106", "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-113", "pdf-011-line-115" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 65.3355482967802, 636.1704307793489, 287.64251983201115, 707.3174284774744 ], "source_line_ids": [ "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-106", "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-113", "pdf-011-line-115" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00411", "p011-tsv00412", "p011-tsv00413", "p011-tsv00414", "p011-tsv00415", "p011-tsv00416", "p011-tsv00417", "p011-tsv00419", "p011-tsv00420", "p011-tsv00421", "p011-tsv00422", "p011-tsv00423", "p011-tsv00424", "p011-tsv00425", "p011-tsv00426", "p011-tsv00428", "p011-tsv00429", "p011-tsv00430", "p011-tsv00431", "p011-tsv00432", "p011-tsv00433", "p011-tsv00434", "p011-tsv00436", "p011-tsv00437", "p011-tsv00438", "p011-tsv00439", "p011-tsv00440", "p011-tsv00441", "p011-tsv00442", "p011-tsv00443", "p011-tsv00444", "p011-tsv00446", "p011-tsv00447", "p011-tsv00448", "p011-tsv00449", "p011-tsv00450", "p011-tsv00451", "p011-tsv00453", "p011-tsv00454", "p011-tsv00455", "p011-tsv00456", "p011-tsv00457", "p011-tsv00458", "p011-tsv00459", "p011-tsv00460", "p011-tsv00461", "p011-tsv00463", "p011-tsv00464", "p011-tsv00465", "p011-tsv00466", "p011-tsv00467", "p011-tsv00468", "p011-tsv00470", "p011-tsv00471", "p011-tsv00472", "p011-tsv00473", "p011-tsv00474" ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaates in\ndem anderen Vertragstaat die Darbietungen eines in Ab-\nsatz 1 erwähnten berufsmäßigen Künstlers oder Sportlers,\nso können die Gewinne aus dem Erbringen dieser Darbie-\ntungen ungeachtet anderer Bestimmungen dieses Abkom-\nmens in dem anderen Staat besteuert werden, wenn der\nauftretende berufsmäßige Künstler oder Sportler dieses\nUnternehmen unmittelbar oder mittelbar beherrscht." }, "pages": [ 11 ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaates in\ndem anderen Vertragstaat die Darbietungen eines in Ab-\nsatz 1 erwähnten berufsmäßigen Künstlers oder Sportlers,\nso können die Gewinne aus dem Erbringen dieser Darbie-\ntungen ungeachtet anderer Bestimmungen dieses Abkom-\nmens in dem anderen Staat besteuert werden, wenn der\nauftretende berufsmäßige Künstler oder Sportler dieses\nUnternehmen unmittelbar oder mittelbar beherrscht." } ], "title": "Artikel 17\nKünstler und Sportler" }, { "body_sha256": "ef47db32dc7094485d10ad1cf7fed3bfee542b45efa45c552004fb04c2badd40", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-123", "pdf-011-line-125", "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-018", "pdf-012-line-019" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 65.05870275314979, 757.1480105228544, 287.64251983201115, 774.0350411048997 ], "source_line_ids": [ "pdf-011-line-123", "pdf-011-line-125" ], "source_page": 11 }, { "bbox": [ 73.64091460569294, 83.88147977638936, 297.8858049463369, 174.40703715882935 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-015", "pdf-012-line-017", "pdf-012-line-018", "pdf-012-line-019" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv00486", "p011-tsv00487", "p011-tsv00488", "p011-tsv00489", "p011-tsv00490", "p011-tsv00491", "p011-tsv00492", "p011-tsv00494", "p011-tsv00495", "p011-tsv00496", "p011-tsv00497", "p011-tsv00498", "p011-tsv00499", "p011-tsv00500", "p011-tsv00501", "p012-tsv00010", "p012-tsv00011", "p012-tsv00012", "p012-tsv00013", "p012-tsv00014", "p012-tsv00015", "p012-tsv00017", "p012-tsv00018", "p012-tsv00019", "p012-tsv00020", "p012-tsv00021", "p012-tsv00022", "p012-tsv00023", "p012-tsv00024", "p012-tsv00026", "p012-tsv00027", "p012-tsv00028", "p012-tsv00029", "p012-tsv00030", "p012-tsv00032", "p012-tsv00033", "p012-tsv00034", "p012-tsv00035", "p012-tsv00036", "p012-tsv00037", "p012-tsv00038", "p012-tsv00039", "p012-tsv00041", "p012-tsv00042", "p012-tsv00043", "p012-tsv00044", "p012-tsv00045", "p012-tsv00046", "p012-tsv00047", "p012-tsv00048", "p012-tsv00050", "p012-tsv00051", "p012-tsv00052", "p012-tsv00053", "p012-tsv00054", "p012-tsv00055", "p012-tsv00056", "p012-tsv00057", "p012-tsv00059", "p012-tsv00060", "p012-tsv00061", "p012-tsv00062", "p012-tsv00063", "p012-tsv00064", "p012-tsv00066", "p012-tsv00067", "p012-tsv00068", "p012-tsv00069", "p012-tsv00070", "p012-tsv00071", "p012-tsv00072", "p012-tsv00074", "p012-tsv00075", "p012-tsv00076", "p012-tsv00077", "p012-tsv00078", "p012-tsv00079", "p012-tsv00080", "p012-tsv00082", "p012-tsv00083", "p012-tsv00084", "p012-tsv00085", "p012-tsv00086", "p012-tsv00087", "p012-tsv00088" ], "text": "(1) Vorbehaltlich des Artikels 19 können Vergütungen,\ndie von einem Vertragstaat, einem seiner Länder oder\neiner ihrer Gebietskörperschaften unmittelbar oder aus\neinem von dem Vertragstaat, einem seiner Länder oder\neiner ihrer Gebietskörperschaften errichteten Sonderver-\nmögen an eine natürliche Person für eine unselbständige\nArbeit gezahlt werden, nur in diesem Staat besteuert\nwerden. Wird aber die unselbständige Arbeit in dem\nanderen Vertragstaat von einem Staatsangehörigen die-\nses Staates ausgeübt, der nicht Staatsangehöriger des\nerstgenannten Staates ist, so können die Vergütungen\nnur in diesem anderen Staat besteuert werden." }, "pages": [ 11, 12 ], "text": "(1) Vorbehaltlich des Artikels 19 können Vergütungen,\ndie von einem Vertragstaat, einem seiner Länder oder\neiner ihrer Gebietskörperschaften unmittelbar oder aus\neinem von dem Vertragstaat, einem seiner Länder oder\neiner ihrer Gebietskörperschaften errichteten Sonderver-\nmögen an eine natürliche Person für eine unselbständige\nArbeit gezahlt werden, nur in diesem Staat besteuert\nwerden. Wird aber die unselbständige Arbeit in dem\nanderen Vertragstaat von einem Staatsangehörigen die-\nses Staates ausgeübt, der nicht Staatsangehöriger des\nerstgenannten Staates ist, so können die Vergütungen\nnur in diesem anderen Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 74.47145123658423, 180.7742781979612, 298.1626504899673, 235.86475501479777 ], "source_line_ids": [ "pdf-012-line-020", "pdf-012-line-022", "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00092", "p012-tsv00093", "p012-tsv00094", "p012-tsv00095", "p012-tsv00096", "p012-tsv00097", "p012-tsv00098", "p012-tsv00099", "p012-tsv00101", "p012-tsv00102", "p012-tsv00103", "p012-tsv00104", "p012-tsv00105", "p012-tsv00106", "p012-tsv00108", "p012-tsv00109", "p012-tsv00110", "p012-tsv00111", "p012-tsv00112", "p012-tsv00113", "p012-tsv00115", "p012-tsv00116", "p012-tsv00117", "p012-tsv00118", "p012-tsv00119", "p012-tsv00120", "p012-tsv00122", "p012-tsv00123", "p012-tsv00124", "p012-tsv00125", "p012-tsv00126", "p012-tsv00127", "p012-tsv00128", "p012-tsv00129", "p012-tsv00130", "p012-tsv00131", "p012-tsv00133" ], "text": "(2) Auf Vergütungen für unselbständige Arbeit, die im\nZusammenhang mit einer auf Gewinnerzielung gerichte-\nten gewerblichen Tätigkeit eines Vertragstaates, eines\nseiner Länder oder einer ihrer Gebietskörperschaften\ngeleistet wird, finden die Artikel 15, 16 und 17 Anwen-\ndung." }, "pages": [ 12 ], "text": "(2) Auf Vergütungen für unselbständige Arbeit, die im\nZusammenhang mit einer auf Gewinnerzielung gerichte-\nten gewerblichen Tätigkeit eines Vertragstaates, eines\nseiner Länder oder einer ihrer Gebietskörperschaften\ngeleistet wird, finden die Artikel 15, 16 und 17 Anwen-\ndung." } ], "title": "Artikel 18\nOffentliche Kassen" }, { "body_sha256": "ef2bafc2dbab26a82ae87f964e659263e4f9ae9c10e66ce79f2f7c28e7c23a6d", "id": "article-19", "label": "19", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-035", "pdf-012-line-037", "pdf-012-line-039", "pdf-012-line-041" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 75.3019878674755, 279.8817691548833, 298.7163415772282, 315.04001315356794 ], "source_line_ids": [ "pdf-012-line-035", "pdf-012-line-037", "pdf-012-line-039", "pdf-012-line-041" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00146", "p012-tsv00147", "p012-tsv00148", "p012-tsv00149", "p012-tsv00150", "p012-tsv00151", "p012-tsv00152", "p012-tsv00154", "p012-tsv00155", "p012-tsv00156", "p012-tsv00157", "p012-tsv00158", "p012-tsv00159", "p012-tsv00160", "p012-tsv00162", "p012-tsv00163", "p012-tsv00164", "p012-tsv00165", "p012-tsv00166", "p012-tsv00167", "p012-tsv00168", "p012-tsv00170", "p012-tsv00171", "p012-tsv00172", "p012-tsv00173" ], "text": "(1) Ruhegehälter und ähnliche Vergütungen, die einer\nin einem Vertragstaat ansässigen Person für frühere\nunselbständige Arbeit gezahlt werden, können nur in\ndiesem Staat besteuert werden." }, "pages": [ 12 ], "text": "(1) Ruhegehälter und ähnliche Vergütungen, die einer\nin einem Vertragstaat ansässigen Person für frühere\nunselbständige Arbeit gezahlt werden, können nur in\ndiesem Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-045", "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-054" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 75.57883341110593, 322.5146004603749, 298.7163415772282, 386.1870108516935 ], "source_line_ids": [ "pdf-012-line-043", "pdf-012-line-045", "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-054" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00177", "p012-tsv00178", "p012-tsv00179", "p012-tsv00180", "p012-tsv00181", "p012-tsv00182", "p012-tsv00184", "p012-tsv00185", "p012-tsv00186", "p012-tsv00187", "p012-tsv00188", "p012-tsv00189", "p012-tsv00190", "p012-tsv00192", "p012-tsv00193", "p012-tsv00194", "p012-tsv00195", "p012-tsv00196", "p012-tsv00197", "p012-tsv00198", "p012-tsv00200", "p012-tsv00201", "p012-tsv00202", "p012-tsv00203", "p012-tsv00204", "p012-tsv00205", "p012-tsv00206", "p012-tsv00208", "p012-tsv00209", "p012-tsv00210", "p012-tsv00211", "p012-tsv00212", "p012-tsv00213", "p012-tsv00214", "p012-tsv00215", "p012-tsv00217", "p012-tsv00218", "p012-tsv00219", "p012-tsv00220", "p012-tsv00221", "p012-tsv00222", "p012-tsv00223", "p012-tsv00224", "p012-tsv00226", "p012-tsv00227" ], "text": "(2) Ruhegehälter, Renten und andere wiederkehrende\noder einmalige Vergütungen, die ein Vertragstaat, eines\nseiner Länder oder eine ihrer Gebietskörperschaften einer\nnatürlichen Person als Entschädigung für einen Schaden\nzahlt, der als Folge von Kriegshandlungen oder politischer\nVerfolgung entstanden ist, können nur in diesem Staat\nbesteuert werden." }, "pages": [ 12 ], "text": "(2) Ruhegehälter, Renten und andere wiederkehrende\noder einmalige Vergütungen, die ein Vertragstaat, eines\nseiner Länder oder eine ihrer Gebietskörperschaften einer\nnatürlichen Person als Entschädigung für einen Schaden\nzahlt, der als Folge von Kriegshandlungen oder politischer\nVerfolgung entstanden ist, können nur in diesem Staat\nbesteuert werden." } ], "title": "Artikel 19\nRuhegehälter und Renten" }, { "body_sha256": "1e73a942a4c67e39945db7df0f73a5671180390386b4dbb8860481e41c2e9dda", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-059", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-065", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-078" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 75.57883341110593, 427.4356593225913, 299.270032664489, 520.4527458073003 ], "source_line_ids": [ "pdf-012-line-059", "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-065", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-078" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00240", "p012-tsv00241", "p012-tsv00242", "p012-tsv00243", "p012-tsv00244", "p012-tsv00245", "p012-tsv00246", "p012-tsv00248", "p012-tsv00249", "p012-tsv00250", "p012-tsv00251", "p012-tsv00252", "p012-tsv00253", "p012-tsv00254", "p012-tsv00256", "p012-tsv00257", "p012-tsv00258", "p012-tsv00259", "p012-tsv00260", "p012-tsv00261", "p012-tsv00262", "p012-tsv00263", "p012-tsv00264", "p012-tsv00266", "p012-tsv00267", "p012-tsv00268", "p012-tsv00269", "p012-tsv00270", "p012-tsv00271", "p012-tsv00272", "p012-tsv00274", "p012-tsv00275", "p012-tsv00276", "p012-tsv00277", "p012-tsv00278", "p012-tsv00279", "p012-tsv00281", "p012-tsv00282", "p012-tsv00283", "p012-tsv00284", "p012-tsv00285", "p012-tsv00286", "p012-tsv00287", "p012-tsv00289", "p012-tsv00290", "p012-tsv00291", "p012-tsv00292", "p012-tsv00293", "p012-tsv00294", "p012-tsv00295", "p012-tsv00296", "p012-tsv00298", "p012-tsv00299", "p012-tsv00300", "p012-tsv00301", "p012-tsv00302", "p012-tsv00303", "p012-tsv00304", "p012-tsv00306", "p012-tsv00307", "p012-tsv00308", "p012-tsv00309", "p012-tsv00310", "p012-tsv00311", "p012-tsv00312", "p012-tsv00314", "p012-tsv00315" ], "text": "(1) Vorbehaltlich des Artikels 18 werden Vergütungen,\ndie ein in einem Vertragstaat ansässiger Hochschullehrer\noder Lehrer, der sich in dem anderen Vertragstaat höc-\nstens zwei Jahre lang zwecks fortgeschrittener Studien\noder Forschungsarbeiten oder zwecks Ausübung einer\nLehrtätigkeit an einer Universität, Hochschule, Schule oder\nanderen Lehranstalt aufhält, für diese Arbeit bezieht, in\ndem anderen Staat nicht besteuert, vorausgesetzt, daß\ner diese Vergütungen von außerhalb dieses anderen\nStaates bezieht." }, "pages": [ 12 ], "text": "(1) Vorbehaltlich des Artikels 18 werden Vergütungen,\ndie ein in einem Vertragstaat ansässiger Hochschullehrer\noder Lehrer, der sich in dem anderen Vertragstaat höc-\nstens zwei Jahre lang zwecks fortgeschrittener Studien\noder Forschungsarbeiten oder zwecks Ausübung einer\nLehrtätigkeit an einer Universität, Hochschule, Schule oder\nanderen Lehranstalt aufhält, für diese Arbeit bezieht, in\ndem anderen Staat nicht besteuert, vorausgesetzt, daß\ner diese Vergütungen von außerhalb dieses anderen\nStaates bezieht." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-079", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-085", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-096", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-107", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 76.4093700419972, 525.9894771456758, 299.54687820811944, 712.0236501150937 ], "source_line_ids": [ "pdf-012-line-079", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-085", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092", "pdf-012-line-094", "pdf-012-line-096", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-107", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00319", "p012-tsv00320", "p012-tsv00321", "p012-tsv00322", "p012-tsv00323", "p012-tsv00324", "p012-tsv00325", "p012-tsv00326", "p012-tsv00328", "p012-tsv00329", "p012-tsv00330", "p012-tsv00331", "p012-tsv00332", "p012-tsv00333", "p012-tsv00334", "p012-tsv00335", "p012-tsv00336", "p012-tsv00338", "p012-tsv00339", "p012-tsv00340", "p012-tsv00341", "p012-tsv00342", "p012-tsv00343", "p012-tsv00344", "p012-tsv00345", "p012-tsv00346", "p012-tsv00347", "p012-tsv00349", "p012-tsv00350", "p012-tsv00351", "p012-tsv00352", "p012-tsv00353", "p012-tsv00354", "p012-tsv00355", "p012-tsv00357", "p012-tsv00358", "p012-tsv00359", "p012-tsv00360", "p012-tsv00361", "p012-tsv00362", "p012-tsv00364", "p012-tsv00365", "p012-tsv00366", "p012-tsv00367", "p012-tsv00368", "p012-tsv00369", "p012-tsv00370", "p012-tsv00371", "p012-tsv00373", "p012-tsv00374", "p012-tsv00375", "p012-tsv00376", "p012-tsv00377", "p012-tsv00378", "p012-tsv00379", "p012-tsv00381", "p012-tsv00382", "p012-tsv00383", "p012-tsv00384", "p012-tsv00385", "p012-tsv00386", "p012-tsv00387", "p012-tsv00388", "p012-tsv00389", "p012-tsv00390", "p012-tsv00392", "p012-tsv00393", "p012-tsv00394", "p012-tsv00395", "p012-tsv00396", "p012-tsv00397", "p012-tsv00398", "p012-tsv00399", "p012-tsv00401", "p012-tsv00402", "p012-tsv00403", "p012-tsv00404", "p012-tsv00405", "p012-tsv00406", "p012-tsv00407", "p012-tsv00408", "p012-tsv00412", "p012-tsv00413", "p012-tsv00414", "p012-tsv00415", "p012-tsv00416", "p012-tsv00417", "p012-tsv00418", "p012-tsv00419", "p012-tsv00421", "p012-tsv00422", "p012-tsv00423", "p012-tsv00424", "p012-tsv00425", "p012-tsv00426", "p012-tsv00428", "p012-tsv00429", "p012-tsv00430", "p012-tsv00434", "p012-tsv00435", "p012-tsv00436", "p012-tsv00437", "p012-tsv00438", "p012-tsv00439", "p012-tsv00440", "p012-tsv00441", "p012-tsv00442", "p012-tsv00444", "p012-tsv00445", "p012-tsv00446", "p012-tsv00447", "p012-tsv00448", "p012-tsv00449", "p012-tsv00450", "p012-tsv00451", "p012-tsv00452", "p012-tsv00453", "p012-tsv00455", "p012-tsv00456", "p012-tsv00457", "p012-tsv00458", "p012-tsv00459", "p012-tsv00460", "p012-tsv00462", "p012-tsv00463", "p012-tsv00464", "p012-tsv00465", "p012-tsv00466", "p012-tsv00467", "p012-tsv00468", "p012-tsv00469", "p012-tsv00470", "p012-tsv00472", "p012-tsv00473", "p012-tsv00474", "p012-tsv00475", "p012-tsv00476", "p012-tsv00477", "p012-tsv00478", "p012-tsv00479", "p012-tsv00480", "p012-tsv00482", "p012-tsv00483", "p012-tsv00484", "p012-tsv00485", "p012-tsv00486" ], "text": "(2} Ist eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begibt, und hält sie sich in dem anderen Staat\nlediglich als Student einer Universität, Hochschule, Schule\noder anderen ähnlichen Lehranstalt dieses anderen\nStaates oder als Lehrling (in der Bundesrepublik Deutsch-\nland einschließlich der Volontäre oder Praktikanten) vor-\nübergehend auf, so ist sie vom Tage ihrer ersten Ankunft\nin dem anderen Staat im Zusammenhang mit diesem\nAufenthalt von der Steuer dieses anderen Staates befreit:\na) hinsichtlich aller für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung bestimmten Überweisungen aus\ndem Ausland, und,\nb) während der Dauer von höchstens drei Jahren, hin-\nsichtlich aller Vergütungen bis zu 6 000 DM oder deren\nGegenwert in amerikanischen Dollar je Kalenderjahr\nfür Arbeit, die sie in dem anderen Vertragstaat aus-\nübt, um die Mittel für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung zu ergänzen." }, "pages": [ 12 ], "text": "(2} Ist eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begibt, und hält sie sich in dem anderen Staat\nlediglich als Student einer Universität, Hochschule, Schule\noder anderen ähnlichen Lehranstalt dieses anderen\nStaates oder als Lehrling (in der Bundesrepublik Deutsch-\nland einschließlich der Volontäre oder Praktikanten) vor-\nübergehend auf, so ist sie vom Tage ihrer ersten Ankunft\nin dem anderen Staat im Zusammenhang mit diesem\nAufenthalt von der Steuer dieses anderen Staates befreit:\na) hinsichtlich aller für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung bestimmten Überweisungen aus\ndem Ausland, und,\nb) während der Dauer von höchstens drei Jahren, hin-\nsichtlich aller Vergütungen bis zu 6 000 DM oder deren\nGegenwert in amerikanischen Dollar je Kalenderjahr\nfür Arbeit, die sie in dem anderen Vertragstaat aus-\nübt, um die Mittel für ihren Unterhalt, ihre Erziehung\noder ihre Ausbildung zu ergänzen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-117", "pdf-012-line-118", "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-125", "pdf-012-line-126", "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009", "pdf-013-line-011", "pdf-013-line-013", "pdf-013-line-014", "pdf-013-line-016", "pdf-013-line-017", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-028" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 76.4093700419972, 717.837218020388, 299.54687820811944, 772.0971851364683 ], "source_line_ids": [ "pdf-012-line-117", "pdf-012-line-118", "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-125", "pdf-012-line-126" ], "source_page": 12 }, { "bbox": [ 65.61239384041063, 81.11311410720158, 289.3035930937937, 231.71220651101615 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-009", "pdf-013-line-011", "pdf-013-line-013", "pdf-013-line-014", "pdf-013-line-016", "pdf-013-line-017", "pdf-013-line-018", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-028" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv00490", "p012-tsv00491", "p012-tsv00492", "p012-tsv00493", "p012-tsv00494", "p012-tsv00495", "p012-tsv00496", "p012-tsv00497", "p012-tsv00499", "p012-tsv00500", "p012-tsv00501", "p012-tsv00502", "p012-tsv00503", "p012-tsv00504", "p012-tsv00505", "p012-tsv00506", "p012-tsv00507", "p012-tsv00509", "p012-tsv00510", "p012-tsv00511", "p012-tsv00512", "p012-tsv00513", "p012-tsv00514", "p012-tsv00515", "p012-tsv00516", "p012-tsv00517", "p012-tsv00518", "p012-tsv00520", "p012-tsv00521", "p012-tsv00522", "p012-tsv00523", "p012-tsv00524", "p012-tsv00525", "p012-tsv00526", "p012-tsv00527", "p012-tsv00529", "p012-tsv00530", "p012-tsv00531", "p012-tsv00532", "p012-tsv00533", "p012-tsv00534", "p012-tsv00536", "p012-tsv00537", "p012-tsv00538", "p012-tsv00539", "p012-tsv00540", "p013-tsv00020", "p013-tsv00021", "p013-tsv00022", "p013-tsv00023", "p013-tsv00024", "p013-tsv00025", "p013-tsv00026", "p013-tsv00028", "p013-tsv00029", "p013-tsv00030", "p013-tsv00031", "p013-tsv00032", "p013-tsv00033", "p013-tsv00034", "p013-tsv00035", "p013-tsv00036", "p013-tsv00038", "p013-tsv00039", "p013-tsv00040", "p013-tsv00041", "p013-tsv00042", "p013-tsv00043", "p013-tsv00045", "p013-tsv00046", "p013-tsv00047", "p013-tsv00048", "p013-tsv00049", "p013-tsv00050", "p013-tsv00051", "p013-tsv00052", "p013-tsv00053", "p013-tsv00054", "p013-tsv00056", "p013-tsv00057", "p013-tsv00058", "p013-tsv00059", "p013-tsv00060", "p013-tsv00061", "p013-tsv00062", "p013-tsv00063", "p013-tsv00064", "p013-tsv00066", "p013-tsv00067", "p013-tsv00068", "p013-tsv00069", "p013-tsv00070", "p013-tsv00071", "p013-tsv00072", "p013-tsv00073", "p013-tsv00075", "p013-tsv00076", "p013-tsv00077", "p013-tsv00078", "p013-tsv00079", "p013-tsv00080", "p013-tsv00084", "p013-tsv00085", "p013-tsv00086", "p013-tsv00087", "p013-tsv00088", "p013-tsv00089", "p013-tsv00093", "p013-tsv00094", "p013-tsv00098", "p013-tsv00099", "p013-tsv00100", "p013-tsv00101", "p013-tsv00102", "p013-tsv00103", "p013-tsv00104", "p013-tsv00105", "p013-tsv00106", "p013-tsv00108", "p013-tsv00109", "p013-tsv00110", "p013-tsv00111", "p013-tsv00112", "p013-tsv00113", "p013-tsv00115", "p013-tsv00116", "p013-tsv00119", "p013-tsv00120", "p013-tsv00121", "p013-tsv00122", "p013-tsv00123", "p013-tsv00124", "p013-tsv00125", "p013-tsv00126", "p013-tsv00127", "p013-tsv00128", "p013-tsv00131", "p013-tsv00132", "p013-tsv00133", "p013-tsv00134", "p013-tsv00135", "p013-tsv00136", "p013-tsv00137", "p013-tsv00138", "p013-tsv00139", "p013-tsv00142", "p013-tsv00143", "p013-tsv00144", "p013-tsv00145", "p013-tsv00146", "p013-tsv00147" ], "text": "(3) Ist eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begibt, und hält sie sich in dem anderen Staat\nlediglich zum Studium, zur Forschung oder zur Ausbil-\ndung als Empfänger eines Zuschusses, Unterhaltsbeitrags\noder Stipendiums einer wissenschaftlichen, pädagogischen,\nreligiösen oder mildtätigen Organisation oder im Rahmen\neines Programmes für technische Hilfe, an dem die Regie-\nrung eines Vertragstaates beteiligt ist, vorübergehend\nauf, so ist sie während der Dauer von höchstens zwei\nJahren vom Tage ihrer ersten Ankunft in dem anderen\nStaat im Zusammenhang mit diesem Aufenthalt von der\nSteuer dieses anderen Staates befreit hinsichtlich:\na) dieses Zuschusses, Unterhaltsbeitrags oder Stipen-\ndiums und\nb) aller für ihren Unterhalt, ihre Erziehung oder ihre\nAusbildung bestimmten Überweisungen aus dem Aus-\nland, und\nc) aller Vergütungen für Arbeit, die sie in diesem ande-\nren Staat ausübt, sofern die Arbeit zu ihrem Studium,\nihrer Forschung oder ihrer Ausbildung gehört." }, "pages": [ 12, 13 ], "text": "(3) Ist eine natürliche Person in einem Vertragstaat\nansässig, unmittelbar bevor sie sich in den anderen Ver-\ntragstaat begibt, und hält sie sich in dem anderen Staat\nlediglich zum Studium, zur Forschung oder zur Ausbil-\ndung als Empfänger eines Zuschusses, Unterhaltsbeitrags\noder Stipendiums einer wissenschaftlichen, pädagogischen,\nreligiösen oder mildtätigen Organisation oder im Rahmen\neines Programmes für technische Hilfe, an dem die Regie-\nrung eines Vertragstaates beteiligt ist, vorübergehend\nauf, so ist sie während der Dauer von höchstens zwei\nJahren vom Tage ihrer ersten Ankunft in dem anderen\nStaat im Zusammenhang mit diesem Aufenthalt von der\nSteuer dieses anderen Staates befreit hinsichtlich:\na) dieses Zuschusses, Unterhaltsbeitrags oder Stipen-\ndiums und\nb) aller für ihren Unterhalt, ihre Erziehung oder ihre\nAusbildung bestimmten Überweisungen aus dem Aus-\nland, und\nc) aller Vergütungen für Arbeit, die sie in diesem ande-\nren Staat ausübt, sofern die Arbeit zu ihrem Studium,\nihrer Forschung oder ihrer Ausbildung gehört." } ], "title": "Artikel 20\nLehrer und Studenten" }, { "body_sha256": "1a151147e2069bbea8430e0956377fc0dbee41ea8bb588ecf3e1eb0637fc1088", "id": "article-21", "label": "21", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-037", "pdf-013-line-039", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-048", "pdf-013-line-050" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.88923938404106, 274.068201249589, 289.58043863742415, 375.1135481749425 ], "source_line_ids": [ "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-037", "pdf-013-line-039", "pdf-013-line-042", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-048", "pdf-013-line-050" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00160", "p013-tsv00161", "p013-tsv00162", "p013-tsv00163", "p013-tsv00164", "p013-tsv00165", "p013-tsv00166", "p013-tsv00167", "p013-tsv00168", "p013-tsv00169", "p013-tsv00171", "p013-tsv00172", "p013-tsv00173", "p013-tsv00174", "p013-tsv00175", "p013-tsv00176", "p013-tsv00177", "p013-tsv00178", "p013-tsv00179", "p013-tsv00181", "p013-tsv00182", "p013-tsv00183", "p013-tsv00184", "p013-tsv00185", "p013-tsv00186", "p013-tsv00187", "p013-tsv00188", "p013-tsv00189", "p013-tsv00190", "p013-tsv00191", "p013-tsv00192", "p013-tsv00194", "p013-tsv00195", "p013-tsv00196", "p013-tsv00197", "p013-tsv00198", "p013-tsv00199", "p013-tsv00200", "p013-tsv00201", "p013-tsv00202", "p013-tsv00204", "p013-tsv00208", "p013-tsv00209", "p013-tsv00210", "p013-tsv00211", "p013-tsv00212", "p013-tsv00214", "p013-tsv00215", "p013-tsv00216", "p013-tsv00217", "p013-tsv00218", "p013-tsv00222", "p013-tsv00223", "p013-tsv00224", "p013-tsv00225", "p013-tsv00226", "p013-tsv00227", "p013-tsv00228", "p013-tsv00229", "p013-tsv00230", "p013-tsv00232" ], "text": "Bezieht eine Person, die auf Grund von Artikel 4 Ab-\nsatz 1 in beiden Vertragstaaten ansässig ist, aber auf\nGrund von Artikel 4 Absatz 2 oder 3 für die Zwecke des\nAbkommens nur in einem der Staaten als ansässig gilt,\nEinkünfte\na) aus diesem Staat oder\nb) von außerhalb beider Staaten,\nso können diese Einkünfte nur in diesem Staat besteuert\nwerden." }, "pages": [ 13 ], "text": "Bezieht eine Person, die auf Grund von Artikel 4 Ab-\nsatz 1 in beiden Vertragstaaten ansässig ist, aber auf\nGrund von Artikel 4 Absatz 2 oder 3 für die Zwecke des\nAbkommens nur in einem der Staaten als ansässig gilt,\nEinkünfte\na) aus diesem Staat oder\nb) von außerhalb beider Staaten,\nso können diese Einkünfte nur in diesem Staat besteuert\nwerden." } ], "title": "Artikel 21\nEinkünfte in Sonderfällen" }, { "body_sha256": "9a35967a37995ce14584ae6ec92e7bc04ba0c88aab40e4888e84528f2cf2302d", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.61239384041063, 414.14750411049, 290.134129724685, 441.55432423544886 ], "source_line_ids": [ "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00243", "p013-tsv00244", "p013-tsv00245", "p013-tsv00246", "p013-tsv00247", "p013-tsv00248", "p013-tsv00249", "p013-tsv00250", "p013-tsv00252", "p013-tsv00253", "p013-tsv00254", "p013-tsv00255", "p013-tsv00256", "p013-tsv00257", "p013-tsv00258", "p013-tsv00259", "p013-tsv00260", "p013-tsv00262", "p013-tsv00263", "p013-tsv00264", "p013-tsv00265" ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden, in\ndem dieses Vermögen liegt." }, "pages": [ 13 ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden, in\ndem dieses Vermögen liegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-062", "pdf-013-line-064", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.61239384041063, 448.75207497533705, 289.3035930937937, 502.181532390661 ], "source_line_ids": [ "pdf-013-line-062", "pdf-013-line-064", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00269", "p013-tsv00270", "p013-tsv00271", "p013-tsv00272", "p013-tsv00273", "p013-tsv00274", "p013-tsv00276", "p013-tsv00277", "p013-tsv00278", "p013-tsv00279", "p013-tsv00280", "p013-tsv00281", "p013-tsv00282", "p013-tsv00284", "p013-tsv00285", "p013-tsv00286", "p013-tsv00287", "p013-tsv00288", "p013-tsv00289", "p013-tsv00290", "p013-tsv00292", "p013-tsv00293", "p013-tsv00294", "p013-tsv00295", "p013-tsv00296", "p013-tsv00297", "p013-tsv00298", "p013-tsv00299", "p013-tsv00301", "p013-tsv00302", "p013-tsv00303", "p013-tsv00304", "p013-tsv00305", "p013-tsv00306", "p013-tsv00307", "p013-tsv00308", "p013-tsv00309", "p013-tsv00311", "p013-tsv00312", "p013-tsv00313" ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstätte eines Unternehmens darstellt oder das zu\neiner der Ausübung einer selbständigen Arbeit dienenden\nfesten Einrichtung gehört, kann in dem Vertragstaat be-\nsteuert werden, in dem sich die Betriebstätte oder die\nfeste Einrichtung befindet." }, "pages": [ 13 ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstätte eines Unternehmens darstellt oder das zu\neiner der Ausübung einer selbständigen Arbeit dienenden\nfesten Einrichtung gehört, kann in dem Vertragstaat be-\nsteuert werden, in dem sich die Betriebstätte oder die\nfeste Einrichtung befindet." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-013-line-074", "pdf-013-line-076", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.88923938404106, 517.9612167050312, 289.3035930937937, 560.5940480105229 ], "source_line_ids": [ "pdf-013-line-074", "pdf-013-line-076", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00317", "p013-tsv00318", "p013-tsv00319", "p013-tsv00320", "p013-tsv00321", "p013-tsv00322", "p013-tsv00323", "p013-tsv00324", "p013-tsv00326", "p013-tsv00327", "p013-tsv00328", "p013-tsv00329", "p013-tsv00330", "p013-tsv00331", "p013-tsv00333", "p013-tsv00334", "p013-tsv00335", "p013-tsv00336", "p013-tsv00337", "p013-tsv00338", "p013-tsv00339", "p013-tsv00341", "p013-tsv00342", "p013-tsv00343", "p013-tsv00344", "p013-tsv00345", "p013-tsv00346", "p013-tsv00347", "p013-tsv00349", "p013-tsv00350", "p013-tsv00351", "p013-tsv00352", "p013-tsv00353", "p013-tsv00354" ], "text": "(3) Seeschiffe und Luftfahrzeuge, die von einem Unter-\nnehmen eines Vertragstaates im internationalen Verkehr\nbetrieben werden, sowie bewegliches Vermögen, das dem\nBetrieb dieser Schiffe und Luftfahrzeuge dient, können\nnur in diesem Staat besteuert werden." }, "pages": [ 13 ], "text": "(3) Seeschiffe und Luftfahrzeuge, die von einem Unter-\nnehmen eines Vertragstaates im internationalen Verkehr\nbetrieben werden, sowie bewegliches Vermögen, das dem\nBetrieb dieser Schiffe und Luftfahrzeuge dient, können\nnur in diesem Staat besteuert werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 65.88923938404106, 568.3454718842486, 289.3035930937937, 592.4302532061822 ], "source_line_ids": [ "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00358", "p013-tsv00359", "p013-tsv00360", "p013-tsv00361", "p013-tsv00362", "p013-tsv00363", "p013-tsv00364", "p013-tsv00365", "p013-tsv00367", "p013-tsv00368", "p013-tsv00369", "p013-tsv00370", "p013-tsv00371", "p013-tsv00372", "p013-tsv00373", "p013-tsv00374", "p013-tsv00376", "p013-tsv00377" ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." }, "pages": [ 13 ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." } ], "title": "Artikel 22\nVermögen" }, { "body_sha256": "ebcd3d166227551ff742e7e143ee3c6e675bbb25ff4969b9a717072fd499957f", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-096", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118", "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011", "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-017", "pdf-014-line-019", "pdf-014-line-021", "pdf-014-line-023", "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-029", "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-039", "pdf-014-line-041", "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-060", "pdf-014-line-061", "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-088" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 65.88923938404106, 636.7241039131865, 289.3035930937937, 769.3288194672805 ], "source_line_ids": [ "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-096", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-105", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-114", "pdf-013-line-116", "pdf-013-line-118" ], "source_page": 13 }, { "bbox": [ 75.57883341110593, 78.34474843801381, 300.1005692953803, 499.4131667214732 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011", "pdf-014-line-013", "pdf-014-line-015", "pdf-014-line-017", "pdf-014-line-019", "pdf-014-line-021", "pdf-014-line-023", "pdf-014-line-025", "pdf-014-line-027", "pdf-014-line-029", "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-037", "pdf-014-line-039", "pdf-014-line-041", "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-047", "pdf-014-line-048", "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-060", "pdf-014-line-061", "pdf-014-line-063", "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-070", "pdf-014-line-072", "pdf-014-line-074", "pdf-014-line-076", "pdf-014-line-078", "pdf-014-line-080", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-088" ], "source_page": 14 } ], "source_word_ids": [ "p013-tsv00391", "p013-tsv00392", "p013-tsv00393", "p013-tsv00394", "p013-tsv00395", "p013-tsv00396", "p013-tsv00397", "p013-tsv00398", "p013-tsv00400", "p013-tsv00401", "p013-tsv00402", "p013-tsv00403", "p013-tsv00404", "p013-tsv00405", "p013-tsv00406", "p013-tsv00407", "p013-tsv00411", "p013-tsv00412", "p013-tsv00413", "p013-tsv00414", "p013-tsv00415", "p013-tsv00416", "p013-tsv00417", "p013-tsv00418", "p013-tsv00419", "p013-tsv00421", "p013-tsv00422", "p013-tsv00423", "p013-tsv00424", "p013-tsv00425", "p013-tsv00426", "p013-tsv00428", "p013-tsv00429", "p013-tsv00430", "p013-tsv00431", "p013-tsv00432", "p013-tsv00433", "p013-tsv00434", "p013-tsv00435", "p013-tsv00437", "p013-tsv00438", "p013-tsv00439", "p013-tsv00440", "p013-tsv00441", "p013-tsv00442", "p013-tsv00444", "p013-tsv00445", "p013-tsv00446", "p013-tsv00447", "p013-tsv00448", "p013-tsv00449", "p013-tsv00450", "p013-tsv00452", "p013-tsv00453", "p013-tsv00454", "p013-tsv00455", "p013-tsv00456", "p013-tsv00457", "p013-tsv00459", "p013-tsv00460", "p013-tsv00461", "p013-tsv00462", "p013-tsv00463", "p013-tsv00464", "p013-tsv00465", "p013-tsv00467", "p013-tsv00468", "p013-tsv00469", "p013-tsv00470", "p013-tsv00471", "p013-tsv00472", "p013-tsv00474", "p013-tsv00475", "p013-tsv00476", "p013-tsv00477", "p013-tsv00478", "p013-tsv00479", "p013-tsv00480", "p013-tsv00482", "p013-tsv00483", "p013-tsv00484", "p013-tsv00485", "p013-tsv00486", "p013-tsv00487", "p013-tsv00489", "p013-tsv00490", "p013-tsv00491", "p013-tsv00492", "p013-tsv00493", "p013-tsv00494", "p013-tsv00495", "p013-tsv00496", "p013-tsv00497", "p013-tsv00499", "p013-tsv00500", "p013-tsv00501", "p013-tsv00502", "p013-tsv00503", "p013-tsv00504", "p014-tsv00018", "p014-tsv00019", "p014-tsv00020", "p014-tsv00021", "p014-tsv00022", "p014-tsv00023", "p014-tsv00025", "p014-tsv00026", "p014-tsv00027", "p014-tsv00028", "p014-tsv00029", "p014-tsv00030", "p014-tsv00031", "p014-tsv00032", "p014-tsv00034", "p014-tsv00035", "p014-tsv00036", "p014-tsv00037", "p014-tsv00038", "p014-tsv00039", "p014-tsv00040", "p014-tsv00041", "p014-tsv00043", "p014-tsv00044", "p014-tsv00045", "p014-tsv00046", "p014-tsv00047", "p014-tsv00048", "p014-tsv00050", "p014-tsv00051", "p014-tsv00052", "p014-tsv00053", "p014-tsv00054", "p014-tsv00056", "p014-tsv00057", "p014-tsv00058", "p014-tsv00059", "p014-tsv00060", "p014-tsv00061", "p014-tsv00062", "p014-tsv00064", "p014-tsv00065", "p014-tsv00066", "p014-tsv00067", "p014-tsv00068", "p014-tsv00070", "p014-tsv00071", "p014-tsv00075", "p014-tsv00076", "p014-tsv00077", "p014-tsv00078", "p014-tsv00079", "p014-tsv00080", "p014-tsv00081", "p014-tsv00082", "p014-tsv00010", "p014-tsv00084", "p014-tsv00085", "p014-tsv00086", "p014-tsv00087", "p014-tsv00088", "p014-tsv00089", "p014-tsv00091", "p014-tsv00092", "p014-tsv00093", "p014-tsv00094", "p014-tsv00095", "p014-tsv00097", "p014-tsv00098", "p014-tsv00099", "p014-tsv00100", "p014-tsv00101", "p014-tsv00103", "p014-tsv00104", "p014-tsv00105", "p014-tsv00106", "p014-tsv00107", "p014-tsv00108", "p014-tsv00110", "p014-tsv00111", "p014-tsv00112", "p014-tsv00113", "p014-tsv00114", "p014-tsv00115", "p014-tsv00116", "p014-tsv00118", "p014-tsv00119", "p014-tsv00120", "p014-tsv00121", "p014-tsv00122", "p014-tsv00123", "p014-tsv00125", "p014-tsv00126", "p014-tsv00127", "p014-tsv00128", "p014-tsv00129", "p014-tsv00130", "p014-tsv00131", "p014-tsv00133", "p014-tsv00134", "p014-tsv00135", "p014-tsv00136", "p014-tsv00140", "p014-tsv00141", "p014-tsv00142", "p014-tsv00143", "p014-tsv00144", "p014-tsv00145", "p014-tsv00146", "p014-tsv00195", "p014-tsv00148", "p014-tsv00149", "p014-tsv00150", "p014-tsv00151", "p014-tsv00152", "p014-tsv00153", "p014-tsv00154", "p014-tsv00155", "p014-tsv00157", "p014-tsv00158", "p014-tsv00159", "p014-tsv00160", "p014-tsv00161", "p014-tsv00162", "p014-tsv00163", "p014-tsv00164", "p014-tsv00165", "p014-tsv00167", "p014-tsv00168", "p014-tsv00169", "p014-tsv00170", "p014-tsv00171", "p014-tsv00172", "p014-tsv00173", "p014-tsv00174", "p014-tsv00176", "p014-tsv00177", "p014-tsv00178", "p014-tsv00179", "p014-tsv00180", "p014-tsv00184", "p014-tsv00185", "p014-tsv00186", "p014-tsv00187", "p014-tsv00188", "p014-tsv00189", "p014-tsv00190", "p014-tsv00191", "p014-tsv00199", "p014-tsv00203", "p014-tsv00204", "p014-tsv00205", "p014-tsv00206", "p014-tsv00207", "p014-tsv00208", "p014-tsv00209", "p014-tsv00210", "p014-tsv00211", "p014-tsv00213", "p014-tsv00215", "p014-tsv00216", "p014-tsv00217", "p014-tsv00218", "p014-tsv00219", "p014-tsv00220", "p014-tsv00221", "p014-tsv00222", "p014-tsv00223", "p014-tsv00257", "p014-tsv00258", "p014-tsv00259", "p014-tsv00260", "p014-tsv00261", "p014-tsv00262", "p014-tsv00227", "p014-tsv00231", "p014-tsv00232", "p014-tsv00233", "p014-tsv00234", "p014-tsv00235", "p014-tsv00236", "p014-tsv00237", "p014-tsv00238", "p014-tsv00240", "p014-tsv00241", "p014-tsv00242", "p014-tsv00243", "p014-tsv00244", "p014-tsv00245", "p014-tsv00246", "p014-tsv00248", "p014-tsv00249", "p014-tsv00250", "p014-tsv00251", "p014-tsv00252", "p014-tsv00253", "p014-tsv00266", "p014-tsv00267", "p014-tsv00268", "p014-tsv00269", "p014-tsv00270", "p014-tsv00271", "p014-tsv00272", "p014-tsv00273", "p014-tsv00014", "p014-tsv00275", "p014-tsv00276", "p014-tsv00277", "p014-tsv00278", "p014-tsv00279", "p014-tsv00280", "p014-tsv00281", "p014-tsv00282", "p014-tsv00284", "p014-tsv00285", "p014-tsv00286", "p014-tsv00287", "p014-tsv00288", "p014-tsv00289", "p014-tsv00290", "p014-tsv00291", "p014-tsv00292", "p014-tsv00293", "p014-tsv00295", "p014-tsv00296", "p014-tsv00297", "p014-tsv00298", "p014-tsv00299", "p014-tsv00300", "p014-tsv00301", "p014-tsv00302", "p014-tsv00304", "p014-tsv00305", "p014-tsv00306", "p014-tsv00307", "p014-tsv00308", "p014-tsv00309", "p014-tsv00311", "p014-tsv00312", "p014-tsv00313", "p014-tsv00314", "p014-tsv00315", "p014-tsv00316", "p014-tsv00317", "p014-tsv00318", "p014-tsv00319", "p014-tsv00321", "p014-tsv00322", "p014-tsv00323", "p014-tsv00324", "p014-tsv00325", "p014-tsv00326", "p014-tsv00327", "p014-tsv00328", "p014-tsv00330", "p014-tsv00331", "p014-tsv00332", "p014-tsv00333", "p014-tsv00334", "p014-tsv00335", "p014-tsv00336", "p014-tsv00337", "p014-tsv00339", "p014-tsv00340", "p014-tsv00341", "p014-tsv00342", "p014-tsv00343", "p014-tsv00344", "p014-tsv00346" ], "text": "(1) Bei einer in der Bundesrepublik Deutschland ansäs-\nsigen Person wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von\nder Bemessungsgrundlage der deutschen Steuer die\nEinkünfte aus Liberia sowie die in Liberia gelegenen\nVermögenswerte ausgenommen, die nach diesem Ab-\nkommen in Liberia besteuert werden können. Die\nBundesrepublik Deutschland behält aber das Recht,\ndie auf diese Weise ausgenommenen Einkünfte und\nVermögenswerte bei der Festsetzung des Steuersatzes\nzu berücksichtigen. Auf Dividenden sind die vorste-\nhenden Bestimmungen dieses Buchstabens nur anzu-\nwenden, wenn die Dividenden an eine in der Bundes-\nrepublik Deutschland ansässige Gesellschaft von einer\nin Liberia ansässigen Gesellschaft gezahlt werden,\nderen Kapital zu mindestens 25 vom Hundert unmittel-\nbar der deutschen Gesellschaft gehört. Von der Be-\nmessungsgrundlage der deutschen Steuer werden eben-\nfalls Beteiligungen ausgenommen, deren Dividenden,\nfalls solche gezahlt werden, nach dem vorhergehenden\nSatz von der Steuerbemessungsgrundlage auszuneh-\nmen wären.\nAuf die von den nachstehenden Einkünften aus Liberia\nb\nzu erhebende deutsche Einkommensteuer und Körper-\nschaftsteuer einschließlich der Ergänzungsabgabe zur\nEinkommensteuer und Körperschaftsteuer wird unter\n‘Beachtung der Vorschriften des deutschen Steuerrechts\nüber die Anrechnung ausländischer Steuern die liberia-\nnische Steuer angerechnet, die nach liberianischem\nRecht und in Übereinstimmung mit diesem Abkommen\ngezahlt worden ist für:\nDividenden, die nicht unter Buchstabe a fallen;\naa)\ndies gilt mit der Maßgabe, daß bei Dividenden,\ndie unter Artikel 10 Absatz 2 Buchstabe a fallen,\nder anzurechnende Betrag sich auf 15 vom Hundert\ndes Bruttobetrages der Dividenden beläuft;\nZinsen, die unter Artikel 11 Absatz 2 fallen;\nbb\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2 fal-\nlen;\ndd) Gewinne, die unter Artikel 13 Absatz 3 fallen;\nVergütungen, die unter Artikel 16 fallen.\nee\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten deutschen Steuer\nübersteigen, der auf diese Einkünfte entfällt.\nFür die Zwecke der in Buchstabeb erwähnten An-\nCc\nrechnung gilt folgendes: Ist der Satz der liberianischen\nSteuer auf Zinsen oder auf die unter Artikel 12 Ab-\nsatz 2 Buchstabe b fallenden Lizenzgebühren auf Grund\nvon Sondermaßnahmen zur Förderung der wirtschaft-\nlichen Entwicklung in Liberia auf weniger als 10 vom\nHundert ermäßigt worden, so wird so verfahren, als\nhabe die liberianische Steuer 10 vom Hundert des\nBruttobetiages der Zinsen oder Lizenzgebühren be-\ntragen." }, "pages": [ 13, 14 ], "text": "(1) Bei einer in der Bundesrepublik Deutschland ansäs-\nsigen Person wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von\nder Bemessungsgrundlage der deutschen Steuer die\nEinkünfte aus Liberia sowie die in Liberia gelegenen\nVermögenswerte ausgenommen, die nach diesem Ab-\nkommen in Liberia besteuert werden können. Die\nBundesrepublik Deutschland behält aber das Recht,\ndie auf diese Weise ausgenommenen Einkünfte und\nVermögenswerte bei der Festsetzung des Steuersatzes\nzu berücksichtigen. Auf Dividenden sind die vorste-\nhenden Bestimmungen dieses Buchstabens nur anzu-\nwenden, wenn die Dividenden an eine in der Bundes-\nrepublik Deutschland ansässige Gesellschaft von einer\nin Liberia ansässigen Gesellschaft gezahlt werden,\nderen Kapital zu mindestens 25 vom Hundert unmittel-\nbar der deutschen Gesellschaft gehört. Von der Be-\nmessungsgrundlage der deutschen Steuer werden eben-\nfalls Beteiligungen ausgenommen, deren Dividenden,\nfalls solche gezahlt werden, nach dem vorhergehenden\nSatz von der Steuerbemessungsgrundlage auszuneh-\nmen wären.\nAuf die von den nachstehenden Einkünften aus Liberia\nb\nzu erhebende deutsche Einkommensteuer und Körper-\nschaftsteuer einschließlich der Ergänzungsabgabe zur\nEinkommensteuer und Körperschaftsteuer wird unter\n‘Beachtung der Vorschriften des deutschen Steuerrechts\nüber die Anrechnung ausländischer Steuern die liberia-\nnische Steuer angerechnet, die nach liberianischem\nRecht und in Übereinstimmung mit diesem Abkommen\ngezahlt worden ist für:\nDividenden, die nicht unter Buchstabe a fallen;\naa)\ndies gilt mit der Maßgabe, daß bei Dividenden,\ndie unter Artikel 10 Absatz 2 Buchstabe a fallen,\nder anzurechnende Betrag sich auf 15 vom Hundert\ndes Bruttobetrages der Dividenden beläuft;\nZinsen, die unter Artikel 11 Absatz 2 fallen;\nbb\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2 fal-\nlen;\ndd) Gewinne, die unter Artikel 13 Absatz 3 fallen;\nVergütungen, die unter Artikel 16 fallen.\nee\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten deutschen Steuer\nübersteigen, der auf diese Einkünfte entfällt.\nFür die Zwecke der in Buchstabeb erwähnten An-\nCc\nrechnung gilt folgendes: Ist der Satz der liberianischen\nSteuer auf Zinsen oder auf die unter Artikel 12 Ab-\nsatz 2 Buchstabe b fallenden Lizenzgebühren auf Grund\nvon Sondermaßnahmen zur Förderung der wirtschaft-\nlichen Entwicklung in Liberia auf weniger als 10 vom\nHundert ermäßigt worden, so wird so verfahren, als\nhabe die liberianische Steuer 10 vom Hundert des\nBruttobetiages der Zinsen oder Lizenzgebühren be-\ntragen." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-116", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130", "pdf-014-line-131", "pdf-014-line-134", "pdf-014-line-138", "pdf-014-line-139", "pdf-015-line-003", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011" ], "source_page": 14, "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 78.07044330377974, 508.54877342979285, 301.207951469902, 766.2836172311739 ], "source_line_ids": [ "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101", "pdf-014-line-103", "pdf-014-line-105", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-116", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-123", "pdf-014-line-125", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130", "pdf-014-line-131", "pdf-014-line-134", "pdf-014-line-138", "pdf-014-line-139" ], "source_page": 14 }, { "bbox": [ 75.3019878674755, 83.60464320947057, 285.1509099393374, 135.37308122328182 ], "source_line_ids": [ "pdf-015-line-003", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-009", "pdf-015-line-011" ], "source_page": 15 } ], "source_word_ids": [ "p014-tsv00350", "p014-tsv00351", "p014-tsv00352", "p014-tsv00353", "p014-tsv00354", "p014-tsv00355", "p014-tsv00356", "p014-tsv00357", "p014-tsv00358", "p014-tsv00362", "p014-tsv00363", "p014-tsv00364", "p014-tsv00365", "p014-tsv00369", "p014-tsv00370", "p014-tsv00371", "p014-tsv00372", "p014-tsv00373", "p014-tsv00374", "p014-tsv00375", "p014-tsv00376", "p014-tsv00377", "p014-tsv00385", "p014-tsv00386", "p014-tsv00387", "p014-tsv00388", "p014-tsv00389", "p014-tsv00391", "p014-tsv00392", "p014-tsv00393", "p014-tsv00394", "p014-tsv00395", "p014-tsv00396", "p014-tsv00397", "p014-tsv00399", "p014-tsv00400", "p014-tsv00401", "p014-tsv00402", "p014-tsv00403", "p014-tsv00404", "p014-tsv00405", "p014-tsv00407", "p014-tsv00408", "p014-tsv00409", "p014-tsv00410", "p014-tsv00411", "p014-tsv00412", "p014-tsv00414", "p014-tsv00415", "p014-tsv00416", "p014-tsv00417", "p014-tsv00418", "p014-tsv00419", "p014-tsv00421", "p014-tsv00422", "p014-tsv00423", "p014-tsv00424", "p014-tsv00425", "p014-tsv00426", "p014-tsv00427", "p014-tsv00428", "p014-tsv00429", "p014-tsv00431", "p014-tsv00432", "p014-tsv00433", "p014-tsv00434", "p014-tsv00435", "p014-tsv00436", "p014-tsv00438", "p014-tsv00439", "p014-tsv00440", "p014-tsv00441", "p014-tsv00442", "p014-tsv00443", "p014-tsv00444", "p014-tsv00446", "p014-tsv00381", "p014-tsv00450", "p014-tsv00451", "p014-tsv00452", "p014-tsv00453", "p014-tsv00454", "p014-tsv00455", "p014-tsv00456", "p014-tsv00457", "p014-tsv00459", "p014-tsv00460", "p014-tsv00461", "p014-tsv00462", "p014-tsv00463", "p014-tsv00465", "p014-tsv00466", "p014-tsv00467", "p014-tsv00468", "p014-tsv00469", "p014-tsv00470", "p014-tsv00471", "p014-tsv00472", "p014-tsv00474", "p014-tsv00475", "p014-tsv00476", "p014-tsv00477", "p014-tsv00478", "p014-tsv00479", "p014-tsv00481", "p014-tsv00482", "p014-tsv00483", "p014-tsv00484", "p014-tsv00485", "p014-tsv00486", "p014-tsv00488", "p014-tsv00489", "p014-tsv00490", "p014-tsv00491", "p014-tsv00492", "p014-tsv00493", "p014-tsv00494", "p014-tsv00496", "p014-tsv00497", "p014-tsv00498", "p014-tsv00499", "p014-tsv00500", "p014-tsv00501", "p014-tsv00502", "p014-tsv00504", "p014-tsv00505", "p014-tsv00506", "p014-tsv00507", "p014-tsv00511", "p014-tsv00512", "p014-tsv00513", "p014-tsv00514", "p014-tsv00515", "p014-tsv00516", "p014-tsv00517", "p014-tsv00518", "p014-tsv00519", "p014-tsv00521", "p014-tsv00522", "p014-tsv00523", "p014-tsv00524", "p014-tsv00525", "p014-tsv00526", "p014-tsv00527", "p014-tsv00528", "p014-tsv00532", "p014-tsv00533", "p014-tsv00534", "p014-tsv00535", "p014-tsv00536", "p014-tsv00537", "p014-tsv00538", "p014-tsv00539", "p014-tsv00541", "p015-tsv00020", "p015-tsv00021", "p015-tsv00022", "p015-tsv00023", "p015-tsv00024", "p015-tsv00025", "p015-tsv00026", "p015-tsv00027", "p015-tsv00028", "p015-tsv00030", "p015-tsv00031", "p015-tsv00032", "p015-tsv00033", "p015-tsv00034", "p015-tsv00035", "p015-tsv00036", "p015-tsv00040", "p015-tsv00041", "p015-tsv00042", "p015-tsv00043", "p015-tsv00044", "p015-tsv00045", "p015-tsv00046", "p015-tsv00047", "p015-tsv00049", "p015-tsv00050", "p015-tsv00051", "p015-tsv00052", "p015-tsv00053", "p015-tsv00054", "p015-tsv00056", "p015-tsv00057", "p015-tsv00058", "p015-tsv00059", "p015-tsv00060", "p015-tsv00061", "p015-tsv00062" ], "text": "(2) Bei einer in Liberia ansässigen Person wird die\nSteuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von\nder Bemessungsgrundlage der liberianischen Steuer\ndie Einkünfte aus der Bundesrepublik Deutschland so-\nwie die in der Bundesrepublik Deutschland gelegenen\nVermögenswerte ausgenommen, die nach diesem Ab-\nkommen in der Bundesrepublik Deutschland besteuert\nwerden können. Liberia behält aber das Recht, die auf\ndiese Weise ausgenommenen Einkünfte und Vermö-\ngenswerte bei der Festsetzung des Steuersatzes zu\nberücksichtigen.\nb\nAuf die von den nachstehenden Einkünften aus der\nBundesrepublik Deutschland zu erhebende liberiani-\nsche Steuer wird unter Beachtung der Vorschriften des\nliberianischen Steuerrechts über die Anrechnung aus-\nländischer Steuern die deutsche Steuer angerechnet,\ndie nach dem Recht der Bundesrepublik Deutschland\nund in Übereinstimmung mit diesem Abkommen ge-\n.zahlt worden ist für:\naa) Dividenden, die unter Artikel 10 Absatz 2 fallen;\nbb) Zinsen, die unter 11 Absatz 2 fallen;\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2\nfallen;\ndd} Gewinne, die unter Artikel 13 Absatz 3 fallen;\nee) Vergütungen, die unter Artikel 16 fallen.\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten liberianischen\nSteuer übersteigen, der auf diese Einkünfte entfällt." }, "pages": [ 14, 15 ], "text": "(2) Bei einer in Liberia ansässigen Person wird die\nSteuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von\nder Bemessungsgrundlage der liberianischen Steuer\ndie Einkünfte aus der Bundesrepublik Deutschland so-\nwie die in der Bundesrepublik Deutschland gelegenen\nVermögenswerte ausgenommen, die nach diesem Ab-\nkommen in der Bundesrepublik Deutschland besteuert\nwerden können. Liberia behält aber das Recht, die auf\ndiese Weise ausgenommenen Einkünfte und Vermö-\ngenswerte bei der Festsetzung des Steuersatzes zu\nberücksichtigen.\nb\nAuf die von den nachstehenden Einkünften aus der\nBundesrepublik Deutschland zu erhebende liberiani-\nsche Steuer wird unter Beachtung der Vorschriften des\nliberianischen Steuerrechts über die Anrechnung aus-\nländischer Steuern die deutsche Steuer angerechnet,\ndie nach dem Recht der Bundesrepublik Deutschland\nund in Übereinstimmung mit diesem Abkommen ge-\n.zahlt worden ist für:\naa) Dividenden, die unter Artikel 10 Absatz 2 fallen;\nbb) Zinsen, die unter 11 Absatz 2 fallen;\ncc) Lizenzgebühren, die unter Artikel 12 Absatz 2\nfallen;\ndd} Gewinne, die unter Artikel 13 Absatz 3 fallen;\nee) Vergütungen, die unter Artikel 16 fallen.\nDer anzurechnende Betrag darf jedoch nicht den Teil\nder vor der Anrechnung ermittelten liberianischen\nSteuer übersteigen, der auf diese Einkünfte entfällt." } ], "title": "Artikel 23\nBeireiung von der Doppelbesteuerung" }, { "body_sha256": "c3fb82899138e4bf9c6c7dcac05b69362b8ab03afa6be30682cd8c0fcdb0e2c2", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-030" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.12078394773682, 182.71213416639262, 285.7046010265982, 255.24331469911215 ], "source_line_ids": [ "pdf-015-line-017", "pdf-015-line-019", "pdf-015-line-021", "pdf-015-line-023", "pdf-015-line-025", "pdf-015-line-027", "pdf-015-line-029", "pdf-015-line-030" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00073", "p015-tsv00074", "p015-tsv00075", "p015-tsv00076", "p015-tsv00077", "p015-tsv00078", "p015-tsv00080", "p015-tsv00081", "p015-tsv00082", "p015-tsv00083", "p015-tsv00084", "p015-tsv00085", "p015-tsv00086", "p015-tsv00088", "p015-tsv00089", "p015-tsv00090", "p015-tsv00091", "p015-tsv00092", "p015-tsv00093", "p015-tsv00095", "p015-tsv00096", "p015-tsv00097", "p015-tsv00098", "p015-tsv00099", "p015-tsv00100", "p015-tsv00101", "p015-tsv00102", "p015-tsv00104", "p015-tsv00105", "p015-tsv00106", "p015-tsv00107", "p015-tsv00108", "p015-tsv00109", "p015-tsv00110", "p015-tsv00112", "p015-tsv00113", "p015-tsv00114", "p015-tsv00115", "p015-tsv00116", "p015-tsv00117", "p015-tsv00119", "p015-tsv00120", "p015-tsv00121", "p015-tsv00122", "p015-tsv00123", "p015-tsv00124", "p015-tsv00126", "p015-tsv00127", "p015-tsv00128", "p015-tsv00129" ], "text": "(1) Die Staatsangehörigen eines Vertragstaates dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung un-\nterworfen werden, die anders oder belastender sind als\ndie Besteuerung und die damit zusammenhängenden Ver-\npflichtungen, denen die Staatsangehörigen des anderen\nStaates unter gleichen Verhältnissen unterworfen sind\noder unterworfen werden können." }, "pages": [ 15 ], "text": "(1) Die Staatsangehörigen eines Vertragstaates dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung un-\nterworfen werden, die anders oder belastender sind als\ndie Besteuerung und die damit zusammenhängenden Ver-\npflichtungen, denen die Staatsangehörigen des anderen\nStaates unter gleichen Verhältnissen unterworfen sind\noder unterworfen werden können." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.12078394773682, 263.54841170667544, 285.9814465702286, 378.9892601118054 ], "source_line_ids": [ "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-041", "pdf-015-line-043", "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00133", "p015-tsv00134", "p015-tsv00135", "p015-tsv00136", "p015-tsv00137", "p015-tsv00138", "p015-tsv00139", "p015-tsv00140", "p015-tsv00142", "p015-tsv00143", "p015-tsv00144", "p015-tsv00145", "p015-tsv00146", "p015-tsv00147", "p015-tsv00148", "p015-tsv00150", "p015-tsv00151", "p015-tsv00152", "p015-tsv00153", "p015-tsv00154", "p015-tsv00155", "p015-tsv00156", "p015-tsv00157", "p015-tsv00158", "p015-tsv00160", "p015-tsv00161", "p015-tsv00162", "p015-tsv00163", "p015-tsv00164", "p015-tsv00165", "p015-tsv00166", "p015-tsv00167", "p015-tsv00169", "p015-tsv00170", "p015-tsv00171", "p015-tsv00172", "p015-tsv00173", "p015-tsv00174", "p015-tsv00178", "p015-tsv00179", "p015-tsv00180", "p015-tsv00181", "p015-tsv00182", "p015-tsv00183", "p015-tsv00184", "p015-tsv00185", "p015-tsv00187", "p015-tsv00188", "p015-tsv00189", "p015-tsv00190", "p015-tsv00191", "p015-tsv00192", "p015-tsv00193", "p015-tsv00194", "p015-tsv00195", "p015-tsv00197", "p015-tsv00198", "p015-tsv00199", "p015-tsv00200", "p015-tsv00201", "p015-tsv00203", "p015-tsv00204", "p015-tsv00205", "p015-tsv00206", "p015-tsv00207", "p015-tsv00208", "p015-tsv00209", "p015-tsv00211", "p015-tsv00212", "p015-tsv00213", "p015-tsv00214", "p015-tsv00215", "p015-tsv00216", "p015-tsv00217", "p015-tsv00219", "p015-tsv00220", "p015-tsv00221", "p015-tsv00222", "p015-tsv00223", "p015-tsv00224", "p015-tsv00225", "p015-tsv00226", "p015-tsv00227", "p015-tsv00228", "p015-tsv00230", "p015-tsv00231", "p015-tsv00232" ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter-\nnehmen eines Vertragstaates in dem anderen Vertrag-\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als verpflich-\nte sie einen Vertragstaat, den in dem anderen Vertrag-\nstaat ansässigen Personen Steuerfreibeträge, -vergünsti-\ngungen und -ermäßigungen auf Grund des Personenstan-\ndes oder der Familienlasten oder sonstiger persönlicher\nUmstände zu gewähren, die er den in seinem Gebiet an-\nsässigen Personen gewährt." }, "pages": [ 15 ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter-\nnehmen eines Vertragstaates in dem anderen Vertrag-\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als verpflich-\nte sie einen Vertragstaat, den in dem anderen Vertrag-\nstaat ansässigen Personen Steuerfreibeträge, -vergünsti-\ngungen und -ermäßigungen auf Grund des Personenstan-\ndes oder der Familienlasten oder sonstiger persönlicher\nUmstände zu gewähren, die er den in seinem Gebiet an-\nsässigen Personen gewährt." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-015-line-054", "pdf-015-line-056", "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-066", "pdf-015-line-068", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-073" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.39762949136724, 385.91017428477477, 286.8119832011199, 485.57133837553437 ], "source_line_ids": [ "pdf-015-line-054", "pdf-015-line-056", "pdf-015-line-058", "pdf-015-line-060", "pdf-015-line-062", "pdf-015-line-064", "pdf-015-line-066", "pdf-015-line-068", "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-073" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00236", "p015-tsv00237", "p015-tsv00238", "p015-tsv00239", "p015-tsv00240", "p015-tsv00241", "p015-tsv00242", "p015-tsv00244", "p015-tsv00245", "p015-tsv00246", "p015-tsv00247", "p015-tsv00248", "p015-tsv00249", "p015-tsv00250", "p015-tsv00251", "p015-tsv00253", "p015-tsv00254", "p015-tsv00255", "p015-tsv00256", "p015-tsv00257", "p015-tsv00258", "p015-tsv00259", "p015-tsv00261", "p015-tsv00262", "p015-tsv00263", "p015-tsv00264", "p015-tsv00265", "p015-tsv00266", "p015-tsv00267", "p015-tsv00269", "p015-tsv00270", "p015-tsv00271", "p015-tsv00272", "p015-tsv00273", "p015-tsv00274", "p015-tsv00275", "p015-tsv00276", "p015-tsv00278", "p015-tsv00279", "p015-tsv00280", "p015-tsv00281", "p015-tsv00282", "p015-tsv00283", "p015-tsv00285", "p015-tsv00286", "p015-tsv00287", "p015-tsv00288", "p015-tsv00289", "p015-tsv00290", "p015-tsv00291", "p015-tsv00293", "p015-tsv00294", "p015-tsv00295", "p015-tsv00296", "p015-tsv00297", "p015-tsv00298", "p015-tsv00299", "p015-tsv00300", "p015-tsv00301", "p015-tsv00303", "p015-tsv00304", "p015-tsv00305", "p015-tsv00306", "p015-tsv00307", "p015-tsv00308", "p015-tsv00310", "p015-tsv00311", "p015-tsv00312", "p015-tsv00313", "p015-tsv00314", "p015-tsv00315", "p015-tsv00316", "p015-tsv00318", "p015-tsv00319", "p015-tsv00320" ], "text": "(3) Die Unternehmen eines Vertragstaates, deren Kapi-\ntal ganz oder teilweise, unmittelbar oder mittelbar, einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Staat weder einer\nBesteuerung noch einer damit zusammenhängenden Ver-\npflichtung unterworfen werden, die anders oder belasten-\nder sind als die Besteuerung und die damit zusammen-\nhängenden Verpflichtungen, denen andere ähnliche Unter-\nnehmen des erstgenannten Staates unterworfen sind oder\nunterworfen werden können." }, "pages": [ 15 ], "text": "(3) Die Unternehmen eines Vertragstaates, deren Kapi-\ntal ganz oder teilweise, unmittelbar oder mittelbar, einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Staat weder einer\nBesteuerung noch einer damit zusammenhängenden Ver-\npflichtung unterworfen werden, die anders oder belasten-\nder sind als die Besteuerung und die damit zusammen-\nhängenden Verpflichtungen, denen andere ähnliche Unter-\nnehmen des erstgenannten Staates unterworfen sind oder\nunterworfen werden können." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-015-line-075", "pdf-015-line-077" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 64.22816612225851, 491.9385794146662, 286.5351376574895, 509.93295626438675 ], "source_line_ids": [ "pdf-015-line-075", "pdf-015-line-077" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00324", "p015-tsv00325", "p015-tsv00326", "p015-tsv00327", "p015-tsv00328", "p015-tsv00329", "p015-tsv00330", "p015-tsv00331", "p015-tsv00333", "p015-tsv00334", "p015-tsv00335", "p015-tsv00336", "p015-tsv00337", "p015-tsv00338" ], "text": "(4) In diesem Artikel bedeutet der Ausdruck „Besteue-\nrung” Steuern jeder Art und Bezeichnung." }, "pages": [ 15 ], "text": "(4) In diesem Artikel bedeutet der Ausdruck „Besteue-\nrung” Steuern jeder Art und Bezeichnung." } ], "title": "Artikel 24\nGleichbehandlung" }, { "body_sha256": "5c9b73f0173b87df5ed3809f934c0a0de41eb0ec1cbefadbb15d2cd3e7bfe622", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-083", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-096" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 63.67447503499766, 554.7804801052285, 286.8119832011199, 628.4190069056232 ], "source_line_ids": [ "pdf-015-line-083", "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093", "pdf-015-line-095", "pdf-015-line-096" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00349", "p015-tsv00350", "p015-tsv00351", "p015-tsv00352", "p015-tsv00353", "p015-tsv00354", "p015-tsv00355", "p015-tsv00356", "p015-tsv00357", "p015-tsv00359", "p015-tsv00360", "p015-tsv00361", "p015-tsv00362", "p015-tsv00363", "p015-tsv00364", "p015-tsv00366", "p015-tsv00367", "p015-tsv00368", "p015-tsv00369", "p015-tsv00370", "p015-tsv00371", "p015-tsv00372", "p015-tsv00373", "p015-tsv00375", "p015-tsv00376", "p015-tsv00377", "p015-tsv00378", "p015-tsv00379", "p015-tsv00380", "p015-tsv00381", "p015-tsv00382", "p015-tsv00384", "p015-tsv00385", "p015-tsv00386", "p015-tsv00387", "p015-tsv00388", "p015-tsv00389", "p015-tsv00390", "p015-tsv00391", "p015-tsv00392", "p015-tsv00394", "p015-tsv00395", "p015-tsv00396", "p015-tsv00397", "p015-tsv00398", "p015-tsv00400", "p015-tsv00401", "p015-tsv00402", "p015-tsv00403", "p015-tsv00404", "p015-tsv00405", "p015-tsv00406", "p015-tsv00407", "p015-tsv00409", "p015-tsv00410", "p015-tsv00411", "p015-tsv00412", "p015-tsv00413", "p015-tsv00414", "p015-tsv00415" ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person der\nAuffassung, daß die Maßnahmen eines Vertragstaates\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlichem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaates unterbreiten, in dem sie ansässig ist." }, "pages": [ 15 ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person der\nAuffassung, daß die Maßnahmen eines Vertragstaates\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlichem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaates unterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 64.22816612225851, 635.8935942124301, 287.08882874475034, 700.396514304505 ], "source_line_ids": [ "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00419", "p015-tsv00420", "p015-tsv00421", "p015-tsv00422", "p015-tsv00423", "p015-tsv00424", "p015-tsv00425", "p015-tsv00426", "p015-tsv00428", "p015-tsv00429", "p015-tsv00430", "p015-tsv00431", "p015-tsv00432", "p015-tsv00433", "p015-tsv00434", "p015-tsv00435", "p015-tsv00436", "p015-tsv00437", "p015-tsv00439", "p015-tsv00440", "p015-tsv00441", "p015-tsv00442", "p015-tsv00443", "p015-tsv00444", "p015-tsv00445", "p015-tsv00447", "p015-tsv00448", "p015-tsv00449", "p015-tsv00450", "p015-tsv00451", "p015-tsv00452", "p015-tsv00453", "p015-tsv00454", "p015-tsv00456", "p015-tsv00457", "p015-tsv00458", "p015-tsv00459", "p015-tsv00460", "p015-tsv00461", "p015-tsv00462", "p015-tsv00463", "p015-tsv00465", "p015-tsv00466", "p015-tsv00467", "p015-tsv00468", "p015-tsv00469", "p015-tsv00470", "p015-tsv00471", "p015-tsv00473", "p015-tsv00474", "p015-tsv00475" ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine\nbefriedigende Lösung herbeizuführen, so wird sie sich\nbemühen, den Fall durch Verständigung mit der zustän-\ndigen Behörde des anderen Vertragstaates so zu regeln,\ndaß eine dem Abkommen nicht entsprechende Besteue-\nrung vermieden wird." }, "pages": [ 15 ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine\nbefriedigende Lösung herbeizuführen, so wird sie sich\nbemühen, den Fall durch Verständigung mit der zustän-\ndigen Behörde des anderen Vertragstaates so zu regeln,\ndaß eine dem Abkommen nicht entsprechende Besteue-\nrung vermieden wird." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-015-line-112", "pdf-015-line-114", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-123" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 64.22816612225851, 708.1479381782308, 287.3656742883808, 771.5435120026307 ], "source_line_ids": [ "pdf-015-line-112", "pdf-015-line-114", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121", "pdf-015-line-123" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00479", "p015-tsv00480", "p015-tsv00481", "p015-tsv00482", "p015-tsv00483", "p015-tsv00484", "p015-tsv00485", "p015-tsv00487", "p015-tsv00488", "p015-tsv00489", "p015-tsv00490", "p015-tsv00491", "p015-tsv00492", "p015-tsv00493", "p015-tsv00494", "p015-tsv00496", "p015-tsv00497", "p015-tsv00498", "p015-tsv00499", "p015-tsv00500", "p015-tsv00501", "p015-tsv00502", "p015-tsv00504", "p015-tsv00505", "p015-tsv00506", "p015-tsv00507", "p015-tsv00508", "p015-tsv00509", "p015-tsv00510", "p015-tsv00512", "p015-tsv00513", "p015-tsv00514", "p015-tsv00515", "p015-tsv00516", "p015-tsv00517", "p015-tsv00518", "p015-tsv00519", "p015-tsv00521", "p015-tsv00522", "p015-tsv00523", "p015-tsv00524", "p015-tsv00525", "p015-tsv00526", "p015-tsv00527", "p015-tsv00528", "p015-tsv00530", "p015-tsv00531", "p015-tsv00532", "p015-tsv00533", "p015-tsv00534" ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\nden sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung des Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fällen, die in dem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, "pages": [ 15 ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\nden sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung des Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fällen, die in dem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 75.85567895473635, 77.23740217033871, 298.99318712085864, 103.26003946070372 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00010", "p016-tsv00011", "p016-tsv00012", "p016-tsv00013", "p016-tsv00014", "p016-tsv00015", "p016-tsv00016", "p016-tsv00018", "p016-tsv00019", "p016-tsv00020", "p016-tsv00021", "p016-tsv00022", "p016-tsv00023", "p016-tsv00024", "p016-tsv00025", "p016-tsv00027", "p016-tsv00028", "p016-tsv00029" ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kön-\nnen für die Zwecke der Anwendung dieses Abkommens\nunmittelbar miteinander verkehren." }, "pages": [ 16 ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kön-\nnen für die Zwecke der Anwendung dieses Abkommens\nunmittelbar miteinander verkehren." } ], "title": "Artikel 25\nVerständigungsveriahren" }, { "body_sha256": "0402d583d9e81b7a9c93dff10aa45f76837f093e4ad6816c928f7350f6aad8af", "id": "article-26", "label": "26", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.4093700419972, 146.72338046695165, 299.82372375174987, 238.07944755014796 ], "source_line_ids": [ "pdf-016-line-013", "pdf-016-line-015", "pdf-016-line-017", "pdf-016-line-019", "pdf-016-line-021", "pdf-016-line-023", "pdf-016-line-025", "pdf-016-line-027", "pdf-016-line-029", "pdf-016-line-031" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00042", "p016-tsv00043", "p016-tsv00044", "p016-tsv00045", "p016-tsv00046", "p016-tsv00047", "p016-tsv00048", "p016-tsv00050", "p016-tsv00051", "p016-tsv00052", "p016-tsv00053", "p016-tsv00054", "p016-tsv00055", "p016-tsv00056", "p016-tsv00058", "p016-tsv00059", "p016-tsv00060", "p016-tsv00061", "p016-tsv00062", "p016-tsv00063", "p016-tsv00064", "p016-tsv00066", "p016-tsv00067", "p016-tsv00068", "p016-tsv00069", "p016-tsv00070", "p016-tsv00071", "p016-tsv00073", "p016-tsv00074", "p016-tsv00075", "p016-tsv00076", "p016-tsv00077", "p016-tsv00078", "p016-tsv00079", "p016-tsv00081", "p016-tsv00082", "p016-tsv00083", "p016-tsv00084", "p016-tsv00085", "p016-tsv00086", "p016-tsv00087", "p016-tsv00089", "p016-tsv00090", "p016-tsv00091", "p016-tsv00092", "p016-tsv00093", "p016-tsv00094", "p016-tsv00095", "p016-tsv00096", "p016-tsv00098", "p016-tsv00099", "p016-tsv00100", "p016-tsv00101", "p016-tsv00102", "p016-tsv00103", "p016-tsv00104", "p016-tsv00105", "p016-tsv00107", "p016-tsv00108", "p016-tsv00109", "p016-tsv00110", "p016-tsv00111", "p016-tsv00112", "p016-tsv00113", "p016-tsv00114", "p016-tsv00116" ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens und zur Verhinderung von Steuer-\nhinterziehung erforderlich sind. Alle so ausgetauschten\nInformationen sind geheimzuhalten und dürfen nur sol-\nchen Personen, Behörden oder Gerichten zugänglich ge-\nmacht werden, die mit der Veranlagung oder Erhebung\nder unter das Abkommen fallenden Steuern oder straf-\nrechtlicher Verfolgung in bezug auf diese Steuern befaßt\nsind." }, "pages": [ 16 ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens und zur Verhinderung von Steuer-\nhinterziehung erforderlich sind. Alle so ausgetauschten\nInformationen sind geheimzuhalten und dürfen nur sol-\nchen Personen, Behörden oder Gerichten zugänglich ge-\nmacht werden, die mit der Veranlagung oder Erhebung\nder unter das Abkommen fallenden Steuern oder straf-\nrechtlicher Verfolgung in bezug auf diese Steuern befaßt\nsind." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053", "pdf-016-line-055" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.96306112925805, 245.00036172311738, 300.3774148390107, 378.158750411049 ], "source_line_ids": [ "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-037", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049", "pdf-016-line-051", "pdf-016-line-053", "pdf-016-line-055" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00120", "p016-tsv00121", "p016-tsv00122", "p016-tsv00123", "p016-tsv00124", "p016-tsv00125", "p016-tsv00126", "p016-tsv00127", "p016-tsv00128", "p016-tsv00129", "p016-tsv00130", "p016-tsv00132", "p016-tsv00133", "p016-tsv00134", "p016-tsv00135", "p016-tsv00136", "p016-tsv00140", "p016-tsv00141", "p016-tsv00142", "p016-tsv00143", "p016-tsv00144", "p016-tsv00145", "p016-tsv00147", "p016-tsv00148", "p016-tsv00149", "p016-tsv00150", "p016-tsv00151", "p016-tsv00152", "p016-tsv00153", "p016-tsv00155", "p016-tsv00156", "p016-tsv00157", "p016-tsv00161", "p016-tsv00162", "p016-tsv00163", "p016-tsv00164", "p016-tsv00165", "p016-tsv00166", "p016-tsv00167", "p016-tsv00168", "p016-tsv00169", "p016-tsv00171", "p016-tsv00172", "p016-tsv00173", "p016-tsv00174", "p016-tsv00175", "p016-tsv00176", "p016-tsv00178", "p016-tsv00179", "p016-tsv00180", "p016-tsv00181", "p016-tsv00182", "p016-tsv00183", "p016-tsv00187", "p016-tsv00188", "p016-tsv00189", "p016-tsv00190", "p016-tsv00191", "p016-tsv00192", "p016-tsv00193", "p016-tsv00194", "p016-tsv00196", "p016-tsv00197", "p016-tsv00198", "p016-tsv00199", "p016-tsv00200", "p016-tsv00201", "p016-tsv00203", "p016-tsv00204", "p016-tsv00205", "p016-tsv00206", "p016-tsv00207", "p016-tsv00209", "p016-tsv00210", "p016-tsv00211", "p016-tsv00212", "p016-tsv00213" ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als ver-\npflichte er einen der Vertragstaaten:\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaates abweichen;\nb) Angaben zu übermitteln, die nach den Gesetzen oder\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaates nicht beschafft werden können;\nc) Informationen zu erteilen, die ein Handels-, Ge-\nschafts-, Gewerbe- oder Berufsgeheimnis oder ein\nGeschäftsverfahren preisgeben würden oder deren\nErteilung der öffentlichen Ordnung widerspräche." }, "pages": [ 16 ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als ver-\npflichte er einen der Vertragstaaten:\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaates abweichen;\nb) Angaben zu übermitteln, die nach den Gesetzen oder\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaates nicht beschafft werden können;\nc) Informationen zu erteilen, die ein Handels-, Ge-\nschafts-, Gewerbe- oder Berufsgeheimnis oder ein\nGeschäftsverfahren preisgeben würden oder deren\nErteilung der öffentlichen Ordnung widerspräche." } ], "title": "Artikel 26\nAustausch von Informationen" }, { "body_sha256": "e453016382fba6fc815294679cf70b599a7c82f9c0e7d90485df2bbdf1aa1fc8", "id": "article-27", "label": "27", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-065", "pdf-016-line-067" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 78.07044330377974, 421.3452548503781, 300.65426038264116, 457.61084511673795 ], "source_line_ids": [ "pdf-016-line-061", "pdf-016-line-063", "pdf-016-line-065", "pdf-016-line-067" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00227", "p016-tsv00228", "p016-tsv00229", "p016-tsv00230", "p016-tsv00231", "p016-tsv00232", "p016-tsv00233", "p016-tsv00235", "p016-tsv00236", "p016-tsv00237", "p016-tsv00238", "p016-tsv00239", "p016-tsv00240", "p016-tsv00241", "p016-tsv00243", "p016-tsv00244", "p016-tsv00245", "p016-tsv00246", "p016-tsv00247", "p016-tsv00248", "p016-tsv00249", "p016-tsv00250", "p016-tsv00252", "p016-tsv00253" ], "text": "(1) Dieses Abkommen berührt nicht die diplomatischen\nund konsularischen Vorrechte nach den allgemeinen Re-\ngeln des Vélkerrechts oder auf Grund besonderer inter-\nnationaler Vereinbarungen." }, "pages": [ 16 ], "text": "(1) Dieses Abkommen berührt nicht die diplomatischen\nund konsularischen Vorrechte nach den allgemeinen Re-\ngeln des Vélkerrechts oder auf Grund besonderer inter-\nnationaler Vereinbarungen." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-070", "pdf-016-line-071", "pdf-016-line-073", "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-080" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 78.6241343910406, 463.4244130220323, 300.9311059262716, 516.5770338704374 ], "source_line_ids": [ "pdf-016-line-070", "pdf-016-line-071", "pdf-016-line-073", "pdf-016-line-075", "pdf-016-line-077", "pdf-016-line-080" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00257", "p016-tsv00258", "p016-tsv00259", "p016-tsv00260", "p016-tsv00261", "p016-tsv00262", "p016-tsv00263", "p016-tsv00264", "p016-tsv00266", "p016-tsv00267", "p016-tsv00268", "p016-tsv00269", "p016-tsv00270", "p016-tsv00271", "p016-tsv00272", "p016-tsv00274", "p016-tsv00275", "p016-tsv00276", "p016-tsv00277", "p016-tsv00278", "p016-tsv00279", "p016-tsv00281", "p016-tsv00282", "p016-tsv00283", "p016-tsv00284", "p016-tsv00285", "p016-tsv00286", "p016-tsv00287", "p016-tsv00289", "p016-tsv00290", "p016-tsv00291", "p016-tsv00292", "p016-tsv00293", "p016-tsv00294", "p016-tsv00295", "p016-tsv00297", "p016-tsv00298" ], "text": "(2) Soweit Einkünfte oder Vermögen wegen der einer\nPerson nach den allgemeinen Regeln des Völkerrechts\noder auf Grund besonderer internationaler Vereinbarun-\ngen zustehenden Vorrechte im Empfangsstaat nicht be-\nsteuert werden, steht das Besteuerungsrecht dem Ent-\nsendestaat zu." }, "pages": [ 16 ], "text": "(2) Soweit Einkünfte oder Vermögen wegen der einer\nPerson nach den allgemeinen Regeln des Völkerrechts\noder auf Grund besonderer internationaler Vereinbarun-\ngen zustehenden Vorrechte im Empfangsstaat nicht be-\nsteuert werden, steht das Besteuerungsrecht dem Ent-\nsendestaat zu." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087", "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 78.6241343910406, 524.0516211772443, 301.207951469902, 606.8257546859586 ], "source_line_ids": [ "pdf-016-line-081", "pdf-016-line-083", "pdf-016-line-085", "pdf-016-line-087", "pdf-016-line-089", "pdf-016-line-091", "pdf-016-line-093", "pdf-016-line-095", "pdf-016-line-097" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00302", "p016-tsv00303", "p016-tsv00304", "p016-tsv00305", "p016-tsv00306", "p016-tsv00307", "p016-tsv00308", "p016-tsv00309", "p016-tsv00311", "p016-tsv00312", "p016-tsv00313", "p016-tsv00314", "p016-tsv00315", "p016-tsv00316", "p016-tsv00318", "p016-tsv00319", "p016-tsv00320", "p016-tsv00321", "p016-tsv00322", "p016-tsv00323", "p016-tsv00324", "p016-tsv00326", "p016-tsv00327", "p016-tsv00328", "p016-tsv00329", "p016-tsv00330", "p016-tsv00331", "p016-tsv00332", "p016-tsv00333", "p016-tsv00334", "p016-tsv00336", "p016-tsv00337", "p016-tsv00338", "p016-tsv00339", "p016-tsv00340", "p016-tsv00341", "p016-tsv00343", "p016-tsv00344", "p016-tsv00345", "p016-tsv00346", "p016-tsv00347", "p016-tsv00348", "p016-tsv00350", "p016-tsv00351", "p016-tsv00352", "p016-tsv00353", "p016-tsv00354", "p016-tsv00355", "p016-tsv00356", "p016-tsv00357", "p016-tsv00358", "p016-tsv00360", "p016-tsv00361", "p016-tsv00362", "p016-tsv00363", "p016-tsv00364", "p016-tsv00365", "p016-tsv00366", "p016-tsv00367", "p016-tsv00369", "p016-tsv00370" ], "text": "(3) Bei Anwendung des Abkommens gelten die Ange-\nhörigen einer diplomatischen oder konsularischen Ver-\ntretung, die ein Vertragstaat im anderen Vertragstaat\noder in einem dritten Staat unterhält, sowie die ihnen\nnahestehenden Personen als im Entsendestaat ansässig,\nwenn sie die Staatsangehörigkeit des Entsendestaates\nbesitzen und dort zu den Steuern vom Einkommen und\nvom Vermögen wie in diesem Staat ansässige Personen\nherangezogen werden." }, "pages": [ 16 ], "text": "(3) Bei Anwendung des Abkommens gelten die Ange-\nhörigen einer diplomatischen oder konsularischen Ver-\ntretung, die ein Vertragstaat im anderen Vertragstaat\noder in einem dritten Staat unterhält, sowie die ihnen\nnahestehenden Personen als im Entsendestaat ansässig,\nwenn sie die Staatsangehörigkeit des Entsendestaates\nbesitzen und dort zu den Steuern vom Einkommen und\nvom Vermögen wie in diesem Staat ansässige Personen\nherangezogen werden." } ], "title": "Artikel 27\nDiplomatische und konsularische Vorrechte" }, { "body_sha256": "f9c5cc7df749979bf0126538b322136de763c6651c04e6807e09a730f6754b4d", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-016-line-103", "pdf-016-line-105", "pdf-016-line-107", "pdf-016-line-109", "pdf-016-line-111" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 76.13252449836678, 647.2438934561, 301.4847970135324, 692.3682538638606 ], "source_line_ids": [ "pdf-016-line-103", "pdf-016-line-105", "pdf-016-line-107", "pdf-016-line-109", "pdf-016-line-111" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00382", "p016-tsv00383", "p016-tsv00384", "p016-tsv00385", "p016-tsv00386", "p016-tsv00387", "p016-tsv00388", "p016-tsv00389", "p016-tsv00390", "p016-tsv00392", "p016-tsv00393", "p016-tsv00394", "p016-tsv00395", "p016-tsv00396", "p016-tsv00397", "p016-tsv00398", "p016-tsv00400", "p016-tsv00401", "p016-tsv00402", "p016-tsv00403", "p016-tsv00404", "p016-tsv00405", "p016-tsv00406", "p016-tsv00408", "p016-tsv00409", "p016-tsv00410", "p016-tsv00411", "p016-tsv00412", "p016-tsv00413", "p016-tsv00414", "p016-tsv00416", "p016-tsv00417", "p016-tsv00418", "p016-tsv00419" ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern\n“nicht die Regierung der Bundesrepublik Deutschland ge-\ngenüber der Regierung der Republik Liberia innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt." }, "pages": [ 16 ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern\n“nicht die Regierung der Bundesrepublik Deutschland ge-\ngenüber der Regierung der Republik Liberia innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt." } ], "title": "Artikel 28\nLand Berlin" }, { "body_sha256": "3bf455e52fa7a99708237fed6ab22dc583541a07f35ccf27611a36663a424930", "id": "article-29", "label": "29", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 79.73151656556229, 740.260979940809, 301.207951469902, 766.2836172311739 ], "source_line_ids": [ "pdf-016-line-118", "pdf-016-line-120", "pdf-016-line-122" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00430", "p016-tsv00431", "p016-tsv00432", "p016-tsv00433", "p016-tsv00434", "p016-tsv00435", "p016-tsv00436", "p016-tsv00437", "p016-tsv00439", "p016-tsv00440", "p016-tsv00441", "p016-tsv00442", "p016-tsv00443", "p016-tsv00444", "p016-tsv00445", "p016-tsv00446", "p016-tsv00448", "p016-tsv00449" ], "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Rati-\nfikationsurkunden sollen so bald wie möglich in Bonn\nausgetauscht werden." }, "pages": [ 16 ], "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Rati-\nfikationsurkunden sollen so bald wie möglich in Bonn\nausgetauscht werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006", "pdf-017-line-009", "pdf-017-line-010", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-019", "pdf-017-line-022", "pdf-017-line-024", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 60.35232851143257, 81.66678724103913, 283.4898366775548, 213.71782966129564 ], "source_line_ids": [ "pdf-017-line-004", "pdf-017-line-006", "pdf-017-line-009", "pdf-017-line-010", "pdf-017-line-012", "pdf-017-line-014", "pdf-017-line-016", "pdf-017-line-019", "pdf-017-line-022", "pdf-017-line-024", "pdf-017-line-025", "pdf-017-line-027", "pdf-017-line-029" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00015", "p017-tsv00016", "p017-tsv00017", "p017-tsv00018", "p017-tsv00019", "p017-tsv00020", "p017-tsv00021", "p017-tsv00022", "p017-tsv00023", "p017-tsv00025", "p017-tsv00026", "p017-tsv00027", "p017-tsv00028", "p017-tsv00029", "p017-tsv00030", "p017-tsv00031", "p017-tsv00032", "p017-tsv00034", "p017-tsv00038", "p017-tsv00039", "p017-tsv00040", "p017-tsv00041", "p017-tsv00042", "p017-tsv00043", "p017-tsv00044", "p017-tsv00045", "p017-tsv00046", "p017-tsv00048", "p017-tsv00049", "p017-tsv00050", "p017-tsv00051", "p017-tsv00052", "p017-tsv00053", "p017-tsv00054", "p017-tsv00056", "p017-tsv00057", "p017-tsv00058", "p017-tsv00062", "p017-tsv00063", "p017-tsv00064", "p017-tsv00065", "p017-tsv00066", "p017-tsv00067", "p017-tsv00068", "p017-tsv00069", "p017-tsv00070", "p017-tsv00071", "p017-tsv00072", "p017-tsv00076", "p017-tsv00077", "p017-tsv00078", "p017-tsv00079", "p017-tsv00080", "p017-tsv00081", "p017-tsv00082", "p017-tsv00090", "p017-tsv00091", "p017-tsv00092", "p017-tsv00093", "p017-tsv00094", "p017-tsv00095", "p017-tsv00096", "p017-tsv00097", "p017-tsv00086", "p017-tsv00099", "p017-tsv00100", "p017-tsv00101", "p017-tsv00102", "p017-tsv00103", "p017-tsv00104", "p017-tsv00105", "p017-tsv00107", "p017-tsv00108", "p017-tsv00109", "p017-tsv00110", "p017-tsv00111", "p017-tsv00112", "p017-tsv00113", "p017-tsv00114", "p017-tsv00116" ], "text": "(2) Dieses Abkommen tritt am Tage nach dem Aus-\ntausch der Ratifikationsurkunden in Kraft und ist anzu-\nwenden:\na) in der Bundesrepublik Deutschland auf die Steuern, die\nfür den Veranlagunyszeitraum 1970 und die folgenden\nVeranlagungszeiträume erhoben werden;\nb) in Liberia auf die Steuern, die für das Steuerjahr 1970\nund für die folgenden Steuerjahre erhoben werden;\nin beiden Vertragstaaten auf die im Abzugsweg er-\nc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember 1969 gezahlt\nwerden." }, "pages": [ 17 ], "text": "(2) Dieses Abkommen tritt am Tage nach dem Aus-\ntausch der Ratifikationsurkunden in Kraft und ist anzu-\nwenden:\na) in der Bundesrepublik Deutschland auf die Steuern, die\nfür den Veranlagunyszeitraum 1970 und die folgenden\nVeranlagungszeiträume erhoben werden;\nb) in Liberia auf die Steuern, die für das Steuerjahr 1970\nund für die folgenden Steuerjahre erhoben werden;\nin beiden Vertragstaaten auf die im Abzugsweg er-\nc\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember 1969 gezahlt\nwerden." } ], "title": "Artikel 29\nInkrafttreten" }, { "body_sha256": "dffa34a7ce29a4f346510be3cc304e010ec7f129b3130dd0f7f6dcf090591604", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-035", "pdf-017-line-037", "pdf-017-line-038", "pdf-017-line-041", "pdf-017-line-042", "pdf-017-line-044", "pdf-017-line-046", "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-054", "pdf-017-line-055", "pdf-017-line-057", "pdf-017-line-058", "pdf-017-line-059", "pdf-017-line-062", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-069", "pdf-017-line-070", "pdf-017-line-072", "pdf-017-line-074" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 60.62917405506299, 253.58229529759947, 283.76668222118525, 461.48655705360085 ], "source_line_ids": [ "pdf-017-line-035", "pdf-017-line-037", "pdf-017-line-038", "pdf-017-line-041", "pdf-017-line-042", "pdf-017-line-044", "pdf-017-line-046", "pdf-017-line-049", "pdf-017-line-051", "pdf-017-line-054", "pdf-017-line-055", "pdf-017-line-057", "pdf-017-line-058", "pdf-017-line-059", "pdf-017-line-062", "pdf-017-line-064", "pdf-017-line-066", "pdf-017-line-069", "pdf-017-line-070", "pdf-017-line-072", "pdf-017-line-074" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00127", "p017-tsv00128", "p017-tsv00129", "p017-tsv00130", "p017-tsv00131", "p017-tsv00132", "p017-tsv00133", "p017-tsv00135", "p017-tsv00136", "p017-tsv00137", "p017-tsv00138", "p017-tsv00139", "p017-tsv00140", "p017-tsv00141", "p017-tsv00142", "p017-tsv00144", "p017-tsv00145", "p017-tsv00146", "p017-tsv00147", "p017-tsv00148", "p017-tsv00149", "p017-tsv00150", "p017-tsv00152", "p017-tsv00153", "p017-tsv00154", "p017-tsv00155", "p017-tsv00156", "p017-tsv00157", "p017-tsv00158", "p017-tsv00159", "p017-tsv00160", "p017-tsv00162", "p017-tsv00163", "p017-tsv00164", "p017-tsv00165", "p017-tsv00166", "p017-tsv00167", "p017-tsv00168", "p017-tsv00170", "p017-tsv00171", "p017-tsv00172", "p017-tsv00173", "p017-tsv00174", "p017-tsv00175", "p017-tsv00177", "p017-tsv00178", "p017-tsv00179", "p017-tsv00180", "p017-tsv00181", "p017-tsv00182", "p017-tsv00183", "p017-tsv00184", "p017-tsv00185", "p017-tsv00189", "p017-tsv00190", "p017-tsv00191", "p017-tsv00192", "p017-tsv00193", "p017-tsv00194", "p017-tsv00195", "p017-tsv00196", "p017-tsv00198", "p017-tsv00199", "p017-tsv00200", "p017-tsv00201", "p017-tsv00202", "p017-tsv00203", "p017-tsv00204", "p017-tsv00205", "p017-tsv00207", "p017-tsv00208", "p017-tsv00209", "p017-tsv00210", "p017-tsv00211", "p017-tsv00212", "p017-tsv00213", "p017-tsv00215", "p017-tsv00216", "p017-tsv00217", "p017-tsv00218", "p017-tsv00219", "p017-tsv00220", "p017-tsv00221", "p017-tsv00223", "p017-tsv00224", "p017-tsv00225", "p017-tsv00229", "p017-tsv00233", "p017-tsv00234", "p017-tsv00235", "p017-tsv00236", "p017-tsv00237", "p017-tsv00238", "p017-tsv00239", "p017-tsv00240", "p017-tsv00241", "p017-tsv00243", "p017-tsv00244", "p017-tsv00245", "p017-tsv00246", "p017-tsv00247", "p017-tsv00248", "p017-tsv00249", "p017-tsv00250", "p017-tsv00251", "p017-tsv00253", "p017-tsv00254", "p017-tsv00255", "p017-tsv00256", "p017-tsv00257", "p017-tsv00258", "p017-tsv00259", "p017-tsv00261", "p017-tsv00262", "p017-tsv00263", "p017-tsv00267", "p017-tsv00268", "p017-tsv00269", "p017-tsv00270", "p017-tsv00271", "p017-tsv00272", "p017-tsv00273", "p017-tsv00274", "p017-tsv00275", "p017-tsv00277", "p017-tsv00278", "p017-tsv00279", "p017-tsv00280", "p017-tsv00281", "p017-tsv00282", "p017-tsv00283", "p017-tsv00285", "p017-tsv00286", "p017-tsv00287", "p017-tsv00288", "p017-tsv00289", "p017-tsv00290", "p017-tsv00291", "p017-tsv00292", "p017-tsv00294", "p017-tsv00295", "p017-tsv00296" ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in\nKraft, jedoch kann jeder der Vertragstaaten bis zum\ndreißigsten Juni eines jeden Kalenderjahres nach Ab-\nlauf von fiinf Jahren, vom Tage des Inkrafttretens an\ngerechnet, das Abkommen gegenüber dem anderen Ver-\ntragstaat auf diplomatischem Wege schriftlich kündigen;\nin diesem Fall ist das Abkommen nicht mehr anzuwenden:\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie für den Veranlagungszeitraum, der auf den Ver-\nanlagungszeitraum folgt, in dem die Kündigung aus-\ngesprochen wird, und für die folgenden Veranlagungs-\nzeiträume erhoben werden;\nb\nin Liberia auf die Steuern, die für das Steuerjahr,\ndas auf das Steuerjahr folgt, in dem die Kündigung\nausgesprochen wird, und für die folgenden Steuer-\njahre erhoben werden;\nc) in beiden Vertragstaaten auf die im Abzugsweg er-\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember des Kündigungs-\njahres gezahlt werden." }, "pages": [ 17 ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in\nKraft, jedoch kann jeder der Vertragstaaten bis zum\ndreißigsten Juni eines jeden Kalenderjahres nach Ab-\nlauf von fiinf Jahren, vom Tage des Inkrafttretens an\ngerechnet, das Abkommen gegenüber dem anderen Ver-\ntragstaat auf diplomatischem Wege schriftlich kündigen;\nin diesem Fall ist das Abkommen nicht mehr anzuwenden:\na) in der Bundesrepublik Deutschland auf die Steuern,\ndie für den Veranlagungszeitraum, der auf den Ver-\nanlagungszeitraum folgt, in dem die Kündigung aus-\ngesprochen wird, und für die folgenden Veranlagungs-\nzeiträume erhoben werden;\nb\nin Liberia auf die Steuern, die für das Steuerjahr,\ndas auf das Steuerjahr folgt, in dem die Kündigung\nausgesprochen wird, und für die folgenden Steuer-\njahre erhoben werden;\nc) in beiden Vertragstaaten auf die im Abzugsweg er-\nhobenen Steuern von Dividenden, Zinsen und Lizenz-\ngebühren, die nach dem 31. Dezember des Kündigungs-\njahres gezahlt werden." } ], "title": "Artikel 30\nAuBerkrafttreten" } ], "en": [ { "body_sha256": "019e93862a883378f5936f0ebdb17241c942b0102b5dab4f357b275262103806", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-029", "pdf-002-line-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 313.11230984601025, 433.8029003617232, 534.3118992067195, 452.0741137783624 ], "source_line_ids": [ "pdf-002-line-029", "pdf-002-line-032" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00388", "p002-tsv00389", "p002-tsv00390", "p002-tsv00391", "p002-tsv00392", "p002-tsv00393", "p002-tsv00394", "p002-tsv00395", "p002-tsv00396", "p002-tsv00398", "p002-tsv00399", "p002-tsv00400", "p002-tsv00401", "p002-tsv00402", "p002-tsv00403", "p002-tsv00404", "p002-tsv00405", "p002-tsv00406" ], "text": "This Agreement shall apply to persons who are res-\nidents of one or both of the Contracting States." }, "pages": [ 2 ], "text": "This Agreement shall apply to persons who are res-\nidents of one or both of the Contracting States." } ], "title": "Article 1\nPersonal scope" }, { "body_sha256": "6747c93525ee3c6626201b1b96b66e3764258d4de0275fe40f55662c5f6c5160", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-037", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 312.8354643023799, 489.1702137454785, 534.58874475035, 532.9103913186452 ], "source_line_ids": [ "pdf-002-line-037", "pdf-002-line-040", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00418", "p002-tsv00419", "p002-tsv00420", "p002-tsv00421", "p002-tsv00422", "p002-tsv00423", "p002-tsv00424", "p002-tsv00425", "p002-tsv00426", "p002-tsv00427", "p002-tsv00429", "p002-tsv00430", "p002-tsv00431", "p002-tsv00432", "p002-tsv00433", "p002-tsv00434", "p002-tsv00435", "p002-tsv00436", "p002-tsv00437", "p002-tsv00439", "p002-tsv00440", "p002-tsv00441", "p002-tsv00442", "p002-tsv00443", "p002-tsv00444", "p002-tsv00445", "p002-tsv00446", "p002-tsv00447", "p002-tsv00449", "p002-tsv00450", "p002-tsv00451", "p002-tsv00452", "p002-tsv00453", "p002-tsv00454", "p002-tsv00455", "p002-tsv00456", "p002-tsv00457", "p002-tsv00459" ], "text": "(1) This Agreement shall apply to taxes on income and\non capital imposed on behalf of each Contracting State\nor of its Lander, political subdivisions or local author-\nities, irrespective of the manner in which they are\nlevied." }, "pages": [ 2 ], "text": "(1) This Agreement shall apply to taxes on income and\non capital imposed on behalf of each Contracting State\nor of its Lander, political subdivisions or local author-\nities, irrespective of the manner in which they are\nlevied." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-047", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 313.11230984601025, 540.1081420585334, 534.58874475035, 586.6166853008879 ], "source_line_ids": [ "pdf-002-line-047", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00463", "p002-tsv00464", "p002-tsv00465", "p002-tsv00466", "p002-tsv00467", "p002-tsv00468", "p002-tsv00469", "p002-tsv00470", "p002-tsv00471", "p002-tsv00472", "p002-tsv00473", "p002-tsv00475", "p002-tsv00476", "p002-tsv00477", "p002-tsv00478", "p002-tsv00479", "p002-tsv00480", "p002-tsv00481", "p002-tsv00482", "p002-tsv00483", "p002-tsv00484", "p002-tsv00486", "p002-tsv00487", "p002-tsv00488", "p002-tsv00489", "p002-tsv00490", "p002-tsv00491", "p002-tsv00492", "p002-tsv00493", "p002-tsv00494", "p002-tsv00495", "p002-tsv00497", "p002-tsv00498", "p002-tsv00499", "p002-tsv00500", "p002-tsv00501", "p002-tsv00502", "p002-tsv00503", "p002-tsv00504", "p002-tsv00505", "p002-tsv00507", "p002-tsv00508", "p002-tsv00509", "p002-tsv00510", "p002-tsv00511", "p002-tsv00512", "p002-tsv00513", "p002-tsv00514" ], "text": "(2) There shall be regarded as taxes on income and on\ncapital all taxes imposed on total income, on total capital,\nor on elements of income or of capital, including taxes\non gains from the alienation of movable or immovable\nproperty, as well as taxes on capital appreciation." }, "pages": [ 2 ], "text": "(2) There shall be regarded as taxes on income and on\ncapital all taxes imposed on total income, on total capital,\nor on elements of income or of capital, including taxes\non gains from the alienation of movable or immovable\nproperty, as well as taxes on capital appreciation." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-072", "pdf-002-line-074", "pdf-002-line-076", "pdf-002-line-078", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086", "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-016" ], "source_page": 2, "source_pages": [ 2, 3 ], "source_spans": [ { "bbox": [ 313.11230984601025, 611.255139756659, 534.58874475035, 767.390963498849 ], "source_line_ids": [ "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-070", "pdf-002-line-072", "pdf-002-line-074", "pdf-002-line-076", "pdf-002-line-078", "pdf-002-line-080", "pdf-002-line-082", "pdf-002-line-084", "pdf-002-line-086" ], "source_page": 2 }, { "bbox": [ 311.7280821278581, 83.60464320947057, 522.4075408306112, 153.3674580730023 ], "source_line_ids": [ "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-013", "pdf-003-line-016" ], "source_page": 3 } ], "source_word_ids": [ "p002-tsv00518", "p002-tsv00519", "p002-tsv00520", "p002-tsv00521", "p002-tsv00522", "p002-tsv00523", "p002-tsv00524", "p002-tsv00525", "p002-tsv00526", "p002-tsv00528", "p002-tsv00529", "p002-tsv00530", "p002-tsv00531", "p002-tsv00533", "p002-tsv00534", "p002-tsv00535", "p002-tsv00536", "p002-tsv00537", "p002-tsv00538", "p002-tsv00539", "p002-tsv00542", "p002-tsv00543", "p002-tsv00544", "p002-tsv00545", "p002-tsv00546", "p002-tsv00549", "p002-tsv00550", "p002-tsv00551", "p002-tsv00552", "p002-tsv00555", "p002-tsv00556", "p002-tsv00557", "p002-tsv00558", "p002-tsv00559", "p002-tsv00562", "p002-tsv00563", "p002-tsv00564", "p002-tsv00565", "p002-tsv00568", "p002-tsv00569", "p002-tsv00570", "p002-tsv00571", "p002-tsv00574", "p002-tsv00575", "p002-tsv00576", "p002-tsv00577", "p002-tsv00578", "p002-tsv00581", "p002-tsv00582", "p002-tsv00583", "p002-tsv00584", "p002-tsv00585", "p002-tsv00588", "p002-tsv00589", "p002-tsv00590", "p002-tsv00591", "p002-tsv00592", "p002-tsv00593", "p002-tsv00595", "p002-tsv00596", "p002-tsv00597", "p002-tsv00600", "p002-tsv00601", "p002-tsv00602", "p002-tsv00605", "p002-tsv00606", "p002-tsv00607", "p003-tsv00546", "p003-tsv00547", "p003-tsv00548", "p003-tsv00549", "p003-tsv00552", "p003-tsv00553", "p003-tsv00554", "p003-tsv00555", "p003-tsv00556", "p003-tsv00559", "p003-tsv00560", "p003-tsv00561", "p003-tsv00562", "p003-tsv00563", "p003-tsv00564", "p003-tsv00565", "p003-tsv00566", "p003-tsv00567", "p003-tsv00569", "p003-tsv00570", "p003-tsv00571", "p003-tsv00572", "p003-tsv00573", "p003-tsv00574", "p003-tsv00575", "p003-tsv00577", "p003-tsv00578", "p003-tsv00579", "p003-tsv00580", "p003-tsv00581", "p003-tsv00582", "p003-tsv00583", "p003-tsv00584", "p003-tsv00588", "p003-tsv00589", "p003-tsv00590", "p003-tsv00591", "p003-tsv00592", "p003-tsv00593" ], "text": "(3) The existing taxes to which this Agreement shall\napply are, in particular:\na) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax) including\nthe Ergänzungsabgabe (surchage) thereon,\nthe Körperschaftsteuer (corporation tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Vermögensteuer (capital tax),\nthe Gewerbesteuer (trade tax), and\nthe Grundsteuer (real property tax)\n(hereinafter referred to as \"German tax\");\nb) in Liberia:\nthe income tax,\nthe austerity tax,\nthe realty lease tax,\nthe real property tax, and\nany other tax on income or capital imposed by\nLiberian legislation including taxes to which section\n151 of the Liberian Internal Revenue Code applies\n(hereinafter referred to as “Liberian tax\")." }, "pages": [ 2, 3 ], "text": "(3) The existing taxes to which this Agreement shall\napply are, in particular:\na) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax) including\nthe Ergänzungsabgabe (surchage) thereon,\nthe Körperschaftsteuer (corporation tax) including\nthe Ergänzungsabgabe (surcharge) thereon,\nthe Vermögensteuer (capital tax),\nthe Gewerbesteuer (trade tax), and\nthe Grundsteuer (real property tax)\n(hereinafter referred to as \"German tax\");\nb) in Liberia:\nthe income tax,\nthe austerity tax,\nthe realty lease tax,\nthe real property tax, and\nany other tax on income or capital imposed by\nLiberian legislation including taxes to which section\n151 of the Liberian Internal Revenue Code applies\n(hereinafter referred to as “Liberian tax\")." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 299.82372375174987, 161.39571851364684, 522.1306952869808, 187.97202893784942 ], "source_line_ids": [ "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-022" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00597", "p003-tsv00598", "p003-tsv00599", "p003-tsv00600", "p003-tsv00601", "p003-tsv00602", "p003-tsv00603", "p003-tsv00604", "p003-tsv00605", "p003-tsv00607", "p003-tsv00608", "p003-tsv00609", "p003-tsv00610", "p003-tsv00611", "p003-tsv00612", "p003-tsv00613", "p003-tsv00615", "p003-tsv00616", "p003-tsv00617", "p003-tsv00618", "p003-tsv00619", "p003-tsv00620", "p003-tsv00621", "p003-tsv00622", "p003-tsv00623", "p003-tsv00624", "p003-tsv00625" ], "text": "(4) This Agreement shall also apply to any identical\nor substantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes." }, "pages": [ 3 ], "text": "(4) This Agreement shall also apply to any identical\nor substantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 299.54687820811944, 196.00028937849393, 522.4075408306112, 231.71220651101615 ], "source_line_ids": [ "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00629", "p003-tsv00630", "p003-tsv00631", "p003-tsv00632", "p003-tsv00633", "p003-tsv00634", "p003-tsv00635", "p003-tsv00636", "p003-tsv00637", "p003-tsv00639", "p003-tsv00640", "p003-tsv00641", "p003-tsv00642", "p003-tsv00643", "p003-tsv00644", "p003-tsv00645", "p003-tsv00646", "p003-tsv00647", "p003-tsv00648", "p003-tsv00650", "p003-tsv00651", "p003-tsv00652", "p003-tsv00653", "p003-tsv00654", "p003-tsv00655", "p003-tsv00656", "p003-tsv00657", "p003-tsv00658", "p003-tsv00659", "p003-tsv00661", "p003-tsv00662", "p003-tsv00663" ], "text": "(5) The provisions of this Agreement in respect of\ntaxation of income or capital shall likewise apply to the\nGerman trade tax, computed on a basis other than in-\ncome or capital." }, "pages": [ 3 ], "text": "(5) The provisions of this Agreement in respect of\ntaxation of income or capital shall likewise apply to the\nGerman trade tax, computed on a basis other than in-\ncome or capital." } ], "title": "Article 2\nTaxes covered" }, { "body_sha256": "4ed903f17c7194e550376310496268721ffb093e196f765a9f5c7874927445e4", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-042", "pdf-003-line-045", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-059", "pdf-003-line-060", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-081", "pdf-003-line-084", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-097", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-102", "pdf-003-line-104", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-128", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-134", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140", "pdf-004-line-004", "pdf-004-line-005" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 299.82372375174987, 279.0512594541269, 524.8991507232851, 769.8824926011181 ], "source_line_ids": [ "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-042", "pdf-003-line-045", "pdf-003-line-046", "pdf-003-line-048", "pdf-003-line-050", "pdf-003-line-052", "pdf-003-line-054", "pdf-003-line-056", "pdf-003-line-059", "pdf-003-line-060", "pdf-003-line-063", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-081", "pdf-003-line-084", "pdf-003-line-086", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-093", "pdf-003-line-094", "pdf-003-line-097", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-102", "pdf-003-line-104", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-124", "pdf-003-line-125", "pdf-003-line-128", "pdf-003-line-129", "pdf-003-line-131", "pdf-003-line-134", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140" ], "source_page": 3 }, { "bbox": [ 321.9713672421839, 82.49729694179547, 532.3739804013065, 99.38432752384084 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-005" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00675", "p003-tsv00676", "p003-tsv00677", "p003-tsv00678", "p003-tsv00679", "p003-tsv00680", "p003-tsv00681", "p003-tsv00682", "p003-tsv00684", "p003-tsv00688", "p003-tsv00689", "p003-tsv00690", "p003-tsv00691", "p003-tsv00692", "p003-tsv00693", "p003-tsv00694", "p003-tsv00695", "p003-tsv00696", "p003-tsv00698", "p003-tsv00699", "p003-tsv00700", "p003-tsv00701", "p003-tsv00702", "p003-tsv00703", "p003-tsv00704", "p003-tsv00705", "p003-tsv00706", "p003-tsv00708", "p003-tsv00709", "p003-tsv00710", "p003-tsv00711", "p003-tsv00712", "p003-tsv00713", "p003-tsv00714", "p003-tsv00715", "p003-tsv00716", "p003-tsv00718", "p003-tsv00719", "p003-tsv00720", "p003-tsv00721", "p003-tsv00722", "p003-tsv00723", "p003-tsv00724", "p003-tsv00725", "p003-tsv00726", "p003-tsv00727", "p003-tsv00728", "p003-tsv00730", "p003-tsv00731", "p003-tsv00732", "p003-tsv00733", "p003-tsv00734", "p003-tsv00735", "p003-tsv00736", "p003-tsv00737", "p003-tsv00739", "p003-tsv00740", "p003-tsv00741", "p003-tsv00742", "p003-tsv00743", "p003-tsv00744", "p003-tsv00745", "p003-tsv00747", "p003-tsv00748", "p003-tsv00749", "p003-tsv00750", "p003-tsv00751", "p003-tsv00752", "p003-tsv00753", "p003-tsv00754", "p003-tsv00755", "p003-tsv00757", "p003-tsv00758", "p003-tsv00759", "p003-tsv00760", "p003-tsv00761", "p003-tsv00762", "p003-tsv00763", "p003-tsv00764", "p003-tsv00765", "p003-tsv00767", "p003-tsv00768", "p003-tsv00769", "p003-tsv00770", "p003-tsv00771", "p003-tsv00772", "p003-tsv00773", "p003-tsv00774", "p003-tsv00776", "p003-tsv00777", "p003-tsv00778", "p003-tsv00779", "p003-tsv00787", "p003-tsv00788", "p003-tsv00789", "p003-tsv00790", "p003-tsv00791", "p003-tsv00792", "p003-tsv00793", "p003-tsv00794", "p003-tsv00795", "p003-tsv00783", "p003-tsv00797", "p003-tsv00798", "p003-tsv00799", "p003-tsv00800", "p003-tsv00801", "p003-tsv00802", "p003-tsv00803", "p003-tsv00804", "p003-tsv00805", "p003-tsv00807", "p003-tsv00808", "p003-tsv00809", "p003-tsv00810", "p003-tsv00811", "p003-tsv00812", "p003-tsv00813", "p003-tsv00814", "p003-tsv00815", "p003-tsv00816", "p003-tsv00818", "p003-tsv00819", "p003-tsv00820", "p003-tsv00821", "p003-tsv00822", "p003-tsv00823", "p003-tsv00824", "p003-tsv00825", "p003-tsv00827", "p003-tsv00828", "p003-tsv00829", "p003-tsv00830", "p003-tsv00831", "p003-tsv00832", "p003-tsv00833", "p003-tsv00834", "p003-tsv00835", "p003-tsv00837", "p003-tsv00838", "p003-tsv00839", "p003-tsv00840", "p003-tsv00841", "p003-tsv00842", "p003-tsv00843", "p003-tsv00844", "p003-tsv00845", "p003-tsv00846", "p003-tsv00848", "p003-tsv00849", "p003-tsv00850", "p003-tsv00851", "p003-tsv00852", "p003-tsv00853", "p003-tsv00854", "p003-tsv00855", "p003-tsv00857", "p003-tsv00858", "p003-tsv00862", "p003-tsv00863", "p003-tsv00864", "p003-tsv00865", "p003-tsv00866", "p003-tsv00867", "p003-tsv00868", "p003-tsv00869", "p003-tsv00870", "p003-tsv00872", "p003-tsv00873", "p003-tsv00874", "p003-tsv00875", "p003-tsv00876", "p003-tsv00877", "p003-tsv00878", "p003-tsv00879", "p003-tsv00880", "p003-tsv00881", "p003-tsv00882", "p003-tsv00884", "p003-tsv00892", "p003-tsv00893", "p003-tsv00894", "p003-tsv00895", "p003-tsv00896", "p003-tsv00897", "p003-tsv00898", "p003-tsv00899", "p003-tsv00888", "p003-tsv00901", "p003-tsv00902", "p003-tsv00903", "p003-tsv00904", "p003-tsv00905", "p003-tsv00906", "p003-tsv00907", "p003-tsv00908", "p003-tsv00909", "p003-tsv00911", "p003-tsv00915", "p003-tsv00916", "p003-tsv00917", "p003-tsv00918", "p003-tsv00919", "p003-tsv00920", "p003-tsv00921", "p003-tsv00922", "p003-tsv00962", "p003-tsv00924", "p003-tsv00925", "p003-tsv00926", "p003-tsv00927", "p003-tsv00928", "p003-tsv00929", "p003-tsv00930", "p003-tsv00932", "p003-tsv00933", "p003-tsv00934", "p003-tsv00935", "p003-tsv00936", "p003-tsv00937", "p003-tsv00938", "p003-tsv00939", "p003-tsv00941", "p003-tsv00942", "p003-tsv00943", "p003-tsv00944", "p003-tsv00945", "p003-tsv00946", "p003-tsv00947", "p003-tsv00948", "p003-tsv00950", "p003-tsv00951", "p003-tsv00952", "p003-tsv00953", "p003-tsv00954", "p003-tsv00955", "p003-tsv00956", "p003-tsv00957", "p003-tsv00958", "p003-tsv00966", "p003-tsv00967", "p003-tsv00968", "p003-tsv00969", "p003-tsv00970", "p003-tsv00973", "p003-tsv00974", "p003-tsv00975", "p003-tsv00976", "p003-tsv00977", "p003-tsv00978", "p003-tsv00979", "p003-tsv00980", "p003-tsv00981", "p003-tsv00982", "p003-tsv00984", "p003-tsv00985", "p003-tsv00986", "p003-tsv00987", "p003-tsv00988", "p003-tsv00989", "p003-tsv00990", "p003-tsv00991", "p003-tsv00992", "p003-tsv00994", "p003-tsv00995", "p003-tsv00996", "p003-tsv00997", "p003-tsv00998", "p003-tsv00999", "p003-tsv01000", "p003-tsv01001", "p003-tsv01002", "p003-tsv01003", "p003-tsv01005", "p003-tsv01006", "p003-tsv01007", "p003-tsv01008", "p003-tsv01009", "p003-tsv01010", "p003-tsv01011", "p003-tsv01013", "p003-tsv01014", "p003-tsv01015", "p003-tsv01016", "p003-tsv01017", "p003-tsv01018", "p003-tsv01019", "p003-tsv01021", "p003-tsv01022", "p003-tsv01023", "p003-tsv01024", "p003-tsv01025", "p003-tsv01026", "p003-tsv01027", "p003-tsv01028", "p003-tsv01029", "p003-tsv01030", "p003-tsv01032", "p003-tsv01034", "p003-tsv01035", "p003-tsv01036", "p003-tsv01037", "p003-tsv01038", "p003-tsv01039", "p003-tsv01040", "p003-tsv01041", "p003-tsv01042", "p003-tsv01067", "p003-tsv01044", "p003-tsv01045", "p003-tsv01046", "p003-tsv01047", "p003-tsv01048", "p003-tsv01049", "p003-tsv01051", "p003-tsv01052", "p003-tsv01053", "p003-tsv01054", "p003-tsv01055", "p003-tsv01056", "p003-tsv01057", "p003-tsv01058", "p003-tsv01059", "p003-tsv01061", "p003-tsv01062", "p003-tsv01063", "p003-tsv01071", "p003-tsv01072", "p003-tsv01073", "p003-tsv01074", "p003-tsv01075", "p003-tsv01076", "p003-tsv01077", "p003-tsv01078", "p003-tsv01091", "p003-tsv01080", "p003-tsv01081", "p003-tsv01082", "p003-tsv01083", "p003-tsv01084", "p003-tsv01085", "p003-tsv01086", "p003-tsv01087", "p004-tsv00488", "p004-tsv00489", "p004-tsv00490", "p004-tsv00491", "p004-tsv00492", "p004-tsv00493", "p004-tsv00494", "p004-tsv00495", "p004-tsv00496", "p004-tsv00497", "p004-tsv00499", "p004-tsv00500", "p004-tsv00501", "p004-tsv00502" ], "text": "(1) In this Agreement, unless the context otherwise\nrequires:\na) the term “Federal Republic of Germany”, when used\nin a geographical sense, means the territcry in which\nthe Basic Law for the Federal Republic of Germany\nis in force, as well as any area adjacent to the\nterritorial waters of the Federal Republic of Germany\ndesignated, in accordance with international law as\nrelated to the rights which the Federal Republic of\nGermany may exercise with respect to the sea bed\nand sub-soil and their natural resources, as domestic\narea for tax purposes;\nthe term “Liberia” means the Republic of Liberia, and,\nb\nwhen used in a geographical sense, the territory of\nLiberia as well as any area adjacent to the territorial\nwaters of Liberia designated in accordance with inter-\nnational law as related to the rights which Liberia\nmay exercise with respect to the sea bed and sub-soil\nand their natural resources, as domestic area for\ntax purposes;\nc) the term “person” comprises an individual, a company\nor any other body treated as a legal entity for tax\npurposes;\nthe term “company” means any corporation or any\nd\nentity which is treated as a corporation for tax\npurposes;\nthe terms “enterprise of a Contracting State” and\ne\n“enterprise of the other Contracting State\" mean\nrespectively an enterprise carried on by a resident\nof a Contracting State and an enterprise carried\non by a resident of the other Contracting State;\nf) the term “national” means:\naa) in respect of the Federal Republic of Germany all\nGermans in the meaning of paragraph (1) of Ar-\nticle 116 of the Basic Law for the Federal Republic\nof Germany and all legal persons, partnerships\nand associations deriving their status as such\nfrom the law in force in the Federal Republic of\nGermany;\nin respect of Liberia all citizens of Liberia and\nbb\nall legal persons, partnerships and associations\nderiving their status as such from the law in\nforce in Liberia;\nthe term “competent authority” means in the case\ng\nof the Federal Republic of Germany the Federal\nMinister of Finance, and in ihe case of Liberia the\nSecretary of the Treasury." }, "pages": [ 3, 4 ], "text": "(1) In this Agreement, unless the context otherwise\nrequires:\na) the term “Federal Republic of Germany”, when used\nin a geographical sense, means the territcry in which\nthe Basic Law for the Federal Republic of Germany\nis in force, as well as any area adjacent to the\nterritorial waters of the Federal Republic of Germany\ndesignated, in accordance with international law as\nrelated to the rights which the Federal Republic of\nGermany may exercise with respect to the sea bed\nand sub-soil and their natural resources, as domestic\narea for tax purposes;\nthe term “Liberia” means the Republic of Liberia, and,\nb\nwhen used in a geographical sense, the territory of\nLiberia as well as any area adjacent to the territorial\nwaters of Liberia designated in accordance with inter-\nnational law as related to the rights which Liberia\nmay exercise with respect to the sea bed and sub-soil\nand their natural resources, as domestic area for\ntax purposes;\nc) the term “person” comprises an individual, a company\nor any other body treated as a legal entity for tax\npurposes;\nthe term “company” means any corporation or any\nd\nentity which is treated as a corporation for tax\npurposes;\nthe terms “enterprise of a Contracting State” and\ne\n“enterprise of the other Contracting State\" mean\nrespectively an enterprise carried on by a resident\nof a Contracting State and an enterprise carried\non by a resident of the other Contracting State;\nf) the term “national” means:\naa) in respect of the Federal Republic of Germany all\nGermans in the meaning of paragraph (1) of Ar-\nticle 116 of the Basic Law for the Federal Republic\nof Germany and all legal persons, partnerships\nand associations deriving their status as such\nfrom the law in force in the Federal Republic of\nGermany;\nin respect of Liberia all citizens of Liberia and\nbb\nall legal persons, partnerships and associations\nderiving their status as such from the law in\nforce in Liberia;\nthe term “competent authority” means in the case\ng\nof the Federal Republic of Germany the Federal\nMinister of Finance, and in ihe case of Liberia the\nSecretary of the Treasury." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 309.5133177788147, 107.41258796448537, 532.9276714885674, 152.81378493916475 ], "source_line_ids": [ "pdf-004-line-008", "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00506", "p004-tsv00507", "p004-tsv00508", "p004-tsv00509", "p004-tsv00510", "p004-tsv00511", "p004-tsv00512", "p004-tsv00513", "p004-tsv00514", "p004-tsv00515", "p004-tsv00517", "p004-tsv00518", "p004-tsv00519", "p004-tsv00520", "p004-tsv00521", "p004-tsv00522", "p004-tsv00523", "p004-tsv00525", "p004-tsv00526", "p004-tsv00527", "p004-tsv00528", "p004-tsv00529", "p004-tsv00530", "p004-tsv00531", "p004-tsv00532", "p004-tsv00534", "p004-tsv00535", "p004-tsv00536", "p004-tsv00537", "p004-tsv00538", "p004-tsv00539", "p004-tsv00540", "p004-tsv00541", "p004-tsv00542", "p004-tsv00543", "p004-tsv00544", "p004-tsv00546", "p004-tsv00547", "p004-tsv00548", "p004-tsv00549", "p004-tsv00550", "p004-tsv00551", "p004-tsv00552", "p004-tsv00553", "p004-tsv00554", "p004-tsv00555", "p004-tsv00556" ], "text": "(2) As regards the application of this Agreement by a\nContracting State any term not otherwise defined\nshall, unless the context otherwise requires, have the\nmeaning which it has under the laws of that State relat-\ning to the taxes which are the subject of this Agreement." }, "pages": [ 4 ], "text": "(2) As regards the application of this Agreement by a\nContracting State any term not otherwise defined\nshall, unless the context otherwise requires, have the\nmeaning which it has under the laws of that State relat-\ning to the taxes which are the subject of this Agreement." } ], "title": "Article 3\nGeneral definitions" }, { "body_sha256": "8b0486a5a141ac83501406e14420f929f1b0ac9ec1f3fbb64a68a28d73cfc01e", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 310.0670088660756, 200.15283788227558, 533.2045170321978, 245.27719829003615 ], "source_line_ids": [ "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-029", "pdf-004-line-031" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00568", "p004-tsv00569", "p004-tsv00570", "p004-tsv00571", "p004-tsv00572", "p004-tsv00573", "p004-tsv00574", "p004-tsv00575", "p004-tsv00576", "p004-tsv00578", "p004-tsv00579", "p004-tsv00580", "p004-tsv00581", "p004-tsv00582", "p004-tsv00583", "p004-tsv00584", "p004-tsv00585", "p004-tsv00586", "p004-tsv00588", "p004-tsv00589", "p004-tsv00590", "p004-tsv00591", "p004-tsv00592", "p004-tsv00593", "p004-tsv00594", "p004-tsv00595", "p004-tsv00596", "p004-tsv00597", "p004-tsv00598", "p004-tsv00600", "p004-tsv00601", "p004-tsv00602", "p004-tsv00603", "p004-tsv00604", "p004-tsv00605", "p004-tsv00606", "p004-tsv00607", "p004-tsv00608", "p004-tsv00610", "p004-tsv00611", "p004-tsv00612", "p004-tsv00613", "p004-tsv00614", "p004-tsv00615", "p004-tsv00616", "p004-tsv00617", "p004-tsv00618" ], "text": "{1) For the purposes of this Agreement, the term\n“resident of a Contracting State“ means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, place of manage-\nment or any other criterion of a similar nature." }, "pages": [ 4 ], "text": "{1) For the purposes of this Agreement, the term\n“resident of a Contracting State“ means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, place of manage-\nment or any other criterion of a similar nature." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-037", "pdf-004-line-038", "pdf-004-line-040", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052", "pdf-004-line-054", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 310.343854409706, 262.7179020059191, 533.7582081194587, 512.4244853666557 ], "source_line_ids": [ "pdf-004-line-034", "pdf-004-line-036", "pdf-004-line-037", "pdf-004-line-038", "pdf-004-line-040", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-048", "pdf-004-line-050", "pdf-004-line-052", "pdf-004-line-054", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-078", "pdf-004-line-080", "pdf-004-line-082", "pdf-004-line-084" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00622", "p004-tsv00623", "p004-tsv00624", "p004-tsv00625", "p004-tsv00626", "p004-tsv00627", "p004-tsv00628", "p004-tsv00629", "p004-tsv00630", "p004-tsv00631", "p004-tsv00633", "p004-tsv00634", "p004-tsv00635", "p004-tsv00636", "p004-tsv00637", "p004-tsv00638", "p004-tsv00639", "p004-tsv00640", "p004-tsv00641", "p004-tsv00643", "p004-tsv00644", "p004-tsv00645", "p004-tsv00646", "p004-tsv00647", "p004-tsv00648", "p004-tsv00649", "p004-tsv00650", "p004-tsv00651", "p004-tsv00653", "p004-tsv00654", "p004-tsv00655", "p004-tsv00659", "p004-tsv00660", "p004-tsv00661", "p004-tsv00662", "p004-tsv00663", "p004-tsv00664", "p004-tsv00665", "p004-tsv00666", "p004-tsv00667", "p004-tsv00668", "p004-tsv00669", "p004-tsv00670", "p004-tsv00672", "p004-tsv00673", "p004-tsv00674", "p004-tsv00675", "p004-tsv00676", "p004-tsv00677", "p004-tsv00678", "p004-tsv00679", "p004-tsv00680", "p004-tsv00682", "p004-tsv00683", "p004-tsv00684", "p004-tsv00685", "p004-tsv00686", "p004-tsv00687", "p004-tsv00688", "p004-tsv00689", "p004-tsv00690", "p004-tsv00691", "p004-tsv00693", "p004-tsv00694", "p004-tsv00695", "p004-tsv00696", "p004-tsv00697", "p004-tsv00698", "p004-tsv00699", "p004-tsv00700", "p004-tsv00701", "p004-tsv00702", "p004-tsv00704", "p004-tsv00705", "p004-tsv00706", "p004-tsv00707", "p004-tsv00708", "p004-tsv00709", "p004-tsv00710", "p004-tsv00711", "p004-tsv00712", "p004-tsv00714", "p004-tsv00715", "p004-tsv00716", "p004-tsv00717", "p004-tsv00718", "p004-tsv00719", "p004-tsv00720", "p004-tsv00721", "p004-tsv00723", "p004-tsv00724", "p004-tsv00725", "p004-tsv00726", "p004-tsv00727", "p004-tsv00731", "p004-tsv00735", "p004-tsv00736", "p004-tsv00737", "p004-tsv00738", "p004-tsv00739", "p004-tsv00740", "p004-tsv00741", "p004-tsv00742", "p004-tsv00743", "p004-tsv00744", "p004-tsv00745", "p004-tsv00747", "p004-tsv00748", "p004-tsv00749", "p004-tsv00750", "p004-tsv00751", "p004-tsv00752", "p004-tsv00753", "p004-tsv00754", "p004-tsv00755", "p004-tsv00756", "p004-tsv00758", "p004-tsv00759", "p004-tsv00760", "p004-tsv00761", "p004-tsv00762", "p004-tsv00763", "p004-tsv00764", "p004-tsv00765", "p004-tsv00766", "p004-tsv00768", "p004-tsv00769", "p004-tsv00770", "p004-tsv00771", "p004-tsv00772", "p004-tsv00773", "p004-tsv00774", "p004-tsv00775", "p004-tsv00776", "p004-tsv00777", "p004-tsv00779", "p004-tsv00780", "p004-tsv00781", "p004-tsv00782", "p004-tsv00783", "p004-tsv00784", "p004-tsv00785", "p004-tsv00786", "p004-tsv00787", "p004-tsv00788", "p004-tsv00790", "p004-tsv00793", "p004-tsv00794", "p004-tsv00795", "p004-tsv00796", "p004-tsv00797", "p004-tsv00798", "p004-tsv00799", "p004-tsv00800", "p004-tsv00801", "p004-tsv00802", "p004-tsv00803", "p004-tsv00805", "p004-tsv00806", "p004-tsv00807", "p004-tsv00808", "p004-tsv00809", "p004-tsv00810", "p004-tsv00811", "p004-tsv00812", "p004-tsv00813", "p004-tsv00814", "p004-tsv00815", "p004-tsv00816", "p004-tsv00818", "p004-tsv00819", "p004-tsv00820", "p004-tsv00821", "p004-tsv00822", "p004-tsv00823", "p004-tsv00824", "p004-tsv00825", "p004-tsv00826", "p004-tsv00827", "p004-tsv00829", "p004-tsv00837", "p004-tsv00838", "p004-tsv00839", "p004-tsv00840", "p004-tsv00841", "p004-tsv00842", "p004-tsv00843", "p004-tsv00844", "p004-tsv00845", "p004-tsv00846", "p004-tsv00847", "p004-tsv00833", "p004-tsv00849", "p004-tsv00850", "p004-tsv00851", "p004-tsv00852", "p004-tsv00853", "p004-tsv00854", "p004-tsv00855", "p004-tsv00856", "p004-tsv00858", "p004-tsv00859", "p004-tsv00860", "p004-tsv00861", "p004-tsv00862", "p004-tsv00863", "p004-tsv00864", "p004-tsv00865", "p004-tsv00867" ], "text": "(2) Where, by reason of the provisions of paragraph (1),\nan individual is a resident of both Contracting States,\nthen this case shall be determined in accordance with\nthe following rules:\na) He shali be deemed to be a resident of the Con-\ntracting State in which he has a permanent home\navailable to him. If he has a permanent home avail-\nable to him in both Contracting States, he shall be\ndeemed to be a resident of the Contracting State\nwith which his personal and economic relations are\nclosest (centre of vital interests);\nb\nIf the Contracting State in which he has his centre of\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident\nof the Contracting State in which he has an habitual\nabode;\nc) If he has an habitual abode in both Contracting States\nor in neither of them, he shall be deemed to be a\nresident of the Contracting State of which he is a\nnational;\nIf he is a national of both Contracting States or of\nd\nneither of them, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." }, "pages": [ 4 ], "text": "(2) Where, by reason of the provisions of paragraph (1),\nan individual is a resident of both Contracting States,\nthen this case shall be determined in accordance with\nthe following rules:\na) He shali be deemed to be a resident of the Con-\ntracting State in which he has a permanent home\navailable to him. If he has a permanent home avail-\nable to him in both Contracting States, he shall be\ndeemed to be a resident of the Contracting State\nwith which his personal and economic relations are\nclosest (centre of vital interests);\nb\nIf the Contracting State in which he has his centre of\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident\nof the Contracting State in which he has an habitual\nabode;\nc) If he has an habitual abode in both Contracting States\nor in neither of them, he shall be deemed to be a\nresident of the Contracting State of which he is a\nnational;\nIf he is a national of both Contracting States or of\nd\nneither of them, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-088", "pdf-004-line-090", "pdf-004-line-092", "pdf-004-line-093" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 311.1743910405973, 520.4527458073003, 533.7582081194587, 565.8539427819796 ], "source_line_ids": [ "pdf-004-line-086", "pdf-004-line-088", "pdf-004-line-090", "pdf-004-line-092", "pdf-004-line-093" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00871", "p004-tsv00872", "p004-tsv00873", "p004-tsv00874", "p004-tsv00875", "p004-tsv00876", "p004-tsv00877", "p004-tsv00878", "p004-tsv00879", "p004-tsv00881", "p004-tsv00882", "p004-tsv00883", "p004-tsv00884", "p004-tsv00885", "p004-tsv00886", "p004-tsv00887", "p004-tsv00888", "p004-tsv00889", "p004-tsv00890", "p004-tsv00891", "p004-tsv00893", "p004-tsv00894", "p004-tsv00895", "p004-tsv00896", "p004-tsv00897", "p004-tsv00898", "p004-tsv00899", "p004-tsv00901", "p004-tsv00902", "p004-tsv00903", "p004-tsv00904", "p004-tsv00905", "p004-tsv00906", "p004-tsv00907", "p004-tsv00908", "p004-tsv00909", "p004-tsv00911", "p004-tsv00912" ], "text": "(3) Where, by reason of the provisions of para-\ngraph (t), a person other than an individual is a resident\nof both Contracting States, the competent authorities\nof the Contracting States shall settle the question by\nmutual agreement." }, "pages": [ 4 ], "text": "(3) Where, by reason of the provisions of para-\ngraph (t), a person other than an individual is a resident\nof both Contracting States, the competent authorities\nof the Contracting States shall settle the question by\nmutual agreement." } ], "title": "Article 4\nFiscal domicile" }, { "body_sha256": "d25652532584118521474b5e451983fd0b40ee6c32e9b92553e8648c68c4bbde", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-103", "pdf-004-line-105" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 311.45123658422773, 609.8709569220651, 533.7582081194587, 645.8597106215061 ], "source_line_ids": [ "pdf-004-line-099", "pdf-004-line-101", "pdf-004-line-103", "pdf-004-line-105" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00924", "p004-tsv00925", "p004-tsv00926", "p004-tsv00927", "p004-tsv00928", "p004-tsv00929", "p004-tsv00930", "p004-tsv00931", "p004-tsv00932", "p004-tsv00933", "p004-tsv00935", "p004-tsv00936", "p004-tsv00937", "p004-tsv00938", "p004-tsv00939", "p004-tsv00940", "p004-tsv00941", "p004-tsv00942", "p004-tsv00944", "p004-tsv00945", "p004-tsv00946", "p004-tsv00947", "p004-tsv00948", "p004-tsv00949", "p004-tsv00950", "p004-tsv00951", "p004-tsv00952", "p004-tsv00953", "p004-tsv00955", "p004-tsv00956", "p004-tsv00957" ], "text": "(1) For the purposes of this Agreement the term “per-\nmanent establishment” means a fixed place of business\nin which the business of the enterprise is wholly or\npartly carried on." }, "pages": [ 4 ], "text": "(1) For the purposes of this Agreement the term “per-\nmanent establishment” means a fixed place of business\nin which the business of the enterprise is wholly or\npartly carried on." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-129", "pdf-004-line-130", "pdf-004-line-133" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 311.45123658422773, 651.9501150937192, 533.7582081194587, 767.9446366326866 ], "source_line_ids": [ "pdf-004-line-107", "pdf-004-line-108", "pdf-004-line-111", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-129", "pdf-004-line-130", "pdf-004-line-133" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00961", "p004-tsv00962", "p004-tsv00963", "p004-tsv00964", "p004-tsv00965", "p004-tsv00966", "p004-tsv00967", "p004-tsv00970", "p004-tsv00973", "p004-tsv00974", "p004-tsv00975", "p004-tsv00976", "p004-tsv00977", "p004-tsv00980", "p004-tsv00981", "p004-tsv00982", "p004-tsv00985", "p004-tsv00986", "p004-tsv00987", "p004-tsv00990", "p004-tsv00991", "p004-tsv00992", "p004-tsv00995", "p004-tsv00996", "p004-tsv00997", "p004-tsv01000", "p004-tsv01001", "p004-tsv01002", "p004-tsv01003", "p004-tsv01004", "p004-tsv01005", "p004-tsv01006", "p004-tsv01007", "p004-tsv01008", "p004-tsv01009", "p004-tsv01010", "p004-tsv01012", "p004-tsv01015", "p004-tsv01016", "p004-tsv01017", "p004-tsv01018", "p004-tsv01019", "p004-tsv01020", "p004-tsv01021", "p004-tsv01022", "p004-tsv01023", "p004-tsv01025", "p004-tsv01026", "p004-tsv01027", "p004-tsv01028", "p004-tsv01029", "p004-tsv01030", "p004-tsv01031" ], "text": "(2) The term “permanent establishment” shall include\nespecially:\na) a place of management;\nb) a branch;\nc) an office;\nd) a factory;\ne) a workshop;\nf} a mine, quarry or other place of extraction of natural\nresources;\ng) a building site or construction or assembly project\nwhich exists for more than six months." }, "pages": [ 4 ], "text": "(2) The term “permanent establishment” shall include\nespecially:\na) a place of management;\nb) a branch;\nc) an office;\nd) a factory;\ne) a workshop;\nf} a mine, quarry or other place of extraction of natural\nresources;\ng) a building site or construction or assembly project\nwhich exists for more than six months." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-005-line-005", "pdf-005-line-006", "pdf-005-line-008", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-043", "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 299.54687820811944, 78.89842157185137, 523.2380774615026, 288.18686616244656 ], "source_line_ids": [ "pdf-005-line-005", "pdf-005-line-006", "pdf-005-line-008", "pdf-005-line-010", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-017", "pdf-005-line-019", "pdf-005-line-021", "pdf-005-line-023", "pdf-005-line-025", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-036", "pdf-005-line-037", "pdf-005-line-041", "pdf-005-line-042", "pdf-005-line-043", "pdf-005-line-046", "pdf-005-line-048", "pdf-005-line-049" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00568", "p005-tsv00569", "p005-tsv00570", "p005-tsv00571", "p005-tsv00572", "p005-tsv00573", "p005-tsv00574", "p005-tsv00575", "p005-tsv00577", "p005-tsv00578", "p005-tsv00579", "p005-tsv00583", "p005-tsv00584", "p005-tsv00585", "p005-tsv00586", "p005-tsv00587", "p005-tsv00588", "p005-tsv00589", "p005-tsv00590", "p005-tsv00591", "p005-tsv00592", "p005-tsv00593", "p005-tsv00595", "p005-tsv00596", "p005-tsv00597", "p005-tsv00598", "p005-tsv00599", "p005-tsv00600", "p005-tsv00601", "p005-tsv00602", "p005-tsv00604", "p005-tsv00605", "p005-tsv00606", "p005-tsv00662", "p005-tsv00666", "p005-tsv00609", "p005-tsv00610", "p005-tsv00611", "p005-tsv00612", "p005-tsv00613", "p005-tsv00614", "p005-tsv00615", "p005-tsv00616", "p005-tsv00617", "p005-tsv00619", "p005-tsv00620", "p005-tsv00621", "p005-tsv00622", "p005-tsv00623", "p005-tsv00624", "p005-tsv00625", "p005-tsv00626", "p005-tsv00628", "p005-tsv00629", "p005-tsv00630", "p005-tsv00631", "p005-tsv00632", "p005-tsv00635", "p005-tsv00636", "p005-tsv00637", "p005-tsv00638", "p005-tsv00639", "p005-tsv00640", "p005-tsv00641", "p005-tsv00642", "p005-tsv00643", "p005-tsv00670", "p005-tsv00645", "p005-tsv00646", "p005-tsv00647", "p005-tsv00648", "p005-tsv00649", "p005-tsv00650", "p005-tsv00651", "p005-tsv00652", "p005-tsv00654", "p005-tsv00655", "p005-tsv00656", "p005-tsv00657", "p005-tsv00658", "p005-tsv00674", "p005-tsv00678", "p005-tsv00679", "p005-tsv00680", "p005-tsv00681", "p005-tsv00682", "p005-tsv00683", "p005-tsv00684", "p005-tsv00685", "p005-tsv00686", "p005-tsv00687", "p005-tsv00689", "p005-tsv00690", "p005-tsv00691", "p005-tsv00692", "p005-tsv00693", "p005-tsv00694", "p005-tsv00695", "p005-tsv00696", "p005-tsv00698", "p005-tsv00699", "p005-tsv00700", "p005-tsv00701", "p005-tsv00702", "p005-tsv00703", "p005-tsv00704", "p005-tsv00712", "p005-tsv00713", "p005-tsv00714", "p005-tsv00715", "p005-tsv00716", "p005-tsv00717", "p005-tsv00718", "p005-tsv00719", "p005-tsv00720", "p005-tsv00708", "p005-tsv00722", "p005-tsv00723", "p005-tsv00724", "p005-tsv00725", "p005-tsv00726", "p005-tsv00727", "p005-tsv00728", "p005-tsv00729", "p005-tsv00730", "p005-tsv00731", "p005-tsv00733", "p005-tsv00734", "p005-tsv00735", "p005-tsv00736", "p005-tsv00737", "p005-tsv00738", "p005-tsv00739", "p005-tsv00740", "p005-tsv00742", "p005-tsv00743", "p005-tsv00744", "p005-tsv00745", "p005-tsv00746", "p005-tsv00747", "p005-tsv00748", "p005-tsv00749", "p005-tsv00751", "p005-tsv00752", "p005-tsv00753", "p005-tsv00754" ], "text": "(3) The term “permanent establishment” shall not be\ndeemed to include:\na) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belonging\nto the enterprise;\nb\n=\nthe maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof storage, display or delivery;\nthe maintenance of a stock of goods or merchandise\nCc\nbelonging to the enterprise solely for the purpose\nof processing by another enterprise;\nd\nthe maintenance of a fixed place of business solely for\nthe purpose of purchasing goods or merc andise,\nor for collecting information, for the enterprise;\nthe maintenance of a fixed place of business solely\ne\nfor the purpose of advertising, for the supply of in-\nformation, for scientific research or for similar ac-\ntivities which have a preparatory or auxiliary charac-\nter, for the enterprise." }, "pages": [ 5 ], "text": "(3) The term “permanent establishment” shall not be\ndeemed to include:\na) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belonging\nto the enterprise;\nb\n=\nthe maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof storage, display or delivery;\nthe maintenance of a stock of goods or merchandise\nCc\nbelonging to the enterprise solely for the purpose\nof processing by another enterprise;\nd\nthe maintenance of a fixed place of business solely for\nthe purpose of purchasing goods or merc andise,\nor for collecting information, for the enterprise;\nthe maintenance of a fixed place of business solely\ne\nfor the purpose of advertising, for the supply of in-\nformation, for scientific research or for similar ac-\ntivities which have a preparatory or auxiliary charac-\nter, for the enterprise." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 299.270032664489, 303.4128773429793, 521.57700419972, 449.85942124301215 ], "source_line_ids": [ "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-060", "pdf-005-line-062", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00758", "p005-tsv00759", "p005-tsv00760", "p005-tsv00761", "p005-tsv00762", "p005-tsv00763", "p005-tsv00764", "p005-tsv00765", "p005-tsv00766", "p005-tsv00767", "p005-tsv00769", "p005-tsv00770", "p005-tsv00771", "p005-tsv00772", "p005-tsv00773", "p005-tsv00774", "p005-tsv00775", "p005-tsv00776", "p005-tsv00778", "p005-tsv00779", "p005-tsv00780", "p005-tsv00781", "p005-tsv00782", "p005-tsv00783", "p005-tsv00784", "p005-tsv00785", "p005-tsv00786", "p005-tsv00787", "p005-tsv00789", "p005-tsv00790", "p005-tsv00791", "p005-tsv00792", "p005-tsv00793", "p005-tsv00794", "p005-tsv00795", "p005-tsv00796", "p005-tsv00797", "p005-tsv00799", "p005-tsv00800", "p005-tsv00801", "p005-tsv00802", "p005-tsv00803", "p005-tsv00804", "p005-tsv00808", "p005-tsv00809", "p005-tsv00810", "p005-tsv00811", "p005-tsv00812", "p005-tsv00813", "p005-tsv00814", "p005-tsv00815", "p005-tsv00816", "p005-tsv00817", "p005-tsv00819", "p005-tsv00820", "p005-tsv00821", "p005-tsv00822", "p005-tsv00823", "p005-tsv00824", "p005-tsv00825", "p005-tsv00826", "p005-tsv00827", "p005-tsv00829", "p005-tsv00830", "p005-tsv00831", "p005-tsv00832", "p005-tsv00833", "p005-tsv00834", "p005-tsv00835", "p005-tsv00836", "p005-tsv00838", "p005-tsv00839", "p005-tsv00840", "p005-tsv00841", "p005-tsv00842", "p005-tsv00843", "p005-tsv00844", "p005-tsv00845", "p005-tsv00847", "p005-tsv00855", "p005-tsv00856", "p005-tsv00857", "p005-tsv00858", "p005-tsv00859", "p005-tsv00860", "p005-tsv00861", "p005-tsv00862", "p005-tsv00863", "p005-tsv00851", "p005-tsv00865", "p005-tsv00866", "p005-tsv00867", "p005-tsv00868", "p005-tsv00869", "p005-tsv00870", "p005-tsv00871", "p005-tsv00872", "p005-tsv00873", "p005-tsv00874", "p005-tsv00876", "p005-tsv00877", "p005-tsv00878", "p005-tsv00879", "p005-tsv00880", "p005-tsv00881", "p005-tsv00882", "p005-tsv00883", "p005-tsv00884", "p005-tsv00886", "p005-tsv00887", "p005-tsv00888", "p005-tsv00889", "p005-tsv00890", "p005-tsv00891", "p005-tsv00892", "p005-tsv00893", "p005-tsv00894" ], "text": "(4} A person acting in a Contracting State on behalf\nof an enterprise of the other Contracting State—other\nthan an agent of an independent status to whom para-\ngraph (5) applies—shall be deemed to be a permanent\nestablishment in the first-mentioned State if:\na) he has, and habitually exercises in that State, an\nauthority to conclude contracts in the name of the\nenterprise, unless his activities are limited to the\npurchase of goods or merchandise for the enterprise;\nor\nhe has, and habitually exercises in that State, an\nb\nauthority to fill orders on behalf of the enterprise from\na stock of goods or merchandise which he maintains\nin that State and which belong to the enterprise." }, "pages": [ 5 ], "text": "(4} A person acting in a Contracting State on behalf\nof an enterprise of the other Contracting State—other\nthan an agent of an independent status to whom para-\ngraph (5) applies—shall be deemed to be a permanent\nestablishment in the first-mentioned State if:\na) he has, and habitually exercises in that State, an\nauthority to conclude contracts in the name of the\nenterprise, unless his activities are limited to the\npurchase of goods or merchandise for the enterprise;\nor\nhe has, and habitually exercises in that State, an\nb\nauthority to fill orders on behalf of the enterprise from\na stock of goods or merchandise which he maintains\nin that State and which belong to the enterprise." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-097" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.7163415772282, 464.8085958566261, 521.57700419972, 527.3736599802696 ], "source_line_ids": [ "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093", "pdf-005-line-095", "pdf-005-line-097" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00898", "p005-tsv00899", "p005-tsv00900", "p005-tsv00901", "p005-tsv00902", "p005-tsv00903", "p005-tsv00904", "p005-tsv00905", "p005-tsv00906", "p005-tsv00907", "p005-tsv00909", "p005-tsv00910", "p005-tsv00911", "p005-tsv00912", "p005-tsv00913", "p005-tsv00914", "p005-tsv00915", "p005-tsv00916", "p005-tsv00917", "p005-tsv00919", "p005-tsv00920", "p005-tsv00921", "p005-tsv00922", "p005-tsv00923", "p005-tsv00924", "p005-tsv00925", "p005-tsv00926", "p005-tsv00928", "p005-tsv00929", "p005-tsv00930", "p005-tsv00931", "p005-tsv00932", "p005-tsv00933", "p005-tsv00934", "p005-tsv00935", "p005-tsv00936", "p005-tsv00938", "p005-tsv00939", "p005-tsv00940", "p005-tsv00941", "p005-tsv00942", "p005-tsv00943", "p005-tsv00944", "p005-tsv00945", "p005-tsv00946", "p005-tsv00947", "p005-tsv00949", "p005-tsv00950", "p005-tsv00951", "p005-tsv00952", "p005-tsv00953", "p005-tsv00954", "p005-tsv00955", "p005-tsv00956", "p005-tsv00957", "p005-tsv00958", "p005-tsv00960" ], "text": "(5) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that other State through a broker, general commission\nagent or any other agent of an independent status, where\nsuch persons are acting in the ordinary course of their\nbusiness." }, "pages": [ 5 ], "text": "(5) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that other State through a broker, general commission\nagent or any other agent of an independent status, where\nsuch persons are acting in the ordinary course of their\nbusiness." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-102", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-109", "pdf-005-line-111" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.7163415772282, 534.8482472870767, 521.3001586560896, 597.4133114107202 ], "source_line_ids": [ "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-102", "pdf-005-line-105", "pdf-005-line-107", "pdf-005-line-109", "pdf-005-line-111" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00964", "p005-tsv00965", "p005-tsv00966", "p005-tsv00967", "p005-tsv00968", "p005-tsv00969", "p005-tsv00970", "p005-tsv00971", "p005-tsv00972", "p005-tsv00973", "p005-tsv00974", "p005-tsv00975", "p005-tsv00977", "p005-tsv00978", "p005-tsv00979", "p005-tsv00980", "p005-tsv00981", "p005-tsv00982", "p005-tsv00983", "p005-tsv00984", "p005-tsv00985", "p005-tsv00987", "p005-tsv00988", "p005-tsv00989", "p005-tsv00990", "p005-tsv00991", "p005-tsv00992", "p005-tsv00993", "p005-tsv00994", "p005-tsv00995", "p005-tsv00996", "p005-tsv00998", "p005-tsv00999", "p005-tsv01000", "p005-tsv01001", "p005-tsv01002", "p005-tsv01003", "p005-tsv01004", "p005-tsv01005", "p005-tsv01006", "p005-tsv01008", "p005-tsv01009", "p005-tsv01010", "p005-tsv01011", "p005-tsv01012", "p005-tsv01013", "p005-tsv01014", "p005-tsv01016", "p005-tsv01017", "p005-tsv01018", "p005-tsv01019", "p005-tsv01020", "p005-tsv01021", "p005-tsv01022", "p005-tsv01023", "p005-tsv01024", "p005-tsv01026", "p005-tsv01027", "p005-tsv01028", "p005-tsv01029" ], "text": "(6) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself make either company a permanent establish-\nment of the other." }, "pages": [ 5 ], "text": "(6) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself make either company a permanent establish-\nment of the other." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117", "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131", "pdf-005-line-133" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.4394960335977, 604.6110621506084, 521.3001586560896, 706.4869187767182 ], "source_line_ids": [ "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117", "pdf-005-line-119", "pdf-005-line-121", "pdf-005-line-123", "pdf-005-line-125", "pdf-005-line-127", "pdf-005-line-129", "pdf-005-line-131", "pdf-005-line-133" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01033", "p005-tsv01034", "p005-tsv01035", "p005-tsv01036", "p005-tsv01037", "p005-tsv01038", "p005-tsv01039", "p005-tsv01040", "p005-tsv01042", "p005-tsv01043", "p005-tsv01044", "p005-tsv01045", "p005-tsv01046", "p005-tsv01047", "p005-tsv01048", "p005-tsv01049", "p005-tsv01050", "p005-tsv01052", "p005-tsv01053", "p005-tsv01054", "p005-tsv01055", "p005-tsv01056", "p005-tsv01057", "p005-tsv01058", "p005-tsv01059", "p005-tsv01061", "p005-tsv01062", "p005-tsv01063", "p005-tsv01064", "p005-tsv01065", "p005-tsv01066", "p005-tsv01067", "p005-tsv01068", "p005-tsv01069", "p005-tsv01071", "p005-tsv01072", "p005-tsv01073", "p005-tsv01074", "p005-tsv01075", "p005-tsv01076", "p005-tsv01077", "p005-tsv01078", "p005-tsv01079", "p005-tsv01080", "p005-tsv01082", "p005-tsv01083", "p005-tsv01084", "p005-tsv01085", "p005-tsv01086", "p005-tsv01087", "p005-tsv01088", "p005-tsv01089", "p005-tsv01090", "p005-tsv01092", "p005-tsv01093", "p005-tsv01094", "p005-tsv01095", "p005-tsv01096", "p005-tsv01097", "p005-tsv01098", "p005-tsv01099", "p005-tsv01101", "p005-tsv01102", "p005-tsv01103", "p005-tsv01104", "p005-tsv01105", "p005-tsv01106", "p005-tsv01107", "p005-tsv01108", "p005-tsv01109", "p005-tsv01111", "p005-tsv01112", "p005-tsv01113", "p005-tsv01114", "p005-tsv01115", "p005-tsv01116", "p005-tsv01117", "p005-tsv01118", "p005-tsv01119", "p005-tsv01120", "p005-tsv01121", "p005-tsv01123", "p005-tsv01124", "p005-tsv01125", "p005-tsv01126", "p005-tsv01127", "p005-tsv01128", "p005-tsv01129", "p005-tsv01130", "p005-tsv01131", "p005-tsv01133", "p005-tsv01134", "p005-tsv01135" ], "text": "(7) Notwithstanding any other provision of this Ar-\nticle, an enterprise of a Contracting State which is\nregularly engaged in the business of furnishing personal\nservices, shall be deemed to have a permanent establish-\nment in the other Contracting State, if a person or\npersons, being employees of such enterprise and sent by\nsuch enterprise for the purposes of performing such\nservices, are present in that other State for performing\nsuch services in respect of the same project for a period\nor periods exceeding in the aggregate six months during\nany twelve-month period." }, "pages": [ 5 ], "text": "(7) Notwithstanding any other provision of this Ar-\nticle, an enterprise of a Contracting State which is\nregularly engaged in the business of furnishing personal\nservices, shall be deemed to have a permanent establish-\nment in the other Contracting State, if a person or\npersons, being employees of such enterprise and sent by\nsuch enterprise for the purposes of performing such\nservices, are present in that other State for performing\nsuch services in respect of the same project for a period\nor periods exceeding in the aggregate six months during\nany twelve-month period." } ], "title": "Article 5\nPermanent establishment" }, { "body_sha256": "97ca1edd5583ee63ebe08356f8e6552cd55ef9123891fb03c54aee82f8ab2f5f", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-139", "pdf-005-line-141" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 298.1626504899673, 742.1988359092404, 520.7464675688287, 759.6395396251232 ], "source_line_ids": [ "pdf-005-line-139", "pdf-005-line-141" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01147", "p005-tsv01148", "p005-tsv01149", "p005-tsv01150", "p005-tsv01151", "p005-tsv01152", "p005-tsv01153", "p005-tsv01154", "p005-tsv01155", "p005-tsv01157", "p005-tsv01158", "p005-tsv01159", "p005-tsv01160", "p005-tsv01161", "p005-tsv01162", "p005-tsv01163", "p005-tsv01164", "p005-tsv01165" ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated." }, "pages": [ 5 ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016", "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 312.28177321511896, 82.77413350871424, 535.1424358376108, 184.92682670174284 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-016", "pdf-006-line-018", "pdf-006-line-020", "pdf-006-line-022", "pdf-006-line-024" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00540", "p006-tsv00541", "p006-tsv00542", "p006-tsv00543", "p006-tsv00544", "p006-tsv00545", "p006-tsv00546", "p006-tsv00547", "p006-tsv00548", "p006-tsv00550", "p006-tsv00551", "p006-tsv00552", "p006-tsv00553", "p006-tsv00554", "p006-tsv00555", "p006-tsv00556", "p006-tsv00557", "p006-tsv00558", "p006-tsv00560", "p006-tsv00561", "p006-tsv00562", "p006-tsv00563", "p006-tsv00564", "p006-tsv00565", "p006-tsv00566", "p006-tsv00567", "p006-tsv00568", "p006-tsv00569", "p006-tsv00571", "p006-tsv00572", "p006-tsv00573", "p006-tsv00574", "p006-tsv00575", "p006-tsv00576", "p006-tsv00577", "p006-tsv00578", "p006-tsv00580", "p006-tsv00581", "p006-tsv00582", "p006-tsv00583", "p006-tsv00584", "p006-tsv00585", "p006-tsv00586", "p006-tsv00587", "p006-tsv00588", "p006-tsv00590", "p006-tsv00591", "p006-tsv00592", "p006-tsv00593", "p006-tsv00594", "p006-tsv00595", "p006-tsv00596", "p006-tsv00598", "p006-tsv00599", "p006-tsv00600", "p006-tsv00601", "p006-tsv00602", "p006-tsv00603", "p006-tsv00604", "p006-tsv00605", "p006-tsv00606", "p006-tsv00608", "p006-tsv00609", "p006-tsv00610", "p006-tsv00611", "p006-tsv00612", "p006-tsv00613", "p006-tsv00614", "p006-tsv00615", "p006-tsv00616", "p006-tsv00617", "p006-tsv00619", "p006-tsv00620", "p006-tsv00621", "p006-tsv00622", "p006-tsv00623", "p006-tsv00624", "p006-tsv00625", "p006-tsv00627", "p006-tsv00628", "p006-tsv00629", "p006-tsv00630", "p006-tsv00631", "p006-tsv00632", "p006-tsv00633", "p006-tsv00634", "p006-tsv00635", "p006-tsv00637" ], "text": "(2) The term “immovable property” shall be defined in\naccordance with the law of the Contracting State in\nwhich the property in question is situated. The term shall\nin any case include property accessory to immovable\nproperty, rights to which the provisions of general law\nrespecting landed property apply, usufruct of immovable\nproperty and rights to variable or fixed payments as\nconsideration for the working of, or the right to work,\nmineral deposits and other natural resources. Ships,\nboats and aircraft shall not be regarded as immovable\nproperty." }, "pages": [ 6 ], "text": "(2) The term “immovable property” shall be defined in\naccordance with the law of the Contracting State in\nwhich the property in question is situated. The term shall\nin any case include property accessory to immovable\nproperty, rights to which the provisions of general law\nrespecting landed property apply, usufruct of immovable\nproperty and rights to variable or fixed payments as\nconsideration for the working of, or the right to work,\nmineral deposits and other natural resources. Ships,\nboats and aircraft shall not be regarded as immovable\nproperty." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-030", "pdf-006-line-032" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 312.8354643023799, 193.23192370930616, 535.1424358376108, 228.94384084182835 ], "source_line_ids": [ "pdf-006-line-026", "pdf-006-line-028", "pdf-006-line-030", "pdf-006-line-032" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00641", "p006-tsv00642", "p006-tsv00643", "p006-tsv00644", "p006-tsv00645", "p006-tsv00646", "p006-tsv00647", "p006-tsv00648", "p006-tsv00649", "p006-tsv00651", "p006-tsv00652", "p006-tsv00653", "p006-tsv00654", "p006-tsv00655", "p006-tsv00656", "p006-tsv00657", "p006-tsv00658", "p006-tsv00659", "p006-tsv00660", "p006-tsv00661", "p006-tsv00663", "p006-tsv00664", "p006-tsv00665", "p006-tsv00666", "p006-tsv00667", "p006-tsv00668", "p006-tsv00669", "p006-tsv00670", "p006-tsv00671", "p006-tsv00673", "p006-tsv00674", "p006-tsv00675", "p006-tsv00676", "p006-tsv00677", "p006-tsv00678" ], "text": "(3) The provisions of paragraph (1) shall apply to\nincome derived from the direct use, letting, or use in any\nother form of immovable property, or from any extrac-\ntion or exploitation of natural resources." }, "pages": [ 6 ], "text": "(3) The provisions of paragraph (1) shall apply to\nincome derived from the direct use, letting, or use in any\nother form of immovable property, or from any extrac-\ntion or exploitation of natural resources." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-041" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 313.11230984601025, 246.66138112463005, 535.4192813812413, 282.6501348240711 ], "source_line_ids": [ "pdf-006-line-035", "pdf-006-line-037", "pdf-006-line-039", "pdf-006-line-041" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00682", "p006-tsv00683", "p006-tsv00684", "p006-tsv00685", "p006-tsv00686", "p006-tsv00687", "p006-tsv00688", "p006-tsv00689", "p006-tsv00690", "p006-tsv00691", "p006-tsv00693", "p006-tsv00694", "p006-tsv00695", "p006-tsv00696", "p006-tsv00697", "p006-tsv00698", "p006-tsv00699", "p006-tsv00700", "p006-tsv00701", "p006-tsv00703", "p006-tsv00704", "p006-tsv00705", "p006-tsv00706", "p006-tsv00707", "p006-tsv00708", "p006-tsv00709", "p006-tsv00710", "p006-tsv00712", "p006-tsv00713", "p006-tsv00714", "p006-tsv00715", "p006-tsv00716", "p006-tsv00717" ], "text": "(4) The provisions of paragraphs (1) and (3) shall also\napply to the income from immovable property of an\nenterprise and to income from immovable property used\nfor the performance of professional services," }, "pages": [ 6 ], "text": "(4) The provisions of paragraphs (1) and (3) shall also\napply to the income from immovable property of an\nenterprise and to income from immovable property used\nfor the performance of professional services," } ], "title": "Article 6\nImmovable property" }, { "body_sha256": "7b7b1c3b1f99d760e045d012063622a60d71b2d0504a6ed77d00a2017928cf0f", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 313.6660009332711, 332.20388030253207, 535.972972468502, 404.18138770141405 ], "source_line_ids": [ "pdf-006-line-046", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053", "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00729", "p006-tsv00730", "p006-tsv00731", "p006-tsv00732", "p006-tsv00733", "p006-tsv00734", "p006-tsv00735", "p006-tsv00736", "p006-tsv00737", "p006-tsv00738", "p006-tsv00740", "p006-tsv00741", "p006-tsv00742", "p006-tsv00743", "p006-tsv00744", "p006-tsv00745", "p006-tsv00746", "p006-tsv00747", "p006-tsv00748", "p006-tsv00749", "p006-tsv00751", "p006-tsv00752", "p006-tsv00753", "p006-tsv00754", "p006-tsv00755", "p006-tsv00756", "p006-tsv00757", "p006-tsv00758", "p006-tsv00759", "p006-tsv00761", "p006-tsv00762", "p006-tsv00763", "p006-tsv00764", "p006-tsv00765", "p006-tsv00766", "p006-tsv00767", "p006-tsv00768", "p006-tsv00770", "p006-tsv00771", "p006-tsv00772", "p006-tsv00773", "p006-tsv00774", "p006-tsv00775", "p006-tsv00776", "p006-tsv00777", "p006-tsv00778", "p006-tsv00779", "p006-tsv00781", "p006-tsv00782", "p006-tsv00783", "p006-tsv00784", "p006-tsv00785", "p006-tsv00786", "p006-tsv00787", "p006-tsv00788", "p006-tsv00789", "p006-tsv00790", "p006-tsv00791", "p006-tsv00793", "p006-tsv00794", "p006-tsv00795", "p006-tsv00796", "p006-tsv00797", "p006-tsv00798", "p006-tsv00799", "p006-tsv00800", "p006-tsv00801", "p006-tsv00803" ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on business in the other Contracting State through\na permanent establishment situated therein. If the enter-\nprise carries on business as aforesaid, the profits of the\nenterprise may be taxed in the other State but only so\nmuch of them as is attributable to that permanent\nestablishment." }, "pages": [ 6 ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on business in the other Contracting State through\na permanent establishment situated therein. If the enter-\nprise carries on business as aforesaid, the profits of the\nenterprise may be taxed in the other State but only so\nmuch of them as is attributable to that permanent\nestablishment." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-063", "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071", "pdf-006-line-073", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 313.94284647690154, 413.8706675435712, 536.2498180121324, 496.9216376192042 ], "source_line_ids": [ "pdf-006-line-063", "pdf-006-line-065", "pdf-006-line-067", "pdf-006-line-069", "pdf-006-line-071", "pdf-006-line-073", "pdf-006-line-075", "pdf-006-line-077", "pdf-006-line-079" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00807", "p006-tsv00808", "p006-tsv00809", "p006-tsv00810", "p006-tsv00811", "p006-tsv00812", "p006-tsv00813", "p006-tsv00814", "p006-tsv00815", "p006-tsv00817", "p006-tsv00818", "p006-tsv00819", "p006-tsv00820", "p006-tsv00821", "p006-tsv00822", "p006-tsv00823", "p006-tsv00824", "p006-tsv00825", "p006-tsv00827", "p006-tsv00828", "p006-tsv00829", "p006-tsv00830", "p006-tsv00831", "p006-tsv00832", "p006-tsv00833", "p006-tsv00835", "p006-tsv00836", "p006-tsv00837", "p006-tsv00838", "p006-tsv00839", "p006-tsv00840", "p006-tsv00841", "p006-tsv00842", "p006-tsv00844", "p006-tsv00845", "p006-tsv00846", "p006-tsv00847", "p006-tsv00848", "p006-tsv00849", "p006-tsv00850", "p006-tsv00851", "p006-tsv00852", "p006-tsv00854", "p006-tsv00855", "p006-tsv00856", "p006-tsv00857", "p006-tsv00858", "p006-tsv00859", "p006-tsv00860", "p006-tsv00861", "p006-tsv00862", "p006-tsv00863", "p006-tsv00865", "p006-tsv00866", "p006-tsv00867", "p006-tsv00868", "p006-tsv00869", "p006-tsv00870", "p006-tsv00871", "p006-tsv00872", "p006-tsv00873", "p006-tsv00874", "p006-tsv00876", "p006-tsv00877", "p006-tsv00878", "p006-tsv00879", "p006-tsv00880", "p006-tsv00881", "p006-tsv00882", "p006-tsv00884", "p006-tsv00885", "p006-tsv00886", "p006-tsv00887", "p006-tsv00888", "p006-tsv00889", "p006-tsv00890", "p006-tsv00891", "p006-tsv00892" ], "text": "(2} Where an enterprise of a Contracting State carries\non business in the other Contracting State through a\npermanent establishment situated therein, there shall in\neach Contracting State be attributed to that permanent\nestablishment the profits which it might be expected to\nmake if it were a distinct and separate enterprise engaged\nin the same or similar activities under the same or\nsimilar conditions and dealing wholly independently with\nthe enterprise of which it is a permanent establishment." }, "pages": [ 6 ], "text": "(2} Where an enterprise of a Contracting State carries\non business in the other Contracting State through a\npermanent establishment situated therein, there shall in\neach Contracting State be attributed to that permanent\nestablishment the profits which it might be expected to\nmake if it were a distinct and separate enterprise engaged\nin the same or similar activities under the same or\nsimilar conditions and dealing wholly independently with\nthe enterprise of which it is a permanent establishment." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-081", "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-092" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.2196920205319, 505.2267346267675, 536.2498180121324, 567.7917987504111 ], "source_line_ids": [ "pdf-006-line-081", "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-092" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00896", "p006-tsv00897", "p006-tsv00898", "p006-tsv00899", "p006-tsv00900", "p006-tsv00901", "p006-tsv00902", "p006-tsv00903", "p006-tsv00904", "p006-tsv00905", "p006-tsv00907", "p006-tsv00908", "p006-tsv00909", "p006-tsv00910", "p006-tsv00911", "p006-tsv00912", "p006-tsv00913", "p006-tsv00914", "p006-tsv00916", "p006-tsv00917", "p006-tsv00918", "p006-tsv00919", "p006-tsv00920", "p006-tsv00921", "p006-tsv00922", "p006-tsv00923", "p006-tsv00924", "p006-tsv00925", "p006-tsv00927", "p006-tsv00928", "p006-tsv00929", "p006-tsv00930", "p006-tsv00931", "p006-tsv00932", "p006-tsv00934", "p006-tsv00935", "p006-tsv00936", "p006-tsv00937", "p006-tsv00938", "p006-tsv00939", "p006-tsv00940", "p006-tsv00941", "p006-tsv00943", "p006-tsv00944", "p006-tsv00945", "p006-tsv00946", "p006-tsv00947", "p006-tsv00948", "p006-tsv00949", "p006-tsv00950", "p006-tsv00952" ], "text": "(3) In the determination of the profits of a permanent\nestablishment, there shall be allowed as deductions ex-\npenses which are incurred for the purposes of the per-\nmanent establishment including executive and general\nadministrative expenses so incurred, whether in the State\nin which the permanent establishment is situated or\nelsewhere." }, "pages": [ 6 ], "text": "(3) In the determination of the profits of a permanent\nestablishment, there shall be allowed as deductions ex-\npenses which are incurred for the purposes of the per-\nmanent establishment including executive and general\nadministrative expenses so incurred, whether in the State\nin which the permanent establishment is situated or\nelsewhere." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-105" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.4965375641624, 577.4810785925682, 536.2498180121324, 641.4303255508057 ], "source_line_ids": [ "pdf-006-line-094", "pdf-006-line-096", "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104", "pdf-006-line-105" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00956", "p006-tsv00957", "p006-tsv00958", "p006-tsv00959", "p006-tsv00960", "p006-tsv00961", "p006-tsv00962", "p006-tsv00963", "p006-tsv00964", "p006-tsv00966", "p006-tsv00967", "p006-tsv00968", "p006-tsv00969", "p006-tsv00970", "p006-tsv00971", "p006-tsv00972", "p006-tsv00973", "p006-tsv00974", "p006-tsv00976", "p006-tsv00977", "p006-tsv00978", "p006-tsv00979", "p006-tsv00980", "p006-tsv00981", "p006-tsv00982", "p006-tsv00983", "p006-tsv00984", "p006-tsv00985", "p006-tsv00987", "p006-tsv00988", "p006-tsv00989", "p006-tsv00990", "p006-tsv00991", "p006-tsv00992", "p006-tsv00993", "p006-tsv00994", "p006-tsv00995", "p006-tsv00996", "p006-tsv00998", "p006-tsv00999", "p006-tsv01000", "p006-tsv01001", "p006-tsv01002", "p006-tsv01003", "p006-tsv01004", "p006-tsv01006", "p006-tsv01007", "p006-tsv01008", "p006-tsv01009", "p006-tsv01010", "p006-tsv01011", "p006-tsv01012", "p006-tsv01013", "p006-tsv01014", "p006-tsv01015", "p006-tsv01016", "p006-tsv01018", "p006-tsv01019", "p006-tsv01020", "p006-tsv01021", "p006-tsv01022", "p006-tsv01023", "p006-tsv01024", "p006-tsv01025", "p006-tsv01026" ], "text": "(4) Nothing in paragraph (2) shall preclude a Contract-\ning State from determining the profits to be attributed\nto a permanent establishment on the basis of an ap-\nportionment of the total profits of the enterprise to its\nvarious parts; the method of apportionment adopted\nshall, however, be such that the result shall be in accord-\nance with the principles laid down in this Article." }, "pages": [ 6 ], "text": "(4) Nothing in paragraph (2) shall preclude a Contract-\ning State from determining the profits to be attributed\nto a permanent establishment on the basis of an ap-\nportionment of the total profits of the enterprise to its\nvarious parts; the method of apportionment adopted\nshall, however, be such that the result shall be in accord-\nance with the principles laid down in this Article." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-112" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.7733831077928, 649.1817494245314, 537.0803546430237, 685.4473396908912 ], "source_line_ids": [ "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-112" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01030", "p006-tsv01031", "p006-tsv01032", "p006-tsv01033", "p006-tsv01034", "p006-tsv01035", "p006-tsv01036", "p006-tsv01037", "p006-tsv01038", "p006-tsv01039", "p006-tsv01041", "p006-tsv01042", "p006-tsv01043", "p006-tsv01044", "p006-tsv01045", "p006-tsv01046", "p006-tsv01047", "p006-tsv01048", "p006-tsv01049", "p006-tsv01050", "p006-tsv01052", "p006-tsv01053", "p006-tsv01054", "p006-tsv01055", "p006-tsv01056", "p006-tsv01057", "p006-tsv01058", "p006-tsv01059", "p006-tsv01061" ], "text": "(5) No profits shall be attributed to a permanent estab-\nlishment by reason of the mere purchase by that per-\nmanent establishment of goods or merchandise for the\nenterprise." }, "pages": [ 6 ], "text": "(5) No profits shall be attributed to a permanent estab-\nlishment by reason of the mere purchase by that per-\nmanent establishment of goods or merchandise for the\nenterprise." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-006-line-113", "pdf-006-line-116", "pdf-006-line-118", "pdf-006-line-120" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 314.7733831077928, 690.9840710292667, 537.0803546430237, 727.2496612956265 ], "source_line_ids": [ "pdf-006-line-113", "pdf-006-line-116", "pdf-006-line-118", "pdf-006-line-120" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01065", "p006-tsv01066", "p006-tsv01067", "p006-tsv01068", "p006-tsv01069", "p006-tsv01070", "p006-tsv01071", "p006-tsv01072", "p006-tsv01073", "p006-tsv01075", "p006-tsv01076", "p006-tsv01077", "p006-tsv01078", "p006-tsv01079", "p006-tsv01080", "p006-tsv01081", "p006-tsv01082", "p006-tsv01084", "p006-tsv01085", "p006-tsv01086", "p006-tsv01087", "p006-tsv01088", "p006-tsv01089", "p006-tsv01090", "p006-tsv01091", "p006-tsv01092", "p006-tsv01093", "p006-tsv01095", "p006-tsv01096", "p006-tsv01097", "p006-tsv01098", "p006-tsv01099", "p006-tsv01100", "p006-tsv01101", "p006-tsv01102", "p006-tsv01103", "p006-tsv01104" ], "text": "(6) For the purposes of the preceding paragraphs, the\nprofits to be attributed to the permanent establishment\nshall be determined by the same method year by year\nunless there is good and sufficient reason to the contrary." }, "pages": [ 6 ], "text": "(6) For the purposes of the preceding paragraphs, the\nprofits to be attributed to the permanent establishment\nshall be determined by the same method year by year\nunless there is good and sufficient reason to the contrary." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 315.05022865142325, 734.7242486024334, 537.3572001866543, 770.9898388687932 ], "source_line_ids": [ "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126", "pdf-006-line-128" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01108", "p006-tsv01109", "p006-tsv01110", "p006-tsv01111", "p006-tsv01112", "p006-tsv01113", "p006-tsv01114", "p006-tsv01115", "p006-tsv01116", "p006-tsv01118", "p006-tsv01119", "p006-tsv01120", "p006-tsv01121", "p006-tsv01122", "p006-tsv01123", "p006-tsv01124", "p006-tsv01125", "p006-tsv01126", "p006-tsv01128", "p006-tsv01129", "p006-tsv01130", "p006-tsv01131", "p006-tsv01132", "p006-tsv01133", "p006-tsv01134", "p006-tsv01135", "p006-tsv01136", "p006-tsv01137", "p006-tsv01139", "p006-tsv01140", "p006-tsv01141", "p006-tsv01142", "p006-tsv01143", "p006-tsv01144", "p006-tsv01145" ], "text": "(7} Where profits include items of income which are\ndealt with separately in other Articles of this Agree-\nment, then the provisions of those Articles shall not be\naffected by the provisions of this Article." }, "pages": [ 6 ], "text": "(7} Where profits include items of income which are\ndealt with separately in other Articles of this Agree-\nment, then the provisions of those Articles shall not be\naffected by the provisions of this Article." } ], "title": "Article 7\nBusiness profits" }, { "body_sha256": "02ed91ced66c3161b969a16906aa11b50eec2b17e941f3ff2a388947120af207", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-008", "pdf-007-line-011", "pdf-007-line-013" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 300.1005692953803, 105.75156856297271, 522.4075408306112, 132.32787898717527 ], "source_line_ids": [ "pdf-007-line-008", "pdf-007-line-011", "pdf-007-line-013" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00542", "p007-tsv00543", "p007-tsv00544", "p007-tsv00545", "p007-tsv00546", "p007-tsv00547", "p007-tsv00548", "p007-tsv00549", "p007-tsv00550", "p007-tsv00551", "p007-tsv00553", "p007-tsv00554", "p007-tsv00555", "p007-tsv00556", "p007-tsv00557", "p007-tsv00558", "p007-tsv00559", "p007-tsv00560", "p007-tsv00561", "p007-tsv00563", "p007-tsv00564", "p007-tsv00565", "p007-tsv00566", "p007-tsv00567", "p007-tsv00568", "p007-tsv00569" ], "text": "(1) Profits of an enterprise of a Contracting State from\nthe operation of ships or aircraft in international traffic\nshall be taxable only in that State." }, "pages": [ 7 ], "text": "(1) Profits of an enterprise of a Contracting State from\nthe operation of ships or aircraft in international traffic\nshall be taxable only in that State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 299.54687820811944, 147.83072673462675, 522.1306952869808, 191.84774087471226 ], "source_line_ids": [ "pdf-007-line-016", "pdf-007-line-018", "pdf-007-line-020", "pdf-007-line-022", "pdf-007-line-024" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00573", "p007-tsv00574", "p007-tsv00575", "p007-tsv00576", "p007-tsv00577", "p007-tsv00578", "p007-tsv00579", "p007-tsv00580", "p007-tsv00582", "p007-tsv00583", "p007-tsv00584", "p007-tsv00585", "p007-tsv00586", "p007-tsv00587", "p007-tsv00588", "p007-tsv00589", "p007-tsv00590", "p007-tsv00591", "p007-tsv00593", "p007-tsv00594", "p007-tsv00595", "p007-tsv00596", "p007-tsv00597", "p007-tsv00598", "p007-tsv00599", "p007-tsv00600", "p007-tsv00601", "p007-tsv00603", "p007-tsv00604", "p007-tsv00605", "p007-tsv00606", "p007-tsv00607", "p007-tsv00608", "p007-tsv00609", "p007-tsv00610", "p007-tsv00611", "p007-tsv00612", "p007-tsv00614", "p007-tsv00615", "p007-tsv00616", "p007-tsv00617" ], "text": "(2) The provisions of paragraph (1) shall likewise\napply in respect of participations in pools, in a joint\nbusiness or in an international operation agency of any\nkind by enterprises engaged in the operation of ships or\naircraft in international traffic." }, "pages": [ 7 ], "text": "(2) The provisions of paragraph (1) shall likewise\napply in respect of participations in pools, in a joint\nbusiness or in an international operation agency of any\nkind by enterprises engaged in the operation of ships or\naircraft in international traffic." } ], "title": "Article 8\nShips and Aircraft" }, { "body_sha256": "7e5a9ae9df348edef7d7855dc6882511192ba284f18413022967d28c9addd033", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-030", "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038", "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-050", "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 298.4394960335977, 235.86475501479777, 521.3001586560896, 401.1361854653075 ], "source_line_ids": [ "pdf-007-line-030", "pdf-007-line-032", "pdf-007-line-034", "pdf-007-line-036", "pdf-007-line-038", "pdf-007-line-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-047", "pdf-007-line-050", "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-056", "pdf-007-line-058", "pdf-007-line-060", "pdf-007-line-062" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00630", "p007-tsv00633", "p007-tsv00634", "p007-tsv00635", "p007-tsv00636", "p007-tsv00637", "p007-tsv00638", "p007-tsv00639", "p007-tsv00640", "p007-tsv00641", "p007-tsv00643", "p007-tsv00644", "p007-tsv00645", "p007-tsv00646", "p007-tsv00647", "p007-tsv00648", "p007-tsv00649", "p007-tsv00650", "p007-tsv00651", "p007-tsv00653", "p007-tsv00654", "p007-tsv00655", "p007-tsv00656", "p007-tsv00657", "p007-tsv00658", "p007-tsv00659", "p007-tsv00660", "p007-tsv00662", "p007-tsv00665", "p007-tsv00666", "p007-tsv00667", "p007-tsv00668", "p007-tsv00669", "p007-tsv00670", "p007-tsv00671", "p007-tsv00672", "p007-tsv00674", "p007-tsv00675", "p007-tsv00676", "p007-tsv00677", "p007-tsv00678", "p007-tsv00679", "p007-tsv00680", "p007-tsv00681", "p007-tsv00682", "p007-tsv00684", "p007-tsv00685", "p007-tsv00686", "p007-tsv00687", "p007-tsv00688", "p007-tsv00689", "p007-tsv00690", "p007-tsv00691", "p007-tsv00692", "p007-tsv00693", "p007-tsv00695", "p007-tsv00696", "p007-tsv00700", "p007-tsv00701", "p007-tsv00702", "p007-tsv00703", "p007-tsv00704", "p007-tsv00705", "p007-tsv00706", "p007-tsv00707", "p007-tsv00708", "p007-tsv00710", "p007-tsv00711", "p007-tsv00712", "p007-tsv00713", "p007-tsv00714", "p007-tsv00715", "p007-tsv00716", "p007-tsv00717", "p007-tsv00719", "p007-tsv00720", "p007-tsv00721", "p007-tsv00722", "p007-tsv00723", "p007-tsv00724", "p007-tsv00725", "p007-tsv00726", "p007-tsv00728", "p007-tsv00729", "p007-tsv00730", "p007-tsv00731", "p007-tsv00732", "p007-tsv00733", "p007-tsv00734", "p007-tsv00736", "p007-tsv00737", "p007-tsv00738", "p007-tsv00739", "p007-tsv00740", "p007-tsv00741", "p007-tsv00742", "p007-tsv00743", "p007-tsv00744", "p007-tsv00746", "p007-tsv00747", "p007-tsv00748", "p007-tsv00749", "p007-tsv00750", "p007-tsv00751", "p007-tsv00752", "p007-tsv00753", "p007-tsv00754", "p007-tsv00755", "p007-tsv00756", "p007-tsv00758", "p007-tsv00759", "p007-tsv00760", "p007-tsv00761", "p007-tsv00762", "p007-tsv00763", "p007-tsv00764", "p007-tsv00765", "p007-tsv00766", "p007-tsv00767", "p007-tsv00769", "p007-tsv00770", "p007-tsv00771", "p007-tsv00772", "p007-tsv00773", "p007-tsv00774", "p007-tsv00775" ], "text": "Where\na) an enterprise of a Contracting State participates direct-\nly or indirectly in the management, control or capital\nof an enterprise of the other Contracting State,\nor\nb) the same persons participate directly or indirectly\nin the management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed\nbetween the two enterprises in their commercial or\nfinancial relations which differ from those which would\nbe made between independent enterprises, then any\nprofits which would, but for those conditions, have ac-\ncrued to one of the enterprises, but, by reason of those\nconditions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." }, "pages": [ 7 ], "text": "Where\na) an enterprise of a Contracting State participates direct-\nly or indirectly in the management, control or capital\nof an enterprise of the other Contracting State,\nor\nb) the same persons participate directly or indirectly\nin the management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed\nbetween the two enterprises in their commercial or\nfinancial relations which differ from those which would\nbe made between independent enterprises, then any\nprofits which would, but for those conditions, have ac-\ncrued to one of the enterprises, but, by reason of those\nconditions, have not so accrued, may be included in the\nprofits of that enterprise and taxed accordingly." } ], "title": "Article 9\nRelated persons" }, { "body_sha256": "f3f99e89dd7800b21a8df31978c803909bbb497cb3337f44ac01554dbee88108", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-068", "pdf-007-line-070", "pdf-007-line-072" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 298.4394960335977, 445.43003617231176, 521.0233131124592, 471.72951002959553 ], "source_line_ids": [ "pdf-007-line-068", "pdf-007-line-070", "pdf-007-line-072" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00786", "p007-tsv00787", "p007-tsv00788", "p007-tsv00789", "p007-tsv00790", "p007-tsv00791", "p007-tsv00792", "p007-tsv00793", "p007-tsv00794", "p007-tsv00795", "p007-tsv00797", "p007-tsv00798", "p007-tsv00799", "p007-tsv00800", "p007-tsv00801", "p007-tsv00802", "p007-tsv00803", "p007-tsv00804", "p007-tsv00805", "p007-tsv00806", "p007-tsv00807", "p007-tsv00809", "p007-tsv00810", "p007-tsv00811", "p007-tsv00812", "p007-tsv00813", "p007-tsv00814", "p007-tsv00815", "p007-tsv00816", "p007-tsv00817" ], "text": "(1) Dividends paid by a ccmpany which is a resident\nof a Contracting State to a resident of the other Con-\ntracting State may be taxed in that other State." }, "pages": [ 7 ], "text": "(1) Dividends paid by a ccmpany which is a resident\nof a Contracting State to a resident of the other Con-\ntracting State may be taxed in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081", "pdf-007-line-083", "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-097", "pdf-007-line-099" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 297.8858049463369, 487.7860309108846, 521.3001586560896, 612.3624860243341 ], "source_line_ids": [ "pdf-007-line-075", "pdf-007-line-077", "pdf-007-line-079", "pdf-007-line-081", "pdf-007-line-083", "pdf-007-line-085", "pdf-007-line-087", "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-097", "pdf-007-line-099" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00821", "p007-tsv00822", "p007-tsv00823", "p007-tsv00824", "p007-tsv00825", "p007-tsv00826", "p007-tsv00827", "p007-tsv00828", "p007-tsv00829", "p007-tsv00831", "p007-tsv00832", "p007-tsv00833", "p007-tsv00834", "p007-tsv00835", "p007-tsv00836", "p007-tsv00837", "p007-tsv00838", "p007-tsv00840", "p007-tsv00841", "p007-tsv00842", "p007-tsv00843", "p007-tsv00844", "p007-tsv00845", "p007-tsv00846", "p007-tsv00847", "p007-tsv00848", "p007-tsv00849", "p007-tsv00850", "p007-tsv00852", "p007-tsv00853", "p007-tsv00854", "p007-tsv00855", "p007-tsv00856", "p007-tsv00857", "p007-tsv00858", "p007-tsv00859", "p007-tsv00860", "p007-tsv00864", "p007-tsv00865", "p007-tsv00866", "p007-tsv00867", "p007-tsv00868", "p007-tsv00869", "p007-tsv00870", "p007-tsv00871", "p007-tsv00872", "p007-tsv00873", "p007-tsv00874", "p007-tsv00875", "p007-tsv00877", "p007-tsv00878", "p007-tsv00879", "p007-tsv00880", "p007-tsv00881", "p007-tsv00882", "p007-tsv00883", "p007-tsv00884", "p007-tsv00885", "p007-tsv00887", "p007-tsv00888", "p007-tsv00889", "p007-tsv00890", "p007-tsv00891", "p007-tsv00892", "p007-tsv00893", "p007-tsv00894", "p007-tsv00896", "p007-tsv00897", "p007-tsv00898", "p007-tsv00899", "p007-tsv00900", "p007-tsv00901", "p007-tsv00902", "p007-tsv00903", "p007-tsv00904", "p007-tsv00905", "p007-tsv00906", "p007-tsv00908", "p007-tsv00909", "p007-tsv00913", "p007-tsv00914", "p007-tsv00915", "p007-tsv00916", "p007-tsv00917", "p007-tsv00918", "p007-tsv00919", "p007-tsv00920", "p007-tsv00921", "p007-tsv00922", "p007-tsv00923", "p007-tsv00924", "p007-tsv00928", "p007-tsv00929", "p007-tsv00930" ], "text": "(2) However, such dividends may be taxed in the\nContracting State of which the company paying the\ndividends is a resident, and according to the law of that\nState, but the tax so charged shall not exceed:\na) 10 per cent of the gross amount of the dividends if\nthe recipient is a company which itself, or jointly\nwithin a partnership with other companies, holds at\nleast 25 per cent of the capital of the company paying\nthe dividends;\nb) in all other cases, 15 per cent of the gross amount\nof the dividends." }, "pages": [ 7 ], "text": "(2) However, such dividends may be taxed in the\nContracting State of which the company paying the\ndividends is a resident, and according to the law of that\nState, but the tax so charged shall not exceed:\na) 10 per cent of the gross amount of the dividends if\nthe recipient is a company which itself, or jointly\nwithin a partnership with other companies, holds at\nleast 25 per cent of the capital of the company paying\nthe dividends;\nb) in all other cases, 15 per cent of the gross amount\nof the dividends." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105", "pdf-007-line-107", "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-123", "pdf-007-line-125", "pdf-007-line-127", "pdf-007-line-129", "pdf-008-line-004", "pdf-008-line-006" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 297.33211385907606, 619.837073331141, 520.7464675688287, 767.6678000657679 ], "source_line_ids": [ "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105", "pdf-007-line-107", "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-113", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-123", "pdf-007-line-125", "pdf-007-line-127", "pdf-007-line-129" ], "source_page": 7 }, { "bbox": [ 325.29351376574897, 81.38995067412036, 536.2498180121324, 98.27698125616573 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00934", "p007-tsv00935", "p007-tsv00936", "p007-tsv00937", "p007-tsv00938", "p007-tsv00939", "p007-tsv00940", "p007-tsv00942", "p007-tsv00943", "p007-tsv00944", "p007-tsv00945", "p007-tsv00946", "p007-tsv00947", "p007-tsv00948", "p007-tsv00949", "p007-tsv00950", "p007-tsv00951", "p007-tsv00952", "p007-tsv00954", "p007-tsv00955", "p007-tsv00956", "p007-tsv00957", "p007-tsv00958", "p007-tsv00959", "p007-tsv00960", "p007-tsv00961", "p007-tsv00962", "p007-tsv00963", "p007-tsv00965", "p007-tsv00966", "p007-tsv00967", "p007-tsv00968", "p007-tsv00969", "p007-tsv00970", "p007-tsv00971", "p007-tsv00972", "p007-tsv00973", "p007-tsv00974", "p007-tsv00976", "p007-tsv00977", "p007-tsv00978", "p007-tsv00979", "p007-tsv00980", "p007-tsv00981", "p007-tsv00982", "p007-tsv00983", "p007-tsv00984", "p007-tsv00985", "p007-tsv00987", "p007-tsv00988", "p007-tsv00992", "p007-tsv00993", "p007-tsv00994", "p007-tsv00995", "p007-tsv00996", "p007-tsv00997", "p007-tsv00998", "p007-tsv00999", "p007-tsv01000", "p007-tsv01001", "p007-tsv01002", "p007-tsv01004", "p007-tsv01005", "p007-tsv01006", "p007-tsv01007", "p007-tsv01008", "p007-tsv01009", "p007-tsv01010", "p007-tsv01011", "p007-tsv01013", "p007-tsv01014", "p007-tsv01015", "p007-tsv01016", "p007-tsv01017", "p007-tsv01018", "p007-tsv01019", "p007-tsv01020", "p007-tsv01022", "p007-tsv01023", "p007-tsv01024", "p007-tsv01025", "p007-tsv01026", "p007-tsv01027", "p007-tsv01028", "p007-tsv01032", "p007-tsv01033", "p007-tsv01034", "p007-tsv01035", "p007-tsv01036", "p007-tsv01037", "p007-tsv01038", "p007-tsv01039", "p007-tsv01040", "p007-tsv01041", "p007-tsv01042", "p007-tsv01044", "p007-tsv01045", "p007-tsv01046", "p007-tsv01047", "p007-tsv01048", "p007-tsv01049", "p007-tsv01050", "p007-tsv01051", "p007-tsv01052", "p007-tsv01053", "p007-tsv01054", "p007-tsv01056", "p007-tsv01057", "p007-tsv01058", "p007-tsv01059", "p007-tsv01060", "p007-tsv01061", "p007-tsv01062", "p007-tsv01063", "p007-tsv01064", "p007-tsv01066", "p007-tsv01067", "p007-tsv01068", "p007-tsv01069", "p007-tsv01070", "p007-tsv01071", "p007-tsv01072", "p007-tsv01073", "p007-tsv01077", "p007-tsv01078", "p007-tsv01079", "p007-tsv01080", "p007-tsv01081", "p007-tsv01082", "p007-tsv01083", "p007-tsv01084", "p007-tsv01085", "p008-tsv00561", "p008-tsv00562", "p008-tsv00563", "p008-tsv00564", "p008-tsv00565", "p008-tsv00566", "p008-tsv00567", "p008-tsv00568", "p008-tsv00569", "p008-tsv00570", "p008-tsv00571", "p008-tsv00573", "p008-tsv00574" ], "text": "(3) Notwithstanding the provisions of paragraph (2),\nthe tax of a Contracting State on dividends paid by a\ncompany which is a resident of that State may exceed\nthe rates provided for in that paragraph, but shall not\nexceed 25.75 per cent of the gross amount of the\ndividends, if\na) the rate of the corporation tax of that State on\ndistributed profits is lower than that on undistributed\nprofits and the difference between those two rates\nis 20 percentage points or more, and\nb) such dividends are paid by a company which is a\nresident of that State to a company which is a resident\nof the other Contracting State and which itself or\ntogether with other persons controlling it or being\nunder common control with it, holds, directly or in-\ndirectly, at least 25 per cent of the capital of the\nfirst-mentioned company." }, "pages": [ 7, 8 ], "text": "(3) Notwithstanding the provisions of paragraph (2),\nthe tax of a Contracting State on dividends paid by a\ncompany which is a resident of that State may exceed\nthe rates provided for in that paragraph, but shall not\nexceed 25.75 per cent of the gross amount of the\ndividends, if\na) the rate of the corporation tax of that State on\ndistributed profits is lower than that on undistributed\nprofits and the difference between those two rates\nis 20 percentage points or more, and\nb) such dividends are paid by a company which is a\nresident of that State to a company which is a resident\nof the other Contracting State and which itself or\ntogether with other persons controlling it or being\nunder common control with it, holds, directly or in-\ndirectly, at least 25 per cent of the capital of the\nfirst-mentioned company." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019", "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 312.8354643023799, 114.05666557053601, 536.2498180121324, 195.72345281157516 ], "source_line_ids": [ "pdf-008-line-009", "pdf-008-line-011", "pdf-008-line-013", "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019", "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00578", "p008-tsv00579", "p008-tsv00580", "p008-tsv00581", "p008-tsv00582", "p008-tsv00583", "p008-tsv00584", "p008-tsv00585", "p008-tsv00586", "p008-tsv00587", "p008-tsv00589", "p008-tsv00590", "p008-tsv00591", "p008-tsv00592", "p008-tsv00593", "p008-tsv00594", "p008-tsv00595", "p008-tsv00596", "p008-tsv00598", "p008-tsv00599", "p008-tsv00600", "p008-tsv00601", "p008-tsv00602", "p008-tsv00603", "p008-tsv00604", "p008-tsv00606", "p008-tsv00607", "p008-tsv00608", "p008-tsv00609", "p008-tsv00610", "p008-tsv00611", "p008-tsv00612", "p008-tsv00613", "p008-tsv00614", "p008-tsv00616", "p008-tsv00617", "p008-tsv00618", "p008-tsv00619", "p008-tsv00620", "p008-tsv00621", "p008-tsv00622", "p008-tsv00623", "p008-tsv00624", "p008-tsv00626", "p008-tsv00627", "p008-tsv00628", "p008-tsv00629", "p008-tsv00630", "p008-tsv00631", "p008-tsv00632", "p008-tsv00633", "p008-tsv00634", "p008-tsv00635", "p008-tsv00637", "p008-tsv00638", "p008-tsv00639", "p008-tsv00640", "p008-tsv00641", "p008-tsv00642", "p008-tsv00643", "p008-tsv00644", "p008-tsv00645", "p008-tsv00646", "p008-tsv00648", "p008-tsv00649", "p008-tsv00650", "p008-tsv00651", "p008-tsv00652", "p008-tsv00653", "p008-tsv00654", "p008-tsv00655", "p008-tsv00657", "p008-tsv00658", "p008-tsv00659", "p008-tsv00660", "p008-tsv00661" ], "text": "(4) The term “dividends” as used in this Article means\nincome from shares, mining shares, tounders’ shares or\nother rights, not being debt-claims, participating in\nprofits, as well as income from other corporate rights\nassimilated to income from shares by the taxation law\nof the State of which the company making the distribu-\ntion is a resident, and income derived by a sleeping\npartner trom his participation as such and distributions\non certificates of an investment-trust." }, "pages": [ 8 ], "text": "(4) The term “dividends” as used in this Article means\nincome from shares, mining shares, tounders’ shares or\nother rights, not being debt-claims, participating in\nprofits, as well as income from other corporate rights\nassimilated to income from shares by the taxation law\nof the State of which the company making the distribu-\ntion is a resident, and income derived by a sleeping\npartner trom his participation as such and distributions\non certificates of an investment-trust." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-041" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.11230984601025, 213.16415652745806, 536.2498180121324, 286.5258467609339 ], "source_line_ids": [ "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-038", "pdf-008-line-040", "pdf-008-line-041" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00665", "p008-tsv00666", "p008-tsv00667", "p008-tsv00668", "p008-tsv00669", "p008-tsv00670", "p008-tsv00671", "p008-tsv00672", "p008-tsv00673", "p008-tsv00674", "p008-tsv00676", "p008-tsv00677", "p008-tsv00678", "p008-tsv00679", "p008-tsv00680", "p008-tsv00681", "p008-tsv00682", "p008-tsv00683", "p008-tsv00684", "p008-tsv00685", "p008-tsv00687", "p008-tsv00688", "p008-tsv00689", "p008-tsv00690", "p008-tsv00691", "p008-tsv00692", "p008-tsv00693", "p008-tsv00694", "p008-tsv00695", "p008-tsv00697", "p008-tsv00698", "p008-tsv00699", "p008-tsv00700", "p008-tsv00701", "p008-tsv00702", "p008-tsv00703", "p008-tsv00704", "p008-tsv00705", "p008-tsv00706", "p008-tsv00708", "p008-tsv00709", "p008-tsv00710", "p008-tsv00711", "p008-tsv00712", "p008-tsv00713", "p008-tsv00714", "p008-tsv00716", "p008-tsv00717", "p008-tsv00718", "p008-tsv00719", "p008-tsv00720", "p008-tsv00721", "p008-tsv00722", "p008-tsv00723", "p008-tsv00724", "p008-tsv00725", "p008-tsv00727", "p008-tsv00728", "p008-tsv00729", "p008-tsv00730", "p008-tsv00731", "p008-tsv00732", "p008-tsv00733", "p008-tsv00734", "p008-tsv00736", "p008-tsv00737", "p008-tsv00738", "p008-tsv00739", "p008-tsv00740" ], "text": "(5} The provisions of paragraphs (1) to (3) shall not\napply if the recipient of the dividends, being a resident\nof a Contracting State, has in the other Contracting\nState, of which the company paying the dividends is a\nresident, a permanent establishment with which the\nholding by virtue ot which the dividends are paid is\neffectively connected. In such a case, the provisions\nof Article 7 shall apply." }, "pages": [ 8 ], "text": "(5} The provisions of paragraphs (1) to (3) shall not\napply if the recipient of the dividends, being a resident\nof a Contracting State, has in the other Contracting\nState, of which the company paying the dividends is a\nresident, a permanent establishment with which the\nholding by virtue ot which the dividends are paid is\neffectively connected. In such a case, the provisions\nof Article 7 shall apply." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.11230984601025, 292.616251233147, 536.2498180121324, 375.66722130878003 ], "source_line_ids": [ "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00744", "p008-tsv00745", "p008-tsv00746", "p008-tsv00747", "p008-tsv00748", "p008-tsv00749", "p008-tsv00750", "p008-tsv00751", "p008-tsv00752", "p008-tsv00753", "p008-tsv00754", "p008-tsv00756", "p008-tsv00757", "p008-tsv00758", "p008-tsv00759", "p008-tsv00760", "p008-tsv00761", "p008-tsv00762", "p008-tsv00763", "p008-tsv00764", "p008-tsv00766", "p008-tsv00767", "p008-tsv00768", "p008-tsv00769", "p008-tsv00770", "p008-tsv00771", "p008-tsv00772", "p008-tsv00773", "p008-tsv00774", "p008-tsv00776", "p008-tsv00777", "p008-tsv00778", "p008-tsv00779", "p008-tsv00780", "p008-tsv00781", "p008-tsv00782", "p008-tsv00783", "p008-tsv00784", "p008-tsv00785", "p008-tsv00787", "p008-tsv00788", "p008-tsv00789", "p008-tsv00790", "p008-tsv00791", "p008-tsv00792", "p008-tsv00793", "p008-tsv00794", "p008-tsv00795", "p008-tsv00796", "p008-tsv00798", "p008-tsv00799", "p008-tsv00800", "p008-tsv00801", "p008-tsv00802", "p008-tsv00803", "p008-tsv00804", "p008-tsv00805", "p008-tsv00806", "p008-tsv00808", "p008-tsv00809", "p008-tsv00810", "p008-tsv00811", "p008-tsv00812", "p008-tsv00813", "p008-tsv00814", "p008-tsv00815", "p008-tsv00816", "p008-tsv00818", "p008-tsv00819", "p008-tsv00820", "p008-tsv00821", "p008-tsv00822", "p008-tsv00823", "p008-tsv00824", "p008-tsv00825", "p008-tsv00827", "p008-tsv00828", "p008-tsv00829", "p008-tsv00830", "p008-tsv00831", "p008-tsv00832", "p008-tsv00833" ], "text": "(6) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not residents of that other State, or subject\nthe company's undistributed profits to a tax on un-\ndistributed profits, even if the dividends paid or the\nundistributed profits consist wholly or partly of profits\nor income arising in such other State." }, "pages": [ 8 ], "text": "(6) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not residents of that other State, or subject\nthe company's undistributed profits to a tax on un-\ndistributed profits, even if the dividends paid or the\nundistributed profits consist wholly or partly of profits\nor income arising in such other State." } ], "title": "Article 10\nDividends" }, { "body_sha256": "09e7b1373718b05598187b55c14854d08bfb9aa4d372a56db2f48c323b319245", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.6660009332711, 420.237908582703, 536.2498180121324, 444.8763630384742 ], "source_line_ids": [ "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00842", "p008-tsv00843", "p008-tsv00844", "p008-tsv00845", "p008-tsv00846", "p008-tsv00847", "p008-tsv00848", "p008-tsv00849", "p008-tsv00850", "p008-tsv00854", "p008-tsv00855", "p008-tsv00856", "p008-tsv00857", "p008-tsv00858", "p008-tsv00859", "p008-tsv00860", "p008-tsv00861", "p008-tsv00862", "p008-tsv00863", "p008-tsv00865", "p008-tsv00866", "p008-tsv00867" ], "text": "(1) Interest derived from a Contracting State by a\nresident of the other Contracting State may be taxed in\nthat other State." }, "pages": [ 8 ], "text": "(1) Interest derived from a Contracting State by a\nresident of the other Contracting State may be taxed in\nthat other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-078", "pdf-008-line-079", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.6660009332711, 462.5939033212759, 536.8035090993933, 551.4584413022033 ], "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-078", "pdf-008-line-079", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00871", "p008-tsv00872", "p008-tsv00873", "p008-tsv00874", "p008-tsv00875", "p008-tsv00876", "p008-tsv00877", "p008-tsv00878", "p008-tsv00879", "p008-tsv00880", "p008-tsv00882", "p008-tsv00883", "p008-tsv00884", "p008-tsv00885", "p008-tsv00886", "p008-tsv00887", "p008-tsv00888", "p008-tsv00889", "p008-tsv00890", "p008-tsv00892", "p008-tsv00893", "p008-tsv00894", "p008-tsv00895", "p008-tsv00896", "p008-tsv00897", "p008-tsv00898", "p008-tsv00899", "p008-tsv00900", "p008-tsv00901", "p008-tsv00902", "p008-tsv00904", "p008-tsv00905", "p008-tsv00906", "p008-tsv00907", "p008-tsv00911", "p008-tsv00912", "p008-tsv00913", "p008-tsv00914", "p008-tsv00915", "p008-tsv00916", "p008-tsv00917", "p008-tsv00918", "p008-tsv00919", "p008-tsv00920", "p008-tsv00921", "p008-tsv00922", "p008-tsv00924", "p008-tsv00925", "p008-tsv00926", "p008-tsv00927", "p008-tsv00928", "p008-tsv00929", "p008-tsv00930", "p008-tsv00931", "p008-tsv00932", "p008-tsv00936", "p008-tsv00937", "p008-tsv00938", "p008-tsv00939", "p008-tsv00940", "p008-tsv00941", "p008-tsv00942", "p008-tsv00943", "p008-tsv00944", "p008-tsv00945", "p008-tsv00946", "p008-tsv00947", "p008-tsv00949", "p008-tsv00950", "p008-tsv00951" ], "text": "(2) However, such interest may be taxed in the Con-\ntracting State from which it is derived, and according\nto the law of that Contracting State, but the tax so\ncharged shall not exceed:\na) 10 per cent of the gross amount of such interest, if\nthe recipient is a bank or other financial institution;\nb) in all other cases, 20 per cent of the gross amount\nof such interest." }, "pages": [ 8 ], "text": "(2) However, such interest may be taxed in the Con-\ntracting State from which it is derived, and according\nto the law of that Contracting State, but the tax so\ncharged shall not exceed:\na) 10 per cent of the gross amount of such interest, if\nthe recipient is a bank or other financial institution;\nb) in all other cases, 20 per cent of the gross amount\nof such interest." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-line-088", "pdf-008-line-090", "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-113" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.6660009332711, 559.2098651759289, 536.5266635557629, 692.0914172969418 ], "source_line_ids": [ "pdf-008-line-088", "pdf-008-line-090", "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-113" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00955", "p008-tsv00956", "p008-tsv00957", "p008-tsv00958", "p008-tsv00959", "p008-tsv00960", "p008-tsv00961", "p008-tsv00965", "p008-tsv00966", "p008-tsv00967", "p008-tsv00968", "p008-tsv00969", "p008-tsv00970", "p008-tsv00971", "p008-tsv00972", "p008-tsv00973", "p008-tsv00975", "p008-tsv00976", "p008-tsv00977", "p008-tsv00978", "p008-tsv00979", "p008-tsv00980", "p008-tsv00981", "p008-tsv00982", "p008-tsv00983", "p008-tsv00985", "p008-tsv00986", "p008-tsv00987", "p008-tsv00991", "p008-tsv00995", "p008-tsv00996", "p008-tsv00997", "p008-tsv00998", "p008-tsv00999", "p008-tsv01000", "p008-tsv01001", "p008-tsv01002", "p008-tsv01003", "p008-tsv01005", "p008-tsv01006", "p008-tsv01007", "p008-tsv01008", "p008-tsv01009", "p008-tsv01010", "p008-tsv01012", "p008-tsv01013", "p008-tsv01014", "p008-tsv01015", "p008-tsv01016", "p008-tsv01017", "p008-tsv01018", "p008-tsv01019", "p008-tsv01021", "p008-tsv01022", "p008-tsv01023", "p008-tsv01024", "p008-tsv01025", "p008-tsv01027", "p008-tsv01028", "p008-tsv01029", "p008-tsv01030", "p008-tsv01031", "p008-tsv01032", "p008-tsv01033", "p008-tsv01037", "p008-tsv01038", "p008-tsv01039", "p008-tsv01040", "p008-tsv01041", "p008-tsv01042", "p008-tsv01043", "p008-tsv01044", "p008-tsv01046", "p008-tsv01047", "p008-tsv01048", "p008-tsv01049", "p008-tsv01050", "p008-tsv01051", "p008-tsv01052", "p008-tsv01054", "p008-tsv01055", "p008-tsv01056", "p008-tsv01057", "p008-tsv01058", "p008-tsv01059", "p008-tsv01060" ], "text": "(3) Notwithstanding the provisions of paragraph (2),\na) interest derived from the Federal Republic of Germany\nand paid to the Liberian Government shall be exempt\nfrom German tax;\nbh\ninterest derived from Liberia and paid to the German\nGovernment, the Deutsche Bundesbank, the Kredit-\nanstalt fir Wiederaufbau or to the Deutsche Gesell-\nschaft für wirtschaftliche Zusammenarbeit (Entwick-\nlungsgesellschaft) shall be exempt from Liberian tax.\nThe competent authorities of the Contracting States shall\ndetermine by mutual agreement any other governmental\ninstitution to which this paragraph shall apply." }, "pages": [ 8 ], "text": "(3) Notwithstanding the provisions of paragraph (2),\na) interest derived from the Federal Republic of Germany\nand paid to the Liberian Government shall be exempt\nfrom German tax;\nbh\ninterest derived from Liberia and paid to the German\nGovernment, the Deutsche Bundesbank, the Kredit-\nanstalt fir Wiederaufbau or to the Deutsche Gesell-\nschaft für wirtschaftliche Zusammenarbeit (Entwick-\nlungsgesellschaft) shall be exempt from Liberian tax.\nThe competent authorities of the Contracting States shall\ndetermine by mutual agreement any other governmental\ninstitution to which this paragraph shall apply." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 313.3891553896407, 697.9049852022362, 536.5266635557629, 760.1932127589608 ], "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-117", "pdf-008-line-119", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-125", "pdf-008-line-127" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01064", "p008-tsv01065", "p008-tsv01066", "p008-tsv01067", "p008-tsv01068", "p008-tsv01069", "p008-tsv01070", "p008-tsv01071", "p008-tsv01072", "p008-tsv01073", "p008-tsv01075", "p008-tsv01076", "p008-tsv01077", "p008-tsv01078", "p008-tsv01079", "p008-tsv01080", "p008-tsv01081", "p008-tsv01083", "p008-tsv01084", "p008-tsv01085", "p008-tsv01086", "p008-tsv01087", "p008-tsv01088", "p008-tsv01089", "p008-tsv01090", "p008-tsv01091", "p008-tsv01092", "p008-tsv01094", "p008-tsv01095", "p008-tsv01096", "p008-tsv01097", "p008-tsv01098", "p008-tsv01099", "p008-tsv01100", "p008-tsv01101", "p008-tsv01102", "p008-tsv01104", "p008-tsv01105", "p008-tsv01106", "p008-tsv01107", "p008-tsv01108", "p008-tsv01109", "p008-tsv01110", "p008-tsv01111", "p008-tsv01112", "p008-tsv01113", "p008-tsv01114", "p008-tsv01116", "p008-tsv01117", "p008-tsv01118", "p008-tsv01119", "p008-tsv01120", "p008-tsv01121", "p008-tsv01122", "p008-tsv01123", "p008-tsv01124", "p008-tsv01125", "p008-tsv01127", "p008-tsv01128", "p008-tsv01129", "p008-tsv01130", "p008-tsv01131", "p008-tsv01132", "p008-tsv01133" ], "text": "(4) The term \"interest\" as used in this Article means\nincome from Government securities, bonds or debentures,\nwhether or not secured by mortgage and whether or not\ncarrying a right to participate in profits, and debt-claims\nof every kind as well as all other income assimilated to\nincome from money lent by the taxation law of the\nState from which the income is derived." }, "pages": [ 8 ], "text": "(4) The term \"interest\" as used in this Article means\nincome from Government securities, bonds or debentures,\nwhether or not secured by mortgage and whether or not\ncarrying a right to participate in profits, and debt-claims\nof every kind as well as all other income assimilated to\nincome from money lent by the taxation law of the\nState from which the income is derived." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011", "pdf-009-line-013", "pdf-009-line-015" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.86902473168453, 84.4351529102269, 527.1139150723285, 140.90981256165733 ], "source_line_ids": [ "pdf-009-line-005", "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011", "pdf-009-line-013", "pdf-009-line-015" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00579", "p009-tsv00580", "p009-tsv00581", "p009-tsv00582", "p009-tsv00583", "p009-tsv00584", "p009-tsv00585", "p009-tsv00586", "p009-tsv00587", "p009-tsv00588", "p009-tsv00590", "p009-tsv00591", "p009-tsv00592", "p009-tsv00593", "p009-tsv00594", "p009-tsv00595", "p009-tsv00596", "p009-tsv00597", "p009-tsv00598", "p009-tsv00599", "p009-tsv00600", "p009-tsv00602", "p009-tsv00603", "p009-tsv00604", "p009-tsv00605", "p009-tsv00606", "p009-tsv00607", "p009-tsv00608", "p009-tsv00609", "p009-tsv00610", "p009-tsv00612", "p009-tsv00613", "p009-tsv00614", "p009-tsv00615", "p009-tsv00616", "p009-tsv00617", "p009-tsv00618", "p009-tsv00620", "p009-tsv00621", "p009-tsv00622", "p009-tsv00623", "p009-tsv00624", "p009-tsv00625", "p009-tsv00626", "p009-tsv00627", "p009-tsv00629", "p009-tsv00630", "p009-tsv00631", "p009-tsv00632", "p009-tsv00633", "p009-tsv00634", "p009-tsv00635", "p009-tsv00636", "p009-tsv00637", "p009-tsv00638", "p009-tsv00639" ], "text": "(5) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State\na permanent establishment with which the debt-claim\nfrom which the interest arises is effectively connected.\nIn such a case, the provisions of Article 7 shall apply." }, "pages": [ 9 ], "text": "(5) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State\na permanent establishment with which the debt-claim\nfrom which the interest arises is effectively connected.\nIn such a case, the provisions of Article 7 shall apply." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-009-line-017", "pdf-009-line-019", "pdf-009-line-021", "pdf-009-line-023", "pdf-009-line-025", "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-038" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.5921791880541, 145.89287076619533, 526.5602239850676, 255.7969878329497 ], "source_line_ids": [ "pdf-009-line-017", "pdf-009-line-019", "pdf-009-line-021", "pdf-009-line-023", "pdf-009-line-025", "pdf-009-line-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-038" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00643", "p009-tsv00644", "p009-tsv00645", "p009-tsv00646", "p009-tsv00647", "p009-tsv00648", "p009-tsv00649", "p009-tsv00650", "p009-tsv00651", "p009-tsv00652", "p009-tsv00653", "p009-tsv00655", "p009-tsv00656", "p009-tsv00657", "p009-tsv00658", "p009-tsv00659", "p009-tsv00660", "p009-tsv00661", "p009-tsv00662", "p009-tsv00663", "p009-tsv00664", "p009-tsv00665", "p009-tsv00667", "p009-tsv00668", "p009-tsv00669", "p009-tsv00670", "p009-tsv00671", "p009-tsv00672", "p009-tsv00673", "p009-tsv00674", "p009-tsv00675", "p009-tsv00676", "p009-tsv00678", "p009-tsv00679", "p009-tsv00680", "p009-tsv00681", "p009-tsv00682", "p009-tsv00683", "p009-tsv00684", "p009-tsv00685", "p009-tsv00687", "p009-tsv00688", "p009-tsv00689", "p009-tsv00690", "p009-tsv00691", "p009-tsv00692", "p009-tsv00693", "p009-tsv00694", "p009-tsv00695", "p009-tsv00696", "p009-tsv00697", "p009-tsv00699", "p009-tsv00700", "p009-tsv00701", "p009-tsv00702", "p009-tsv00703", "p009-tsv00704", "p009-tsv00705", "p009-tsv00706", "p009-tsv00707", "p009-tsv00708", "p009-tsv00709", "p009-tsv00711", "p009-tsv00712", "p009-tsv00713", "p009-tsv00714", "p009-tsv00715", "p009-tsv00716", "p009-tsv00717", "p009-tsv00719", "p009-tsv00720", "p009-tsv00721", "p009-tsv00722", "p009-tsv00723", "p009-tsv00724", "p009-tsv00725", "p009-tsv00726", "p009-tsv00727", "p009-tsv00729", "p009-tsv00730", "p009-tsv00731", "p009-tsv00732", "p009-tsv00733", "p009-tsv00734", "p009-tsv00735", "p009-tsv00736", "p009-tsv00737", "p009-tsv00739", "p009-tsv00740", "p009-tsv00741", "p009-tsv00742", "p009-tsv00743", "p009-tsv00744", "p009-tsv00745", "p009-tsv00746", "p009-tsv00747", "p009-tsv00748", "p009-tsv00750", "p009-tsv00751", "p009-tsv00752", "p009-tsv00753", "p009-tsv00754", "p009-tsv00755", "p009-tsv00756", "p009-tsv00757", "p009-tsv00758", "p009-tsv00760", "p009-tsv00761", "p009-tsv00762" ], "text": "(6) Interest shall be deemed to be derived from a Con-\ntracting State when the payor is that State itself, a Land,\na political subdivision or a local authority thereof or a\nresident of that State. Where, however, the person\npaying the interest, whether he is a resident of a Con-\ntracting State or not, has in a Contracting State a per-\nmanent establishment in connection with which the\nindebtedness on which the interest is paid was incurred,\nand such interest is borne by such permanent establish-\nment, then such interest shall be deemed to be derived\nfrom the Contracting State in which the permanent estab-\nlishment is situated." }, "pages": [ 9 ], "text": "(6) Interest shall be deemed to be derived from a Con-\ntracting State when the payor is that State itself, a Land,\na political subdivision or a local authority thereof or a\nresident of that State. Where, however, the person\npaying the interest, whether he is a resident of a Con-\ntracting State or not, has in a Contracting State a per-\nmanent establishment in connection with which the\nindebtedness on which the interest is paid was incurred,\nand such interest is borne by such permanent establish-\nment, then such interest shall be deemed to be derived\nfrom the Contracting State in which the permanent estab-\nlishment is situated." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-048", "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.31533364442373, 263.54841170667544, 526.0065328978068, 365.9779414666228 ], "source_line_ids": [ "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-048", "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-059" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00766", "p009-tsv00767", "p009-tsv00768", "p009-tsv00769", "p009-tsv00770", "p009-tsv00771", "p009-tsv00772", "p009-tsv00773", "p009-tsv00775", "p009-tsv00776", "p009-tsv00777", "p009-tsv00778", "p009-tsv00779", "p009-tsv00780", "p009-tsv00781", "p009-tsv00782", "p009-tsv00783", "p009-tsv00784", "p009-tsv00786", "p009-tsv00787", "p009-tsv00788", "p009-tsv00789", "p009-tsv00790", "p009-tsv00791", "p009-tsv00792", "p009-tsv00793", "p009-tsv00794", "p009-tsv00795", "p009-tsv00797", "p009-tsv00798", "p009-tsv00799", "p009-tsv00800", "p009-tsv00801", "p009-tsv00802", "p009-tsv00803", "p009-tsv00804", "p009-tsv00805", "p009-tsv00806", "p009-tsv00808", "p009-tsv00809", "p009-tsv00810", "p009-tsv00811", "p009-tsv00812", "p009-tsv00813", "p009-tsv00814", "p009-tsv00815", "p009-tsv00816", "p009-tsv00818", "p009-tsv00819", "p009-tsv00820", "p009-tsv00821", "p009-tsv00822", "p009-tsv00823", "p009-tsv00824", "p009-tsv00825", "p009-tsv00826", "p009-tsv00827", "p009-tsv00828", "p009-tsv00830", "p009-tsv00831", "p009-tsv00832", "p009-tsv00833", "p009-tsv00834", "p009-tsv00835", "p009-tsv00836", "p009-tsv00837", "p009-tsv00839", "p009-tsv00840", "p009-tsv00841", "p009-tsv00842", "p009-tsv00843", "p009-tsv00844", "p009-tsv00845", "p009-tsv00846", "p009-tsv00847", "p009-tsv00849", "p009-tsv00850", "p009-tsv00851", "p009-tsv00852", "p009-tsv00853", "p009-tsv00854", "p009-tsv00855", "p009-tsv00856", "p009-tsv00857", "p009-tsv00859", "p009-tsv00860", "p009-tsv00861", "p009-tsv00862", "p009-tsv00863", "p009-tsv00864", "p009-tsv00865", "p009-tsv00866", "p009-tsv00867", "p009-tsv00868", "p009-tsv00870", "p009-tsv00871", "p009-tsv00872", "p009-tsv00873", "p009-tsv00874", "p009-tsv00875", "p009-tsv00876", "p009-tsv00877", "p009-tsv00878" ], "text": "(7) Where, owing to a special relationship between\nthe payor and the recipient or between both of them\nand some other person, the amount of the interest paid,\nhaving regard to the debt-claim for which it is paid,\nexceeds the amount which would have been agreed upon\nby the payor and the recipient in the absence of such\nrelationship, the provisions of this Article shall apply\nonly to the last-mentioned amount. In that case, the\nexcess part of the payments shall remain taxable ac-\ncording to the law of each Contracting State, due regard\nbeing had to the other provisions of this Agreement." }, "pages": [ 9 ], "text": "(7) Where, owing to a special relationship between\nthe payor and the recipient or between both of them\nand some other person, the amount of the interest paid,\nhaving regard to the debt-claim for which it is paid,\nexceeds the amount which would have been agreed upon\nby the payor and the recipient in the absence of such\nrelationship, the provisions of this Article shall apply\nonly to the last-mentioned amount. In that case, the\nexcess part of the payments shall remain taxable ac-\ncording to the law of each Contracting State, due regard\nbeing had to the other provisions of this Agreement." } ], "title": "Article 11\nInterest" }, { "body_sha256": "b83b1a3138e5bbcec64ac07c24c16eb57c606d9d47c1645645d6b93a3fde744a", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.03848810079324, 406.67291680368305, 525.4528418105459, 431.3113712594542 ], "source_line_ids": [ "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00889", "p009-tsv00890", "p009-tsv00891", "p009-tsv00892", "p009-tsv00893", "p009-tsv00894", "p009-tsv00895", "p009-tsv00896", "p009-tsv00897", "p009-tsv00899", "p009-tsv00900", "p009-tsv00901", "p009-tsv00902", "p009-tsv00903", "p009-tsv00904", "p009-tsv00905", "p009-tsv00906", "p009-tsv00907", "p009-tsv00909", "p009-tsv00910", "p009-tsv00911", "p009-tsv00912" ], "text": "(1) Royalties derived from a Contracting State by a\nresident of the other Contracting State may be taxed\nin that other State." }, "pages": [ 9 ], "text": "(1) Royalties derived from a Contracting State by a\nresident of the other Contracting State may be taxed\nin that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-090", "pdf-009-line-093" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.31533364442373, 448.47523840841825, 525.7296873541763, 566.4076159158171 ], "source_line_ids": [ "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-075", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-081", "pdf-009-line-083", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-090", "pdf-009-line-093" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00916", "p009-tsv00917", "p009-tsv00918", "p009-tsv00919", "p009-tsv00920", "p009-tsv00921", "p009-tsv00922", "p009-tsv00923", "p009-tsv00924", "p009-tsv00925", "p009-tsv00927", "p009-tsv00928", "p009-tsv00929", "p009-tsv00930", "p009-tsv00931", "p009-tsv00932", "p009-tsv00933", "p009-tsv00934", "p009-tsv00935", "p009-tsv00937", "p009-tsv00938", "p009-tsv00939", "p009-tsv00940", "p009-tsv00941", "p009-tsv00942", "p009-tsv00943", "p009-tsv00944", "p009-tsv00945", "p009-tsv00946", "p009-tsv00947", "p009-tsv00948", "p009-tsv00949", "p009-tsv00951", "p009-tsv00952", "p009-tsv00956", "p009-tsv00957", "p009-tsv00958", "p009-tsv00959", "p009-tsv00960", "p009-tsv00961", "p009-tsv00962", "p009-tsv00963", "p009-tsv00964", "p009-tsv00965", "p009-tsv00966", "p009-tsv00967", "p009-tsv00969", "p009-tsv00970", "p009-tsv00971", "p009-tsv00972", "p009-tsv00973", "p009-tsv00974", "p009-tsv00975", "p009-tsv00976", "p009-tsv00977", "p009-tsv00978", "p009-tsv00979", "p009-tsv00981", "p009-tsv00982", "p009-tsv00983", "p009-tsv00984", "p009-tsv00985", "p009-tsv00986", "p009-tsv00987", "p009-tsv00989", "p009-tsv00990", "p009-tsv00991", "p009-tsv00992", "p009-tsv00993", "p009-tsv00994", "p009-tsv00995", "p009-tsv00996", "p009-tsv00997", "p009-tsv00999", "p009-tsv01000", "p009-tsv01001", "p009-tsv01002", "p009-tsv01006", "p009-tsv01007", "p009-tsv01008", "p009-tsv01009", "p009-tsv01010", "p009-tsv01011", "p009-tsv01012", "p009-tsv01013", "p009-tsv01014", "p009-tsv01015", "p009-tsv01016", "p009-tsv01018", "p009-tsv01019", "p009-tsv01020", "p009-tsv01021" ], "text": "(2) However, such royalties may be taxed in the Con-\ntracting State from which they are derived and accord-\ning to the law of that State, but the tax so charged shall\nnot exceed.\na) 20 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or the\nright to use, any copyright, excluding cinematograph\nfilms or tapes for television or broadcasting, or any\ntrade mark (trade name);\nb) 10 per cent of the gross amount of such payments\nin all other cases." }, "pages": [ 9 ], "text": "(2) However, such royalties may be taxed in the Con-\ntracting State from which they are derived and accord-\ning to the law of that State, but the tax so charged shall\nnot exceed.\na) 20 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or the\nright to use, any copyright, excluding cinematograph\nfilms or tapes for television or broadcasting, or any\ntrade mark (trade name);\nb) 10 per cent of the gross amount of such payments\nin all other cases." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-103", "pdf-009-line-104", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-110", "pdf-009-line-112", "pdf-009-line-115" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 302.03848810079324, 573.8822032226242, 525.4528418105459, 674.37387701414 ], "source_line_ids": [ "pdf-009-line-095", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-103", "pdf-009-line-104", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-110", "pdf-009-line-112", "pdf-009-line-115" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01025", "p009-tsv01026", "p009-tsv01027", "p009-tsv01028", "p009-tsv01029", "p009-tsv01030", "p009-tsv01031", "p009-tsv01032", "p009-tsv01033", "p009-tsv01034", "p009-tsv01036", "p009-tsv01037", "p009-tsv01038", "p009-tsv01039", "p009-tsv01040", "p009-tsv01041", "p009-tsv01042", "p009-tsv01043", "p009-tsv01044", "p009-tsv01046", "p009-tsv01047", "p009-tsv01048", "p009-tsv01049", "p009-tsv01050", "p009-tsv01051", "p009-tsv01052", "p009-tsv01053", "p009-tsv01054", "p009-tsv01055", "p009-tsv01056", "p009-tsv01058", "p009-tsv01059", "p009-tsv01060", "p009-tsv01061", "p009-tsv01062", "p009-tsv01063", "p009-tsv01064", "p009-tsv01065", "p009-tsv01066", "p009-tsv01068", "p009-tsv01069", "p009-tsv01070", "p009-tsv01071", "p009-tsv01072", "p009-tsv01073", "p009-tsv01074", "p009-tsv01075", "p009-tsv01076", "p009-tsv01077", "p009-tsv01078", "p009-tsv01079", "p009-tsv01080", "p009-tsv01082", "p009-tsv01083", "p009-tsv01084", "p009-tsv01085", "p009-tsv01086", "p009-tsv01087", "p009-tsv01089", "p009-tsv01090", "p009-tsv01091", "p009-tsv01092", "p009-tsv01093", "p009-tsv01094", "p009-tsv01096", "p009-tsv01097", "p009-tsv01098", "p009-tsv01099", "p009-tsv01100", "p009-tsv01101", "p009-tsv01102", "p009-tsv01103", "p009-tsv01104", "p009-tsv01105", "p009-tsv01106", "p009-tsv01107", "p009-tsv01109", "p009-tsv01110", "p009-tsv01111", "p009-tsv01112", "p009-tsv01113", "p009-tsv01114", "p009-tsv01115", "p009-tsv01116", "p009-tsv01118", "p009-tsv01119", "p009-tsv01120", "p009-tsv01121", "p009-tsv01122", "p009-tsv01123", "p009-tsv01124", "p009-tsv01125", "p009-tsv01126", "p009-tsv01128", "p009-tsv01129", "p009-tsv01130" ], "text": "(3) The term “royalties” as used in this Article means\npayments of any kind received as a consideration for\nthe use of, or the right to use, any copyright, patent,\ntrade mark (trade name), design or model, plan, secret\nformula or process, or for the use of, or the right to use,\nindustrial, commercial, or scientific equipment, for\ninformation concerning industrial, commercial or scien-\ntific experience, or for the use of, or the right to use,\ncinematograph films or tapes for television or broad-\ncasting, but does not include any payment dealt with\nin Article 6." }, "pages": [ 9 ], "text": "(3) The term “royalties” as used in this Article means\npayments of any kind received as a consideration for\nthe use of, or the right to use, any copyright, patent,\ntrade mark (trade name), design or model, plan, secret\nformula or process, or for the use of, or the right to use,\nindustrial, commercial, or scientific equipment, for\ninformation concerning industrial, commercial or scien-\ntific experience, or for the use of, or the right to use,\ncinematograph films or tapes for television or broad-\ncasting, but does not include any payment dealt with\nin Article 6." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 301.4847970135324, 709.8089575797435, 525.4528418105459, 774.5887142387373 ], "source_line_ids": [ "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-009-line-132" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01134", "p009-tsv01135", "p009-tsv01136", "p009-tsv01137", "p009-tsv01138", "p009-tsv01139", "p009-tsv01140", "p009-tsv01141", "p009-tsv01142", "p009-tsv01143", "p009-tsv01145", "p009-tsv01146", "p009-tsv01147", "p009-tsv01148", "p009-tsv01149", "p009-tsv01150", "p009-tsv01151", "p009-tsv01152", "p009-tsv01153", "p009-tsv01154", "p009-tsv01156", "p009-tsv01157", "p009-tsv01158", "p009-tsv01159", "p009-tsv01160", "p009-tsv01161", "p009-tsv01162", "p009-tsv01163", "p009-tsv01164", "p009-tsv01165", "p009-tsv01167", "p009-tsv01168", "p009-tsv01169", "p009-tsv01170", "p009-tsv01171", "p009-tsv01172", "p009-tsv01173", "p009-tsv01174", "p009-tsv01176", "p009-tsv01177", "p009-tsv01178", "p009-tsv01179", "p009-tsv01180", "p009-tsv01181", "p009-tsv01182", "p009-tsv01183", "p009-tsv01184", "p009-tsv01186", "p009-tsv01187", "p009-tsv01188", "p009-tsv01189", "p009-tsv01190", "p009-tsv01191", "p009-tsv01192", "p009-tsv01193", "p009-tsv01194", "p009-tsv01195", "p009-tsv01196", "p009-tsv01200" ], "text": "(4) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the royalties, being a resident\nof a Contracting State, has in the other Contracting State\na permanent establishment with which the right or\nproperty giving rise to the royalties is effectively con-\nnected. In such a case, the provisions of Article 7 shall\napply." }, "pages": [ 9 ], "text": "(4) The provisions of paragraphs (1) and (2) shall not\napply if the recipient of the royalties, being a resident\nof a Contracting State, has in the other Contracting State\na permanent establishment with which the right or\nproperty giving rise to the royalties is effectively con-\nnected. In such a case, the provisions of Article 7 shall\napply." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026", "pdf-010-line-028" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 311.7280821278581, 84.98882604406445, 534.3118992067195, 204.85905951989477 ], "source_line_ids": [ "pdf-010-line-004", "pdf-010-line-006", "pdf-010-line-008", "pdf-010-line-010", "pdf-010-line-012", "pdf-010-line-014", "pdf-010-line-016", "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026", "pdf-010-line-028" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00572", "p010-tsv00573", "p010-tsv00574", "p010-tsv00575", "p010-tsv00576", "p010-tsv00577", "p010-tsv00578", "p010-tsv00579", "p010-tsv00580", "p010-tsv00581", "p010-tsv00583", "p010-tsv00584", "p010-tsv00585", "p010-tsv00586", "p010-tsv00587", "p010-tsv00588", "p010-tsv00589", "p010-tsv00590", "p010-tsv00591", "p010-tsv00592", "p010-tsv00594", "p010-tsv00595", "p010-tsv00596", "p010-tsv00597", "p010-tsv00598", "p010-tsv00599", "p010-tsv00600", "p010-tsv00601", "p010-tsv00602", "p010-tsv00604", "p010-tsv00605", "p010-tsv00606", "p010-tsv00607", "p010-tsv00608", "p010-tsv00609", "p010-tsv00610", "p010-tsv00611", "p010-tsv00612", "p010-tsv00613", "p010-tsv00614", "p010-tsv00615", "p010-tsv00617", "p010-tsv00618", "p010-tsv00619", "p010-tsv00620", "p010-tsv00621", "p010-tsv00622", "p010-tsv00623", "p010-tsv00624", "p010-tsv00625", "p010-tsv00626", "p010-tsv00627", "p010-tsv00629", "p010-tsv00630", "p010-tsv00631", "p010-tsv00632", "p010-tsv00633", "p010-tsv00634", "p010-tsv00635", "p010-tsv00636", "p010-tsv00637", "p010-tsv00639", "p010-tsv00640", "p010-tsv00641", "p010-tsv00642", "p010-tsv00643", "p010-tsv00644", "p010-tsv00645", "p010-tsv00646", "p010-tsv00647", "p010-tsv00648", "p010-tsv00649", "p010-tsv00650", "p010-tsv00652", "p010-tsv00653", "p010-tsv00654", "p010-tsv00655", "p010-tsv00656", "p010-tsv00657", "p010-tsv00658", "p010-tsv00660", "p010-tsv00661", "p010-tsv00662", "p010-tsv00663", "p010-tsv00664", "p010-tsv00665", "p010-tsv00666", "p010-tsv00667", "p010-tsv00668", "p010-tsv00669", "p010-tsv00671", "p010-tsv00672", "p010-tsv00673", "p010-tsv00674", "p010-tsv00675", "p010-tsv00676", "p010-tsv00677", "p010-tsv00678", "p010-tsv00679", "p010-tsv00681", "p010-tsv00682", "p010-tsv00683", "p010-tsv00684", "p010-tsv00685", "p010-tsv00686", "p010-tsv00687", "p010-tsv00688", "p010-tsv00689", "p010-tsv00691", "p010-tsv00692", "p010-tsv00693", "p010-tsv00694", "p010-tsv00695", "p010-tsv00696", "p010-tsv00697", "p010-tsv00698", "p010-tsv00699", "p010-tsv00701", "p010-tsv00702", "p010-tsv00703", "p010-tsv00704" ], "text": "(5) Royalties shall be deemed to be derived from a\nContracting State when the payor is that State itself, a\nLand, a political subdivision or a local authority thereof\nor a resident of that State or when the right or property\ngiving rise to the royalties is used in that State. Where,\nhowever, the person paying the royalties, whether he is\na resident of a Contracting State or not, has in a Con-\ntracting State a permanent establishment in connection\nwith which the liability to pay the royalties was incurred,\nand such royalties are borne by such permanent estab-\nlishment, then such royalties shall be deemed to be\nderived frcm the Contracting State in which the per-\nmanent establishment is situated." }, "pages": [ 10 ], "text": "(5) Royalties shall be deemed to be derived from a\nContracting State when the payor is that State itself, a\nLand, a political subdivision or a local authority thereof\nor a resident of that State or when the right or property\ngiving rise to the royalties is used in that State. Where,\nhowever, the person paying the royalties, whether he is\na resident of a Contracting State or not, has in a Con-\ntracting State a permanent establishment in connection\nwith which the liability to pay the royalties was incurred,\nand such royalties are borne by such permanent estab-\nlishment, then such royalties shall be deemed to be\nderived frcm the Contracting State in which the per-\nmanent establishment is situated." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-010-line-031", "pdf-010-line-033", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-039", "pdf-010-line-041", "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-052" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.5586187587494, 221.74609010194015, 534.8655902939804, 333.58806313712597 ], "source_line_ids": [ "pdf-010-line-031", "pdf-010-line-033", "pdf-010-line-035", "pdf-010-line-037", "pdf-010-line-039", "pdf-010-line-041", "pdf-010-line-043", "pdf-010-line-045", "pdf-010-line-047", "pdf-010-line-049", "pdf-010-line-051", "pdf-010-line-052" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00708", "p010-tsv00709", "p010-tsv00710", "p010-tsv00711", "p010-tsv00712", "p010-tsv00713", "p010-tsv00714", "p010-tsv00715", "p010-tsv00717", "p010-tsv00718", "p010-tsv00719", "p010-tsv00720", "p010-tsv00721", "p010-tsv00722", "p010-tsv00723", "p010-tsv00724", "p010-tsv00725", "p010-tsv00726", "p010-tsv00728", "p010-tsv00729", "p010-tsv00730", "p010-tsv00731", "p010-tsv00732", "p010-tsv00733", "p010-tsv00734", "p010-tsv00735", "p010-tsv00736", "p010-tsv00737", "p010-tsv00739", "p010-tsv00740", "p010-tsv00741", "p010-tsv00742", "p010-tsv00743", "p010-tsv00744", "p010-tsv00745", "p010-tsv00746", "p010-tsv00747", "p010-tsv00748", "p010-tsv00750", "p010-tsv00751", "p010-tsv00752", "p010-tsv00753", "p010-tsv00754", "p010-tsv00755", "p010-tsv00756", "p010-tsv00757", "p010-tsv00758", "p010-tsv00760", "p010-tsv00761", "p010-tsv00762", "p010-tsv00763", "p010-tsv00764", "p010-tsv00765", "p010-tsv00766", "p010-tsv00767", "p010-tsv00768", "p010-tsv00769", "p010-tsv00771", "p010-tsv00772", "p010-tsv00773", "p010-tsv00774", "p010-tsv00775", "p010-tsv00776", "p010-tsv00777", "p010-tsv00778", "p010-tsv00779", "p010-tsv00781", "p010-tsv00782", "p010-tsv00783", "p010-tsv00784", "p010-tsv00785", "p010-tsv00786", "p010-tsv00787", "p010-tsv00788", "p010-tsv00789", "p010-tsv00791", "p010-tsv00792", "p010-tsv00793", "p010-tsv00794", "p010-tsv00795", "p010-tsv00796", "p010-tsv00797", "p010-tsv00798", "p010-tsv00799", "p010-tsv00800", "p010-tsv00802", "p010-tsv00803", "p010-tsv00804", "p010-tsv00805", "p010-tsv00806", "p010-tsv00807", "p010-tsv00808", "p010-tsv00809", "p010-tsv00810", "p010-tsv00812", "p010-tsv00813", "p010-tsv00814", "p010-tsv00815", "p010-tsv00816", "p010-tsv00817", "p010-tsv00818", "p010-tsv00819", "p010-tsv00820", "p010-tsv00821", "p010-tsv00823" ], "text": "(6) Where, owing to a special relationship between\nthe payor and the recipient or between both of them\nand some other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\nbeen agreed upon by the payor and the recipient in\nthe absence of such relationship, the provisions of this\nArticle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State,\ndue regard being had to the other provisions of this\nAgreement." }, "pages": [ 10 ], "text": "(6) Where, owing to a special relationship between\nthe payor and the recipient or between both of them\nand some other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\nbeen agreed upon by the payor and the recipient in\nthe absence of such relationship, the provisions of this\nArticle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State,\ndue regard being had to the other provisions of this\nAgreement." } ], "title": "Article 12\nRoyalties" }, { "body_sha256": "8d469decef8c7d777de8fc58459d0c83dfb4043e08f3a1ee5534cb7c8bc5a670", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 313.6660009332711, 373.45252877342983, 534.8655902939804, 400.02883919763235 ], "source_line_ids": [ "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00835", "p010-tsv00836", "p010-tsv00837", "p010-tsv00838", "p010-tsv00839", "p010-tsv00840", "p010-tsv00841", "p010-tsv00842", "p010-tsv00844", "p010-tsv00845", "p010-tsv00846", "p010-tsv00847", "p010-tsv00848", "p010-tsv00849", "p010-tsv00850", "p010-tsv00851", "p010-tsv00852", "p010-tsv00853", "p010-tsv00854", "p010-tsv00856", "p010-tsv00857", "p010-tsv00858", "p010-tsv00859", "p010-tsv00860", "p010-tsv00861", "p010-tsv00862" ], "text": "(1) Gains from the alienation of immovable property,\nas defined in Article 6, may be taxed in the Contracting\nState in which such property is situated." }, "pages": [ 10 ], "text": "(1) Gains from the alienation of immovable property,\nas defined in Article 6, may be taxed in the Contracting\nState in which such property is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-074", "pdf-010-line-076", "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 313.6660009332711, 405.8424071029267, 535.4192813812413, 545.6448733969089 ], "source_line_ids": [ "pdf-010-line-064", "pdf-010-line-066", "pdf-010-line-068", "pdf-010-line-070", "pdf-010-line-072", "pdf-010-line-074", "pdf-010-line-076", "pdf-010-line-078", "pdf-010-line-080", "pdf-010-line-082", "pdf-010-line-084", "pdf-010-line-086", "pdf-010-line-088", "pdf-010-line-090", "pdf-010-line-092" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00866", "p010-tsv00867", "p010-tsv00868", "p010-tsv00869", "p010-tsv00870", "p010-tsv00871", "p010-tsv00872", "p010-tsv00873", "p010-tsv00875", "p010-tsv00876", "p010-tsv00877", "p010-tsv00878", "p010-tsv00879", "p010-tsv00880", "p010-tsv00881", "p010-tsv00882", "p010-tsv00883", "p010-tsv00885", "p010-tsv00886", "p010-tsv00887", "p010-tsv00888", "p010-tsv00889", "p010-tsv00890", "p010-tsv00891", "p010-tsv00892", "p010-tsv00894", "p010-tsv00895", "p010-tsv00896", "p010-tsv00897", "p010-tsv00898", "p010-tsv00899", "p010-tsv00900", "p010-tsv00901", "p010-tsv00902", "p010-tsv00903", "p010-tsv00905", "p010-tsv00906", "p010-tsv00907", "p010-tsv00908", "p010-tsv00909", "p010-tsv00910", "p010-tsv00911", "p010-tsv00912", "p010-tsv00913", "p010-tsv00914", "p010-tsv00915", "p010-tsv00917", "p010-tsv00918", "p010-tsv00919", "p010-tsv00920", "p010-tsv00921", "p010-tsv00922", "p010-tsv00923", "p010-tsv00924", "p010-tsv00925", "p010-tsv00927", "p010-tsv00928", "p010-tsv00929", "p010-tsv00930", "p010-tsv00931", "p010-tsv00932", "p010-tsv00933", "p010-tsv00935", "p010-tsv00936", "p010-tsv00937", "p010-tsv00938", "p010-tsv00939", "p010-tsv00940", "p010-tsv00941", "p010-tsv00942", "p010-tsv00943", "p010-tsv00944", "p010-tsv00946", "p010-tsv00947", "p010-tsv00948", "p010-tsv00949", "p010-tsv00950", "p010-tsv00951", "p010-tsv00952", "p010-tsv00953", "p010-tsv00955", "p010-tsv00956", "p010-tsv00957", "p010-tsv00958", "p010-tsv00959", "p010-tsv00960", "p010-tsv00961", "p010-tsv00962", "p010-tsv00963", "p010-tsv00964", "p010-tsv00965", "p010-tsv00966", "p010-tsv00968", "p010-tsv00969", "p010-tsv00970", "p010-tsv00971", "p010-tsv00972", "p010-tsv00973", "p010-tsv00974", "p010-tsv00975", "p010-tsv00977", "p010-tsv00978", "p010-tsv00979", "p010-tsv00980", "p010-tsv00981", "p010-tsv00982", "p010-tsv00983", "p010-tsv00984", "p010-tsv00985", "p010-tsv00986", "p010-tsv00988", "p010-tsv00989", "p010-tsv00990", "p010-tsv00991", "p010-tsv00992", "p010-tsv00993", "p010-tsv00994", "p010-tsv00995", "p010-tsv00996", "p010-tsv00997", "p010-tsv00999", "p010-tsv01000", "p010-tsv01001", "p010-tsv01002", "p010-tsv01003", "p010-tsv01004", "p010-tsv01005", "p010-tsv01006", "p010-tsv01007", "p010-tsv01009", "p010-tsv01010", "p010-tsv01011", "p010-tsv01012", "p010-tsv01013" ], "text": "(2) Gains from the alienation of movable praperty\nforming part of the business property of a permanent\nestablishment which an enterprise of a Contracting State\nhas in the other Contracting State or of movable property\npertaining to a fixed base available to a resident of a\nContracting State in the other Contracting State for the\npurpose of performing independent personal services, in-\ncluding such gains from the alienation of such a per-\nmanent establishment (alone or together with the whole\nenterprise) or of such a fixed base, may be taxed in the\nother State. However, gains from the alienation of\nmovable property of the kind referred to in paragraph (3)\nof Article 22 shall be taxable only in the Contracting\nState in which such movable property is taxable accord-\ning to the said Article." }, "pages": [ 10 ], "text": "(2) Gains from the alienation of movable praperty\nforming part of the business property of a permanent\nestablishment which an enterprise of a Contracting State\nhas in the other Contracting State or of movable property\npertaining to a fixed base available to a resident of a\nContracting State in the other Contracting State for the\npurpose of performing independent personal services, in-\ncluding such gains from the alienation of such a per-\nmanent establishment (alone or together with the whole\nenterprise) or of such a fixed base, may be taxed in the\nother State. However, gains from the alienation of\nmovable property of the kind referred to in paragraph (3)\nof Article 22 shall be taxable only in the Contracting\nState in which such movable property is taxable accord-\ning to the said Article." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 314.2196920205319, 560.8708845774416, 535.1424358376108, 586.0630121670504 ], "source_line_ids": [ "pdf-010-line-095", "pdf-010-line-097", "pdf-010-line-099" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01017", "p010-tsv01018", "p010-tsv01019", "p010-tsv01020", "p010-tsv01021", "p010-tsv01022", "p010-tsv01023", "p010-tsv01024", "p010-tsv01025", "p010-tsv01026", "p010-tsv01028", "p010-tsv01029", "p010-tsv01030", "p010-tsv01031", "p010-tsv01032", "p010-tsv01033", "p010-tsv01034", "p010-tsv01035", "p010-tsv01036", "p010-tsv01037", "p010-tsv01038", "p010-tsv01040", "p010-tsv01041", "p010-tsv01042" ], "text": "(3) Gains from the alienation of shares of a company\nwhich is a resident of a Contracting State may be taxed\nin that State." }, "pages": [ 10 ], "text": "(3) Gains from the alienation of shares of a company\nwhich is a resident of a Contracting State may be taxed\nin that State." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-105", "pdf-010-line-106" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 314.2196920205319, 593.5375994738573, 535.4192813812413, 627.8653337717856 ], "source_line_ids": [ "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-105", "pdf-010-line-106" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01046", "p010-tsv01047", "p010-tsv01048", "p010-tsv01049", "p010-tsv01050", "p010-tsv01051", "p010-tsv01052", "p010-tsv01053", "p010-tsv01054", "p010-tsv01056", "p010-tsv01057", "p010-tsv01058", "p010-tsv01059", "p010-tsv01060", "p010-tsv01061", "p010-tsv01062", "p010-tsv01063", "p010-tsv01064", "p010-tsv01065", "p010-tsv01067", "p010-tsv01068", "p010-tsv01069", "p010-tsv01070", "p010-tsv01071", "p010-tsv01072", "p010-tsv01073", "p010-tsv01074", "p010-tsv01075", "p010-tsv01076", "p010-tsv01078", "p010-tsv01079", "p010-tsv01080", "p010-tsv01081" ], "text": "(4) Gains from the alienation of any property other\nthan those mentioned in paragraphs (1), (2) and (3) shall\nbe taxable only in the Contracting State of which the\nalienator is a resident." }, "pages": [ 10 ], "text": "(4) Gains from the alienation of any property other\nthan those mentioned in paragraphs (1), (2) and (3) shall\nbe taxable only in the Contracting State of which the\nalienator is a resident." } ], "title": "Articte 13\nCapital gains" }, { "body_sha256": "1a1a0c095a7fe54b5a692a43d5781ad2f67955ad7542d64b2f389e7c8c4a5e40", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-124", "pdf-010-line-126" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 314.4965375641624, 681.0179546201907, 535.972972468502, 754.9333179875042 ], "source_line_ids": [ "pdf-010-line-112", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118", "pdf-010-line-120", "pdf-010-line-122", "pdf-010-line-124", "pdf-010-line-126" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01094", "p010-tsv01095", "p010-tsv01096", "p010-tsv01097", "p010-tsv01098", "p010-tsv01099", "p010-tsv01100", "p010-tsv01101", "p010-tsv01102", "p010-tsv01103", "p010-tsv01105", "p010-tsv01106", "p010-tsv01107", "p010-tsv01108", "p010-tsv01109", "p010-tsv01110", "p010-tsv01111", "p010-tsv01112", "p010-tsv01114", "p010-tsv01115", "p010-tsv01116", "p010-tsv01117", "p010-tsv01118", "p010-tsv01119", "p010-tsv01120", "p010-tsv01121", "p010-tsv01122", "p010-tsv01123", "p010-tsv01125", "p010-tsv01126", "p010-tsv01127", "p010-tsv01128", "p010-tsv01129", "p010-tsv01130", "p010-tsv01131", "p010-tsv01132", "p010-tsv01133", "p010-tsv01134", "p010-tsv01136", "p010-tsv01137", "p010-tsv01138", "p010-tsv01139", "p010-tsv01140", "p010-tsv01141", "p010-tsv01142", "p010-tsv01143", "p010-tsv01144", "p010-tsv01145", "p010-tsv01146", "p010-tsv01148", "p010-tsv01149", "p010-tsv01150", "p010-tsv01151", "p010-tsv01152", "p010-tsv01153", "p010-tsv01154", "p010-tsv01155", "p010-tsv01156", "p010-tsv01157", "p010-tsv01158", "p010-tsv01160", "p010-tsv01161", "p010-tsv01162", "p010-tsv01163", "p010-tsv01164", "p010-tsv01165", "p010-tsv01166", "p010-tsv01167", "p010-tsv01168", "p010-tsv01169", "p010-tsv01171", "p010-tsv01172", "p010-tsv01173", "p010-tsv01174", "p010-tsv01175", "p010-tsv01176", "p010-tsv01177", "p010-tsv01178", "p010-tsv01179", "p010-tsv01180", "p010-tsv01181", "p010-tsv01182" ], "text": "(1) Income derived by a resident of a Contracting State\nin respect of professional services or other independent\nactivities of a similar character shall be taxable only in\nthat State unless he has a fixed base regularly available\nto him in the other Contracting State for the purpose of\npreforming his activities. If he has such a fixed base, the\nincome may be taxed in the other Contracting State but\nonly so much of it as is attributable to that fixed base." }, "pages": [ 10 ], "text": "(1) Income derived by a resident of a Contracting State\nin respect of professional services or other independent\nactivities of a similar character shall be taxable only in\nthat State unless he has a fixed base regularly available\nto him in the other Contracting State for the purpose of\npreforming his activities. If he has such a fixed base, the\nincome may be taxed in the other Contracting State but\nonly so much of it as is attributable to that fixed base." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-005", "pdf-011-line-008", "pdf-011-line-009", "pdf-011-line-012" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.54687820811944, 85.542499177902, 522.1306952869808, 129.5595133179875 ], "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-005", "pdf-011-line-008", "pdf-011-line-009", "pdf-011-line-012" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00509", "p011-tsv00510", "p011-tsv00511", "p011-tsv00512", "p011-tsv00513", "p011-tsv00514", "p011-tsv00515", "p011-tsv00517", "p011-tsv00518", "p011-tsv00519", "p011-tsv00520", "p011-tsv00521", "p011-tsv00522", "p011-tsv00523", "p011-tsv00525", "p011-tsv00526", "p011-tsv00527", "p011-tsv00528", "p011-tsv00529", "p011-tsv00530", "p011-tsv00531", "p011-tsv00532", "p011-tsv00534", "p011-tsv00535", "p011-tsv00536", "p011-tsv00537", "p011-tsv00538", "p011-tsv00539", "p011-tsv00540", "p011-tsv00542" ], "text": "(2) The term \"professional services“ includes, especial-\nly independent scientific, literary, artistic, educational or\nteaching activities as well as the independent activities\nof physicians, lawyers, engineers, architects, dentists and\naccountants." }, "pages": [ 11 ], "text": "(2) The term \"professional services“ includes, especial-\nly independent scientific, literary, artistic, educational or\nteaching activities as well as the independent activities\nof physicians, lawyers, engineers, architects, dentists and\naccountants." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-011-line-014", "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.82372375174987, 146.44654390003288, 521.57700419972, 182.43529759947384 ], "source_line_ids": [ "pdf-011-line-014", "pdf-011-line-016", "pdf-011-line-018", "pdf-011-line-020" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00546", "p011-tsv00547", "p011-tsv00548", "p011-tsv00549", "p011-tsv00550", "p011-tsv00551", "p011-tsv00552", "p011-tsv00553", "p011-tsv00554", "p011-tsv00556", "p011-tsv00557", "p011-tsv00558", "p011-tsv00559", "p011-tsv00560", "p011-tsv00561", "p011-tsv00562", "p011-tsv00563", "p011-tsv00564", "p011-tsv00565", "p011-tsv00566", "p011-tsv00568", "p011-tsv00569", "p011-tsv00570", "p011-tsv00571", "p011-tsv00572", "p011-tsv00573", "p011-tsv00574", "p011-tsv00575", "p011-tsv00576", "p011-tsv00578", "p011-tsv00579" ], "text": "(3) In determining whether a resident of a Contracting\nState has a fixed base regularly available to him in the\nother Contracting State, paragraph {7) of Article 5 shall\nlikewise apply." }, "pages": [ 11 ], "text": "(3) In determining whether a resident of a Contracting\nState has a fixed base regularly available to him in the\nother Contracting State, paragraph {7) of Article 5 shall\nlikewise apply." } ], "title": "Article 14\nIndependent personal services" }, { "body_sha256": "22988c54f7f60129d6fb489e197bedc7968e5051bdde81c1b3184f4295b8842f", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.82372375174987, 220.91558040118383, 521.57700419972, 293.4467609339033 ], "source_line_ids": [ "pdf-011-line-026", "pdf-011-line-028", "pdf-011-line-030", "pdf-011-line-032", "pdf-011-line-034", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-041" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00592", "p011-tsv00593", "p011-tsv00594", "p011-tsv00595", "p011-tsv00596", "p011-tsv00597", "p011-tsv00598", "p011-tsv00599", "p011-tsv00600", "p011-tsv00601", "p011-tsv00602", "p011-tsv00604", "p011-tsv00605", "p011-tsv00606", "p011-tsv00607", "p011-tsv00608", "p011-tsv00609", "p011-tsv00610", "p011-tsv00612", "p011-tsv00613", "p011-tsv00614", "p011-tsv00615", "p011-tsv00616", "p011-tsv00617", "p011-tsv00618", "p011-tsv00619", "p011-tsv00620", "p011-tsv00621", "p011-tsv00622", "p011-tsv00624", "p011-tsv00625", "p011-tsv00626", "p011-tsv00627", "p011-tsv00628", "p011-tsv00629", "p011-tsv00630", "p011-tsv00631", "p011-tsv00632", "p011-tsv00634", "p011-tsv00635", "p011-tsv00636", "p011-tsv00637", "p011-tsv00638", "p011-tsv00639", "p011-tsv00640", "p011-tsv00641", "p011-tsv00643", "p011-tsv00644", "p011-tsv00645", "p011-tsv00646", "p011-tsv00647", "p011-tsv00648", "p011-tsv00649", "p011-tsv00650", "p011-tsv00651", "p011-tsv00653", "p011-tsv00654", "p011-tsv00655", "p011-tsv00656", "p011-tsv00657", "p011-tsv00658", "p011-tsv00659", "p011-tsv00660", "p011-tsv00661", "p011-tsv00662", "p011-tsv00663", "p011-tsv00665" ], "text": "(1) Subject to the provisions of Articles 16, 18 and 19,\nsalaries, wages and other similar remuneration derived\nby a resident of a Contracting State in respect of an\nemployment shall be taxable only in that State unless\nthe employment is exercised in the other Contracting\nState. If the employment is so exercised, such remunera-\ntion as is derived therefrom may be taxed in that other\nState." }, "pages": [ 11 ], "text": "(1) Subject to the provisions of Articles 16, 18 and 19,\nsalaries, wages and other similar remuneration derived\nby a resident of a Contracting State in respect of an\nemployment shall be taxable only in that State unless\nthe employment is exercised in the other Contracting\nState. If the employment is so exercised, such remunera-\ntion as is derived therefrom may be taxed in that other\nState." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-058", "pdf-011-line-061", "pdf-011-line-064", "pdf-011-line-066", "pdf-011-line-068" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 299.54687820811944, 300.6445116737915, 522.6843863742416, 442.3848339362052 ], "source_line_ids": [ "pdf-011-line-042", "pdf-011-line-044", "pdf-011-line-046", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-058", "pdf-011-line-061", "pdf-011-line-064", "pdf-011-line-066", "pdf-011-line-068" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00669", "p011-tsv00670", "p011-tsv00671", "p011-tsv00672", "p011-tsv00673", "p011-tsv00674", "p011-tsv00675", "p011-tsv00677", "p011-tsv00678", "p011-tsv00679", "p011-tsv00680", "p011-tsv00681", "p011-tsv00682", "p011-tsv00683", "p011-tsv00684", "p011-tsv00686", "p011-tsv00687", "p011-tsv00688", "p011-tsv00689", "p011-tsv00690", "p011-tsv00691", "p011-tsv00692", "p011-tsv00693", "p011-tsv00694", "p011-tsv00696", "p011-tsv00697", "p011-tsv00698", "p011-tsv00699", "p011-tsv00700", "p011-tsv00701", "p011-tsv00702", "p011-tsv00703", "p011-tsv00704", "p011-tsv00705", "p011-tsv00707", "p011-tsv00708", "p011-tsv00709", "p011-tsv00713", "p011-tsv00714", "p011-tsv00715", "p011-tsv00716", "p011-tsv00717", "p011-tsv00718", "p011-tsv00719", "p011-tsv00720", "p011-tsv00721", "p011-tsv00722", "p011-tsv00723", "p011-tsv00724", "p011-tsv00726", "p011-tsv00727", "p011-tsv00728", "p011-tsv00729", "p011-tsv00730", "p011-tsv00731", "p011-tsv00732", "p011-tsv00733", "p011-tsv00734", "p011-tsv00736", "p011-tsv00737", "p011-tsv00738", "p011-tsv00739", "p011-tsv00740", "p011-tsv00744", "p011-tsv00745", "p011-tsv00746", "p011-tsv00747", "p011-tsv00748", "p011-tsv00749", "p011-tsv00750", "p011-tsv00751", "p011-tsv00752", "p011-tsv00753", "p011-tsv00754", "p011-tsv00758", "p011-tsv00759", "p011-tsv00760", "p011-tsv00761", "p011-tsv00762", "p011-tsv00763", "p011-tsv00764", "p011-tsv00765", "p011-tsv00766", "p011-tsv00767", "p011-tsv00768", "p011-tsv00772", "p011-tsv00773", "p011-tsv00774", "p011-tsv00775", "p011-tsv00776", "p011-tsv00777", "p011-tsv00778", "p011-tsv00779", "p011-tsv00780", "p011-tsv00781", "p011-tsv00783", "p011-tsv00784", "p011-tsv00785", "p011-tsv00786", "p011-tsv00787", "p011-tsv00788", "p011-tsv00789", "p011-tsv00790", "p011-tsv00791", "p011-tsv00792", "p011-tsv00794", "p011-tsv00795", "p011-tsv00796" ], "text": "(2) Notwithstanding the provisions of paragraph (1),\nremuneration derived by a resident of a Contracting\nState in respect of an employment exercised in the\nother Contracting State shall be taxable only in the first-\nmentioned State if\na) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nduring any twelve-month period, and\nb) the remuneration is paid by, or on behalf of, an\nemployer who is not a resident of the other State, and\nc) the remuneration is not borne by a permanent estab-\nlishment or a fixed base which the employer has in\nthe other State." }, "pages": [ 11 ], "text": "(2) Notwithstanding the provisions of paragraph (1),\nremuneration derived by a resident of a Contracting\nState in respect of an employment exercised in the\nother Contracting State shall be taxable only in the first-\nmentioned State if\na) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nduring any twelve-month period, and\nb) the remuneration is paid by, or on behalf of, an\nemployer who is not a resident of the other State, and\nc) the remuneration is not borne by a permanent estab-\nlishment or a fixed base which the employer has in\nthe other State." } ], "title": "Article 15\nDependent personal services" }, { "body_sha256": "b5462572d292c3a585cdf2b22c1d3f6dd3fc316305bf90e1ad8713f375a279d5", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-081", "pdf-011-line-083" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 481.97246300559027, 523.514923005133, 526.2663137125945 ], "source_line_ids": [ "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-078", "pdf-011-line-081", "pdf-011-line-083" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00808", "p011-tsv00809", "p011-tsv00810", "p011-tsv00811", "p011-tsv00812", "p011-tsv00813", "p011-tsv00814", "p011-tsv00815", "p011-tsv00817", "p011-tsv00818", "p011-tsv00819", "p011-tsv00820", "p011-tsv00821", "p011-tsv00822", "p011-tsv00823", "p011-tsv00824", "p011-tsv00825", "p011-tsv00826", "p011-tsv00828", "p011-tsv00829", "p011-tsv00830", "p011-tsv00831", "p011-tsv00832", "p011-tsv00833", "p011-tsv00834", "p011-tsv00835", "p011-tsv00836", "p011-tsv00837", "p011-tsv00838", "p011-tsv00840", "p011-tsv00841", "p011-tsv00842", "p011-tsv00843", "p011-tsv00844", "p011-tsv00845", "p011-tsv00846", "p011-tsv00847", "p011-tsv00848", "p011-tsv00849", "p011-tsv00851", "p011-tsv00852", "p011-tsv00853", "p011-tsv00854" ], "text": "Directors’ fees and similar payments derived by a\nresident of a Contracting State in his capacity as a\nmember of the board of directors of a company which is\na resident of the other Contracting State may be taxed\nin that other State." }, "pages": [ 11 ], "text": "Directors’ fees and similar payments derived by a\nresident of a Contracting State in his capacity as a\nmember of the board of directors of a company which is\na resident of the other Contracting State may be taxed\nin that other State." } ], "title": "Article 16\nDirectors’ fees" }, { "body_sha256": "29ebcbee0bf10f9921c3f3220c8a538538a673d125283be5c1390d4f72d59f79", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 574.1590397895429, 523.514923005133, 628.1421703387044 ], "source_line_ids": [ "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00867", "p011-tsv00868", "p011-tsv00869", "p011-tsv00870", "p011-tsv00871", "p011-tsv00872", "p011-tsv00873", "p011-tsv00874", "p011-tsv00876", "p011-tsv00877", "p011-tsv00878", "p011-tsv00879", "p011-tsv00880", "p011-tsv00881", "p011-tsv00882", "p011-tsv00883", "p011-tsv00885", "p011-tsv00886", "p011-tsv00887", "p011-tsv00888", "p011-tsv00889", "p011-tsv00890", "p011-tsv00891", "p011-tsv00892", "p011-tsv00894", "p011-tsv00895", "p011-tsv00896", "p011-tsv00897", "p011-tsv00898", "p011-tsv00899", "p011-tsv00900", "p011-tsv00901", "p011-tsv00903", "p011-tsv00904", "p011-tsv00905", "p011-tsv00906", "p011-tsv00907", "p011-tsv00908", "p011-tsv00909", "p011-tsv00910", "p011-tsv00911", "p011-tsv00912", "p011-tsv00913", "p011-tsv00915", "p011-tsv00916", "p011-tsv00917", "p011-tsv00918" ], "text": "(1) Notwithstanding the provisions of Articles 14 and\n15, income derived by public entertainers, such as\ntheatre, motion picture, radio or television artists, and\nmusicians, and by athletes, from their personal activities\nas such may be taxed in the Contracting State in which\nthese activities are exercised." }, "pages": [ 11 ], "text": "(1) Notwithstanding the provisions of Articles 14 and\n15, income derived by public entertainers, such as\ntheatre, motion picture, radio or television artists, and\nmusicians, and by athletes, from their personal activities\nas such may be taxed in the Contracting State in which\nthese activities are exercised." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-105", "pdf-011-line-107", "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-117" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 300.3774148390107, 635.0630845116738, 524.0686140923939, 718.6677277211444 ], "source_line_ids": [ "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-105", "pdf-011-line-107", "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-117" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00922", "p011-tsv00923", "p011-tsv00924", "p011-tsv00925", "p011-tsv00926", "p011-tsv00927", "p011-tsv00928", "p011-tsv00930", "p011-tsv00931", "p011-tsv00932", "p011-tsv00933", "p011-tsv00934", "p011-tsv00935", "p011-tsv00936", "p011-tsv00937", "p011-tsv00938", "p011-tsv00939", "p011-tsv00941", "p011-tsv00942", "p011-tsv00943", "p011-tsv00944", "p011-tsv00945", "p011-tsv00946", "p011-tsv00947", "p011-tsv00948", "p011-tsv00949", "p011-tsv00951", "p011-tsv00952", "p011-tsv00953", "p011-tsv00954", "p011-tsv00955", "p011-tsv00956", "p011-tsv00957", "p011-tsv00958", "p011-tsv00959", "p011-tsv00961", "p011-tsv00962", "p011-tsv00963", "p011-tsv00964", "p011-tsv00965", "p011-tsv00966", "p011-tsv00967", "p011-tsv00968", "p011-tsv00970", "p011-tsv00971", "p011-tsv00972", "p011-tsv00973", "p011-tsv00974", "p011-tsv00975", "p011-tsv00976", "p011-tsv00977", "p011-tsv00978", "p011-tsv00979", "p011-tsv00981", "p011-tsv00982", "p011-tsv00983", "p011-tsv00984", "p011-tsv00985", "p011-tsv00986", "p011-tsv00987", "p011-tsv00988", "p011-tsv00989", "p011-tsv00991", "p011-tsv00992", "p011-tsv00993", "p011-tsv00994", "p011-tsv00995", "p011-tsv00996", "p011-tsv00997", "p011-tsv00999", "p011-tsv01000" ], "text": "(2) Notwithstanding anything contained in this Agree-\nment, where the services of a public entertainer or an\nathlete mentioned in paragraph (1) are provided in a\nContracting State by an enterprise of the other Con-\ntracting State, the profits derived from providing those\nservices by such enterprise may be taxed in the first-\nmentioned State if the public entertainer or the athlete\nperforming the services controls, directly or indirectly,\nsuch enterprise." }, "pages": [ 11 ], "text": "(2) Notwithstanding anything contained in this Agree-\nment, where the services of a public entertainer or an\nathlete mentioned in paragraph (1) are provided in a\nContracting State by an enterprise of the other Con-\ntracting State, the profits derived from providing those\nservices by such enterprise may be taxed in the first-\nmentioned State if the public entertainer or the athlete\nperforming the services controls, directly or indirectly,\nsuch enterprise." } ], "title": "Article 17\nArtists and Athletes" }, { "body_sha256": "8cf6eab0bb7bb2c19e919c5f8bd0e79bc5c44cfee0bf8bf61f412e1f080a9d5c", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-122", "pdf-011-line-124", "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 300.65426038264116, 756.8711739559357, 524.0686140923939, 774.0350411048997 ], "source_line_ids": [ "pdf-011-line-122", "pdf-011-line-124" ], "source_page": 11 }, { "bbox": [ 310.89754549696687, 83.60464320947057, 534.8655902939804, 147.83072673462675 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-008", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-014", "pdf-012-line-016" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv01012", "p011-tsv01013", "p011-tsv01014", "p011-tsv01015", "p011-tsv01016", "p011-tsv01017", "p011-tsv01018", "p011-tsv01019", "p011-tsv01020", "p011-tsv01022", "p011-tsv01023", "p011-tsv01024", "p011-tsv01025", "p011-tsv01026", "p011-tsv01027", "p011-tsv01028", "p011-tsv01029", "p011-tsv01030", "p011-tsv01031", "p011-tsv01032", "p012-tsv00552", "p012-tsv00553", "p012-tsv00554", "p012-tsv00555", "p012-tsv00556", "p012-tsv00557", "p012-tsv00558", "p012-tsv00559", "p012-tsv00560", "p012-tsv00561", "p012-tsv00563", "p012-tsv00564", "p012-tsv00565", "p012-tsv00566", "p012-tsv00567", "p012-tsv00568", "p012-tsv00569", "p012-tsv00570", "p012-tsv00571", "p012-tsv00573", "p012-tsv00574", "p012-tsv00575", "p012-tsv00576", "p012-tsv00577", "p012-tsv00578", "p012-tsv00579", "p012-tsv00580", "p012-tsv00581", "p012-tsv00582", "p012-tsv00584", "p012-tsv00585", "p012-tsv00586", "p012-tsv00587", "p012-tsv00588", "p012-tsv00589", "p012-tsv00590", "p012-tsv00591", "p012-tsv00593", "p012-tsv00594", "p012-tsv00595", "p012-tsv00596", "p012-tsv00597", "p012-tsv00598", "p012-tsv00599", "p012-tsv00600", "p012-tsv00601", "p012-tsv00602", "p012-tsv00603", "p012-tsv00604", "p012-tsv00606", "p012-tsv00607", "p012-tsv00608", "p012-tsv00609", "p012-tsv00610", "p012-tsv00611", "p012-tsv00612", "p012-tsv00614", "p012-tsv00615", "p012-tsv00616", "p012-tsv00617", "p012-tsv00618" ], "text": "(1) Subject to the provisions of Article 19, remunera-\ntion paid by, or out of funds created by a Contracting\nState, a Land, a political subdivision or a local authority\nthereof to any individual in respect of an employment\nshall be taxable only in that State. If, however, the\nemployment is exercised in the other Contracting State\nby a national of that State not being a national of the\nfirst-mentioned State, the remuneration shall be taxable\nonly in that other State." }, "pages": [ 11, 12 ], "text": "(1) Subject to the provisions of Article 19, remunera-\ntion paid by, or out of funds created by a Contracting\nState, a Land, a political subdivision or a local authority\nthereof to any individual in respect of an employment\nshall be taxable only in that State. If, however, the\nemployment is exercised in the other Contracting State\nby a national of that State not being a national of the\nfirst-mentioned State, the remuneration shall be taxable\nonly in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-021", "pdf-012-line-023", "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 311.1743910405973, 182.43529759947384, 534.58874475035, 227.83649457415325 ], "source_line_ids": [ "pdf-012-line-021", "pdf-012-line-023", "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00622", "p012-tsv00623", "p012-tsv00624", "p012-tsv00625", "p012-tsv00626", "p012-tsv00627", "p012-tsv00628", "p012-tsv00629", "p012-tsv00630", "p012-tsv00631", "p012-tsv00632", "p012-tsv00634", "p012-tsv00635", "p012-tsv00636", "p012-tsv00637", "p012-tsv00638", "p012-tsv00639", "p012-tsv00640", "p012-tsv00641", "p012-tsv00642", "p012-tsv00644", "p012-tsv00645", "p012-tsv00646", "p012-tsv00647", "p012-tsv00648", "p012-tsv00649", "p012-tsv00650", "p012-tsv00651", "p012-tsv00652", "p012-tsv00653", "p012-tsv00655", "p012-tsv00656", "p012-tsv00657", "p012-tsv00658", "p012-tsv00659", "p012-tsv00660", "p012-tsv00661", "p012-tsv00662", "p012-tsv00663", "p012-tsv00665", "p012-tsv00666", "p012-tsv00667", "p012-tsv00668", "p012-tsv00669", "p012-tsv00670" ], "text": "(2) The provisions of Articles 15, 16 and 17 shall apply\nto remuneration in respect of an employment in connec-\ntion with any business carried on by a Contracting State,\na Land, a political subdivision or a local authority\nthereof for the purpuse of profits." }, "pages": [ 12 ], "text": "(2) The provisions of Articles 15, 16 and 17 shall apply\nto remuneration in respect of an employment in connec-\ntion with any business carried on by a Contracting State,\na Land, a political subdivision or a local authority\nthereof for the purpuse of profits." } ], "title": "Article 18\nPublic funds" }, { "body_sha256": "6c24722d629ba02fa7ad3c6776f47a6ca256fd9222fa6b690a0fc152c2f17b36", "id": "article-19", "label": "19", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-036", "pdf-012-line-038", "pdf-012-line-040" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 311.7280821278581, 279.8817691548833, 534.8655902939804, 306.45807957908585 ], "source_line_ids": [ "pdf-012-line-036", "pdf-012-line-038", "pdf-012-line-040" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00683", "p012-tsv00684", "p012-tsv00685", "p012-tsv00686", "p012-tsv00687", "p012-tsv00688", "p012-tsv00689", "p012-tsv00690", "p012-tsv00692", "p012-tsv00693", "p012-tsv00694", "p012-tsv00695", "p012-tsv00696", "p012-tsv00697", "p012-tsv00698", "p012-tsv00699", "p012-tsv00700", "p012-tsv00702", "p012-tsv00703", "p012-tsv00704", "p012-tsv00705", "p012-tsv00706", "p012-tsv00707", "p012-tsv00708", "p012-tsv00709", "p012-tsv00710" ], "text": "(1) Pensions and other similar remuneration paid to\na resident of a Contracting State in consideration of\npast employment shall be taxable only in that State." }, "pages": [ 12 ], "text": "(1) Pensions and other similar remuneration paid to\na resident of a Contracting State in consideration of\npast employment shall be taxable only in that State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-044", "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-051", "pdf-012-line-053" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 311.7280821278581, 321.4072541926998, 534.8655902939804, 376.4977310095364 ], "source_line_ids": [ "pdf-012-line-042", "pdf-012-line-044", "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-051", "pdf-012-line-053" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00714", "p012-tsv00715", "p012-tsv00716", "p012-tsv00717", "p012-tsv00718", "p012-tsv00719", "p012-tsv00720", "p012-tsv00721", "p012-tsv00723", "p012-tsv00724", "p012-tsv00725", "p012-tsv00726", "p012-tsv00727", "p012-tsv00728", "p012-tsv00729", "p012-tsv00730", "p012-tsv00732", "p012-tsv00733", "p012-tsv00734", "p012-tsv00735", "p012-tsv00736", "p012-tsv00737", "p012-tsv00738", "p012-tsv00739", "p012-tsv00740", "p012-tsv00742", "p012-tsv00743", "p012-tsv00744", "p012-tsv00745", "p012-tsv00746", "p012-tsv00747", "p012-tsv00748", "p012-tsv00749", "p012-tsv00750", "p012-tsv00752", "p012-tsv00753", "p012-tsv00754", "p012-tsv00755", "p012-tsv00756", "p012-tsv00757", "p012-tsv00758", "p012-tsv00759", "p012-tsv00760", "p012-tsv00761", "p012-tsv00763", "p012-tsv00764", "p012-tsv00765", "p012-tsv00766", "p012-tsv00767", "p012-tsv00768", "p012-tsv00769", "p012-tsv00770", "p012-tsv00771" ], "text": "(2) Pensions, annuities and other recurring or non-\nrecurring payments which are paid to any individual\nby a Contracting State, a Land, a political subdivision\nor a local authority thereof as compensation for an\ninjury or damage sustained as a result of hostilities or\npolitical persecution shall be taxable only in that State." }, "pages": [ 12 ], "text": "(2) Pensions, annuities and other recurring or non-\nrecurring payments which are paid to any individual\nby a Contracting State, a Land, a political subdivision\nor a local authority thereof as compensation for an\ninjury or damage sustained as a result of hostilities or\npolitical persecution shall be taxable only in that State." } ], "title": "Article 19\nPensions and Annuities" }, { "body_sha256": "5ccd08642ee5ec37aa9fdf2bd83e4e027ed5170294202d9444a92b42303c4db8", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-060", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-066", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-077" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 312.00492767148853, 427.71249588951, 535.1424358376108, 518.7917264057876 ], "source_line_ids": [ "pdf-012-line-060", "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-066", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-077" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00784", "p012-tsv00785", "p012-tsv00786", "p012-tsv00787", "p012-tsv00788", "p012-tsv00789", "p012-tsv00790", "p012-tsv00791", "p012-tsv00792", "p012-tsv00794", "p012-tsv00795", "p012-tsv00796", "p012-tsv00797", "p012-tsv00798", "p012-tsv00799", "p012-tsv00800", "p012-tsv00801", "p012-tsv00802", "p012-tsv00803", "p012-tsv00804", "p012-tsv00805", "p012-tsv00807", "p012-tsv00808", "p012-tsv00809", "p012-tsv00810", "p012-tsv00811", "p012-tsv00812", "p012-tsv00813", "p012-tsv00814", "p012-tsv00816", "p012-tsv00817", "p012-tsv00818", "p012-tsv00819", "p012-tsv00820", "p012-tsv00821", "p012-tsv00822", "p012-tsv00823", "p012-tsv00824", "p012-tsv00825", "p012-tsv00827", "p012-tsv00828", "p012-tsv00829", "p012-tsv00830", "p012-tsv00831", "p012-tsv00832", "p012-tsv00833", "p012-tsv00834", "p012-tsv00835", "p012-tsv00837", "p012-tsv00838", "p012-tsv00839", "p012-tsv00840", "p012-tsv00841", "p012-tsv00842", "p012-tsv00843", "p012-tsv00844", "p012-tsv00845", "p012-tsv00847", "p012-tsv00848", "p012-tsv00849", "p012-tsv00850", "p012-tsv00851", "p012-tsv00852", "p012-tsv00853", "p012-tsv00854", "p012-tsv00856", "p012-tsv00857", "p012-tsv00858", "p012-tsv00859", "p012-tsv00860", "p012-tsv00861", "p012-tsv00862", "p012-tsv00863", "p012-tsv00864", "p012-tsv00865", "p012-tsv00867", "p012-tsv00868", "p012-tsv00869", "p012-tsv00870", "p012-tsv00871", "p012-tsv00872", "p012-tsv00873", "p012-tsv00874", "p012-tsv00875", "p012-tsv00877" ], "text": "(1) Subject to the provisions of Article 18, remunera-\ntion which a professor or teacher who is a resident ot a\nContracting State and who visits the other Contracting\nState for a period not exceeding two years for the\npurpose of carrying out advanced study or research or\nfor teaching at a university, college, school or other\neducational institution receives for such work shall not\nbe taxed in that other State, provided that such re-\nmuneration is derived by him from outside that other\nState," }, "pages": [ 12 ], "text": "(1) Subject to the provisions of Article 18, remunera-\ntion which a professor or teacher who is a resident ot a\nContracting State and who visits the other Contracting\nState for a period not exceeding two years for the\npurpose of carrying out advanced study or research or\nfor teaching at a university, college, school or other\neducational institution receives for such work shall not\nbe taxed in that other State, provided that such re-\nmuneration is derived by him from outside that other\nState," }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-080", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-086", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-095", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-104", "pdf-012-line-106", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 312.00492767148853, 526.5431502795133, 535.1424358376108, 712.3004866820125 ], "source_line_ids": [ "pdf-012-line-080", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-086", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093", "pdf-012-line-095", "pdf-012-line-097", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-104", "pdf-012-line-106", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00881", "p012-tsv00882", "p012-tsv00883", "p012-tsv00884", "p012-tsv00885", "p012-tsv00886", "p012-tsv00887", "p012-tsv00888", "p012-tsv00889", "p012-tsv00890", "p012-tsv00892", "p012-tsv00893", "p012-tsv00894", "p012-tsv00895", "p012-tsv00896", "p012-tsv00897", "p012-tsv00898", "p012-tsv00900", "p012-tsv00901", "p012-tsv00902", "p012-tsv00903", "p012-tsv00904", "p012-tsv00905", "p012-tsv00906", "p012-tsv00907", "p012-tsv00908", "p012-tsv00910", "p012-tsv00911", "p012-tsv00912", "p012-tsv00913", "p012-tsv00914", "p012-tsv00915", "p012-tsv00916", "p012-tsv00917", "p012-tsv00918", "p012-tsv00919", "p012-tsv00921", "p012-tsv00922", "p012-tsv00923", "p012-tsv00924", "p012-tsv00925", "p012-tsv00926", "p012-tsv00927", "p012-tsv00928", "p012-tsv00930", "p012-tsv00931", "p012-tsv00932", "p012-tsv00933", "p012-tsv00934", "p012-tsv00935", "p012-tsv00936", "p012-tsv00937", "p012-tsv00938", "p012-tsv00939", "p012-tsv00941", "p012-tsv00942", "p012-tsv00943", "p012-tsv00944", "p012-tsv00945", "p012-tsv00946", "p012-tsv00947", "p012-tsv00948", "p012-tsv00949", "p012-tsv00950", "p012-tsv00952", "p012-tsv00953", "p012-tsv00954", "p012-tsv00955", "p012-tsv00956", "p012-tsv00957", "p012-tsv00958", "p012-tsv00959", "p012-tsv00960", "p012-tsv00961", "p012-tsv00962", "p012-tsv00964", "p012-tsv00965", "p012-tsv00966", "p012-tsv00967", "p012-tsv00968", "p012-tsv00969", "p012-tsv00970", "p012-tsv00971", "p012-tsv00972", "p012-tsv00973", "p012-tsv00975", "p012-tsv00976", "p012-tsv00977", "p012-tsv00978", "p012-tsv00979", "p012-tsv00983", "p012-tsv00984", "p012-tsv00985", "p012-tsv00986", "p012-tsv00987", "p012-tsv00988", "p012-tsv00989", "p012-tsv00990", "p012-tsv00991", "p012-tsv00992", "p012-tsv00994", "p012-tsv00995", "p012-tsv00996", "p012-tsv00997", "p012-tsv00998", "p012-tsv01002", "p012-tsv01003", "p012-tsv01004", "p012-tsv01005", "p012-tsv01006", "p012-tsv01007", "p012-tsv01008", "p012-tsv01009", "p012-tsv01010", "p012-tsv01011", "p012-tsv01013", "p012-tsv01014", "p012-tsv01015", "p012-tsv01016", "p012-tsv01017", "p012-tsv01018", "p012-tsv01019", "p012-tsv01020", "p012-tsv01022", "p012-tsv01023", "p012-tsv01024", "p012-tsv01025", "p012-tsv01026", "p012-tsv01027", "p012-tsv01028", "p012-tsv01029", "p012-tsv01030", "p012-tsv01032", "p012-tsv01033", "p012-tsv01034", "p012-tsv01035", "p012-tsv01036", "p012-tsv01037", "p012-tsv01038", "p012-tsv01039", "p012-tsv01041", "p012-tsv01042", "p012-tsv01043", "p012-tsv01044", "p012-tsv01045", "p012-tsv01046", "p012-tsv01047", "p012-tsv01048", "p012-tsv01050", "p012-tsv01051", "p012-tsv01052", "p012-tsv01053" ], "text": "(2) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely as a student at a university, college, school or\nother similar educational institution in that other State\nor as a business apprentice (including in the case of\nthe Federal Republic of Germany a Volontär or a Prak-\ntikant) shall, from the date of his first arrival in that\nother State in connection with that visit, be exempt from\ntax in that other State\na) on all remittances from abroad for purposes of his\nmaintenance, education or training, and\nb) for a period not exceeding three years, on any\nremuneration not exceeding 6000 DM or the equiv-\nalent in US-dollars for the calendar year for personal\nservices rendered in that other Contracting State with\na view to supplementing the resources available to\nhim for such purposes." }, "pages": [ 12 ], "text": "(2) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State\nsolely as a student at a university, college, school or\nother similar educational institution in that other State\nor as a business apprentice (including in the case of\nthe Federal Republic of Germany a Volontär or a Prak-\ntikant) shall, from the date of his first arrival in that\nother State in connection with that visit, be exempt from\ntax in that other State\na) on all remittances from abroad for purposes of his\nmaintenance, education or training, and\nb) for a period not exceeding three years, on any\nremuneration not exceeding 6000 DM or the equiv-\nalent in US-dollars for the calendar year for personal\nservices rendered in that other Contracting State with\na view to supplementing the resources available to\nhim for such purposes." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-116", "pdf-012-line-119", "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-124", "pdf-012-line-127", "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012", "pdf-013-line-015", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-027" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 312.28177321511896, 717.5603814534693, 535.4192813812413, 772.374021703387 ], "source_line_ids": [ "pdf-012-line-116", "pdf-012-line-119", "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-124", "pdf-012-line-127" ], "source_page": 12 }, { "bbox": [ 302.86902473168453, 81.38995067412036, 527.1139150723285, 231.15853337717854 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012", "pdf-013-line-015", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-027" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv01057", "p012-tsv01058", "p012-tsv01059", "p012-tsv01060", "p012-tsv01061", "p012-tsv01062", "p012-tsv01063", "p012-tsv01064", "p012-tsv01065", "p012-tsv01066", "p012-tsv01068", "p012-tsv01069", "p012-tsv01070", "p012-tsv01071", "p012-tsv01072", "p012-tsv01073", "p012-tsv01074", "p012-tsv01076", "p012-tsv01077", "p012-tsv01078", "p012-tsv01079", "p012-tsv01080", "p012-tsv01081", "p012-tsv01082", "p012-tsv01083", "p012-tsv01084", "p012-tsv01085", "p012-tsv01087", "p012-tsv01088", "p012-tsv01089", "p012-tsv01090", "p012-tsv01091", "p012-tsv01092", "p012-tsv01093", "p012-tsv01094", "p012-tsv01095", "p012-tsv01096", "p012-tsv01098", "p012-tsv01099", "p012-tsv01100", "p012-tsv01101", "p012-tsv01102", "p012-tsv01103", "p012-tsv01104", "p012-tsv01105", "p012-tsv01106", "p012-tsv01107", "p012-tsv01109", "p012-tsv01110", "p012-tsv01111", "p012-tsv01112", "p012-tsv01113", "p012-tsv01114", "p012-tsv01115", "p013-tsv00512", "p013-tsv00513", "p013-tsv00514", "p013-tsv00515", "p013-tsv00516", "p013-tsv00517", "p013-tsv00518", "p013-tsv00519", "p013-tsv00520", "p013-tsv00522", "p013-tsv00523", "p013-tsv00524", "p013-tsv00525", "p013-tsv00526", "p013-tsv00527", "p013-tsv00528", "p013-tsv00529", "p013-tsv00530", "p013-tsv00531", "p013-tsv00533", "p013-tsv00534", "p013-tsv00535", "p013-tsv00536", "p013-tsv00537", "p013-tsv00538", "p013-tsv00539", "p013-tsv00540", "p013-tsv00541", "p013-tsv00542", "p013-tsv00543", "p013-tsv00545", "p013-tsv00546", "p013-tsv00547", "p013-tsv00548", "p013-tsv00549", "p013-tsv00550", "p013-tsv00551", "p013-tsv00552", "p013-tsv00553", "p013-tsv00554", "p013-tsv00556", "p013-tsv00557", "p013-tsv00558", "p013-tsv00559", "p013-tsv00560", "p013-tsv00561", "p013-tsv00562", "p013-tsv00566", "p013-tsv00567", "p013-tsv00568", "p013-tsv00569", "p013-tsv00570", "p013-tsv00571", "p013-tsv00572", "p013-tsv00573", "p013-tsv00574", "p013-tsv00575", "p013-tsv00579", "p013-tsv00580", "p013-tsv00581", "p013-tsv00582", "p013-tsv00583", "p013-tsv00584", "p013-tsv00585", "p013-tsv00586", "p013-tsv00587", "p013-tsv00588", "p013-tsv00590", "p013-tsv00591", "p013-tsv00592", "p013-tsv00593", "p013-tsv00594", "p013-tsv00598", "p013-tsv00599", "p013-tsv00600", "p013-tsv00601", "p013-tsv00602", "p013-tsv00603", "p013-tsv00604", "p013-tsv00605", "p013-tsv00606", "p013-tsv00608", "p013-tsv00609", "p013-tsv00610", "p013-tsv00611", "p013-tsv00612", "p013-tsv00613", "p013-tsv00614", "p013-tsv00615", "p013-tsv00616", "p013-tsv00618", "p013-tsv00619", "p013-tsv00620", "p013-tsv00621" ], "text": "(3) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State solely\nfor the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a scientific,\neducational, religious or charitable organisation or under\na technical assistance program entered into by the Gov-\nernment of a Contracting State shall, for a period not\nexceeding two years from the date of his first arrival in\nthat other State in connection with that visit, be exempt\nfrom tax in that other State on\na) the amount of such grant, allowance or award, and\nb) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nc) any remuneration for personal services in that other\nState, provided that such services form part of his\nstudy, research or training." }, "pages": [ 12, 13 ], "text": "(3) An individual who was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other State solely\nfor the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a scientific,\neducational, religious or charitable organisation or under\na technical assistance program entered into by the Gov-\nernment of a Contracting State shall, for a period not\nexceeding two years from the date of his first arrival in\nthat other State in connection with that visit, be exempt\nfrom tax in that other State on\na) the amount of such grant, allowance or award, and\nb) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nc) any remuneration for personal services in that other\nState, provided that such services form part of his\nstudy, research or training." } ], "title": "Article 20\nTeachers and Students" }, { "body_sha256": "5de63679abd6124466b44956c87be92bc3e921da108f5f4d115733817c04ae68", "id": "article-21", "label": "21", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-038", "pdf-013-line-040", "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-049" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 273.51452811575143, 526.0065328978068, 367.08528773429794 ], "source_line_ids": [ "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-038", "pdf-013-line-040", "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-049" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00635", "p013-tsv00636", "p013-tsv00637", "p013-tsv00638", "p013-tsv00639", "p013-tsv00640", "p013-tsv00641", "p013-tsv00642", "p013-tsv00643", "p013-tsv00644", "p013-tsv00646", "p013-tsv00647", "p013-tsv00648", "p013-tsv00649", "p013-tsv00650", "p013-tsv00651", "p013-tsv00652", "p013-tsv00653", "p013-tsv00654", "p013-tsv00655", "p013-tsv00656", "p013-tsv00658", "p013-tsv00659", "p013-tsv00660", "p013-tsv00661", "p013-tsv00662", "p013-tsv00663", "p013-tsv00664", "p013-tsv00665", "p013-tsv00666", "p013-tsv00667", "p013-tsv00669", "p013-tsv00670", "p013-tsv00671", "p013-tsv00672", "p013-tsv00673", "p013-tsv00674", "p013-tsv00675", "p013-tsv00676", "p013-tsv00677", "p013-tsv00678", "p013-tsv00679", "p013-tsv00680", "p013-tsv00682", "p013-tsv00683", "p013-tsv00684", "p013-tsv00685", "p013-tsv00686", "p013-tsv00687", "p013-tsv00688", "p013-tsv00689", "p013-tsv00690", "p013-tsv00691", "p013-tsv00692", "p013-tsv00693", "p013-tsv00695", "p013-tsv00696", "p013-tsv00697", "p013-tsv00698", "p013-tsv00702", "p013-tsv00703", "p013-tsv00704", "p013-tsv00705", "p013-tsv00706", "p013-tsv00708", "p013-tsv00709", "p013-tsv00710", "p013-tsv00711", "p013-tsv00712", "p013-tsv00716", "p013-tsv00717", "p013-tsv00718", "p013-tsv00719", "p013-tsv00720", "p013-tsv00721", "p013-tsv00722", "p013-tsv00723", "p013-tsv00724" ], "text": "Where a person who by reason of the provisions of\nparagraph (1) of Article 4 is a resident of both Contract-\ning States but by reason of the provisions of para-\ngraphs (2) or (3) of Article 4 is deemed for the purposes\nof this Agreement to be a resident solely of one of the\nStates, derives income —\na) from that State, or\nb) from outside both States,\nthat income shall be taxable only in that State." }, "pages": [ 13 ], "text": "Where a person who by reason of the provisions of\nparagraph (1) of Article 4 is a resident of both Contract-\ning States but by reason of the provisions of para-\ngraphs (2) or (3) of Article 4 is deemed for the purposes\nof this Agreement to be a resident solely of one of the\nStates, derives income —\na) from that State, or\nb) from outside both States,\nthat income shall be taxable only in that State." } ], "title": "Article 21\nIncome in special cases" }, { "body_sha256": "a2fc1c05f8263da2dcb3aa40e9e84ada6b2469ad6b04756863182cc5f7785a03", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.86902473168453, 415.2548503781651, 525.7296873541763, 441.83116080236766 ], "source_line_ids": [ "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00735", "p013-tsv00736", "p013-tsv00737", "p013-tsv00738", "p013-tsv00739", "p013-tsv00740", "p013-tsv00741", "p013-tsv00743", "p013-tsv00744", "p013-tsv00745", "p013-tsv00746", "p013-tsv00747", "p013-tsv00748", "p013-tsv00749", "p013-tsv00750", "p013-tsv00751", "p013-tsv00752", "p013-tsv00753", "p013-tsv00755", "p013-tsv00756", "p013-tsv00757", "p013-tsv00758", "p013-tsv00759", "p013-tsv00760", "p013-tsv00761", "p013-tsv00762", "p013-tsv00763" ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph {2) of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, "pages": [ 13 ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph {2) of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-066", "pdf-013-line-068", "pdf-013-line-070", "pdf-013-line-072", "pdf-013-line-073" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.5921791880541, 447.644728707662, 526.0065328978068, 510.2097928313055 ], "source_line_ids": [ "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-066", "pdf-013-line-068", "pdf-013-line-070", "pdf-013-line-072", "pdf-013-line-073" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00767", "p013-tsv00768", "p013-tsv00769", "p013-tsv00770", "p013-tsv00771", "p013-tsv00772", "p013-tsv00773", "p013-tsv00775", "p013-tsv00776", "p013-tsv00777", "p013-tsv00778", "p013-tsv00779", "p013-tsv00780", "p013-tsv00781", "p013-tsv00782", "p013-tsv00783", "p013-tsv00785", "p013-tsv00786", "p013-tsv00787", "p013-tsv00788", "p013-tsv00789", "p013-tsv00790", "p013-tsv00791", "p013-tsv00792", "p013-tsv00793", "p013-tsv00795", "p013-tsv00796", "p013-tsv00797", "p013-tsv00798", "p013-tsv00799", "p013-tsv00800", "p013-tsv00801", "p013-tsv00802", "p013-tsv00803", "p013-tsv00804", "p013-tsv00806", "p013-tsv00807", "p013-tsv00808", "p013-tsv00809", "p013-tsv00810", "p013-tsv00811", "p013-tsv00812", "p013-tsv00813", "p013-tsv00814", "p013-tsv00816", "p013-tsv00817", "p013-tsv00818", "p013-tsv00819", "p013-tsv00820", "p013-tsv00821", "p013-tsv00822", "p013-tsv00823", "p013-tsv00824", "p013-tsv00826" ], "text": "(2) Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise, or by movable property pertaining\nto a fixed base used for the performance of independant\npersonal services, may be taxed in the Contracting State\nin which the permanent establishment or fixed base is\nsituated." }, "pages": [ 13 ], "text": "(2) Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise, or by movable property pertaining\nto a fixed base used for the performance of independant\npersonal services, may be taxed in the Contracting State\nin which the permanent establishment or fixed base is\nsituated." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-013-line-075", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 517.9612167050312, 525.7296873541763, 553.3962972706347 ], "source_line_ids": [ "pdf-013-line-075", "pdf-013-line-077", "pdf-013-line-079", "pdf-013-line-081" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00830", "p013-tsv00831", "p013-tsv00832", "p013-tsv00833", "p013-tsv00834", "p013-tsv00835", "p013-tsv00836", "p013-tsv00837", "p013-tsv00839", "p013-tsv00840", "p013-tsv00841", "p013-tsv00842", "p013-tsv00843", "p013-tsv00844", "p013-tsv00845", "p013-tsv00846", "p013-tsv00847", "p013-tsv00849", "p013-tsv00850", "p013-tsv00851", "p013-tsv00852", "p013-tsv00853", "p013-tsv00854", "p013-tsv00855", "p013-tsv00856", "p013-tsv00857", "p013-tsv00859", "p013-tsv00860", "p013-tsv00861", "p013-tsv00862", "p013-tsv00863", "p013-tsv00864", "p013-tsv00865", "p013-tsv00866" ], "text": "(3) Ships and aircraft operated in international traffic\nby an enterprise of a Contracting State and movable\nproperty pertaining to the operation of such ships and\naircraft, shall be taxable only in that State." }, "pages": [ 13 ], "text": "(3) Ships and aircraft operated in international traffic\nby an enterprise of a Contracting State and movable\nproperty pertaining to the operation of such ships and\naircraft, shall be taxable only in that State." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-013-line-084", "pdf-013-line-086" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 302.31533364442373, 568.8991450180862, 525.4528418105459, 585.7861756001315 ], "source_line_ids": [ "pdf-013-line-084", "pdf-013-line-086" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00870", "p013-tsv00871", "p013-tsv00872", "p013-tsv00873", "p013-tsv00874", "p013-tsv00875", "p013-tsv00876", "p013-tsv00877", "p013-tsv00878", "p013-tsv00879", "p013-tsv00880", "p013-tsv00882", "p013-tsv00883", "p013-tsv00884", "p013-tsv00885", "p013-tsv00886", "p013-tsv00887", "p013-tsv00888", "p013-tsv00889", "p013-tsv00890" ], "text": "(4) All other elements of capital of a resident of a\nContracting State shall be taxable only in that State." }, "pages": [ 13 ], "text": "(4) All other elements of capital of a resident of a\nContracting State shall be taxable only in that State." } ], "title": "Article 22\nCapital" }, { "body_sha256": "651ff6ffdfbdffa0a0817899e688a896b0fa496f4429a48ddd4deba27623daac", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-097", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-104", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119", "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012", "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-038", "pdf-014-line-040", "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-059", "pdf-014-line-062", "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-087" ], "source_page": 13, "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 302.31533364442373, 635.3399210785925, 525.7296873541763, 769.8824926011181 ], "source_line_ids": [ "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-097", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-104", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-115", "pdf-013-line-117", "pdf-013-line-119" ], "source_page": 13 }, { "bbox": [ 311.7280821278581, 78.06791187109503, 535.4192813812413, 499.4131667214732 ], "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012", "pdf-014-line-014", "pdf-014-line-016", "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028", "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-038", "pdf-014-line-040", "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-046", "pdf-014-line-049", "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-059", "pdf-014-line-062", "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-087" ], "source_page": 14 } ], "source_word_ids": [ "p013-tsv00904", "p013-tsv00905", "p013-tsv00906", "p013-tsv00907", "p013-tsv00908", "p013-tsv00909", "p013-tsv00910", "p013-tsv00911", "p013-tsv00912", "p013-tsv00913", "p013-tsv00914", "p013-tsv00916", "p013-tsv00917", "p013-tsv00918", "p013-tsv00919", "p013-tsv00920", "p013-tsv00921", "p013-tsv00922", "p013-tsv00923", "p013-tsv00927", "p013-tsv00928", "p013-tsv00929", "p013-tsv00930", "p013-tsv00931", "p013-tsv00932", "p013-tsv00933", "p013-tsv00934", "p013-tsv00935", "p013-tsv00937", "p013-tsv00938", "p013-tsv00939", "p013-tsv00940", "p013-tsv00941", "p013-tsv00942", "p013-tsv00943", "p013-tsv00944", "p013-tsv00945", "p013-tsv00947", "p013-tsv00948", "p013-tsv00949", "p013-tsv00950", "p013-tsv00951", "p013-tsv00952", "p013-tsv00953", "p013-tsv00954", "p013-tsv00955", "p013-tsv00957", "p013-tsv00958", "p013-tsv00959", "p013-tsv00960", "p013-tsv00961", "p013-tsv00962", "p013-tsv00963", "p013-tsv00964", "p013-tsv00965", "p013-tsv00967", "p013-tsv00968", "p013-tsv00969", "p013-tsv00970", "p013-tsv00971", "p013-tsv00972", "p013-tsv00973", "p013-tsv00974", "p013-tsv00975", "p013-tsv00977", "p013-tsv00978", "p013-tsv00979", "p013-tsv00980", "p013-tsv00981", "p013-tsv00982", "p013-tsv00983", "p013-tsv00985", "p013-tsv00986", "p013-tsv00987", "p013-tsv00988", "p013-tsv00989", "p013-tsv00990", "p013-tsv00991", "p013-tsv00992", "p013-tsv00993", "p013-tsv00994", "p013-tsv00996", "p013-tsv00997", "p013-tsv00998", "p013-tsv00999", "p013-tsv01000", "p013-tsv01001", "p013-tsv01002", "p013-tsv01003", "p013-tsv01004", "p013-tsv01005", "p013-tsv01006", "p013-tsv01007", "p013-tsv01009", "p013-tsv01010", "p013-tsv01011", "p013-tsv01012", "p013-tsv01013", "p013-tsv01014", "p013-tsv01015", "p013-tsv01016", "p013-tsv01017", "p013-tsv01019", "p013-tsv01020", "p013-tsv01021", "p013-tsv01022", "p013-tsv01023", "p013-tsv01024", "p013-tsv01025", "p013-tsv01027", "p013-tsv01028", "p013-tsv01029", "p013-tsv01030", "p013-tsv01031", "p013-tsv01032", "p013-tsv01033", "p013-tsv01034", "p013-tsv01035", "p013-tsv01036", "p013-tsv01037", "p013-tsv01039", "p013-tsv01040", "p013-tsv01041", "p013-tsv01042", "p013-tsv01043", "p013-tsv01044", "p013-tsv01045", "p013-tsv01046", "p013-tsv01047", "p014-tsv00557", "p014-tsv00558", "p014-tsv00559", "p014-tsv00560", "p014-tsv00561", "p014-tsv00562", "p014-tsv00563", "p014-tsv00564", "p014-tsv00565", "p014-tsv00566", "p014-tsv00567", "p014-tsv00569", "p014-tsv00570", "p014-tsv00571", "p014-tsv00572", "p014-tsv00573", "p014-tsv00574", "p014-tsv00575", "p014-tsv00576", "p014-tsv00577", "p014-tsv00578", "p014-tsv00579", "p014-tsv00581", "p014-tsv00582", "p014-tsv00583", "p014-tsv00584", "p014-tsv00585", "p014-tsv00586", "p014-tsv00587", "p014-tsv00588", "p014-tsv00590", "p014-tsv00591", "p014-tsv00592", "p014-tsv00593", "p014-tsv00594", "p014-tsv00595", "p014-tsv00596", "p014-tsv00597", "p014-tsv00598", "p014-tsv00600", "p014-tsv00601", "p014-tsv00602", "p014-tsv00603", "p014-tsv00604", "p014-tsv00605", "p014-tsv00606", "p014-tsv00607", "p014-tsv00609", "p014-tsv00610", "p014-tsv00611", "p014-tsv00612", "p014-tsv00613", "p014-tsv00614", "p014-tsv00615", "p014-tsv00616", "p014-tsv00617", "p014-tsv00619", "p014-tsv00620", "p014-tsv00621", "p014-tsv00622", "p014-tsv00623", "p014-tsv00624", "p014-tsv00625", "p014-tsv00626", "p014-tsv00627", "p014-tsv00629", "p014-tsv00630", "p014-tsv00631", "p014-tsv00545", "p014-tsv00635", "p014-tsv00636", "p014-tsv00637", "p014-tsv00638", "p014-tsv00639", "p014-tsv00640", "p014-tsv00641", "p014-tsv00642", "p014-tsv00643", "p014-tsv00645", "p014-tsv00646", "p014-tsv00647", "p014-tsv00648", "p014-tsv00649", "p014-tsv00650", "p014-tsv00651", "p014-tsv00652", "p014-tsv00653", "p014-tsv00654", "p014-tsv00655", "p014-tsv00657", "p014-tsv00658", "p014-tsv00659", "p014-tsv00660", "p014-tsv00661", "p014-tsv00662", "p014-tsv00663", "p014-tsv00665", "p014-tsv00666", "p014-tsv00667", "p014-tsv00668", "p014-tsv00669", "p014-tsv00670", "p014-tsv00671", "p014-tsv00673", "p014-tsv00674", "p014-tsv00675", "p014-tsv00676", "p014-tsv00677", "p014-tsv00678", "p014-tsv00679", "p014-tsv00680", "p014-tsv00681", "p014-tsv00683", "p014-tsv00684", "p014-tsv00685", "p014-tsv00686", "p014-tsv00687", "p014-tsv00688", "p014-tsv00689", "p014-tsv00690", "p014-tsv00691", "p014-tsv00692", "p014-tsv00694", "p014-tsv00695", "p014-tsv00696", "p014-tsv00697", "p014-tsv00698", "p014-tsv00699", "p014-tsv00700", "p014-tsv00704", "p014-tsv00705", "p014-tsv00706", "p014-tsv00707", "p014-tsv00708", "p014-tsv00709", "p014-tsv00710", "p014-tsv00711", "p014-tsv00713", "p014-tsv00714", "p014-tsv00715", "p014-tsv00716", "p014-tsv00717", "p014-tsv00718", "p014-tsv00719", "p014-tsv00720", "p014-tsv00721", "p014-tsv00723", "p014-tsv00724", "p014-tsv00725", "p014-tsv00726", "p014-tsv00727", "p014-tsv00728", "p014-tsv00729", "p014-tsv00731", "p014-tsv00732", "p014-tsv00733", "p014-tsv00734", "p014-tsv00735", "p014-tsv00736", "p014-tsv00737", "p014-tsv00738", "p014-tsv00739", "p014-tsv00741", "p014-tsv00742", "p014-tsv00743", "p014-tsv00744", "p014-tsv00745", "p014-tsv00746", "p014-tsv00747", "p014-tsv00748", "p014-tsv00749", "p014-tsv00750", "p014-tsv00754", "p014-tsv00755", "p014-tsv00756", "p014-tsv00757", "p014-tsv00758", "p014-tsv00759", "p014-tsv00760", "p014-tsv00761", "p014-tsv00762", "p014-tsv00764", "p014-tsv00767", "p014-tsv00768", "p014-tsv00769", "p014-tsv00770", "p014-tsv00771", "p014-tsv00772", "p014-tsv00773", "p014-tsv00774", "p014-tsv00775", "p014-tsv00777", "p014-tsv00780", "p014-tsv00781", "p014-tsv00782", "p014-tsv00783", "p014-tsv00784", "p014-tsv00785", "p014-tsv00786", "p014-tsv00787", "p014-tsv00788", "p014-tsv00790", "p014-tsv00794", "p014-tsv00795", "p014-tsv00796", "p014-tsv00797", "p014-tsv00798", "p014-tsv00799", "p014-tsv00800", "p014-tsv00804", "p014-tsv00805", "p014-tsv00806", "p014-tsv00807", "p014-tsv00808", "p014-tsv00809", "p014-tsv00810", "p014-tsv00811", "p014-tsv00812", "p014-tsv00813", "p014-tsv00815", "p014-tsv00816", "p014-tsv00817", "p014-tsv00818", "p014-tsv00819", "p014-tsv00820", "p014-tsv00821", "p014-tsv00822", "p014-tsv00823", "p014-tsv00825", "p014-tsv00826", "p014-tsv00827", "p014-tsv00828", "p014-tsv00829", "p014-tsv00830", "p014-tsv00831", "p014-tsv00832", "p014-tsv00836", "p014-tsv00837", "p014-tsv00838", "p014-tsv00839", "p014-tsv00840", "p014-tsv00841", "p014-tsv00842", "p014-tsv00843", "p014-tsv00844", "p014-tsv00846", "p014-tsv00847", "p014-tsv00848", "p014-tsv00849", "p014-tsv00850", "p014-tsv00851", "p014-tsv00852", "p014-tsv00853", "p014-tsv00855", "p014-tsv00856", "p014-tsv00857", "p014-tsv00858", "p014-tsv00859", "p014-tsv00860", "p014-tsv00861", "p014-tsv00862", "p014-tsv00863", "p014-tsv00865", "p014-tsv00866", "p014-tsv00867", "p014-tsv00868", "p014-tsv00869", "p014-tsv00870", "p014-tsv00871", "p014-tsv00872", "p014-tsv00874", "p014-tsv00875", "p014-tsv00876", "p014-tsv00877", "p014-tsv00878", "p014-tsv00879", "p014-tsv00880", "p014-tsv00881", "p014-tsv00882", "p014-tsv00883", "p014-tsv00884", "p014-tsv00886", "p014-tsv00887", "p014-tsv00888", "p014-tsv00889", "p014-tsv00890", "p014-tsv00891", "p014-tsv00892", "p014-tsv00893", "p014-tsv00895", "p014-tsv00896", "p014-tsv00897", "p014-tsv00898", "p014-tsv00899", "p014-tsv00900", "p014-tsv00902", "p014-tsv00903", "p014-tsv00904", "p014-tsv00905", "p014-tsv00906", "p014-tsv00907", "p014-tsv00908", "p014-tsv00909", "p014-tsv00910", "p014-tsv00912", "p014-tsv00913", "p014-tsv00914", "p014-tsv00915", "p014-tsv00916", "p014-tsv00917", "p014-tsv00918", "p014-tsv00919", "p014-tsv00920", "p014-tsv00921", "p014-tsv00922", "p014-tsv00923", "p014-tsv00925", "p014-tsv00926", "p014-tsv00927" ], "text": "(1) Tax shall be determined in the case of a resident\nof the Federal Republic of Germany as follows:\na) Unless the provisions of sub-paragraph b) apply. there\nshall be excluded from the basis upon which German\ntax is imposed, any item of income derived from\nLiberia and any item of capital situated within Liberia,\nwhich, according to this Agreement, may be taxed in\nLiberia. The Federal Republic of Germany, however,\nretains the right to take into account in the determina-\ntion of its rate of tax the items of income and capital\nso excluded. In the case of income from dividends,\nthe foregoing provisions of this sub-paragraph shall\napply only to such dividends as are paid to a company\nbeing a resident of the Federal Republic of Germany\nby a company being a resident of Liberia if at least\n25 per cent of the capital of the Liberian company is\nheld directly by the German company. There shall\nalso be excluded from the basis upon which German\ntax is imposed any shareholding, the dividends of\nwhich, if paid, would be excluded from the basis\nupon which tax is imposed according to the immedia-\ntely foregoing sentence.\nb\nSubject to the provisions of German tax law regard-\ning credit for foreign tax, there shall be allowed as a\ncredit against German income tax and corporation\ntax, including the surcharge thereon, payable in\nrespect of the following items of income derived from\nLiberia, the Liberian tax paid under the laws of Liberia\nand in accordance with this Agreement on\naa) dividends to which sub-paragraph a) does not\napply; provided that in the case of dividends to\nwhich paragraph (2), sub-paragraph a), of Ar-\nticle 10 applies, the amount so credited shall be\n15 per cent of the gross amount of such dividends;\nbb) interest to which paragraph (2) of Article 11\napplies;\ncc) royalties to which paragraph (2) of Article 12\napplies;\ndd) gains to which paragraph (3) of Article 13\napplies;\nee) remuneration to which Article 16 applies.\nThe credit shall not, however, exceed that part of the\nGerman tax, as computed before the credit is given,\nwhich is appropriate to such items of income.\nFor purposes of credit referred to in the foregoing\nsub-paragraph b), where the rate of Liberian tax\non interest, or on royalties to which paragraph (2),\nsub-paragrap:ı b), of Article 12 applies, is reduced\nbelow 10 per cent of the gross amount of such in-\nterest or royalties by virtue of special incentive\nmeasures designed to promote economic development\nin Liberia, the amount of Liberian tax shall be\ndeemed to be 10 per cent of the gross amount of suh\ninterest or royalties." }, "pages": [ 13, 14 ], "text": "(1) Tax shall be determined in the case of a resident\nof the Federal Republic of Germany as follows:\na) Unless the provisions of sub-paragraph b) apply. there\nshall be excluded from the basis upon which German\ntax is imposed, any item of income derived from\nLiberia and any item of capital situated within Liberia,\nwhich, according to this Agreement, may be taxed in\nLiberia. The Federal Republic of Germany, however,\nretains the right to take into account in the determina-\ntion of its rate of tax the items of income and capital\nso excluded. In the case of income from dividends,\nthe foregoing provisions of this sub-paragraph shall\napply only to such dividends as are paid to a company\nbeing a resident of the Federal Republic of Germany\nby a company being a resident of Liberia if at least\n25 per cent of the capital of the Liberian company is\nheld directly by the German company. There shall\nalso be excluded from the basis upon which German\ntax is imposed any shareholding, the dividends of\nwhich, if paid, would be excluded from the basis\nupon which tax is imposed according to the immedia-\ntely foregoing sentence.\nb\nSubject to the provisions of German tax law regard-\ning credit for foreign tax, there shall be allowed as a\ncredit against German income tax and corporation\ntax, including the surcharge thereon, payable in\nrespect of the following items of income derived from\nLiberia, the Liberian tax paid under the laws of Liberia\nand in accordance with this Agreement on\naa) dividends to which sub-paragraph a) does not\napply; provided that in the case of dividends to\nwhich paragraph (2), sub-paragraph a), of Ar-\nticle 10 applies, the amount so credited shall be\n15 per cent of the gross amount of such dividends;\nbb) interest to which paragraph (2) of Article 11\napplies;\ncc) royalties to which paragraph (2) of Article 12\napplies;\ndd) gains to which paragraph (3) of Article 13\napplies;\nee) remuneration to which Article 16 applies.\nThe credit shall not, however, exceed that part of the\nGerman tax, as computed before the credit is given,\nwhich is appropriate to such items of income.\nFor purposes of credit referred to in the foregoing\nsub-paragraph b), where the rate of Liberian tax\non interest, or on royalties to which paragraph (2),\nsub-paragrap:ı b), of Article 12 applies, is reduced\nbelow 10 per cent of the gross amount of such in-\nterest or royalties by virtue of special incentive\nmeasures designed to promote economic development\nin Liberia, the amount of Liberian tax shall be\ndeemed to be 10 per cent of the gross amount of suh\ninterest or royalties." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-104", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-129", "pdf-014-line-132", "pdf-014-line-133", "pdf-014-line-135", "pdf-014-line-136", "pdf-014-line-137", "pdf-014-line-140", "pdf-015-line-004", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-012" ], "source_page": 14, "source_pages": [ 14, 15 ], "source_spans": [ { "bbox": [ 313.3891553896407, 507.7182637290365, 536.5266635557629, 766.8372903650115 ], "source_line_ids": [ "pdf-014-line-089", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-104", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-127", "pdf-014-line-129", "pdf-014-line-132", "pdf-014-line-133", "pdf-014-line-135", "pdf-014-line-136", "pdf-014-line-137", "pdf-014-line-140" ], "source_page": 14 }, { "bbox": [ 310.6206999533364, 83.60464320947057, 521.3001586560896, 134.81940808944427 ], "source_line_ids": [ "pdf-015-line-004", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-010", "pdf-015-line-012" ], "source_page": 15 } ], "source_word_ids": [ "p014-tsv00931", "p014-tsv00932", "p014-tsv00933", "p014-tsv00934", "p014-tsv00935", "p014-tsv00936", "p014-tsv00937", "p014-tsv00938", "p014-tsv00939", "p014-tsv00940", "p014-tsv00941", "p014-tsv00945", "p014-tsv00946", "p014-tsv00947", "p014-tsv00948", "p014-tsv00952", "p014-tsv00953", "p014-tsv00954", "p014-tsv00955", "p014-tsv00956", "p014-tsv00957", "p014-tsv00958", "p014-tsv00966", "p014-tsv00968", "p014-tsv00969", "p014-tsv00970", "p014-tsv00971", "p014-tsv00972", "p014-tsv00973", "p014-tsv00974", "p014-tsv00975", "p014-tsv00976", "p014-tsv00978", "p014-tsv00979", "p014-tsv00980", "p014-tsv00981", "p014-tsv00982", "p014-tsv00983", "p014-tsv00984", "p014-tsv00985", "p014-tsv00986", "p014-tsv00988", "p014-tsv00989", "p014-tsv00990", "p014-tsv00991", "p014-tsv00992", "p014-tsv00993", "p014-tsv00994", "p014-tsv00995", "p014-tsv00996", "p014-tsv00998", "p014-tsv00999", "p014-tsv01000", "p014-tsv01001", "p014-tsv01002", "p014-tsv01003", "p014-tsv01004", "p014-tsv01005", "p014-tsv01007", "p014-tsv01008", "p014-tsv01009", "p014-tsv01010", "p014-tsv01011", "p014-tsv01012", "p014-tsv01013", "p014-tsv01015", "p014-tsv01016", "p014-tsv01017", "p014-tsv01018", "p014-tsv01019", "p014-tsv01020", "p014-tsv01021", "p014-tsv01022", "p014-tsv01023", "p014-tsv01025", "p014-tsv01026", "p014-tsv01027", "p014-tsv01028", "p014-tsv01029", "p014-tsv01030", "p014-tsv01031", "p014-tsv01032", "p014-tsv01033", "p014-tsv01034", "p014-tsv01036", "p014-tsv01037", "p014-tsv01038", "p014-tsv01039", "p014-tsv01040", "p014-tsv01041", "p014-tsv01042", "p014-tsv01043", "p014-tsv01044", "p014-tsv01045", "p014-tsv01047", "p014-tsv01048", "p014-tsv01049", "p014-tsv01050", "p014-tsv01054", "p014-tsv01055", "p014-tsv01056", "p014-tsv01057", "p014-tsv01058", "p014-tsv01059", "p014-tsv01060", "p014-tsv01061", "p014-tsv01062", "p014-tsv00962", "p014-tsv01064", "p014-tsv01065", "p014-tsv01066", "p014-tsv01067", "p014-tsv01068", "p014-tsv01069", "p014-tsv01070", "p014-tsv01071", "p014-tsv01072", "p014-tsv01073", "p014-tsv01075", "p014-tsv01076", "p014-tsv01077", "p014-tsv01078", "p014-tsv01079", "p014-tsv01080", "p014-tsv01081", "p014-tsv01082", "p014-tsv01084", "p014-tsv01085", "p014-tsv01086", "p014-tsv01087", "p014-tsv01088", "p014-tsv01089", "p014-tsv01090", "p014-tsv01091", "p014-tsv01092", "p014-tsv01094", "p014-tsv01095", "p014-tsv01096", "p014-tsv01097", "p014-tsv01098", "p014-tsv01099", "p014-tsv01100", "p014-tsv01101", "p014-tsv01103", "p014-tsv01104", "p014-tsv01105", "p014-tsv01106", "p014-tsv01107", "p014-tsv01108", "p014-tsv01109", "p014-tsv01110", "p014-tsv01111", "p014-tsv01112", "p014-tsv01114", "p014-tsv01115", "p014-tsv01116", "p014-tsv01117", "p014-tsv01118", "p014-tsv01119", "p014-tsv01120", "p014-tsv01121", "p014-tsv01125", "p014-tsv01126", "p014-tsv01127", "p014-tsv01128", "p014-tsv01129", "p014-tsv01130", "p014-tsv01131", "p014-tsv01132", "p014-tsv01133", "p014-tsv01135", "p014-tsv01138", "p014-tsv01139", "p014-tsv01140", "p014-tsv01141", "p014-tsv01142", "p014-tsv01143", "p014-tsv01144", "p014-tsv01145", "p014-tsv01146", "p014-tsv01148", "p014-tsv01151", "p014-tsv01152", "p014-tsv01153", "p014-tsv01154", "p014-tsv01155", "p014-tsv01156", "p014-tsv01157", "p014-tsv01158", "p014-tsv01159", "p014-tsv01161", "p015-tsv00542", "p015-tsv00543", "p015-tsv00544", "p015-tsv00545", "p015-tsv00546", "p015-tsv00547", "p015-tsv00548", "p015-tsv00549", "p015-tsv00550", "p015-tsv00551", "p015-tsv00553", "p015-tsv00554", "p015-tsv00555", "p015-tsv00556", "p015-tsv00557", "p015-tsv00558", "p015-tsv00559", "p015-tsv00563", "p015-tsv00564", "p015-tsv00565", "p015-tsv00566", "p015-tsv00567", "p015-tsv00568", "p015-tsv00569", "p015-tsv00570", "p015-tsv00571", "p015-tsv00573", "p015-tsv00574", "p015-tsv00575", "p015-tsv00576", "p015-tsv00577", "p015-tsv00578", "p015-tsv00579", "p015-tsv00580", "p015-tsv00581", "p015-tsv00583", "p015-tsv00584", "p015-tsv00585", "p015-tsv00586", "p015-tsv00587", "p015-tsv00588", "p015-tsv00589", "p015-tsv00590", "p015-tsv00591" ], "text": "(2) Tax shall be determined in the case of a resident\nof Liberia as follows:\na) Unless the provisions of sub-paragraph b)\napply,\nthere shall be excluded from the basis upon which\nLiberian tax is imposed, any item of income derived\nfrom the Federal Republic of Germany and any item\nof capital situated within the Federal Republic of\nGermany, which, according to this Agreement, may\nbe taxed in the Federal Republic of Germany. Liberia,\nhowever, retains the right to take into account in the\ndetermination of its rate of tax the items of income\nand capital so excluded.\nSubject to the provisions of Liberian tax law regard-\nb\ning credit for foreign tax, there shall be allowed as\na credit against Liberian income tax payable in\nrespect of the following items of income derived from\nthe Federal Republic of Germany, the German tax\npaid under the laws of the Federal Republic of Ger-\nmany and in accordance with this Agreement on\naa) dividends to which paragraph (2) of Article 10\napplies;\nbb) interest to which paragraph (2) of Article f1\napplies;\ncc) royalties to which paragraph (2) of Article 12\napplies;\ndd) gains to which paragraph (3) of Article 13 applies;\nee) remuneration to which Article 16 applies.\nThe credit shall not, however, exceed that part of\nthe Liberian tax, as computed before the credit is\ngiven, which is appropriate to such items of income." }, "pages": [ 14, 15 ], "text": "(2) Tax shall be determined in the case of a resident\nof Liberia as follows:\na) Unless the provisions of sub-paragraph b)\napply,\nthere shall be excluded from the basis upon which\nLiberian tax is imposed, any item of income derived\nfrom the Federal Republic of Germany and any item\nof capital situated within the Federal Republic of\nGermany, which, according to this Agreement, may\nbe taxed in the Federal Republic of Germany. Liberia,\nhowever, retains the right to take into account in the\ndetermination of its rate of tax the items of income\nand capital so excluded.\nSubject to the provisions of Liberian tax law regard-\nb\ning credit for foreign tax, there shall be allowed as\na credit against Liberian income tax payable in\nrespect of the following items of income derived from\nthe Federal Republic of Germany, the German tax\npaid under the laws of the Federal Republic of Ger-\nmany and in accordance with this Agreement on\naa) dividends to which paragraph (2) of Article 10\napplies;\nbb) interest to which paragraph (2) of Article f1\napplies;\ncc) royalties to which paragraph (2) of Article 12\napplies;\ndd) gains to which paragraph (3) of Article 13 applies;\nee) remuneration to which Article 16 applies.\nThe credit shall not, however, exceed that part of\nthe Liberian tax, as computed before the credit is\ngiven, which is appropriate to such items of income." } ], "title": "Article 23\nRelief from double taxation" }, { "body_sha256": "f8c41156d064ea93c7380d121c788533be4940bd92ff705b1b640f79074d3904", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-026", "pdf-015-line-028" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 298.7163415772282, 182.9889707333114, 521.3001586560896, 237.8026109832292 ], "source_line_ids": [ "pdf-015-line-018", "pdf-015-line-020", "pdf-015-line-022", "pdf-015-line-024", "pdf-015-line-026", "pdf-015-line-028" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00602", "p015-tsv00603", "p015-tsv00604", "p015-tsv00605", "p015-tsv00606", "p015-tsv00607", "p015-tsv00608", "p015-tsv00609", "p015-tsv00610", "p015-tsv00611", "p015-tsv00613", "p015-tsv00614", "p015-tsv00615", "p015-tsv00616", "p015-tsv00617", "p015-tsv00618", "p015-tsv00619", "p015-tsv00620", "p015-tsv00621", "p015-tsv00623", "p015-tsv00624", "p015-tsv00625", "p015-tsv00626", "p015-tsv00627", "p015-tsv00628", "p015-tsv00629", "p015-tsv00630", "p015-tsv00632", "p015-tsv00633", "p015-tsv00634", "p015-tsv00635", "p015-tsv00636", "p015-tsv00637", "p015-tsv00638", "p015-tsv00639", "p015-tsv00641", "p015-tsv00642", "p015-tsv00643", "p015-tsv00644", "p015-tsv00645", "p015-tsv00646", "p015-tsv00647", "p015-tsv00648", "p015-tsv00649", "p015-tsv00651", "p015-tsv00652", "p015-tsv00653", "p015-tsv00654", "p015-tsv00655", "p015-tsv00656", "p015-tsv00657", "p015-tsv00658" ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected\nrequirements to which nationals of that other State in\nthe same circumstances are or may be subjected." }, "pages": [ 15 ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected\nrequirements to which nationals of that other State in\nthe same circumstances are or may be subjected." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 298.7163415772282, 263.8252482735942, 521.3001586560896, 370.1304899704045 ], "source_line_ids": [ "pdf-015-line-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-042", "pdf-015-line-044", "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00662", "p015-tsv00663", "p015-tsv00664", "p015-tsv00665", "p015-tsv00666", "p015-tsv00667", "p015-tsv00668", "p015-tsv00669", "p015-tsv00671", "p015-tsv00672", "p015-tsv00673", "p015-tsv00674", "p015-tsv00675", "p015-tsv00676", "p015-tsv00677", "p015-tsv00678", "p015-tsv00679", "p015-tsv00680", "p015-tsv00682", "p015-tsv00683", "p015-tsv00684", "p015-tsv00685", "p015-tsv00686", "p015-tsv00687", "p015-tsv00688", "p015-tsv00689", "p015-tsv00690", "p015-tsv00692", "p015-tsv00693", "p015-tsv00694", "p015-tsv00695", "p015-tsv00696", "p015-tsv00697", "p015-tsv00698", "p015-tsv00699", "p015-tsv00700", "p015-tsv00702", "p015-tsv00703", "p015-tsv00704", "p015-tsv00705", "p015-tsv00706", "p015-tsv00707", "p015-tsv00708", "p015-tsv00709", "p015-tsv00710", "p015-tsv00714", "p015-tsv00715", "p015-tsv00716", "p015-tsv00717", "p015-tsv00718", "p015-tsv00719", "p015-tsv00720", "p015-tsv00721", "p015-tsv00723", "p015-tsv00724", "p015-tsv00725", "p015-tsv00726", "p015-tsv00727", "p015-tsv00728", "p015-tsv00729", "p015-tsv00730", "p015-tsv00731", "p015-tsv00732", "p015-tsv00734", "p015-tsv00735", "p015-tsv00736", "p015-tsv00737", "p015-tsv00738", "p015-tsv00739", "p015-tsv00740", "p015-tsv00742", "p015-tsv00743", "p015-tsv00744", "p015-tsv00745", "p015-tsv00746", "p015-tsv00747", "p015-tsv00748", "p015-tsv00749", "p015-tsv00751", "p015-tsv00752", "p015-tsv00753", "p015-tsv00754", "p015-tsv00755", "p015-tsv00756", "p015-tsv00757", "p015-tsv00758", "p015-tsv00760", "p015-tsv00761", "p015-tsv00762", "p015-tsv00763", "p015-tsv00764", "p015-tsv00765", "p015-tsv00766", "p015-tsv00767" ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities.\nThis provision shall not be, construed as obliging\na Contracting State to grant to residents of the other\nContracting State any personal allowances, reliefs and\nreductions for taxation purposes on account of civil\nstatus or family responsibilities or any other personal\ncircumstances which it grants to its own residents." }, "pages": [ 15 ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities.\nThis provision shall not be, construed as obliging\na Contracting State to grant to residents of the other\nContracting State any personal allowances, reliefs and\nreductions for taxation purposes on account of civil\nstatus or family responsibilities or any other personal\ncircumstances which it grants to its own residents." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-015-line-055", "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-067", "pdf-015-line-069", "pdf-015-line-071" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.270032664489, 386.4638474186123, 522.4075408306112, 470.0684906280829 ], "source_line_ids": [ "pdf-015-line-055", "pdf-015-line-057", "pdf-015-line-059", "pdf-015-line-061", "pdf-015-line-063", "pdf-015-line-065", "pdf-015-line-067", "pdf-015-line-069", "pdf-015-line-071" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00771", "p015-tsv00772", "p015-tsv00773", "p015-tsv00774", "p015-tsv00775", "p015-tsv00776", "p015-tsv00777", "p015-tsv00778", "p015-tsv00779", "p015-tsv00781", "p015-tsv00782", "p015-tsv00783", "p015-tsv00784", "p015-tsv00785", "p015-tsv00786", "p015-tsv00787", "p015-tsv00788", "p015-tsv00789", "p015-tsv00791", "p015-tsv00792", "p015-tsv00793", "p015-tsv00794", "p015-tsv00795", "p015-tsv00796", "p015-tsv00797", "p015-tsv00798", "p015-tsv00799", "p015-tsv00800", "p015-tsv00802", "p015-tsv00803", "p015-tsv00804", "p015-tsv00805", "p015-tsv00806", "p015-tsv00807", "p015-tsv00808", "p015-tsv00809", "p015-tsv00810", "p015-tsv00812", "p015-tsv00813", "p015-tsv00814", "p015-tsv00815", "p015-tsv00816", "p015-tsv00817", "p015-tsv00818", "p015-tsv00819", "p015-tsv00821", "p015-tsv00822", "p015-tsv00823", "p015-tsv00824", "p015-tsv00825", "p015-tsv00826", "p015-tsv00827", "p015-tsv00828", "p015-tsv00830", "p015-tsv00831", "p015-tsv00832", "p015-tsv00833", "p015-tsv00834", "p015-tsv00835", "p015-tsv00836", "p015-tsv00837", "p015-tsv00839", "p015-tsv00840", "p015-tsv00841", "p015-tsv00842", "p015-tsv00843", "p015-tsv00844", "p015-tsv00845", "p015-tsv00847", "p015-tsv00848", "p015-tsv00849", "p015-tsv00850", "p015-tsv00851" ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other\nContracting State, shall not be subjected in the first-\nmentioned State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State\nare or may be subjected." }, "pages": [ 15 ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other\nContracting State, shall not be subjected in the first-\nmentioned State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State\nare or may be subjected." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-015-line-074", "pdf-015-line-076" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.54687820811944, 490.8312331469911, 522.961231917872, 508.27193686287404 ], "source_line_ids": [ "pdf-015-line-074", "pdf-015-line-076" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00855", "p015-tsv00856", "p015-tsv00857", "p015-tsv00858", "p015-tsv00859", "p015-tsv00860", "p015-tsv00861", "p015-tsv00862", "p015-tsv00863", "p015-tsv00864", "p015-tsv00866", "p015-tsv00867", "p015-tsv00868", "p015-tsv00869" ], "text": "(4) In this Article the term “taxation” means taxes of\nevery kind and description." }, "pages": [ 15 ], "text": "(4) In this Article the term “taxation” means taxes of\nevery kind and description." } ], "title": "Article 24\nNon-discrimination" }, { "body_sha256": "334fae151bd473e4a140c64ed0bb05d44df296743390cd1060fb955b23603319", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-082", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-088", "pdf-015-line-090", "pdf-015-line-092", "pdf-015-line-094" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.82372375174987, 552.8426241367971, 522.961231917872, 617.6223807957908 ], "source_line_ids": [ "pdf-015-line-082", "pdf-015-line-084", "pdf-015-line-086", "pdf-015-line-088", "pdf-015-line-090", "pdf-015-line-092", "pdf-015-line-094" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00882", "p015-tsv00883", "p015-tsv00884", "p015-tsv00885", "p015-tsv00886", "p015-tsv00887", "p015-tsv00888", "p015-tsv00889", "p015-tsv00890", "p015-tsv00892", "p015-tsv00893", "p015-tsv00894", "p015-tsv00895", "p015-tsv00896", "p015-tsv00897", "p015-tsv00898", "p015-tsv00899", "p015-tsv00900", "p015-tsv00901", "p015-tsv00902", "p015-tsv00904", "p015-tsv00905", "p015-tsv00906", "p015-tsv00907", "p015-tsv00908", "p015-tsv00909", "p015-tsv00910", "p015-tsv00911", "p015-tsv00912", "p015-tsv00913", "p015-tsv00914", "p015-tsv00916", "p015-tsv00917", "p015-tsv00918", "p015-tsv00919", "p015-tsv00920", "p015-tsv00921", "p015-tsv00922", "p015-tsv00923", "p015-tsv00925", "p015-tsv00926", "p015-tsv00927", "p015-tsv00928", "p015-tsv00929", "p015-tsv00930", "p015-tsv00931", "p015-tsv00932", "p015-tsv00933", "p015-tsv00935", "p015-tsv00936", "p015-tsv00937", "p015-tsv00938", "p015-tsv00939", "p015-tsv00940", "p015-tsv00941", "p015-tsv00942", "p015-tsv00943", "p015-tsv00944", "p015-tsv00946", "p015-tsv00947", "p015-tsv00948", "p015-tsv00949", "p015-tsv00950", "p015-tsv00951", "p015-tsv00952", "p015-tsv00953" ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accord-\nance with this Agreement, he may, notwithstanding the\nremedies provided by the national laws of those States,\npresent his case to the competent authority of the Con-\ntracting State of which he is a resident." }, "pages": [ 15 ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accord-\nance with this Agreement, he may, notwithstanding the\nremedies provided by the national laws of those States,\npresent his case to the competent authority of the Con-\ntracting State of which he is a resident." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 299.82372375174987, 634.2325748109174, 523.2380774615026, 699.8428411706676 ], "source_line_ids": [ "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00957", "p015-tsv00958", "p015-tsv00959", "p015-tsv00960", "p015-tsv00961", "p015-tsv00962", "p015-tsv00963", "p015-tsv00964", "p015-tsv00966", "p015-tsv00967", "p015-tsv00968", "p015-tsv00969", "p015-tsv00970", "p015-tsv00971", "p015-tsv00972", "p015-tsv00973", "p015-tsv00974", "p015-tsv00975", "p015-tsv00976", "p015-tsv00977", "p015-tsv00979", "p015-tsv00980", "p015-tsv00981", "p015-tsv00982", "p015-tsv00983", "p015-tsv00984", "p015-tsv00985", "p015-tsv00986", "p015-tsv00987", "p015-tsv00988", "p015-tsv00990", "p015-tsv00991", "p015-tsv00992", "p015-tsv00993", "p015-tsv00994", "p015-tsv00995", "p015-tsv00996", "p015-tsv00997", "p015-tsv00999", "p015-tsv01000", "p015-tsv01001", "p015-tsv01002", "p015-tsv01003", "p015-tsv01004", "p015-tsv01005", "p015-tsv01006", "p015-tsv01007", "p015-tsv01009", "p015-tsv01010", "p015-tsv01011", "p015-tsv01012", "p015-tsv01013", "p015-tsv01014", "p015-tsv01015", "p015-tsv01016", "p015-tsv01017", "p015-tsv01018", "p015-tsv01020" ], "text": "(2) The competent authority shall endeavour, if the\nobjection appears to it to be justified and if it is not\nitself able to arrive at an appropriate solution, to resolve\nthe case by mutual agreement with the competent\nauthority of the other Contracting State, with a view\nto the avoidance of taxation not in accordance with this\nAgreement." }, "pages": [ 15 ], "text": "(2) The competent authority shall endeavour, if the\nobjection appears to it to be justified and if it is not\nitself able to arrive at an appropriate solution, to resolve\nthe case by mutual agreement with the competent\nauthority of the other Contracting State, with a view\nto the avoidance of taxation not in accordance with this\nAgreement." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119", "pdf-015-line-122" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 300.1005692953803, 707.0405919105557, 523.514923005133, 762.6847418612298 ], "source_line_ids": [ "pdf-015-line-111", "pdf-015-line-113", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119", "pdf-015-line-122" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv01024", "p015-tsv01025", "p015-tsv01026", "p015-tsv01027", "p015-tsv01028", "p015-tsv01029", "p015-tsv01030", "p015-tsv01031", "p015-tsv01033", "p015-tsv01034", "p015-tsv01035", "p015-tsv01036", "p015-tsv01037", "p015-tsv01038", "p015-tsv01039", "p015-tsv01040", "p015-tsv01042", "p015-tsv01043", "p015-tsv01044", "p015-tsv01045", "p015-tsv01046", "p015-tsv01047", "p015-tsv01048", "p015-tsv01049", "p015-tsv01050", "p015-tsv01052", "p015-tsv01053", "p015-tsv01054", "p015-tsv01055", "p015-tsv01056", "p015-tsv01057", "p015-tsv01058", "p015-tsv01059", "p015-tsv01061", "p015-tsv01062", "p015-tsv01063", "p015-tsv01064", "p015-tsv01065", "p015-tsv01066", "p015-tsv01067", "p015-tsv01068", "p015-tsv01069", "p015-tsv01071", "p015-tsv01072", "p015-tsv01073", "p015-tsv01074", "p015-tsv01075", "p015-tsv01076" ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any\ndifficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult\ntogether for the elimination of double taxation in cases\nnot provided for in this Agreement." }, "pages": [ 15 ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any\ndifficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult\ntogether for the elimination of double taxation in cases\nnot provided for in this Agreement." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 312.5586187587494, 77.79107530417626, 535.1424358376108, 105.19789542913514 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00461", "p016-tsv00462", "p016-tsv00463", "p016-tsv00464", "p016-tsv00465", "p016-tsv00466", "p016-tsv00467", "p016-tsv00468", "p016-tsv00470", "p016-tsv00471", "p016-tsv00472", "p016-tsv00473", "p016-tsv00474", "p016-tsv00475", "p016-tsv00476", "p016-tsv00477", "p016-tsv00478", "p016-tsv00480", "p016-tsv00481", "p016-tsv00482", "p016-tsv00483", "p016-tsv00484", "p016-tsv00485", "p016-tsv00486", "p016-tsv00487" ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the pur-\npose of applying the provisions of this Agreement." }, "pages": [ 16 ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the pur-\npose of applying the provisions of this Agreement." } ], "title": "Article 25\nMutua! agreement procedure" }, { "body_sha256": "d1ce839d73d05d07431630e2c82a33925ae82e1d1b7324901ab121247049aa05", "id": "article-26", "label": "26", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 312.5586187587494, 146.72338046695165, 535.4192813812413, 230.05118710950347 ], "source_line_ids": [ "pdf-016-line-014", "pdf-016-line-016", "pdf-016-line-018", "pdf-016-line-020", "pdf-016-line-022", "pdf-016-line-024", "pdf-016-line-026", "pdf-016-line-028", "pdf-016-line-030" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00500", "p016-tsv00501", "p016-tsv00502", "p016-tsv00503", "p016-tsv00504", "p016-tsv00505", "p016-tsv00506", "p016-tsv00508", "p016-tsv00509", "p016-tsv00510", "p016-tsv00511", "p016-tsv00512", "p016-tsv00513", "p016-tsv00514", "p016-tsv00515", "p016-tsv00517", "p016-tsv00518", "p016-tsv00519", "p016-tsv00520", "p016-tsv00521", "p016-tsv00522", "p016-tsv00523", "p016-tsv00524", "p016-tsv00525", "p016-tsv00527", "p016-tsv00528", "p016-tsv00529", "p016-tsv00530", "p016-tsv00531", "p016-tsv00532", "p016-tsv00533", "p016-tsv00534", "p016-tsv00535", "p016-tsv00537", "p016-tsv00538", "p016-tsv00539", "p016-tsv00540", "p016-tsv00541", "p016-tsv00542", "p016-tsv00543", "p016-tsv00544", "p016-tsv00545", "p016-tsv00546", "p016-tsv00548", "p016-tsv00549", "p016-tsv00550", "p016-tsv00551", "p016-tsv00552", "p016-tsv00553", "p016-tsv00554", "p016-tsv00555", "p016-tsv00557", "p016-tsv00558", "p016-tsv00559", "p016-tsv00560", "p016-tsv00561", "p016-tsv00562", "p016-tsv00563", "p016-tsv00565", "p016-tsv00566", "p016-tsv00567", "p016-tsv00568", "p016-tsv00569", "p016-tsv00570", "p016-tsv00571", "p016-tsv00572", "p016-tsv00573", "p016-tsv00574", "p016-tsv00576", "p016-tsv00577", "p016-tsv00578" ], "text": "(1) The competent authorities of the Contracting\nStates shall exchange such information as is necessary\nfor carrying out the provisions of this Agreement or\nfor the prevention of fiscal fraud. Any information so\nexchanged shall be treated as secret and shall not be\ndisclosed to any persons, authorities, or courts other\nthan those concerned with the assessment, collection\nor prosecution in respect of taxes which are the subject\nof this Agreement." }, "pages": [ 16 ], "text": "(1) The competent authorities of the Contracting\nStates shall exchange such information as is necessary\nfor carrying out the provisions of this Agreement or\nfor the prevention of fiscal fraud. Any information so\nexchanged shall be treated as secret and shall not be\ndisclosed to any persons, authorities, or courts other\nthan those concerned with the assessment, collection\nor prosecution in respect of taxes which are the subject\nof this Agreement." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-056" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 312.8354643023799, 245.27719829003615, 535.4192813812413, 378.9892601118054 ], "source_line_ids": [ "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-036", "pdf-016-line-038", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048", "pdf-016-line-050", "pdf-016-line-052", "pdf-016-line-054", "pdf-016-line-056" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00582", "p016-tsv00583", "p016-tsv00584", "p016-tsv00585", "p016-tsv00586", "p016-tsv00587", "p016-tsv00588", "p016-tsv00589", "p016-tsv00590", "p016-tsv00591", "p016-tsv00592", "p016-tsv00594", "p016-tsv00595", "p016-tsv00596", "p016-tsv00597", "p016-tsv00598", "p016-tsv00599", "p016-tsv00600", "p016-tsv00601", "p016-tsv00602", "p016-tsv00603", "p016-tsv00605", "p016-tsv00606", "p016-tsv00607", "p016-tsv00611", "p016-tsv00612", "p016-tsv00613", "p016-tsv00614", "p016-tsv00615", "p016-tsv00616", "p016-tsv00617", "p016-tsv00618", "p016-tsv00619", "p016-tsv00621", "p016-tsv00622", "p016-tsv00623", "p016-tsv00624", "p016-tsv00625", "p016-tsv00626", "p016-tsv00627", "p016-tsv00628", "p016-tsv00629", "p016-tsv00631", "p016-tsv00632", "p016-tsv00633", "p016-tsv00634", "p016-tsv00635", "p016-tsv00639", "p016-tsv00640", "p016-tsv00641", "p016-tsv00642", "p016-tsv00643", "p016-tsv00644", "p016-tsv00645", "p016-tsv00646", "p016-tsv00647", "p016-tsv00649", "p016-tsv00650", "p016-tsv00651", "p016-tsv00652", "p016-tsv00653", "p016-tsv00654", "p016-tsv00655", "p016-tsv00656", "p016-tsv00657", "p016-tsv00658", "p016-tsv00660", "p016-tsv00661", "p016-tsv00662", "p016-tsv00663", "p016-tsv00664", "p016-tsv00665", "p016-tsv00666", "p016-tsv00667", "p016-tsv00671", "p016-tsv00672", "p016-tsv00673", "p016-tsv00674", "p016-tsv00675", "p016-tsv00676", "p016-tsv00677", "p016-tsv00678", "p016-tsv00679", "p016-tsv00681", "p016-tsv00682", "p016-tsv00683", "p016-tsv00684", "p016-tsv00685", "p016-tsv00686", "p016-tsv00688", "p016-tsv00689", "p016-tsv00690", "p016-tsv00691", "p016-tsv00692", "p016-tsv00693", "p016-tsv00694", "p016-tsv00695", "p016-tsv00697", "p016-tsv00698", "p016-tsv00699", "p016-tsv00700", "p016-tsv00701", "p016-tsv00702", "p016-tsv00703" ], "text": "(2) In no case shall the provisions of paragraph (1) be\nconstrued so as to impose on one of the Contracting\nStates the obligation:\na) to carry out administrative measures at variance with\nthe laws, or the administrative practice of that or\nof the other Contracting State;\nb) to supply particulars which are not obtainable under\nthe laws, or in the normal course of the administration\nof that or of the other Contracting State;\nc) to supply information which would disclose any trade,\nbusiness, industrial, commercial or professional secret\nor trade process, or information, the disclosure of\nwhich would be contrary to public policy." }, "pages": [ 16 ], "text": "(2) In no case shall the provisions of paragraph (1) be\nconstrued so as to impose on one of the Contracting\nStates the obligation:\na) to carry out administrative measures at variance with\nthe laws, or the administrative practice of that or\nof the other Contracting State;\nb) to supply particulars which are not obtainable under\nthe laws, or in the normal course of the administration\nof that or of the other Contracting State;\nc) to supply information which would disclose any trade,\nbusiness, industrial, commercial or professional secret\nor trade process, or information, the disclosure of\nwhich would be contrary to public policy." } ], "title": "Article 26\nExchange of information" }, { "body_sha256": "b8bcafd1a51121b5c099bfd2c689a33905a8226a79723ae61809c2b4ca985429", "id": "article-27", "label": "27", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-062", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-068" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.6660009332711, 421.8989279842158, 535.6961269248717, 457.61084511673795 ], "source_line_ids": [ "pdf-016-line-062", "pdf-016-line-064", "pdf-016-line-066", "pdf-016-line-068" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00717", "p016-tsv00718", "p016-tsv00719", "p016-tsv00720", "p016-tsv00721", "p016-tsv00722", "p016-tsv00723", "p016-tsv00724", "p016-tsv00726", "p016-tsv00727", "p016-tsv00728", "p016-tsv00729", "p016-tsv00730", "p016-tsv00731", "p016-tsv00732", "p016-tsv00733", "p016-tsv00734", "p016-tsv00736", "p016-tsv00737", "p016-tsv00738", "p016-tsv00739", "p016-tsv00740", "p016-tsv00741", "p016-tsv00742", "p016-tsv00743", "p016-tsv00744", "p016-tsv00746", "p016-tsv00747" ], "text": "(1) Nothing in this Agreement shall affect diplomatic\nor consular privileges under the general rules of inter-\nnational law or under the provisions of specia! inter-\nnational agreements." }, "pages": [ 16 ], "text": "(1) Nothing in this Agreement shall affect diplomatic\nor consular privileges under the general rules of inter-\nnational law or under the provisions of specia! inter-\nnational agreements." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-line-069", "pdf-016-line-072", "pdf-016-line-074", "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-079" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.6660009332711, 463.14757645511344, 535.6961269248717, 516.5770338704374 ], "source_line_ids": [ "pdf-016-line-069", "pdf-016-line-072", "pdf-016-line-074", "pdf-016-line-076", "pdf-016-line-078", "pdf-016-line-079" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00751", "p016-tsv00752", "p016-tsv00753", "p016-tsv00754", "p016-tsv00755", "p016-tsv00756", "p016-tsv00757", "p016-tsv00758", "p016-tsv00759", "p016-tsv00760", "p016-tsv00762", "p016-tsv00763", "p016-tsv00764", "p016-tsv00765", "p016-tsv00766", "p016-tsv00767", "p016-tsv00768", "p016-tsv00769", "p016-tsv00770", "p016-tsv00772", "p016-tsv00773", "p016-tsv00774", "p016-tsv00775", "p016-tsv00776", "p016-tsv00777", "p016-tsv00778", "p016-tsv00780", "p016-tsv00781", "p016-tsv00782", "p016-tsv00783", "p016-tsv00784", "p016-tsv00785", "p016-tsv00786", "p016-tsv00787", "p016-tsv00788", "p016-tsv00789", "p016-tsv00790", "p016-tsv00792", "p016-tsv00793", "p016-tsv00794", "p016-tsv00795", "p016-tsv00796", "p016-tsv00797", "p016-tsv00798", "p016-tsv00799", "p016-tsv00800", "p016-tsv00801", "p016-tsv00802", "p016-tsv00804" ], "text": "(2) Insofar as, due to such privileges granted to a\nperson under the general rules of international law or\nunder the provisions of special international agreements,\nincome or capital is not subject to tax in the receiving\nState, the right to tax shall be reserved to the sending\nState." }, "pages": [ 16 ], "text": "(2) Insofar as, due to such privileges granted to a\nperson under the general rules of international law or\nunder the provisions of special international agreements,\nincome or capital is not subject to tax in the receiving\nState, the right to tax shall be reserved to the sending\nState." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086", "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 314.2196920205319, 524.3284577441632, 535.972972468502, 605.9952449852022 ], "source_line_ids": [ "pdf-016-line-082", "pdf-016-line-084", "pdf-016-line-086", "pdf-016-line-088", "pdf-016-line-090", "pdf-016-line-092", "pdf-016-line-094", "pdf-016-line-096", "pdf-016-line-098" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00808", "p016-tsv00809", "p016-tsv00810", "p016-tsv00811", "p016-tsv00812", "p016-tsv00813", "p016-tsv00814", "p016-tsv00815", "p016-tsv00816", "p016-tsv00818", "p016-tsv00819", "p016-tsv00820", "p016-tsv00821", "p016-tsv00822", "p016-tsv00823", "p016-tsv00824", "p016-tsv00825", "p016-tsv00826", "p016-tsv00827", "p016-tsv00829", "p016-tsv00830", "p016-tsv00831", "p016-tsv00832", "p016-tsv00833", "p016-tsv00834", "p016-tsv00835", "p016-tsv00836", "p016-tsv00837", "p016-tsv00838", "p016-tsv00840", "p016-tsv00841", "p016-tsv00842", "p016-tsv00843", "p016-tsv00844", "p016-tsv00845", "p016-tsv00846", "p016-tsv00847", "p016-tsv00848", "p016-tsv00850", "p016-tsv00851", "p016-tsv00852", "p016-tsv00853", "p016-tsv00854", "p016-tsv00855", "p016-tsv00856", "p016-tsv00857", "p016-tsv00858", "p016-tsv00860", "p016-tsv00861", "p016-tsv00862", "p016-tsv00863", "p016-tsv00864", "p016-tsv00865", "p016-tsv00866", "p016-tsv00867", "p016-tsv00868", "p016-tsv00869", "p016-tsv00871", "p016-tsv00872", "p016-tsv00873", "p016-tsv00874", "p016-tsv00875", "p016-tsv00876", "p016-tsv00877", "p016-tsv00878", "p016-tsv00879", "p016-tsv00881", "p016-tsv00882", "p016-tsv00883", "p016-tsv00884", "p016-tsv00885", "p016-tsv00886", "p016-tsv00887", "p016-tsv00888", "p016-tsv00889", "p016-tsv00890", "p016-tsv00891", "p016-tsv00893", "p016-tsv00894", "p016-tsv00895" ], "text": "(3) For the purposes of this Agreement, persons who\nare members of a diplomatic or consular mission of a\nContracting State in the other Contracting State or in a\nthird State, as well as persons connected with such\npersons, and who are nationals of the sending State,\nshall be deemed to be residents of the sending State\nif they are subjected therein to the same obligations\nin respect of taxes on income and capital as are residents\nof that State." }, "pages": [ 16 ], "text": "(3) For the purposes of this Agreement, persons who\nare members of a diplomatic or consular mission of a\nContracting State in the other Contracting State or in a\nthird State, as well as persons connected with such\npersons, and who are nationals of the sending State,\nshall be deemed to be residents of the sending State\nif they are subjected therein to the same obligations\nin respect of taxes on income and capital as are residents\nof that State." } ], "title": "Article 27\nDiplomatic and consular privileges" }, { "body_sha256": "b75b415051aab3bcd46f2f65bb2e93157fc35578409e3f77e19023b61eea9a24", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-016-line-104", "pdf-016-line-106", "pdf-016-line-108", "pdf-016-line-110", "pdf-016-line-112", "pdf-016-line-113" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 313.94284647690154, 647.2438934561, 535.972972468502, 700.673350871424 ], "source_line_ids": [ "pdf-016-line-104", "pdf-016-line-106", "pdf-016-line-108", "pdf-016-line-110", "pdf-016-line-112", "pdf-016-line-113" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00907", "p016-tsv00908", "p016-tsv00909", "p016-tsv00910", "p016-tsv00911", "p016-tsv00912", "p016-tsv00913", "p016-tsv00914", "p016-tsv00916", "p016-tsv00917", "p016-tsv00918", "p016-tsv00919", "p016-tsv00920", "p016-tsv00921", "p016-tsv00922", "p016-tsv00923", "p016-tsv00925", "p016-tsv00926", "p016-tsv00927", "p016-tsv00928", "p016-tsv00929", "p016-tsv00930", "p016-tsv00931", "p016-tsv00932", "p016-tsv00933", "p016-tsv00934", "p016-tsv00936", "p016-tsv00937", "p016-tsv00938", "p016-tsv00939", "p016-tsv00940", "p016-tsv00941", "p016-tsv00942", "p016-tsv00943", "p016-tsv00945", "p016-tsv00946", "p016-tsv00947", "p016-tsv00948", "p016-tsv00949", "p016-tsv00950", "p016-tsv00951", "p016-tsv00952", "p016-tsv00953", "p016-tsv00954", "p016-tsv00955", "p016-tsv00957" ], "text": "This Agreement shall also apply to Land Berlin,\nprovided that the Government of the Federal Republic\nof Germany has not made a contrary declaration to the\nGovernment of the Republic of Liberia within three\nmonths from the date of entry into force of this Agree-\nment." }, "pages": [ 16 ], "text": "This Agreement shall also apply to Land Berlin,\nprovided that the Government of the Federal Republic\nof Germany has not made a contrary declaration to the\nGovernment of the Republic of Liberia within three\nmonths from the date of entry into force of this Agree-\nment." } ], "title": "Article 28\nLand Berlin" }, { "body_sha256": "9830ec602a182cac9327c8fbf8644c18a8b3394fea5d79910205e2554693f90b", "id": "article-29", "label": "29", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 314.2196920205319, 740.260979940809, 535.6961269248717, 766.5604537980927 ], "source_line_ids": [ "pdf-016-line-119", "pdf-016-line-121", "pdf-016-line-123" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00972", "p016-tsv00973", "p016-tsv00974", "p016-tsv00975", "p016-tsv00976", "p016-tsv00977", "p016-tsv00978", "p016-tsv00979", "p016-tsv00980", "p016-tsv00982", "p016-tsv00983", "p016-tsv00984", "p016-tsv00985", "p016-tsv00986", "p016-tsv00987", "p016-tsv00988", "p016-tsv00989", "p016-tsv00990", "p016-tsv00991", "p016-tsv00993", "p016-tsv00994" ], "text": "(1) This Agreement shall be ratified and the instru-\nments of ratification shall be exchanged at Bonn as soon\nas possible." }, "pages": [ 16 ], "text": "(1) This Agreement shall be ratified and the instru-\nments of ratification shall be exchanged at Bonn as soon\nas possible." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-017-line-005", "pdf-017-line-007", "pdf-017-line-008", "pdf-017-line-011", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-018", "pdf-017-line-020", "pdf-017-line-021", "pdf-017-line-023", "pdf-017-line-026", "pdf-017-line-028" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 297.05526831544563, 82.2204603748767, 522.1306952869808, 204.02854981913848 ], "source_line_ids": [ "pdf-017-line-005", "pdf-017-line-007", "pdf-017-line-008", "pdf-017-line-011", "pdf-017-line-013", "pdf-017-line-015", "pdf-017-line-017", "pdf-017-line-018", "pdf-017-line-020", "pdf-017-line-021", "pdf-017-line-023", "pdf-017-line-026", "pdf-017-line-028" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00383", "p017-tsv00384", "p017-tsv00385", "p017-tsv00386", "p017-tsv00387", "p017-tsv00388", "p017-tsv00389", "p017-tsv00390", "p017-tsv00391", "p017-tsv00392", "p017-tsv00394", "p017-tsv00395", "p017-tsv00396", "p017-tsv00397", "p017-tsv00398", "p017-tsv00399", "p017-tsv00400", "p017-tsv00401", "p017-tsv00402", "p017-tsv00403", "p017-tsv00405", "p017-tsv00406", "p017-tsv00407", "p017-tsv00408", "p017-tsv00409", "p017-tsv00410", "p017-tsv00414", "p017-tsv00415", "p017-tsv00416", "p017-tsv00417", "p017-tsv00418", "p017-tsv00419", "p017-tsv00420", "p017-tsv00421", "p017-tsv00422", "p017-tsv00423", "p017-tsv00425", "p017-tsv00426", "p017-tsv00427", "p017-tsv00428", "p017-tsv00429", "p017-tsv00430", "p017-tsv00431", "p017-tsv00432", "p017-tsv00433", "p017-tsv00435", "p017-tsv00436", "p017-tsv00437", "p017-tsv00438", "p017-tsv00439", "p017-tsv00443", "p017-tsv00447", "p017-tsv00448", "p017-tsv00449", "p017-tsv00450", "p017-tsv00451", "p017-tsv00452", "p017-tsv00453", "p017-tsv00454", "p017-tsv00455", "p017-tsv00456", "p017-tsv00458", "p017-tsv00459", "p017-tsv00460", "p017-tsv00461", "p017-tsv00462", "p017-tsv00463", "p017-tsv00464", "p017-tsv00465", "p017-tsv00467", "p017-tsv00471", "p017-tsv00472", "p017-tsv00473", "p017-tsv00474", "p017-tsv00475", "p017-tsv00476", "p017-tsv00477", "p017-tsv00478", "p017-tsv00479", "p017-tsv00480", "p017-tsv00482", "p017-tsv00483", "p017-tsv00484", "p017-tsv00485", "p017-tsv00486", "p017-tsv00487", "p017-tsv00488", "p017-tsv00489", "p017-tsv00491", "p017-tsv00492", "p017-tsv00493", "p017-tsv00494" ], "text": "(2) This Agreement shall enter into force on the day\nafter the date of exchange of the instruments of ratifica-\ntion and shall have effect: ,\na) in the Federal Republic of Germany in respect of\ntaxes which are levied for the assessment period 1970\nand for subsequent assessment periods;\nb\nin Liberia in respect of taxes which are levied for\nthe taxable year 1970 and for subsequent taxable\nyears;\nc) in both Contracting States in respect of taxes withheld\nat source on dividends, interest and royalties paid\nafter 31 December 1969." }, "pages": [ 17 ], "text": "(2) This Agreement shall enter into force on the day\nafter the date of exchange of the instruments of ratifica-\ntion and shall have effect: ,\na) in the Federal Republic of Germany in respect of\ntaxes which are levied for the assessment period 1970\nand for subsequent assessment periods;\nb\nin Liberia in respect of taxes which are levied for\nthe taxable year 1970 and for subsequent taxable\nyears;\nc) in both Contracting States in respect of taxes withheld\nat source on dividends, interest and royalties paid\nafter 31 December 1969." } ], "title": "Article 29\nEntry into force" }, { "body_sha256": "39a46c6828007388a9424c33cfc7cd53606bb0adf18f89a3ffe2dcbb62162d01", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-017-line-034", "pdf-017-line-036", "pdf-017-line-039", "pdf-017-line-040", "pdf-017-line-043", "pdf-017-line-045", "pdf-017-line-047", "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-053", "pdf-017-line-056", "pdf-017-line-060", "pdf-017-line-061", "pdf-017-line-063", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-068", "pdf-017-line-071", "pdf-017-line-073", "pdf-017-line-075" ], "source_page": 17, "source_pages": [ 17 ], "source_spans": [ { "bbox": [ 292.3488940737284, 253.02862216376192, 520.1927764815679, 461.48655705360085 ], "source_line_ids": [ "pdf-017-line-034", "pdf-017-line-036", "pdf-017-line-039", "pdf-017-line-040", "pdf-017-line-043", "pdf-017-line-045", "pdf-017-line-047", "pdf-017-line-048", "pdf-017-line-050", "pdf-017-line-052", "pdf-017-line-053", "pdf-017-line-056", "pdf-017-line-060", "pdf-017-line-061", "pdf-017-line-063", "pdf-017-line-065", "pdf-017-line-067", "pdf-017-line-068", "pdf-017-line-071", "pdf-017-line-073", "pdf-017-line-075" ], "source_page": 17 } ], "source_word_ids": [ "p017-tsv00505", "p017-tsv00506", "p017-tsv00507", "p017-tsv00508", "p017-tsv00509", "p017-tsv00510", "p017-tsv00511", "p017-tsv00513", "p017-tsv00514", "p017-tsv00515", "p017-tsv00516", "p017-tsv00517", "p017-tsv00518", "p017-tsv00519", "p017-tsv00520", "p017-tsv00521", "p017-tsv00522", "p017-tsv00524", "p017-tsv00525", "p017-tsv00526", "p017-tsv00527", "p017-tsv00528", "p017-tsv00529", "p017-tsv00530", "p017-tsv00531", "p017-tsv00532", "p017-tsv00533", "p017-tsv00535", "p017-tsv00536", "p017-tsv00537", "p017-tsv00538", "p017-tsv00539", "p017-tsv00540", "p017-tsv00541", "p017-tsv00542", "p017-tsv00543", "p017-tsv00544", "p017-tsv00545", "p017-tsv00547", "p017-tsv00548", "p017-tsv00549", "p017-tsv00550", "p017-tsv00551", "p017-tsv00552", "p017-tsv00553", "p017-tsv00554", "p017-tsv00555", "p017-tsv00556", "p017-tsv00557", "p017-tsv00559", "p017-tsv00560", "p017-tsv00561", "p017-tsv00562", "p017-tsv00563", "p017-tsv00564", "p017-tsv00565", "p017-tsv00567", "p017-tsv00568", "p017-tsv00569", "p017-tsv00570", "p017-tsv00571", "p017-tsv00572", "p017-tsv00573", "p017-tsv00574", "p017-tsv00575", "p017-tsv00579", "p017-tsv00580", "p017-tsv00581", "p017-tsv00585", "p017-tsv00586", "p017-tsv00587", "p017-tsv00588", "p017-tsv00589", "p017-tsv00590", "p017-tsv00591", "p017-tsv00592", "p017-tsv00593", "p017-tsv00594", "p017-tsv00596", "p017-tsv00597", "p017-tsv00598", "p017-tsv00599", "p017-tsv00600", "p017-tsv00601", "p017-tsv00602", "p017-tsv00603", "p017-tsv00604", "p017-tsv00606", "p017-tsv00607", "p017-tsv00608", "p017-tsv00609", "p017-tsv00610", "p017-tsv00611", "p017-tsv00612", "p017-tsv00613", "p017-tsv00614", "p017-tsv00616", "p017-tsv00617", "p017-tsv00618", "p017-tsv00619", "p017-tsv00620", "p017-tsv00621", "p017-tsv00625", "p017-tsv00629", "p017-tsv00630", "p017-tsv00631", "p017-tsv00632", "p017-tsv00633", "p017-tsv00634", "p017-tsv00635", "p017-tsv00636", "p017-tsv00637", "p017-tsv00638", "p017-tsv00640", "p017-tsv00641", "p017-tsv00642", "p017-tsv00643", "p017-tsv00644", "p017-tsv00645", "p017-tsv00646", "p017-tsv00647", "p017-tsv00648", "p017-tsv00650", "p017-tsv00651", "p017-tsv00652", "p017-tsv00653", "p017-tsv00654", "p017-tsv00655", "p017-tsv00656", "p017-tsv00657", "p017-tsv00659", "p017-tsv00660", "p017-tsv00664", "p017-tsv00665", "p017-tsv00666", "p017-tsv00667", "p017-tsv00668", "p017-tsv00669", "p017-tsv00670", "p017-tsv00671", "p017-tsv00672", "p017-tsv00673", "p017-tsv00675", "p017-tsv00676", "p017-tsv00677", "p017-tsv00678", "p017-tsv00679", "p017-tsv00680", "p017-tsv00681", "p017-tsv00682", "p017-tsv00684", "p017-tsv00685", "p017-tsv00686", "p017-tsv00687", "p017-tsv00688", "p017-tsv00689", "p017-tsv00690", "p017-tsv00691", "p017-tsv00692", "p017-tsv00693", "p017-tsv00694", "p017-tsv00696", "p017-tsv00697", "p017-tsv00698", "p017-tsv00699" ], "text": "This Agreement shall continue in effect ind>finitely,\nbut either of the Contracting States may, on or before\nthe Thirtieth day of June in any calendar year beginning\nafter the expiration of a period of five years from the\ndate of its entry into force, give to the other Contracting\nState, through diplomatic channel, written notice of\ntermination and, in such event, this Agreement shall cease\n.to be effective:\na) in the Federal Republic of Germany in respect of\ntaxes which are levied for the assessment period next\nfollowing that in which the notice of termination is\ngiven and for subsequent assessment periods;\nb\nin Liberia in respect of taxes which are levied for\nthe taxable year next following that in which the\nnotice of termination is given and for subsequent\ntaxable years;\nc) in both Contracting States in respect of taxes with-\nheld at source on dividends, interest and royalties\npaid after 31 December of the year in which the notice\nof termination is given." }, "pages": [ 17 ], "text": "This Agreement shall continue in effect ind>finitely,\nbut either of the Contracting States may, on or before\nthe Thirtieth day of June in any calendar year beginning\nafter the expiration of a period of five years from the\ndate of its entry into force, give to the other Contracting\nState, through diplomatic channel, written notice of\ntermination and, in such event, this Agreement shall cease\n.to be effective:\na) in the Federal Republic of Germany in respect of\ntaxes which are levied for the assessment period next\nfollowing that in which the notice of termination is\ngiven and for subsequent assessment periods;\nb\nin Liberia in respect of taxes which are levied for\nthe taxable year next following that in which the\nnotice of termination is given and for subsequent\ntaxable years;\nc) in both Contracting States in respect of taxes with-\nheld at source on dividends, interest and royalties\npaid after 31 December of the year in which the notice\nof termination is given." } ], "title": "Article 30\nTermination" } ] }, "title": "1973 source edition" }