{ "citation": "BGBl. 1980 II S. 1222", "currentness_verified": false, "dates": { "gazette_publication_date": "1980-09-11", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "1978-10-20" }, "edition_label": "de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11", "external_readers": {}, "id": "de-new-zealand-1980-base", "indexed_legal_publication_permitted": false, "input_record": "public-release/combined-discovery-preview.json#de-new-zealand-1980-base", "kind": "original source edition", "languages": [ "de", "en" ], "legacy_routes": [ "/library/treaties/de-new-zealand-1980-base/de/", "/library/treaties/de-new-zealand-1980-base/en/" ], "metadata_language": "en", "notes": [ "Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1978-01-01 (not a universal tax-specific rule). 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): Neuseeland R-P P: 31.03.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.", "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. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-base/evidence/. Source-page links are page references, not verified paragraph alignment." ], "origin": "retained public reader", "pair": "DE-NZ", "pair_name": "Germany / New Zealand", "pinned_record": { "country": { "de": "Neuseeland", "en": "New Zealand" }, "currentness": "Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1978-10-20; consent law 1980-09-04; gazette publication 1980-09-11. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1978-01-01 (not a universal tax-specific rule). 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-new-zealand-1980-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): Neuseeland R-P P: 31.03.2025 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.", "review_status": "Pending human wording, completeness, source authority, currentness, alignment and rendering review. No legal review performed.", "source": { "citation": "BGBl. 1980 II S. 1222", "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": "764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Neuseeland/1980-09-11-Neuseeland-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "source_dates": { "gazette_publication_date": "1980-09-11", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "1978-10-20" }, "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. Original pages20–22 retain an exchange of notes and a supplementary letter exchange. The German supplementary request on page21 is explicitly headed (Übersetzung) in print; OCR (Ubersetzung) is retained. The German editorial placeholders (Es folgt der Text der vorstehenden Note.) appear in BOTH printed columns and remain verbatim, not silently expanded or translated. Entry into force is unresolved in the retained audit; roster general application is not entry into force. Treaty preamble, closing, protocol, signatures, implementing law and any notes are retained separately at /review/de-new-zealand-1980-base/. Exact physical-page spans and unresolved OCR at /review/de-new-zealand-1980-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-033", "pdf-002-line-034" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.290247316845544, 501.3510226899046, 291.24151189920667, 518.5148898388688 ], "source_line_ids": [ "pdf-002-line-033", "pdf-002-line-034" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00154", "p002-tsv00155", "p002-tsv00156", "p002-tsv00157", "p002-tsv00158", "p002-tsv00159", "p002-tsv00160", "p002-tsv00161", "p002-tsv00162", "p002-tsv00164", "p002-tsv00165", "p002-tsv00166", "p002-tsv00167", "p002-tsv00168", "p002-tsv00169", "p002-tsv00170" ], "text": "Dieses Abkommen gilt für Personen, die in einem Vertrags-\nstaat oder in beiden Vertragsstaaten ansässig sind." } ], "source_heading_line_ids": [ "pdf-002-line-029", "pdf-002-line-030" ], "source_heading_word_ids": [ "p002-tsv00146", "p002-tsv00147", "p002-tsv00149", "p002-tsv00150" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.290247316845544, 473.9442025649458, 291.24151189920667, 518.5148898388688 ], "source_line_ids": [ "pdf-002-line-029", "pdf-002-line-030", "pdf-002-line-033", "pdf-002-line-034" ], "source_page": 2 } ], "title": "Artikel 1\nPersönlicher Geltungsbereich" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-040", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.56709286047597, 560.5940480105229, 291.7952029864676, 707.5942650443933 ], "source_line_ids": [ "pdf-002-line-040", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00183", "p002-tsv00184", "p002-tsv00185", "p002-tsv00186", "p002-tsv00187", "p002-tsv00188", "p002-tsv00189", "p002-tsv00190", "p002-tsv00191", "p002-tsv00195", "p002-tsv00196", "p002-tsv00197", "p002-tsv00198", "p002-tsv00199", "p002-tsv00203", "p002-tsv00204", "p002-tsv00206", "p002-tsv00207", "p002-tsv00209", "p002-tsv00210", "p002-tsv00211", "p002-tsv00213", "p002-tsv00214", "p002-tsv00218", "p002-tsv00219", "p002-tsv00220", "p002-tsv00221", "p002-tsv00222", "p002-tsv00223", "p002-tsv00225", "p002-tsv00226", "p002-tsv00227", "p002-tsv00231", "p002-tsv00232", "p002-tsv00233", "p002-tsv00234", "p002-tsv00235", "p002-tsv00237", "p002-tsv00238", "p002-tsv00239", "p002-tsv00240", "p002-tsv00241", "p002-tsv00242", "p002-tsv00243", "p002-tsv00244", "p002-tsv00246", "p002-tsv00250", "p002-tsv00251", "p002-tsv00252", "p002-tsv00253", "p002-tsv00254", "p002-tsv00255" ], "text": "(1) Die Steuern, für die dieses Abkommen gilt, sind\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer,\ndie Körperschaftsteuer,\ndie Vermögensteuer und\ndie Gewerbesteuer\n(im folgenden als „deutsche Steuer\" bezeichnet);\nb) in Neuseeland:\ndie income tax (Einkommensteuer) und\ndie excess retention tax (Steuer auf einbehaltene Gewin-\nne)\n(im folgenden als „neuseeländische Steuer‘ bezeichnet)." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-068", "pdf-002-line-070", "pdf-002-line-073", "pdf-002-line-074" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.01340177321512, 713.4078329496876, 291.7952029864676, 769.3288194672805 ], "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-068", "pdf-002-line-070", "pdf-002-line-073", "pdf-002-line-074" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00259", "p002-tsv00260", "p002-tsv00261", "p002-tsv00262", "p002-tsv00263", "p002-tsv00264", "p002-tsv00265", "p002-tsv00266", "p002-tsv00267", "p002-tsv00268", "p002-tsv00269", "p002-tsv00271", "p002-tsv00272", "p002-tsv00273", "p002-tsv00274", "p002-tsv00275", "p002-tsv00276", "p002-tsv00277", "p002-tsv00278", "p002-tsv00280", "p002-tsv00281", "p002-tsv00282", "p002-tsv00283", "p002-tsv00284", "p002-tsv00285", "p002-tsv00286", "p002-tsv00287", "p002-tsv00289", "p002-tsv00290", "p002-tsv00291", "p002-tsv00292", "p002-tsv00293", "p002-tsv00294", "p002-tsv00295", "p002-tsv00296", "p002-tsv00298", "p002-tsv00299", "p002-tsv00300", "p002-tsv00301", "p002-tsv00302", "p002-tsv00303", "p002-tsv00304", "p002-tsv00305", "p002-tsv00307", "p002-tsv00308", "p002-tsv00309", "p002-tsv00310" ], "text": "(2) Das Abkommen gilt auch für alle Steuern gleicher oder im\nwesentlichen ähnlicher Art, die nach der Unterzeichnung des\nAbkommens neben den bestehenden Steuern oder an deren\nStelle erhoben werden. Die zuständigen Behörden der Ver-\ntragsstaaten teilen einander die in ihren Steuergesetzen ein-\ngetretenen bedeutsamen Änderungen mit." } ], "source_heading_line_ids": [ "pdf-002-line-037", "pdf-002-line-038" ], "source_heading_word_ids": [ "p002-tsv00174", "p002-tsv00175", "p002-tsv00177", "p002-tsv00178", "p002-tsv00179", "p002-tsv00180", "p002-tsv00181" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.01340177321512, 533.4640644524827, 291.7952029864676, 769.3288194672805 ], "source_line_ids": [ "pdf-002-line-037", "pdf-002-line-038", "pdf-002-line-040", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063", "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-068", "pdf-002-line-070", "pdf-002-line-073", "pdf-002-line-074" ], "source_page": 2 } ], "title": "Artikel 2\nUnter das Abkommen fallende Steuern" }, 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"p003-tsv00250", "p003-tsv00251", "p003-tsv00252", "p003-tsv00253", "p003-tsv00254", "p003-tsv00255", "p003-tsv00256", "p003-tsv00049", "p003-tsv00045", "p003-tsv00258", "p003-tsv00259", "p003-tsv00260", "p003-tsv00261", "p003-tsv00262", "p003-tsv00263", "p003-tsv00264", "p003-tsv00265", "p003-tsv00267", "p003-tsv00268", "p003-tsv00269", "p003-tsv00053", "p003-tsv00057", "p003-tsv00273", "p003-tsv00274", "p003-tsv00275", "p003-tsv00276", "p003-tsv00277", "p003-tsv00278", "p003-tsv00280", "p003-tsv00281", "p003-tsv00282", "p003-tsv00283", "p003-tsv00284", "p003-tsv00285", "p003-tsv00286", "p003-tsv00287", "p003-tsv00288", "p003-tsv00290", "p003-tsv00291", "p003-tsv00292", "p003-tsv00293", "p003-tsv00297", "p003-tsv00298", "p003-tsv00299", "p003-tsv00300", "p003-tsv00301", "p003-tsv00302", "p003-tsv00061", "p003-tsv00304", "p003-tsv00305", "p003-tsv00306", "p003-tsv00307", "p003-tsv00308", "p003-tsv00309", "p003-tsv00311", "p003-tsv00312", "p003-tsv00313", "p003-tsv00314", "p003-tsv00315", "p003-tsv00316", "p003-tsv00317", "p003-tsv00318", "p003-tsv00319", "p003-tsv00320", "p003-tsv00322", "p003-tsv00323", "p003-tsv00324", "p003-tsv00325", "p003-tsv00326", "p003-tsv00327", "p003-tsv00328", "p003-tsv00329", "p003-tsv00331", "p003-tsv00332", "p003-tsv00333", "p003-tsv00334", "p003-tsv00335", "p003-tsv00336", "p003-tsv00337", "p003-tsv00338", "p003-tsv00340", "p003-tsv00341", "p003-tsv00342", "p003-tsv00343", "p003-tsv00065", "p003-tsv00347", "p003-tsv00348", "p003-tsv00349", "p003-tsv00350", "p003-tsv00354", "p003-tsv00355", "p003-tsv00356", "p003-tsv00357", "p003-tsv00358", "p003-tsv00359", "p003-tsv00360", "p003-tsv00361", "p003-tsv00363", "p003-tsv00364", "p003-tsv00365", "p003-tsv00366", "p003-tsv00367", "p003-tsv00369", "p003-tsv00370", "p003-tsv00371", "p003-tsv00372", "p003-tsv00373", "p003-tsv00374", "p003-tsv00376", "p003-tsv00377", "p003-tsv00378", "p003-tsv00379", "p003-tsv00380", "p003-tsv00382", "p003-tsv00383", "p003-tsv00384", "p003-tsv00385", "p003-tsv00386", "p003-tsv00387", "p003-tsv00388", "p003-tsv00390", "p003-tsv00391", "p003-tsv00541", "p003-tsv00395", "p003-tsv00396", "p003-tsv00397", "p003-tsv00398", "p003-tsv00399", "p003-tsv00400", "p003-tsv00401", "p003-tsv00403", "p003-tsv00404", "p003-tsv00405", "p003-tsv00406", "p003-tsv00407", "p003-tsv00408", "p003-tsv00409", "p003-tsv00410", "p003-tsv00411", "p003-tsv00413", "p003-tsv00414", "p003-tsv00415", "p003-tsv00416", "p003-tsv00417", "p003-tsv00419", "p003-tsv00420", "p003-tsv00421", "p003-tsv00422", "p003-tsv00423", "p003-tsv00425", "p003-tsv00426", "p003-tsv00427", "p003-tsv00428", "p003-tsv00429", "p003-tsv00430", "p003-tsv00432", "p003-tsv00433", "p003-tsv00434", "p003-tsv00435", "p003-tsv00436", "p003-tsv00437", "p003-tsv00439", "p003-tsv00440", "p003-tsv00441", "p003-tsv00442", "p003-tsv00446", "p003-tsv00447", "p003-tsv00448", "p003-tsv00449", "p003-tsv00450", "p003-tsv00451", "p003-tsv00452", "p003-tsv00069", "p003-tsv00073", "p003-tsv00454", "p003-tsv00455", "p003-tsv00456", "p003-tsv00457", "p003-tsv00458", "p003-tsv00459", "p003-tsv00460", "p003-tsv00461", "p003-tsv00463", "p003-tsv00464", "p003-tsv00465", "p003-tsv00466", "p003-tsv00467", "p003-tsv00468", "p003-tsv00470", "p003-tsv00471", "p003-tsv00472", "p003-tsv00473", "p003-tsv00474", "p003-tsv00475", "p003-tsv00476", "p003-tsv00477", "p003-tsv00478", "p003-tsv00480", "p003-tsv00481", "p003-tsv00482", "p003-tsv00483", "p003-tsv00484", "p003-tsv00485", "p003-tsv00486", "p003-tsv00488", "p003-tsv00489", "p003-tsv00490", "p003-tsv00491", "p003-tsv00492", "p003-tsv00496", "p003-tsv00497", "p003-tsv00498", "p003-tsv00499", "p003-tsv00500", "p003-tsv00077", "p003-tsv00504", "p003-tsv00505", "p003-tsv00506", "p003-tsv00507", "p003-tsv00508", "p003-tsv00509", "p003-tsv00510", "p003-tsv00511", "p003-tsv00513", "p003-tsv00514", "p003-tsv00515", "p003-tsv00516", "p003-tsv00517", "p003-tsv00521", "p003-tsv00522", "p003-tsv00523", "p003-tsv00524", "p003-tsv00525", "p003-tsv00526", "p003-tsv00527", "p003-tsv00545", "p003-tsv00529", "p003-tsv00530", "p003-tsv00531", "p003-tsv00532", "p003-tsv00533", "p003-tsv00534", "p003-tsv00536", "p003-tsv00537" ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang\nnichts anderes erfordert,\nbedeutet der Ausdruck „Neuseeland“, im geographischen\na)\nSinne verwendet, das neuseeländische Mutterland (ein-\nschließlich der vorgelagerten Inseln), umfaßt aber nicht die\nCook-Inseln, Niue und Tokelau; der Ausdruck umfaßt auch\ndie an das Küstenmeer des neuseeländischen Mutterlands\n(einschließlich der vorgelagerten Inseln) angrenzenden\nGebiete, die nach neuseeländischem Recht und in Überein-\nstimmung mit dem Völkerrecht als Gebiete bezeichnet wur-\nden oder werden, über die Neuseeland Hoheitsrechte zum\nZweck der Erforschung dieser Gebiete oder der Erfor-\nschung, Ausbeutung, Erhaltung oder Bewirtschaftung der\nNaturschätze des Meeres oder des Meeresbodens und des\nMeeresuntergrunds hat;\nbedeutet der Ausdruck „Bundesrepublik Deutschland\", im\nb)\ngeographischen Sinne verwendet, den Geltungsbereich\ndes Grundgesetzes für die Bundesrepublik Deutschland\nund alle Gebiete außerhalb des Küstenmeers der Bundes-\nrepublik Deutschland, in denen die Bundesrepublik\nDeutschland nach deutschem Recht und in Übereinstim-\nmung mit dem Völkerrecht ihre Rechte hinsichtlich des\nMeeresbodens und des Meeresuntergrunds sowie ihrer\nNaturschätze ausüben darf;\nbedeutet der Ausdruck „Person“ natürliche Personen, Ge-\n=\nc\nsellschaften und alle anderen Rechtsträger, die als solche\nder Besteuerung unterliegen;\nd\n=\nbedeutet der Ausdruck „Gesellschaft‘‘ juristische Perso-\nnen oder Rechtsträger, die für die Besteuerung wie juristi-\nsche Personen behandelt werden;\nbedeuten die Ausdrücke „Unternehmen eines Vertrags-\ne)\nstaats\" und „Unternehmen des anderen Vertragsstaats\",\nje nachdem, ein Unternehmen, das von einer in einem Ver-\ntragsstaat ansässigen Person betrieben wird, oder ein Un-\nternehmen, das von einer im anderen Vertragsstaat ansäs-\nsigen Person betrieben wird;\nf)\nbedeutet der Ausdruck „Staatsangehöriger‘\ni) in bezug auf Neuseeland alle natürlichen Personen,\ndie die neuseeländische Staatsangehörigkeit besit-\nzen, und alle juristischen Personen, Personengesell-\nschaften und anderen Personenvereinigungen, die\nnach dem in Neuseeland geltenden Recht errichtet\nworden sind;\nii)\nin bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutschland\nund alle juristischen Personen, Personengesellschaf-\nten und anderen Personenvereinigungen, die nach\ndem in der. Bundesrepublik Deutschland geltenden\nRecht errichtet worden sind;\nbedeutet der Ausdruck „internationaler Verkehr‘ jede Be-\n=\ng\nförderung mit einem Seeschiff oder Luftfahrzeug, das von\neinem Unternehmen mit tatsächlicher Geschäftsleitung in\neinem Vertragsstaat betrieben wird, es sei denn, das See-\nschiff oder Luftfahrzeug wird ausschließlich zwischen Or-\nten im anderen Vertragsstaat betrieben;\nbedeutet der Ausdruck „zuständige Behörde“\nh)\ni) auf seiten Neuseelands den Commissioner of Inland\nRevenue oder seinen bevollmächtigten Vertreter;\nauf seiten der Bundesrepublik Deutschland den Bun-\nil)\ndesminister der Finanzen oder seinen bevollmächtig-\nten Vertreter." }, { "id": "para-2", "source_line_ids": [ "pdf-003-line-148", "pdf-003-line-150", "pdf-004-line-004", "pdf-004-line-006", "pdf-004-line-008" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 67.55031264582361, 752.9954620190728, 295.9478861409239, 770.4361657349556 ], "source_line_ids": [ "pdf-003-line-148", "pdf-003-line-150" ], "source_page": 3 }, { "bbox": [ 61.73655622958469, 69.20914172969418, 291.24151189920667, 96.06228872081552 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-006", "pdf-004-line-008" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00549", "p003-tsv00550", "p003-tsv00551", "p003-tsv00552", "p003-tsv00553", "p003-tsv00554", "p003-tsv00555", "p003-tsv00556", "p003-tsv00557", "p003-tsv00561", "p003-tsv00562", "p003-tsv00563", "p003-tsv00564", "p003-tsv00565", "p003-tsv00566", "p003-tsv00567", "p003-tsv00568", "p004-tsv00020", "p004-tsv00021", "p004-tsv00022", "p004-tsv00023", "p004-tsv00024", "p004-tsv00025", "p004-tsv00026", "p004-tsv00027", "p004-tsv00028", "p004-tsv00030", "p004-tsv00031", "p004-tsv00032", "p004-tsv00033", "p004-tsv00034", "p004-tsv00035", "p004-tsv00036", "p004-tsv00037", "p004-tsv00038", "p004-tsv00039", "p004-tsv00040", "p004-tsv00042", "p004-tsv00043", "p004-tsv00044", "p004-tsv00045", "p004-tsv00046", "p004-tsv00047" ], "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-\ntragsstaat hat, wenn der Zusammenhang nichts anderes erfor-\ndert, jeder im Abkommen nicht definierte Ausdruck die Bedeu-\ntung, die ihm nach dem Recht dieses Staates über die Steuern\nzukommt, für die das Abkommen gilt." } ], "source_heading_line_ids": [ "pdf-003-line-005", "pdf-003-line-007" ], "source_heading_word_ids": [ "p003-tsv00014", "p003-tsv00015", "p003-tsv00017", "p003-tsv00018" ], "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 62.01340177321512, 70.3164879973693, 295.9478861409239, 770.4361657349556 ], "source_line_ids": [ "pdf-003-line-005", "pdf-003-line-007", "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-021", "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-033", "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-042", "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-057", "pdf-003-line-059", "pdf-003-line-062", "pdf-003-line-063", "pdf-003-line-065", "pdf-003-line-067", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-071", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-079", "pdf-003-line-080", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-086", "pdf-003-line-088", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-093", "pdf-003-line-095", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-105", "pdf-003-line-106", "pdf-003-line-107", "pdf-003-line-110", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-122", "pdf-003-line-124", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-131", "pdf-003-line-132", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-137", "pdf-003-line-139", "pdf-003-line-142", "pdf-003-line-143", "pdf-003-line-146", "pdf-003-line-148", "pdf-003-line-150" ], "source_page": 3 }, { "bbox": [ 61.73655622958469, 69.20914172969418, 291.24151189920667, 96.06228872081552 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-006", "pdf-004-line-008" ], "source_page": 4 } ], "title": "Artikel 3\nAllgemeine Begriffsbestimmungen" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-014", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-022", "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-028" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.290247316845544, 132.88155212101282, 291.7952029864676, 217.59354159815848 ], "source_line_ids": [ "pdf-004-line-014", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-022", "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-028" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00059", "p004-tsv00060", "p004-tsv00061", "p004-tsv00062", "p004-tsv00063", "p004-tsv00064", "p004-tsv00065", "p004-tsv00066", "p004-tsv00068", "p004-tsv00069", "p004-tsv00070", "p004-tsv00071", "p004-tsv00072", "p004-tsv00073", "p004-tsv00074", "p004-tsv00075", "p004-tsv00077", "p004-tsv00078", "p004-tsv00079", "p004-tsv00080", "p004-tsv00081", "p004-tsv00082", "p004-tsv00083", "p004-tsv00084", "p004-tsv00085", "p004-tsv00086", "p004-tsv00088", "p004-tsv00089", "p004-tsv00090", "p004-tsv00091", "p004-tsv00092", "p004-tsv00093", "p004-tsv00094", "p004-tsv00095", "p004-tsv00097", "p004-tsv00098", "p004-tsv00099", "p004-tsv00100", "p004-tsv00101", "p004-tsv00102", "p004-tsv00103", "p004-tsv00105", "p004-tsv00106", "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-tsv00121", "p004-tsv00122", "p004-tsv00123", "p004-tsv00124", "p004-tsv00125", "p004-tsv00127", "p004-tsv00128", "p004-tsv00129", "p004-tsv00130", "p004-tsv00131", "p004-tsv00132", "p004-tsv00133", "p004-tsv00134", "p004-tsv00135", "p004-tsv00137", "p004-tsv00138" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragsstaat ansässige Person‘ eine Person,\ndie nach dem Recht dieses Staates dort auf Grund ihres\nWohnsitzes, ihres ständigen Aufenthalts, des Ortes ihrer Ge-\nschäftsleitung oder eines anderen ähnlichen Merkmals steu-\nerpflichtig ist. Der Ausdruck umfaßt jedoch nicht eine Person,\ndie in diesem Staat nur mit Einkünften aus Quellen in diesem\nStaat oder mit in diesem Staat gelegenem Vermögen steuer-\npflichtig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-035", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-041", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-047", "pdf-004-line-048", "pdf-004-line-053", "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-061", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-077" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.290247316845544, 223.68394607037158, 292.072048530098, 436.84810259782967 ], "source_line_ids": [ "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-035", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-041", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-047", "pdf-004-line-048", "pdf-004-line-053", "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-061", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-077" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00142", "p004-tsv00143", "p004-tsv00144", "p004-tsv00145", "p004-tsv00146", "p004-tsv00147", "p004-tsv00148", "p004-tsv00149", "p004-tsv00150", "p004-tsv00151", "p004-tsv00152", "p004-tsv00154", "p004-tsv00155", "p004-tsv00156", "p004-tsv00157", "p004-tsv00158", "p004-tsv00162", "p004-tsv00163", "p004-tsv00164", "p004-tsv00165", "p004-tsv00166", "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-tsv00185", "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-tsv00202", "p004-tsv00203", "p004-tsv00204", "p004-tsv00206", "p004-tsv00207", "p004-tsv00208", "p004-tsv00209", "p004-tsv00210", "p004-tsv00211", "p004-tsv00212", "p004-tsv00214", "p004-tsv00226", "p004-tsv00227", "p004-tsv00228", "p004-tsv00229", "p004-tsv00230", "p004-tsv00231", "p004-tsv00232", "p004-tsv00233", "p004-tsv00234", "p004-tsv00218", "p004-tsv00222", "p004-tsv00236", "p004-tsv00237", "p004-tsv00238", "p004-tsv00239", "p004-tsv00240", "p004-tsv00241", "p004-tsv00242", "p004-tsv00244", "p004-tsv00245", "p004-tsv00246", "p004-tsv00247", "p004-tsv00248", "p004-tsv00249", "p004-tsv00250", "p004-tsv00251", "p004-tsv00252", "p004-tsv00254", "p004-tsv00255", "p004-tsv00256", "p004-tsv00257", "p004-tsv00258", "p004-tsv00259", "p004-tsv00260", "p004-tsv00261", "p004-tsv00262", "p004-tsv00263", "p004-tsv00264", "p004-tsv00265", "p004-tsv00266", "p004-tsv00268", "p004-tsv00269", "p004-tsv00270", "p004-tsv00274", "p004-tsv00275", "p004-tsv00276", "p004-tsv00277", "p004-tsv00278", "p004-tsv00279", "p004-tsv00280", "p004-tsv00281", "p004-tsv00282", "p004-tsv00284", "p004-tsv00285", "p004-tsv00286", "p004-tsv00287", "p004-tsv00288", "p004-tsv00289", "p004-tsv00290", "p004-tsv00291", "p004-tsv00292", "p004-tsv00293", "p004-tsv00294", "p004-tsv00295", "p004-tsv00297", "p004-tsv00298", "p004-tsv00299", "p004-tsv00300", "p004-tsv00301", "p004-tsv00302", "p004-tsv00306", "p004-tsv00307", "p004-tsv00308", "p004-tsv00309", "p004-tsv00310", "p004-tsv00311", "p004-tsv00312", "p004-tsv00313", "p004-tsv00336", "p004-tsv00340", "p004-tsv00315", "p004-tsv00316", "p004-tsv00317", "p004-tsv00318", "p004-tsv00319", "p004-tsv00320", "p004-tsv00321", "p004-tsv00322", "p004-tsv00323", "p004-tsv00325", "p004-tsv00326", "p004-tsv00327", "p004-tsv00328", "p004-tsv00329", "p004-tsv00330", "p004-tsv00332" ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-\ntragsstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Staat ansässig, in dem sie über\neine ständige Wohnstätte verfügt; verfügt sie in beiden\nStaaten über eine ständige Wohnstätte, so gilt sie als in\ndem Staat ansässig, zu dem sie die engeren persönlichen\nund wirtschaftlichen Beziehungen hat (Mittelpunkt der Le-\nbensinteressen).\nKann nicht bestimmt werden, in welchem Staat die Person\nb\n=\nden Mittelpunkt ihrer Lebensinteressen hat, oder verfügt\nsie in keinem der Staaten über eine ständige Wohnstätte,\nso gilt sie als in dem Staat ansässig, in dem sie ihren ge-\nwöhnlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in beiden\nStaaten oder in keinem der Staaten, so gilt sie als in dem\nStaat ansässig, dessen Staatsangehöriger sie ist.\nIst die Person Staatsangehöriger beider Staaten oder kei-\nd\n=\nnes der Staaten, so regeln die zuständigen Behörden der\nVertragsstaaten die Frage in gegenseitigem Einverneh-\nmen." }, { "id": "para-3", "source_line_ids": [ "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" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.01340177321512, 444.32268990463666, 291.24151189920667, 509.65611969746794 ], "source_line_ids": [ "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" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00344", "p004-tsv00345", "p004-tsv00346", "p004-tsv00347", "p004-tsv00348", "p004-tsv00349", "p004-tsv00350", "p004-tsv00351", "p004-tsv00352", "p004-tsv00353", "p004-tsv00355", "p004-tsv00356", "p004-tsv00357", "p004-tsv00358", "p004-tsv00359", "p004-tsv00360", "p004-tsv00361", "p004-tsv00362", "p004-tsv00363", "p004-tsv00365", "p004-tsv00366", "p004-tsv00367", "p004-tsv00368", "p004-tsv00369", "p004-tsv00370", "p004-tsv00372", "p004-tsv00373", "p004-tsv00374", "p004-tsv00375", "p004-tsv00376", "p004-tsv00377", "p004-tsv00379", "p004-tsv00380", "p004-tsv00381", "p004-tsv00382", "p004-tsv00383", "p004-tsv00384", "p004-tsv00385", "p004-tsv00386", "p004-tsv00388", "p004-tsv00389", "p004-tsv00390", "p004-tsv00391", "p004-tsv00392", "p004-tsv00393", "p004-tsv00394", "p004-tsv00395", "p004-tsv00396", "p004-tsv00398", "p004-tsv00399", "p004-tsv00400", "p004-tsv00401", "p004-tsv00402", "p004-tsv00403", "p004-tsv00404" ], "text": "(3) Istnach Absatz 1 eine andere als eine natürliche Person\nin beiden Vertragsstaaten ansässig, so werden sich die zu-\nständigen Behörden der Vertragsstaaten in gegenseitigem\nEinvernehmen bemühen, die Frage unter Berücksichtigung\ndes Ortes der tatsächlichen Geschäftsleitung, des Ortes, an\ndem die Person eingetragen oder auf andere Weise errichtet\nist, oder sonstiger maßgebender Faktoren zu regeln." } ], "source_heading_line_ids": [ "pdf-004-line-010", "pdf-004-line-012" ], "source_heading_word_ids": [ "p004-tsv00051", "p004-tsv00052", "p004-tsv00054", "p004-tsv00055" ], "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.01340177321512, 105.19789542913514, 292.072048530098, 509.65611969746794 ], "source_line_ids": [ "pdf-004-line-010", "pdf-004-line-012", "pdf-004-line-014", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-022", "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-028", "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-035", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-041", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-047", "pdf-004-line-048", "pdf-004-line-053", "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-061", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-077", "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" ], "source_page": 4 } ], "title": "Artikel 4\nAnsässige Personen" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-096", "pdf-004-line-099", "pdf-004-line-100", "pdf-004-line-102" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.56709286047597, 548.136402499178, 291.7952029864676, 584.9556658993752 ], "source_line_ids": [ "pdf-004-line-096", "pdf-004-line-099", "pdf-004-line-100", "pdf-004-line-102" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00415", "p004-tsv00416", "p004-tsv00417", "p004-tsv00418", "p004-tsv00419", "p004-tsv00420", "p004-tsv00421", "p004-tsv00422", "p004-tsv00424", "p004-tsv00425", "p004-tsv00426", "p004-tsv00427", "p004-tsv00428", "p004-tsv00429", "p004-tsv00430", "p004-tsv00432", "p004-tsv00433", "p004-tsv00434", "p004-tsv00435", "p004-tsv00436", "p004-tsv00437", "p004-tsv00438", "p004-tsv00440" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebstätte‘ eine feste Geschäftseinrichtung, durch die die\nTätigkeit eines Unternehmens ganz oder teilweise ausgeübt\nwird." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-104", "pdf-004-line-107", "pdf-004-line-109", "pdf-004-line-111", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-120" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.67447503499766, 590.7692338046695, 292.90258516098925, 707.5942650443933 ], "source_line_ids": [ "pdf-004-line-104", "pdf-004-line-107", "pdf-004-line-109", "pdf-004-line-111", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-120" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00444", "p004-tsv00445", "p004-tsv00446", "p004-tsv00447", "p004-tsv00448", "p004-tsv00449", "p004-tsv00453", "p004-tsv00454", "p004-tsv00455", "p004-tsv00456", "p004-tsv00457", "p004-tsv00460", "p004-tsv00461", "p004-tsv00462", "p004-tsv00464", "p004-tsv00465", "p004-tsv00466", "p004-tsv00469", "p004-tsv00470", "p004-tsv00471", "p004-tsv00473", "p004-tsv00474", "p004-tsv00475", "p004-tsv00476", "p004-tsv00480", "p004-tsv00481", "p004-tsv00482", "p004-tsv00483", "p004-tsv00484", "p004-tsv00485", "p004-tsv00486", "p004-tsv00487", "p004-tsv00488", "p004-tsv00490", "p004-tsv00491", "p004-tsv00492", "p004-tsv00493", "p004-tsv00494", "p004-tsv00495", "p004-tsv00496", "p004-tsv00497", "p004-tsv00498", "p004-tsv00500" ], "text": "(2) Der Ausdruck „Betriebstätte‘ umfaßt insbesondere:\na) einen Ort der Leitung,\nb) eine Zweigniederlassung,\nc) eine Geschäftsstelle,\nd) eine Fabrikationsstätte,\ne) eine Werkstätte und\nf) ein Bergwerk, ein Öl- oder Gasvorkommen, einen Stein-\nbruch oder eine andere Stätte der Ausbeutung von Boden-\nschätzen." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-122", "pdf-004-line-124" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.951320578628085, 714.5151792173627, 292.90258516098925, 731.6790463663268 ], "source_line_ids": [ "pdf-004-line-122", "pdf-004-line-124" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00504", "p004-tsv00505", "p004-tsv00506", "p004-tsv00507", "p004-tsv00508", "p004-tsv00509", "p004-tsv00510", "p004-tsv00511", "p004-tsv00512", "p004-tsv00513", "p004-tsv00515", "p004-tsv00516", "p004-tsv00517", "p004-tsv00518", "p004-tsv00519", "p004-tsv00520", "p004-tsv00521" ], "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-\ntriebstätte, wenn ihre Dauer zwölf Monate überschreitet." }, { "id": "para-4", "source_line_ids": [ "pdf-004-line-126", "pdf-004-line-128", "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007", "pdf-005-line-010", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-017", "pdf-005-line-020", "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-023", "pdf-005-line-026", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-030", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-042", "pdf-005-line-044", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-055", "pdf-005-line-057" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 62.290247316845544, 746.0745478461033, 291.24151189920667, 763.792088128905 ], "source_line_ids": [ "pdf-004-line-126", "pdf-004-line-128" ], "source_page": 4 }, { "bbox": [ 68.10400373308447, 71.14699769812562, 297.8858049463369, 311.99481091746134 ], "source_line_ids": [ "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007", "pdf-005-line-010", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-017", "pdf-005-line-020", "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-023", "pdf-005-line-026", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-030", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-042", "pdf-005-line-044", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-055", "pdf-005-line-057" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv00525", "p004-tsv00526", "p004-tsv00527", "p004-tsv00528", "p004-tsv00529", "p004-tsv00530", "p004-tsv00531", "p004-tsv00533", "p004-tsv00534", "p004-tsv00535", "p004-tsv00536", "p004-tsv00537", "p005-tsv00010", "p005-tsv00011", "p005-tsv00012", "p005-tsv00013", "p005-tsv00014", "p005-tsv00015", "p005-tsv00016", "p005-tsv00018", "p005-tsv00019", "p005-tsv00020", "p005-tsv00021", "p005-tsv00022", "p005-tsv00023", "p005-tsv00024", "p005-tsv00025", "p005-tsv00026", "p005-tsv00028", "p005-tsv00029", "p005-tsv00030", "p005-tsv00034", "p005-tsv00035", "p005-tsv00036", "p005-tsv00037", "p005-tsv00038", "p005-tsv00039", "p005-tsv00040", "p005-tsv00041", "p005-tsv00042", "p005-tsv00059", "p005-tsv00044", "p005-tsv00045", "p005-tsv00046", "p005-tsv00047", "p005-tsv00048", "p005-tsv00049", "p005-tsv00053", "p005-tsv00054", "p005-tsv00055", "p005-tsv00067", "p005-tsv00068", "p005-tsv00069", "p005-tsv00070", "p005-tsv00071", "p005-tsv00072", "p005-tsv00073", "p005-tsv00074", "p005-tsv00063", "p005-tsv00096", "p005-tsv00076", "p005-tsv00077", "p005-tsv00078", "p005-tsv00079", "p005-tsv00080", "p005-tsv00081", "p005-tsv00082", "p005-tsv00084", "p005-tsv00085", "p005-tsv00086", "p005-tsv00087", "p005-tsv00088", "p005-tsv00089", "p005-tsv00090", "p005-tsv00092", "p005-tsv00108", "p005-tsv00109", "p005-tsv00110", "p005-tsv00111", "p005-tsv00112", "p005-tsv00113", "p005-tsv00114", "p005-tsv00100", "p005-tsv00104", "p005-tsv00116", "p005-tsv00117", "p005-tsv00118", "p005-tsv00119", "p005-tsv00120", "p005-tsv00121", "p005-tsv00122", "p005-tsv00123", "p005-tsv00125", "p005-tsv00126", "p005-tsv00127", "p005-tsv00128", "p005-tsv00129", "p005-tsv00130", "p005-tsv00134", "p005-tsv00135", "p005-tsv00136", "p005-tsv00137", "p005-tsv00138", "p005-tsv00139", "p005-tsv00140", "p005-tsv00214", "p005-tsv00142", "p005-tsv00143", "p005-tsv00144", "p005-tsv00145", "p005-tsv00146", "p005-tsv00147", "p005-tsv00148", "p005-tsv00149", "p005-tsv00151", "p005-tsv00152", "p005-tsv00153", "p005-tsv00154", "p005-tsv00155", "p005-tsv00156", "p005-tsv00157", "p005-tsv00158", "p005-tsv00160", "p005-tsv00161", "p005-tsv00165", "p005-tsv00166", "p005-tsv00167", "p005-tsv00168", "p005-tsv00169", "p005-tsv00170", "p005-tsv00171", "p005-tsv00172", "p005-tsv00174", "p005-tsv00175", "p005-tsv00176", "p005-tsv00177", "p005-tsv00178", "p005-tsv00179", "p005-tsv00180", "p005-tsv00181", "p005-tsv00183", "p005-tsv00184", "p005-tsv00185", "p005-tsv00186", "p005-tsv00187", "p005-tsv00188", "p005-tsv00189", "p005-tsv00190", "p005-tsv00192", "p005-tsv00193", "p005-tsv00194", "p005-tsv00195", "p005-tsv00196", "p005-tsv00197", "p005-tsv00198", "p005-tsv00199", "p005-tsv00201", "p005-tsv00202", "p005-tsv00203", "p005-tsv00204", "p005-tsv00205", "p005-tsv00206", "p005-tsv00208", "p005-tsv00209", "p005-tsv00210" ], "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Ar-\ntikels gelten nicht als Betriebstätten:\na) Einrichtungen, die ausschließlich zur Lagerung, Ausstel-\nlung oder Auslieferung von Gütern oder Waren des Unter-\nnehmens benutzt werden;\nb) Bestände von Gütern oder Waren des Unternehmens, die\n=\nausschließlich zur Lagerung, Ausstellung oder Ausliefe-\nrung unterhalten werden;\nBestände von Gütern oder Waren des Unternehmens, die\n~~\nc\nausschließlich zu dem Zweck unterhalten werden, durch\nein anderes Unternehmen bearbeitet oder verarbeitet zu\nwerden;\neine feste Geschäftseinrichtung, die ausschließlich zu dem\nd\n=\nZweck unterhalten wird, für das Unternehmen Güter oder\nWaren einzukaufen oder Informationen zu beschaffen;\neine feste Geschäftseinrichtung, die ausschließlich zu dem\ne\nZweck unterhalten wird, für das Unternehmen andere Tä-\ntigkeiten auszuüben, die vorbereitender Art sind oder eine\nHilfstätigkeit darstellen;\nf) eine feste Geschäftseinrichtung, die ausschließlich zu dem\nZweck unterhalten wird, mehrere der unter den Buchsta-\nben a bis e genannten Tätigkeiten auszuüben, vorausge-\nsetzt, daß die sich daraus ergebende Gesamttatigkeit der\nfesten Geschäftseinrichtung vorbereitender Art ist oder\neine Hilfstätigkeit darstellt." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-059", "pdf-005-line-060", "pdf-005-line-063", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-078", "pdf-005-line-080" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.16608492767148, 319.46939822426833, 300.9311059262716, 431.5882078263729 ], "source_line_ids": [ "pdf-005-line-059", "pdf-005-line-060", "pdf-005-line-063", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-078", "pdf-005-line-080" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00218", "p005-tsv00219", "p005-tsv00220", "p005-tsv00221", "p005-tsv00222", "p005-tsv00223", "p005-tsv00224", "p005-tsv00225", "p005-tsv00226", "p005-tsv00227", "p005-tsv00229", "p005-tsv00230", "p005-tsv00231", "p005-tsv00232", "p005-tsv00233", "p005-tsv00234", "p005-tsv00235", "p005-tsv00236", "p005-tsv00237", "p005-tsv00238", "p005-tsv00239", "p005-tsv00241", "p005-tsv00242", "p005-tsv00243", "p005-tsv00244", "p005-tsv00245", "p005-tsv00246", "p005-tsv00247", "p005-tsv00248", "p005-tsv00249", "p005-tsv00250", "p005-tsv00254", "p005-tsv00255", "p005-tsv00256", "p005-tsv00257", "p005-tsv00258", "p005-tsv00259", "p005-tsv00260", "p005-tsv00261", "p005-tsv00262", "p005-tsv00266", "p005-tsv00267", "p005-tsv00268", "p005-tsv00269", "p005-tsv00270", "p005-tsv00271", "p005-tsv00272", "p005-tsv00273", "p005-tsv00274", "p005-tsv00276", "p005-tsv00277", "p005-tsv00278", "p005-tsv00279", "p005-tsv00280", "p005-tsv00281", "p005-tsv00282", "p005-tsv00283", "p005-tsv00284", "p005-tsv00285", "p005-tsv00286", "p005-tsv00287", "p005-tsv00289", "p005-tsv00290", "p005-tsv00291", "p005-tsv00292", "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", "p005-tsv00312", "p005-tsv00313", "p005-tsv00314", "p005-tsv00315", "p005-tsv00316", "p005-tsv00317", "p005-tsv00318", "p005-tsv00320", "p005-tsv00321", "p005-tsv00322", "p005-tsv00323", "p005-tsv00324", "p005-tsv00325", "p005-tsv00326", "p005-tsv00327", "p005-tsv00329", "p005-tsv00330", "p005-tsv00331", "p005-tsv00332", "p005-tsv00333", "p005-tsv00334", "p005-tsv00335", "p005-tsv00336", "p005-tsv00338", "p005-tsv00339", "p005-tsv00340", "p005-tsv00341", "p005-tsv00342", "p005-tsv00343" ], "text": "(5) Ist eine Person - mit Ausnahme eines unabhängigen Ver-\ntreters im Sinne des Absatzes 6 - für ein Unternehmen tätig\nund besitzt sie in einem Vertragsstaat die Vollmacht, im Na-\nmen des Unternehmens Verträge abzuschließen, und übt sie ©\ndie Vollmacht dort gewöhnlich aus, so wird das Unternehmen\nungeachtet der Absätze 1 und 2 so behandelt, als habe es in\ndiesem Staat für alle von der Person für das Unternehmen aus-\ngeübten Tätigkeiten eine Betriebstätte, es sein denn, diese\nTätigkeiten beschränken sich auf die in Absatz 4 genannten\nTätigkeiten, die, würden sie durch eine feste Geschäftsein-\nrichtung ausgeübt, diese Einrichtung nach dem genannten Ab-\nsatz nicht zu einer Betriebstätte machten." }, { "id": "para-6", "source_line_ids": [ "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.4429304713019, 438.23228543242357, 295.9478861409239, 493.5995988161789 ], "source_line_ids": [ "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00347", "p005-tsv00348", "p005-tsv00349", "p005-tsv00350", "p005-tsv00351", "p005-tsv00352", "p005-tsv00353", "p005-tsv00354", "p005-tsv00355", "p005-tsv00357", "p005-tsv00358", "p005-tsv00359", "p005-tsv00360", "p005-tsv00361", "p005-tsv00362", "p005-tsv00363", "p005-tsv00364", "p005-tsv00365", "p005-tsv00366", "p005-tsv00368", "p005-tsv00369", "p005-tsv00370", "p005-tsv00371", "p005-tsv00372", "p005-tsv00373", "p005-tsv00374", "p005-tsv00375", "p005-tsv00376", "p005-tsv00378", "p005-tsv00379", "p005-tsv00380", "p005-tsv00381", "p005-tsv00382", "p005-tsv00383", "p005-tsv00384", "p005-tsv00386", "p005-tsv00387", "p005-tsv00388", "p005-tsv00389", "p005-tsv00390", "p005-tsv00391", "p005-tsv00393" ], "text": "(6) Ein Unternehmen wird nicht schon deshalb so behandelt,\nals habe es eine Betriebstätte in einem Vertragsstaat, weil es\ndort seine Tätigkeit durch einen Makler, Kommissionär oder ei-\nnen anderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätigkeit\nhandeln." }, { "id": "para-7", "source_line_ids": [ "pdf-005-line-095", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-105" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 61.73655622958469, 500.24367642222956, 298.99318712085864, 555.334153239066 ], "source_line_ids": [ "pdf-005-line-095", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-105" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00397", "p005-tsv00398", "p005-tsv00399", "p005-tsv00400", "p005-tsv00401", "p005-tsv00402", "p005-tsv00403", "p005-tsv00404", "p005-tsv00405", "p005-tsv00407", "p005-tsv00408", "p005-tsv00409", "p005-tsv00410", "p005-tsv00411", "p005-tsv00412", "p005-tsv00413", "p005-tsv00414", "p005-tsv00416", "p005-tsv00417", "p005-tsv00418", "p005-tsv00419", "p005-tsv00420", "p005-tsv00421", "p005-tsv00422", "p005-tsv00426", "p005-tsv00427", "p005-tsv00428", "p005-tsv00429", "p005-tsv00430", "p005-tsv00431", "p005-tsv00432", "p005-tsv00433", "p005-tsv00434", "p005-tsv00438", "p005-tsv00439", "p005-tsv00440", "p005-tsv00441", "p005-tsv00442", "p005-tsv00443", "p005-tsv00444", "p005-tsv00445", "p005-tsv00446", "p005-tsv00447", "p005-tsv00449", "p005-tsv00450", "p005-tsv00451", "p005-tsv00452", "p005-tsv00453", "p005-tsv00454" ], "text": "(7) Allein dadurch, daß eine in einem Vertragsstaat ansäs-\nsige Gesellschaft eine Gesellschaft beherrscht oder von einer\nGesellschaft beherrscht wird, die im anderen Vertragsstaat\nansässig ist oder dort (entweder durch eine Betriebstatte oder.\nauf andere Weise) ihre Tätigkeit ausübt, wird keine der beiden\n. Gesellschaften zur Betriebstätte der anderen." } ], "source_heading_line_ids": [ "pdf-004-line-093", "pdf-004-line-094" ], "source_heading_word_ids": [ "p004-tsv00408", "p004-tsv00409", "p004-tsv00411" ], "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 62.290247316845544, 522.1137652088129, 292.90258516098925, 763.792088128905 ], "source_line_ids": [ "pdf-004-line-093", "pdf-004-line-094", "pdf-004-line-096", "pdf-004-line-099", "pdf-004-line-100", "pdf-004-line-102", "pdf-004-line-104", "pdf-004-line-107", "pdf-004-line-109", "pdf-004-line-111", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-120", "pdf-004-line-122", "pdf-004-line-124", "pdf-004-line-126", "pdf-004-line-128" ], "source_page": 4 }, { "bbox": [ 61.73655622958469, 71.14699769812562, 300.9311059262716, 555.334153239066 ], "source_line_ids": [ "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007", "pdf-005-line-010", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-017", "pdf-005-line-020", "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-023", "pdf-005-line-026", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-030", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-042", "pdf-005-line-044", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-055", "pdf-005-line-057", "pdf-005-line-059", "pdf-005-line-060", "pdf-005-line-063", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-078", "pdf-005-line-080", "pdf-005-line-082", "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-099", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-105" ], "source_page": 5 } ], "title": "Artikel 5\nBetriebstätte" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.71977601493234, 603.7805524498519, 295.9478861409239, 650.0122591252878 ], "source_line_ids": [ "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00468", "p005-tsv00469", "p005-tsv00470", "p005-tsv00471", "p005-tsv00472", "p005-tsv00473", "p005-tsv00474", "p005-tsv00475", "p005-tsv00477", "p005-tsv00478", "p005-tsv00479", "p005-tsv00480", "p005-tsv00481", "p005-tsv00482", "p005-tsv00483", "p005-tsv00485", "p005-tsv00486", "p005-tsv00487", "p005-tsv00488", "p005-tsv00489", "p005-tsv00490", "p005-tsv00491", "p005-tsv00493", "p005-tsv00494", "p005-tsv00495", "p005-tsv00496", "p005-tsv00497", "p005-tsv00498", "p005-tsv00499", "p005-tsv00500", "p005-tsv00501", "p005-tsv00503", "p005-tsv00504" ], "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige\nPerson aus unbeweglichem Vermögen (einschließlich der Ein-\nkünfte aus land- und forstwirtschaftlichen Betrieben) bezieht,\ndas im anderen Vertragsstaat liegt, können im anderen Staat\nbesteuert werden." }, { "id": "para-2", "source_line_ids": [ "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", "pdf-005-line-135", "pdf-005-line-137", "pdf-005-line-139", "pdf-005-line-140" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.99662155856275, 655.5489904636632, 296.5015772281848, 770.4361657349556 ], "source_line_ids": [ "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", "pdf-005-line-135", "pdf-005-line-137", "pdf-005-line-139", "pdf-005-line-140" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00508", "p005-tsv00509", "p005-tsv00510", "p005-tsv00511", "p005-tsv00512", "p005-tsv00513", "p005-tsv00514", "p005-tsv00515", "p005-tsv00517", "p005-tsv00518", "p005-tsv00519", "p005-tsv00520", "p005-tsv00521", "p005-tsv00522", "p005-tsv00523", "p005-tsv00524", "p005-tsv00525", "p005-tsv00527", "p005-tsv00528", "p005-tsv00529", "p005-tsv00530", "p005-tsv00531", "p005-tsv00532", "p005-tsv00533", "p005-tsv00534", "p005-tsv00535", "p005-tsv00536", "p005-tsv00537", "p005-tsv00539", "p005-tsv00540", "p005-tsv00541", "p005-tsv00542", "p005-tsv00543", "p005-tsv00544", "p005-tsv00545", "p005-tsv00546", "p005-tsv00547", "p005-tsv00549", "p005-tsv00550", "p005-tsv00551", "p005-tsv00552", "p005-tsv00553", "p005-tsv00554", "p005-tsv00555", "p005-tsv00556", "p005-tsv00558", "p005-tsv00559", "p005-tsv00560", "p005-tsv00561", "p005-tsv00562", "p005-tsv00563", "p005-tsv00564", "p005-tsv00565", "p005-tsv00566", "p005-tsv00567", "p005-tsv00569", "p005-tsv00570", "p005-tsv00571", "p005-tsv00572", "p005-tsv00573", "p005-tsv00574", "p005-tsv00576", "p005-tsv00577", "p005-tsv00578", "p005-tsv00579", "p005-tsv00580", "p005-tsv00581", "p005-tsv00582", "p005-tsv00583", "p005-tsv00585", "p005-tsv00586", "p005-tsv00587", "p005-tsv00588", "p005-tsv00589", "p005-tsv00590", "p005-tsv00591", "p005-tsv00592", "p005-tsv00593", "p005-tsv00594", "p005-tsv00596", "p005-tsv00597", "p005-tsv00598", "p005-tsv00599", "p005-tsv00600", "p005-tsv00602", "p005-tsv00603", "p005-tsv00604", "p005-tsv00605", "p005-tsv00606", "p005-tsv00607", "p005-tsv00608", "p005-tsv00609", "p005-tsv00611" ], "text": "(2) Der Ausdruck „unbewegliches Vermögen‘ hat die Be-\ndeutung, die ihm nach dem Recht des Vertragsstaats zu-\nkommt, in dem das Vermögen liegt. Der Ausdruck umfaßt in je-\ndem Fall das Zubehör zum unbeweglichen Vermögen, das le-\nbende und tote Inventar land- und forstwirtschaftlicher Betrie-\nbe, die Rechte, für die die Vorschriften des Privatrechts über\nGrundstücke gelten, Nutzungsrechte an unbeweglichem Ver-\nmögen sowie Rechte auf veränderliche oder feste Vergütun-\ngen für die Ausbeutung oder das Recht auf Ausbeutung von\nMineralvorkommen, Quellen und anderen Bodenschätzen;\nSchiffe und Luftfahrzeuge gelten nicht als unbewegliches Ver-\nmögen." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-007" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.73655622958469, 67.54812232818152, 290.9646663555763, 94.67810588622163 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-007" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00020", "p006-tsv00021", "p006-tsv00022", "p006-tsv00023", "p006-tsv00024", "p006-tsv00025", "p006-tsv00026", "p006-tsv00027", "p006-tsv00028", "p006-tsv00029", "p006-tsv00031", "p006-tsv00032", "p006-tsv00033", "p006-tsv00034", "p006-tsv00035", "p006-tsv00036", "p006-tsv00037", "p006-tsv00038", "p006-tsv00040", "p006-tsv00041", "p006-tsv00042", "p006-tsv00043", "p006-tsv00044" ], "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nut-\nzung, der Vermietung oder Verpachtung sowie jeder anderen\nArt der Nutzung unbeweglichen Vermögens." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-016" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.73655622958469, 100.49167379151595, 290.9646663555763, 137.587773758632 ], "source_line_ids": [ "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-016" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00048", "p006-tsv00049", "p006-tsv00050", "p006-tsv00051", "p006-tsv00052", "p006-tsv00053", "p006-tsv00054", "p006-tsv00055", "p006-tsv00056", "p006-tsv00057", "p006-tsv00058", "p006-tsv00059", "p006-tsv00061", "p006-tsv00062", "p006-tsv00063", "p006-tsv00064", "p006-tsv00065", "p006-tsv00066", "p006-tsv00067", "p006-tsv00069", "p006-tsv00070", "p006-tsv00071", "p006-tsv00072", "p006-tsv00073", "p006-tsv00074", "p006-tsv00075", "p006-tsv00076", "p006-tsv00078", "p006-tsv00079", "p006-tsv00080" ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-\nweglichem Vermögen eines Unternehmens und für Einkünfte\naus unbeweglichem Vermögen, das der Ausübung einer selb-\nständigen Arbeit dient." } ], "source_heading_line_ids": [ "pdf-005-line-107", "pdf-005-line-108" ], "source_heading_word_ids": [ "p005-tsv00458", "p005-tsv00459", "p005-tsv00461", "p005-tsv00462", "p005-tsv00463", "p005-tsv00464" ], "source_pages": [ 5, 6 ], "source_spans": [ { "bbox": [ 66.71977601493234, 576.3737323248931, 296.5015772281848, 770.4361657349556 ], "source_line_ids": [ "pdf-005-line-107", "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-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", "pdf-005-line-135", "pdf-005-line-137", "pdf-005-line-139", "pdf-005-line-140" ], "source_page": 5 }, { "bbox": [ 61.73655622958469, 67.54812232818152, 290.9646663555763, 137.587773758632 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-007", "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-016" ], "source_page": 6 } ], "title": "Artikel 6\nEinkünfte aus unbeweglichem Vermögen" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "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-034", "pdf-006-line-035" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.18286514232385, 182.1584610325551, 290.68782081194587, 256.35066096678725 ], "source_line_ids": [ "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-034", "pdf-006-line-035" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00091", "p006-tsv00092", "p006-tsv00093", "p006-tsv00094", "p006-tsv00095", "p006-tsv00096", "p006-tsv00097", "p006-tsv00099", "p006-tsv00100", "p006-tsv00101", "p006-tsv00102", "p006-tsv00103", "p006-tsv00104", "p006-tsv00105", "p006-tsv00106", "p006-tsv00107", "p006-tsv00108", "p006-tsv00109", "p006-tsv00111", "p006-tsv00112", "p006-tsv00113", "p006-tsv00114", "p006-tsv00115", "p006-tsv00116", "p006-tsv00117", "p006-tsv00119", "p006-tsv00120", "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-tsv00138", "p006-tsv00139", "p006-tsv00141", "p006-tsv00142", "p006-tsv00143", "p006-tsv00144", "p006-tsv00145", "p006-tsv00146", "p006-tsv00147", "p006-tsv00148", "p006-tsv00150", "p006-tsv00151", "p006-tsv00152", "p006-tsv00153", "p006-tsv00154", "p006-tsv00155", "p006-tsv00156", "p006-tsv00157", "p006-tsv00159", "p006-tsv00160" ], "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-\nnen nur in diesem Staat besteuert werden, es sei denn, das\nUnternehmen übt seine Tätigkeit im anderen Vertragsstaat\ndurch eine dort gelegene Betriebstätte aus. Ubt das Unterneh-\nmen seine Tätigkeit auf diese Weise aus, so können die Ge-\nwinne des Unternehmens im anderen Staat besteuert werden,\njedoch nur insoweit, als sie dieser Betriebstätte zugerechnet\nwerden können." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-039", "pdf-006-line-041", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.90601959869342, 262.1642288720816, 290.41097526831544, 348.5372377507399 ], "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-039", "pdf-006-line-041", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00164", "p006-tsv00165", "p006-tsv00166", "p006-tsv00167", "p006-tsv00168", "p006-tsv00169", "p006-tsv00170", "p006-tsv00171", "p006-tsv00173", "p006-tsv00174", "p006-tsv00175", "p006-tsv00176", "p006-tsv00177", "p006-tsv00178", "p006-tsv00179", "p006-tsv00180", "p006-tsv00181", "p006-tsv00183", "p006-tsv00184", "p006-tsv00185", "p006-tsv00186", "p006-tsv00187", "p006-tsv00188", "p006-tsv00189", "p006-tsv00190", "p006-tsv00191", "p006-tsv00192", "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-tsv00210", "p006-tsv00211", "p006-tsv00213", "p006-tsv00214", "p006-tsv00215", "p006-tsv00216", "p006-tsv00217", "p006-tsv00218", "p006-tsv00219", "p006-tsv00220", "p006-tsv00222", "p006-tsv00223", "p006-tsv00224", "p006-tsv00225", "p006-tsv00226", "p006-tsv00227", "p006-tsv00228", "p006-tsv00230", "p006-tsv00231", "p006-tsv00232", "p006-tsv00233", "p006-tsv00234", "p006-tsv00235", "p006-tsv00236", "p006-tsv00237", "p006-tsv00238", "p006-tsv00240", "p006-tsv00241", "p006-tsv00242", "p006-tsv00243" ], "text": "(2) Übt ein Unternehmen eines Vertragsstaats seine Tätig-\nkeit im anderen Vertragsstaat durch eine dort gelegene Be-\ntriebstätte aus, so werden vorbehaltlich des Absatzes 3 in je-\ndem Vertragsstaat dieser Betriebstätte die Gewinne zuge-\nrechnet, die sie hätte erzielen können, wenn sie eine gleiche\noder ähnliche Tätigkeit unter gleichen oder ähnlichen Bedin-\ngungen als selbständiges Unternehmen ausgeübt hätte und\nim Verkehr mit dem Unternehmen, dessen Betriebstätte sie ist,\nvöllig unabhängig gewesen wäre." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-065" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.18286514232385, 356.01182505754684, 290.41097526831544, 410.2717921736271 ], "source_line_ids": [ "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-065" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00247", "p006-tsv00248", "p006-tsv00249", "p006-tsv00250", "p006-tsv00251", "p006-tsv00252", "p006-tsv00253", "p006-tsv00254", "p006-tsv00255", "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-tsv00272", "p006-tsv00273", "p006-tsv00274", "p006-tsv00275", "p006-tsv00276", "p006-tsv00277", "p006-tsv00278", "p006-tsv00279", "p006-tsv00281", "p006-tsv00282", "p006-tsv00283", "p006-tsv00284", "p006-tsv00285", "p006-tsv00286", "p006-tsv00287", "p006-tsv00288", "p006-tsv00289", "p006-tsv00290", "p006-tsv00292", "p006-tsv00293" ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte wer-\nden die für diese Betriebstätte entstandenen Aufwendungen,\neinschließlich der Geschäftsführungs- und allgemeinen Ver-\nwaltungskosten, zum Abzug zugelassen, gleichgültig, ob sie in\ndem Staat, in dem die Betriebstätte liegt, oder anderswo ent-\nstanden sind." }, { "id": "para-4", "source_line_ids": [ "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" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.18286514232385, 417.7463794804341, 290.68782081194587, 491.66174284774746 ], "source_line_ids": [ "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" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00297", "p006-tsv00298", "p006-tsv00299", "p006-tsv00300", "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-tsv00317", "p006-tsv00318", "p006-tsv00319", "p006-tsv00320", "p006-tsv00321", "p006-tsv00322", "p006-tsv00323", "p006-tsv00324", "p006-tsv00326", "p006-tsv00327", "p006-tsv00328", "p006-tsv00329", "p006-tsv00330", "p006-tsv00331", "p006-tsv00332", "p006-tsv00333", "p006-tsv00334", "p006-tsv00336", "p006-tsv00337", "p006-tsv00338", "p006-tsv00339", "p006-tsv00340", "p006-tsv00341", "p006-tsv00342", "p006-tsv00343", "p006-tsv00344", "p006-tsv00346", "p006-tsv00347", "p006-tsv00348", "p006-tsv00349", "p006-tsv00350", "p006-tsv00351", "p006-tsv00352", "p006-tsv00353", "p006-tsv00355", "p006-tsv00356", "p006-tsv00357", "p006-tsv00358", "p006-tsv00359", "p006-tsv00360", "p006-tsv00361", "p006-tsv00362", "p006-tsv00363", "p006-tsv00364", "p006-tsv00366" ], "text": "(4) Soweit es in einem Vertragsstaat üblich ist, die einer Be-\ntriebstätte zuzurechnenden Gewinne durch Aufteilung der Ge-\nsamtgewinne des Unternehmens auf seine einzelnen Teile zu\nermitteln, schließt Absatz 2 nicht aus, daß dieser Vertrags-\nstaat die zu besteuernden Gewinne nach der üblichen Auftei-\nlung ermittelt; die gewählte Gewinnaufteilung muß jedoch der-\nart sein, daß das Ergebnis mit den Grundsätzen dieses Artikels\nübereinstimmt." }, { "id": "para-5", "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.075482967802145, 513.5318316343308, 289.3035930937937, 541.769161460046 ], "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00370", "p006-tsv00371", "p006-tsv00372", "p006-tsv00373", "p006-tsv00374", "p006-tsv00375", "p006-tsv00376", "p006-tsv00377", "p006-tsv00378", "p006-tsv00379", "p006-tsv00381", "p006-tsv00382", "p006-tsv00383", "p006-tsv00384", "p006-tsv00385", "p006-tsv00386", "p006-tsv00387", "p006-tsv00388", "p006-tsv00389", "p006-tsv00391" ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder Waren\nfür das Unternehmen wird einer Betriebstätte kein Gewinn zu-\ngerechnet." }, { "id": "para-6", "source_line_ids": [ "pdf-006-line-090", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.62917405506299, 546.1985465307465, 289.8572841810546, 583.2946464978626 ], "source_line_ids": [ "pdf-006-line-090", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00395", "p006-tsv00396", "p006-tsv00397", "p006-tsv00398", "p006-tsv00399", "p006-tsv00400", "p006-tsv00401", "p006-tsv00402", "p006-tsv00403", "p006-tsv00405", "p006-tsv00406", "p006-tsv00407", "p006-tsv00408", "p006-tsv00409", "p006-tsv00410", "p006-tsv00411", "p006-tsv00413", "p006-tsv00414", "p006-tsv00415", "p006-tsv00416", "p006-tsv00417", "p006-tsv00418", "p006-tsv00419", "p006-tsv00420", "p006-tsv00421", "p006-tsv00422", "p006-tsv00424", "p006-tsv00425", "p006-tsv00426", "p006-tsv00427", "p006-tsv00428", "p006-tsv00429" ], "text": "(6) Bei der Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr auf\ndieselbe Art zu ermitteln, es sei denn, daß ausreichende Grün-\nde dafür bestehen, anders zu verfahren." }, { "id": "para-7", "source_line_ids": [ "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.90601959869342, 588.8313778362381, 290.134129724685, 625.3738046695166 ], "source_line_ids": [ "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00433", "p006-tsv00434", "p006-tsv00435", "p006-tsv00436", "p006-tsv00437", "p006-tsv00438", "p006-tsv00439", "p006-tsv00440", "p006-tsv00441", "p006-tsv00442", "p006-tsv00444", "p006-tsv00445", "p006-tsv00446", "p006-tsv00447", "p006-tsv00448", "p006-tsv00449", "p006-tsv00450", "p006-tsv00451", "p006-tsv00453", "p006-tsv00454", "p006-tsv00455", "p006-tsv00456", "p006-tsv00457", "p006-tsv00458", "p006-tsv00459", "p006-tsv00461", "p006-tsv00462", "p006-tsv00463" ], "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen Ar-\ntikeln dieses Abkommens behandelt werden, so werden die\nBestimmungen jener Artikel durch die Bestimmungen dieses\nArtikels nicht berührt." } ], "source_heading_line_ids": [ "pdf-006-line-018", "pdf-006-line-020" ], "source_heading_word_ids": [ "p006-tsv00084", "p006-tsv00085", "p006-tsv00087" ], "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.075482967802145, 154.75164090759617, 290.68782081194587, 625.3738046695166 ], "source_line_ids": [ "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-034", "pdf-006-line-035", "pdf-006-line-036", "pdf-006-line-039", "pdf-006-line-041", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052", "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-084", "pdf-006-line-086", "pdf-006-line-088", "pdf-006-line-090", "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" ], "source_page": 6 } ], "title": "Artikel 7\nUnternehmensgewinne" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.62917405506299, 669.1139822426834, 289.8572841810546, 705.9332456428806 ], "source_line_ids": [ "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00476", "p006-tsv00477", "p006-tsv00478", "p006-tsv00479", "p006-tsv00480", "p006-tsv00481", "p006-tsv00482", "p006-tsv00483", "p006-tsv00484", "p006-tsv00486", "p006-tsv00487", "p006-tsv00488", "p006-tsv00489", "p006-tsv00490", "p006-tsv00491", "p006-tsv00492", "p006-tsv00493", "p006-tsv00494", "p006-tsv00496", "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" ], "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-\nzeugen im internationalen Verkehr können nur in dem Ver-\ntragsstaat besteuert werden, in dem sich der Ort der tatsäch-\nlichen Geschäftsleitung des Unternehmens befindet." }, { "id": "para-2", "source_line_ids": [ "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, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.35232851143257, 712.0236501150937, 289.58043863742415, 766.2836172311739 ], "source_line_ids": [ "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 } ], "source_word_ids": [ "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", "p006-tsv00529", "p006-tsv00530", "p006-tsv00531", "p006-tsv00533", "p006-tsv00534", "p006-tsv00535", "p006-tsv00536", "p006-tsv00537", "p006-tsv00538", "p006-tsv00539", "p006-tsv00540", "p006-tsv00541", "p006-tsv00542", "p006-tsv00543", "p006-tsv00544", "p006-tsv00546", "p006-tsv00547", "p006-tsv00548", "p006-tsv00549", "p006-tsv00550", "p006-tsv00551", "p006-tsv00552", "p006-tsv00553", "p006-tsv00554", "p006-tsv00556", "p006-tsv00557", "p006-tsv00558", "p006-tsv00559", "p006-tsv00560", "p006-tsv00561", "p006-tsv00562", "p006-tsv00563", "p006-tsv00564", "p006-tsv00565", "p006-tsv00566", "p006-tsv00568", "p006-tsv00569", "p006-tsv00570", "p006-tsv00571" ], "text": "(2) Befindet sich der Ort der tatsächlichen Geschäftsleitung\neines Unternehmens der Seeschiffahrt an Bord eines Schiffes,\nso gilt er als in dem Vertragsstaat gelegen, in dem der Heimat-\nhafen des Schiffes liegt, oder, wenn kein Heimathafen vorhan-\nden ist, in dem Vertragsstaat, in dem die Person ansässig ist,\ndie das Schiff betreibt." }, { "id": "para-3", "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 58.96810079328045, 66.99444919434396, 287.9193653756416, 93.8475961854653 ], "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00010", "p007-tsv00011", "p007-tsv00012", "p007-tsv00013", "p007-tsv00014", "p007-tsv00015", "p007-tsv00016", "p007-tsv00017", "p007-tsv00018", "p007-tsv00019", "p007-tsv00020", "p007-tsv00021", "p007-tsv00023", "p007-tsv00024", "p007-tsv00025", "p007-tsv00026", "p007-tsv00027", "p007-tsv00028", "p007-tsv00029", "p007-tsv00031", "p007-tsv00032" ], "text": "(3) Absatz 1 gilt auch für Gewinne aus der Beteiligung an ei-\nnem Pool, einer Betriebsgemeinschaft oder einer internationa-\nlen Betriebsstelle." } ], "source_heading_line_ids": [ "pdf-006-line-105", "pdf-006-line-107" ], "source_heading_word_ids": [ "p006-tsv00467", "p006-tsv00468", "p006-tsv00470", "p006-tsv00471", "p006-tsv00472" ], "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 60.35232851143257, 641.4303255508057, 289.8572841810546, 766.2836172311739 ], "source_line_ids": [ "pdf-006-line-105", "pdf-006-line-107", "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "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 }, { "bbox": [ 58.96810079328045, 66.99444919434396, 287.9193653756416, 93.8475961854653 ], "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007" ], "source_page": 7 } ], "title": "Artikel 8\nSeeschiffahrt und Luftfahrt" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-017", "pdf-007-line-020", "pdf-007-line-021", "pdf-007-line-022", "pdf-007-line-024", "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-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-046", "pdf-007-line-047" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 58.96810079328045, 145.33919763235778, 288.4730564629025, 341.89316014468926 ], "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-017", "pdf-007-line-020", "pdf-007-line-021", "pdf-007-line-022", "pdf-007-line-024", "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-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-046", "pdf-007-line-047" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00042", "p007-tsv00046", "p007-tsv00047", "p007-tsv00048", "p007-tsv00049", "p007-tsv00050", "p007-tsv00051", "p007-tsv00052", "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-tsv00070", "p007-tsv00071", "p007-tsv00075", "p007-tsv00079", "p007-tsv00080", "p007-tsv00081", "p007-tsv00082", "p007-tsv00083", "p007-tsv00084", "p007-tsv00085", "p007-tsv00086", "p007-tsv00087", "p007-tsv00115", "p007-tsv00089", "p007-tsv00090", "p007-tsv00091", "p007-tsv00092", "p007-tsv00093", "p007-tsv00094", "p007-tsv00095", "p007-tsv00096", "p007-tsv00098", "p007-tsv00099", "p007-tsv00100", "p007-tsv00101", "p007-tsv00102", "p007-tsv00103", "p007-tsv00107", "p007-tsv00108", "p007-tsv00109", "p007-tsv00110", "p007-tsv00111", "p007-tsv00119", "p007-tsv00120", "p007-tsv00121", "p007-tsv00122", "p007-tsv00123", "p007-tsv00124", "p007-tsv00125", "p007-tsv00126", "p007-tsv00127", "p007-tsv00128", "p007-tsv00130", "p007-tsv00131", "p007-tsv00132", "p007-tsv00133", "p007-tsv00134", "p007-tsv00135", "p007-tsv00137", "p007-tsv00138", "p007-tsv00139", "p007-tsv00140", "p007-tsv00141", "p007-tsv00142", "p007-tsv00143", "p007-tsv00144", "p007-tsv00146", "p007-tsv00147", "p007-tsv00148", "p007-tsv00149", "p007-tsv00150", "p007-tsv00151", "p007-tsv00153", "p007-tsv00154", "p007-tsv00155", "p007-tsv00156", "p007-tsv00157", "p007-tsv00158", "p007-tsv00159", "p007-tsv00160", "p007-tsv00161", "p007-tsv00162", "p007-tsv00164", "p007-tsv00165", "p007-tsv00166", "p007-tsv00167", "p007-tsv00168", "p007-tsv00169", "p007-tsv00170", "p007-tsv00171", "p007-tsv00173", "p007-tsv00174", "p007-tsv00175", "p007-tsv00176", "p007-tsv00177", "p007-tsv00178", "p007-tsv00179", "p007-tsv00180", "p007-tsv00181", "p007-tsv00183", "p007-tsv00184", "p007-tsv00185", "p007-tsv00186", "p007-tsv00187", "p007-tsv00188", "p007-tsv00190" ], "text": "Wenn\na) ein Unternehmen eines Vertragsstaats unmittelbar oder\nmittelbar an der Geschäftsleitung, der Kontrolle oder dem\nKapital eines Unternehmens des anderen Vertragsstaats\nbeteiligt ist\noder\nb) dieselben Personen unmittelbar oder mittelbar an der Ge-\n=\nschäftsleitung, der Kontrolle oder dem Kapital eines Unter-\nnehmens eines Vertragsstaats und eines Unternehmens\ndes anderen Vertragsstaats beteiligt sind\nund in diesen Fällen die beiden Unternehmen in ihren kauf-\nmännischen oder finanziellen Beziehungen an vereinbarte\noder auferlegte Bedingungen gebunden sind, die von denen\nabweichen, die unabhängige Unternehmen miteinander ver-\neinbaren würden, so dürfen die Gewinne, die eines der Unter-\nnehmen ohne diese Bedingungen erzielt hätte, wegen dieser\nBedingungen aber nicht erzielt hat, den Gewinnen dieses Un-\nternehmens zugerechnet und entsprechend besteuert wer-\nden." } ], "source_heading_line_ids": [ "pdf-007-line-009", "pdf-007-line-012" ], "source_heading_word_ids": [ "p007-tsv00036", "p007-tsv00037", "p007-tsv00039", "p007-tsv00040" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 58.96810079328045, 117.37870437356133, 288.4730564629025, 341.89316014468926 ], "source_line_ids": [ "pdf-007-line-009", "pdf-007-line-012", "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-017", "pdf-007-line-020", "pdf-007-line-021", "pdf-007-line-022", "pdf-007-line-024", "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-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-046", "pdf-007-line-047" ], "source_page": 7 } ], "title": "Artikel 9\nVerbundene Unternehmen" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-056" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 60.62917405506299, 381.4807892140743, 289.8572841810546, 409.44128247287074 ], "source_line_ids": [ "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-056" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00201", "p007-tsv00202", "p007-tsv00203", "p007-tsv00204", "p007-tsv00205", "p007-tsv00206", "p007-tsv00207", "p007-tsv00208", "p007-tsv00210", "p007-tsv00211", "p007-tsv00212", "p007-tsv00213", "p007-tsv00214", "p007-tsv00215", "p007-tsv00216", "p007-tsv00217", "p007-tsv00219", "p007-tsv00220", "p007-tsv00221", "p007-tsv00222", "p007-tsv00223", "p007-tsv00224", "p007-tsv00225", "p007-tsv00226" ], "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige\nGesellschaft an eine im anderen Vertragsstaat ansässige Per-\nson zahlt, können im anderen Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-059", "pdf-007-line-060", "pdf-007-line-062", "pdf-007-line-064", "pdf-007-line-067", "pdf-007-line-069", "pdf-007-line-070", "pdf-007-line-072", "pdf-007-line-074" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 60.62917405506299, 414.70117724432754, 290.41097526831544, 503.01204209141736 ], "source_line_ids": [ "pdf-007-line-059", "pdf-007-line-060", "pdf-007-line-062", "pdf-007-line-064", "pdf-007-line-067", "pdf-007-line-069", "pdf-007-line-070", "pdf-007-line-072", "pdf-007-line-074" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00230", "p007-tsv00231", "p007-tsv00232", "p007-tsv00233", "p007-tsv00234", "p007-tsv00235", "p007-tsv00236", "p007-tsv00237", "p007-tsv00238", "p007-tsv00240", "p007-tsv00241", "p007-tsv00242", "p007-tsv00243", "p007-tsv00244", "p007-tsv00245", "p007-tsv00246", "p007-tsv00247", "p007-tsv00248", "p007-tsv00250", "p007-tsv00251", "p007-tsv00252", "p007-tsv00253", "p007-tsv00254", "p007-tsv00255", "p007-tsv00256", "p007-tsv00257", "p007-tsv00258", "p007-tsv00259", "p007-tsv00261", "p007-tsv00262", "p007-tsv00263", "p007-tsv00264", "p007-tsv00265", "p007-tsv00266", "p007-tsv00267", "p007-tsv00268", "p007-tsv00269", "p007-tsv00270", "p007-tsv00272", "p007-tsv00273", "p007-tsv00274", "p007-tsv00275", "p007-tsv00276", "p007-tsv00277", "p007-tsv00278", "p007-tsv00279", "p007-tsv00281", "p007-tsv00282", "p007-tsv00283", "p007-tsv00287", "p007-tsv00288", "p007-tsv00289", "p007-tsv00290", "p007-tsv00291", "p007-tsv00292", "p007-tsv00293", "p007-tsv00294", "p007-tsv00296", "p007-tsv00297", "p007-tsv00298", "p007-tsv00299", "p007-tsv00300", "p007-tsv00301", "p007-tsv00302", "p007-tsv00303", "p007-tsv00304", "p007-tsv00305", "p007-tsv00307" ], "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-\nstaat, in dem die die Dividenden zahlende Gesellschaft ansäs-\nsig ist, nach dem Recht dieses Staates besteuert werden; die\nSteuer darf aber, wenn der Empfänger der Dividenden der Nut-\nzungsberechtigte ist, 15 vom Hundert des Bruttobetrags der\nDividenden nicht übersteigen.\nDieser Absatz berührt nicht die Besteuerung der Gesellschaft\nin bezug auf die Gewinne, aus denen die Dividenden gezahlt\nwerden." }, { "id": "para-3", "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" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 61.18286514232385, 509.3792831305492, 290.9646663555763, 574.4358763564617 ], "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" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00311", "p007-tsv00312", "p007-tsv00313", "p007-tsv00314", "p007-tsv00315", "p007-tsv00316", "p007-tsv00317", "p007-tsv00318", "p007-tsv00320", "p007-tsv00321", "p007-tsv00322", "p007-tsv00323", "p007-tsv00324", "p007-tsv00325", "p007-tsv00326", "p007-tsv00327", "p007-tsv00329", "p007-tsv00330", "p007-tsv00331", "p007-tsv00332", "p007-tsv00333", "p007-tsv00334", "p007-tsv00335", "p007-tsv00336", "p007-tsv00337", "p007-tsv00338", "p007-tsv00340", "p007-tsv00341", "p007-tsv00342", "p007-tsv00343", "p007-tsv00344", "p007-tsv00345", "p007-tsv00346", "p007-tsv00347", "p007-tsv00349", "p007-tsv00350", "p007-tsv00351", "p007-tsv00352", "p007-tsv00353", "p007-tsv00354", "p007-tsv00355", "p007-tsv00356", "p007-tsv00358", "p007-tsv00359", "p007-tsv00360", "p007-tsv00361", "p007-tsv00362", "p007-tsv00363", "p007-tsv00364", "p007-tsv00366", "p007-tsv00367", "p007-tsv00368", "p007-tsv00369" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividen-\nden\" bedeutet Einkünfte aus Aktien, andere Einkünfte, die\nnach dem Recht des Staates, in dem die ausschüttende Ge-\nsellschaft ansässig ist, den Einkünften aus Aktien gleichge-\nstellt sind, Einkünfte eines stillen Gesellschafters aus seiner\nBeteiligung als stiller Gesellschafter und Ausschüttungen auf\nAnteilscheine an einem Investmentvermögen." }, { "id": "para-4", "source_line_ids": [ "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 61.45971068595427, 580.249444261756, 290.9646663555763, 665.2382703058205 ], "source_line_ids": [ "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00373", "p007-tsv00374", "p007-tsv00375", "p007-tsv00376", "p007-tsv00377", "p007-tsv00378", "p007-tsv00379", "p007-tsv00380", "p007-tsv00381", "p007-tsv00382", "p007-tsv00383", "p007-tsv00384", "p007-tsv00386", "p007-tsv00387", "p007-tsv00388", "p007-tsv00389", "p007-tsv00390", "p007-tsv00392", "p007-tsv00393", "p007-tsv00394", "p007-tsv00395", "p007-tsv00396", "p007-tsv00397", "p007-tsv00398", "p007-tsv00399", "p007-tsv00400", "p007-tsv00402", "p007-tsv00403", "p007-tsv00404", "p007-tsv00405", "p007-tsv00406", "p007-tsv00407", "p007-tsv00408", "p007-tsv00409", "p007-tsv00410", "p007-tsv00412", "p007-tsv00413", "p007-tsv00414", "p007-tsv00415", "p007-tsv00416", "p007-tsv00417", "p007-tsv00418", "p007-tsv00420", "p007-tsv00421", "p007-tsv00422", "p007-tsv00423", "p007-tsv00424", "p007-tsv00425", "p007-tsv00426", "p007-tsv00427", "p007-tsv00428", "p007-tsv00430", "p007-tsv00431", "p007-tsv00432", "p007-tsv00433", "p007-tsv00434", "p007-tsv00435", "p007-tsv00436", "p007-tsv00437", "p007-tsv00438", "p007-tsv00440", "p007-tsv00441", "p007-tsv00442", "p007-tsv00443", "p007-tsv00444", "p007-tsv00445", "p007-tsv00446", "p007-tsv00447", "p007-tsv00449", "p007-tsv00450", "p007-tsv00451", "p007-tsv00452", "p007-tsv00453", "p007-tsv00454", "p007-tsv00455", "p007-tsv00456" ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im.ande-\nren Vertragsstaat, in dem die die Dividenden zahlende Gesell-\nschaft ansässig ist, eine gewerbliche Tätigkeit durch eine dort\ngelegene Betriebstätte oder eine selbständige Arbeit durch\neine dort gelegene feste Einrichtung ausübt und die Beteili-\ngung, für die die Dividenden gezahlt werden, tatsächlich zu\ndieser Betriebstätte oder festen Einrichtung gehört. In diesem\nFall ist Artikel 7 beziehungsweise Artikel 14 anzuwenden." }, { "id": "para-5", "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-113", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-123", "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 61.18286514232385, 690.707234462348, 290.41097526831544, 765.7299440973364 ], "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-113", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-123" ], "source_page": 7 }, { "bbox": [ 65.88923938404106, 71.14699769812562, 295.3941950536631, 106.85891483064782 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00460", "p007-tsv00461", "p007-tsv00462", "p007-tsv00463", "p007-tsv00464", "p007-tsv00465", "p007-tsv00466", "p007-tsv00467", "p007-tsv00469", "p007-tsv00470", "p007-tsv00471", "p007-tsv00472", "p007-tsv00473", "p007-tsv00474", "p007-tsv00475", "p007-tsv00476", "p007-tsv00478", "p007-tsv00479", "p007-tsv00480", "p007-tsv00481", "p007-tsv00482", "p007-tsv00483", "p007-tsv00484", "p007-tsv00485", "p007-tsv00486", "p007-tsv00487", "p007-tsv00488", "p007-tsv00490", "p007-tsv00491", "p007-tsv00492", "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-tsv00507", "p007-tsv00508", "p007-tsv00510", "p007-tsv00511", "p007-tsv00512", "p007-tsv00513", "p007-tsv00514", "p007-tsv00515", "p007-tsv00516", "p007-tsv00517", "p007-tsv00518", "p007-tsv00519", "p007-tsv00521", "p007-tsv00522", "p007-tsv00523", "p007-tsv00524", "p007-tsv00525", "p007-tsv00526", "p007-tsv00527", "p007-tsv00528", "p007-tsv00529", "p007-tsv00531", "p007-tsv00532", "p007-tsv00533", "p007-tsv00534", "p007-tsv00535", "p007-tsv00536", "p007-tsv00537", "p007-tsv00538", "p008-tsv00020", "p008-tsv00021", "p008-tsv00022", "p008-tsv00023", "p008-tsv00024", "p008-tsv00025", "p008-tsv00026", "p008-tsv00027", "p008-tsv00029", "p008-tsv00030", "p008-tsv00031", "p008-tsv00032", "p008-tsv00033", "p008-tsv00034", "p008-tsv00035", "p008-tsv00036", "p008-tsv00038", "p008-tsv00039", "p008-tsv00040", "p008-tsv00041", "p008-tsv00042", "p008-tsv00043", "p008-tsv00044", "p008-tsv00045", "p008-tsv00047", "p008-tsv00048", "p008-tsv00049", "p008-tsv00050", "p008-tsv00051", "p008-tsv00052", "p008-tsv00053" ], "text": "(5) Bezieht eine in einem Vertragsstaat ansässige Gesell-\nschaft Gewinne oder Einkünfte aus dem anderen Vertrags-\nstaat, so darf dieser andere Staat weder die von der Gesell-\nschaft gezahlten Dividenden besteuern, es sei denn, daß diese\nDividenden an eine im anderen Staat ansässige Person ge-\nzahlt werden oder daß die Beteiligung, für die die Dividenden\ngezahlt werden, tatsächlich zu einer im anderen Staat gelege-\nnen Betriebstätte oder festen Einrichtung gehört, noch Gewin-\nne der Gesellschaft einer Steuer für nichtausgeschüttete Ge-\nwinne unterwerfen, selbst wenn die gezahlten Dividenden oder\ndie nichtausgeschütteten Gewinne ganz oder teilweise aus im\nanderen Staat erzielten Gewinnen oder Einkünften bestehen." } ], "source_heading_line_ids": [ "pdf-007-line-049", "pdf-007-line-051" ], "source_heading_word_ids": [ "p007-tsv00194", "p007-tsv00195", "p007-tsv00197" ], "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 60.62917405506299, 354.3508056560342, 290.9646663555763, 765.7299440973364 ], "source_line_ids": [ "pdf-007-line-049", "pdf-007-line-051", "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-056", "pdf-007-line-059", "pdf-007-line-060", "pdf-007-line-062", "pdf-007-line-064", "pdf-007-line-067", "pdf-007-line-069", "pdf-007-line-070", "pdf-007-line-072", "pdf-007-line-074", "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-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105", "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-113", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-123" ], "source_page": 7 }, { "bbox": [ 65.88923938404106, 71.14699769812562, 295.3941950536631, 106.85891483064782 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009" ], "source_page": 8 } ], "title": "Artikel 10\nDividenden" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 65.3355482967802, 150.32225583689575, 294.56365842277177, 177.1754028280171 ], "source_line_ids": [ "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00064", "p008-tsv00065", "p008-tsv00066", "p008-tsv00067", "p008-tsv00068", "p008-tsv00069", "p008-tsv00070", "p008-tsv00071", "p008-tsv00072", "p008-tsv00074", "p008-tsv00075", "p008-tsv00076", "p008-tsv00077", "p008-tsv00078", "p008-tsv00079", "p008-tsv00080", "p008-tsv00081", "p008-tsv00083", "p008-tsv00084", "p008-tsv00085", "p008-tsv00086", "p008-tsv00087", "p008-tsv00088", "p008-tsv00089" ], "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an\neine im anderen Vertragsstaat ansässige Person gezahlt wer-\nden, können im anderen Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026", "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 65.05870275314979, 183.54264386714897, 294.8405039664022, 257.1811706675436 ], "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026", "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00093", "p008-tsv00094", "p008-tsv00095", "p008-tsv00096", "p008-tsv00097", "p008-tsv00098", "p008-tsv00099", "p008-tsv00100", "p008-tsv00101", "p008-tsv00103", "p008-tsv00104", "p008-tsv00105", "p008-tsv00106", "p008-tsv00107", "p008-tsv00108", "p008-tsv00109", "p008-tsv00110", "p008-tsv00111", "p008-tsv00112", "p008-tsv00114", "p008-tsv00115", "p008-tsv00116", "p008-tsv00117", "p008-tsv00118", "p008-tsv00119", "p008-tsv00120", "p008-tsv00121", "p008-tsv00122", "p008-tsv00123", "p008-tsv00125", "p008-tsv00126", "p008-tsv00127", "p008-tsv00128", "p008-tsv00129", "p008-tsv00130", "p008-tsv00131", "p008-tsv00132", "p008-tsv00133", "p008-tsv00135", "p008-tsv00136", "p008-tsv00137", "p008-tsv00138", "p008-tsv00139", "p008-tsv00140", "p008-tsv00141", "p008-tsv00142", "p008-tsv00144", "p008-tsv00145", "p008-tsv00146", "p008-tsv00147", "p008-tsv00148", "p008-tsv00149", "p008-tsv00150", "p008-tsv00152", "p008-tsv00153", "p008-tsv00154", "p008-tsv00155", "p008-tsv00156", "p008-tsv00158" ], "text": "(2) Diese Zinsen können jedoch auch in dem Vertragsstaat,\naus dem sie stammen, nach dem Recht dieses Staates be-\nsteuert werden; die Steuer darf aber, wenn der Empfänger der\nZinsen der Nutzungsberechtigte ist, 10 vom Hundert des Brut-\ntobetrags der Zinsen nicht übersteigen. Die zuständigen Be-\nhörden der Vertragsstaaten regeln in gegenseitigem Einver-\nnehmen, wie diese Begrenzungsbestimmung durchzuführen\nist." }, { "id": "para-3", "source_line_ids": [ "pdf-008-line-036", "pdf-008-line-037", "pdf-008-line-040", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-051", "pdf-008-line-053" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 64.22816612225851, 261.05688260440644, 294.2868128791414, 359.88753699440974 ], "source_line_ids": [ "pdf-008-line-036", "pdf-008-line-037", "pdf-008-line-040", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-051", "pdf-008-line-053" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00161", "p008-tsv00162", "p008-tsv00163", "p008-tsv00164", "p008-tsv00165", "p008-tsv00166", "p008-tsv00167", "p008-tsv00171", "p008-tsv00172", "p008-tsv00173", "p008-tsv00174", "p008-tsv00175", "p008-tsv00176", "p008-tsv00177", "p008-tsv00178", "p008-tsv00180", "p008-tsv00181", "p008-tsv00182", "p008-tsv00183", "p008-tsv00184", "p008-tsv00185", "p008-tsv00186", "p008-tsv00188", "p008-tsv00189", "p008-tsv00190", "p008-tsv00191", "p008-tsv00192", "p008-tsv00193", "p008-tsv00196", "p008-tsv00197", "p008-tsv00198", "p008-tsv00199", "p008-tsv00200", "p008-tsv00201", "p008-tsv00202", "p008-tsv00203", "p008-tsv00204", "p008-tsv00205", "p008-tsv00207", "p008-tsv00208", "p008-tsv00209", "p008-tsv00210", "p008-tsv00211", "p008-tsv00212", "p008-tsv00213", "p008-tsv00215", "p008-tsv00216", "p008-tsv00217", "p008-tsv00218", "p008-tsv00219", "p008-tsv00220", "p008-tsv00221", "p008-tsv00223", "p008-tsv00224", "p008-tsv00225", "p008-tsv00227", "p008-tsv00228", "p008-tsv00229", "p008-tsv00230", "p008-tsv00231", "p008-tsv00232", "p008-tsv00233", "p008-tsv00234", "p008-tsv00236" ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland stammen\nund an die neuseeländische Regierung gezahlt werden,\nsind von der deutschen Steuer befreit;\nb) Zinsen, die aus Neuseeland stammen und an die deutsche\nRegierung, die Deutsche Bundesbank, die Kreditanstalt für\nWiederaufbau oder die Deutsche Gesellschaft für wirt-\nschaftliche Zusammenarbeit (Entwicklungsgesellschaft)\ngezahlt werden, sind von der neuseeländischen Steuer be-\nfreit." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "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": [ 65.05870275314979, 365.70110489970403, 294.2868128791414, 449.3057481091746 ], "source_line_ids": [ "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00240", "p008-tsv00241", "p008-tsv00242", "p008-tsv00243", "p008-tsv00244", "p008-tsv00245", "p008-tsv00246", "p008-tsv00247", "p008-tsv00248", "p008-tsv00250", "p008-tsv00251", "p008-tsv00252", "p008-tsv00253", "p008-tsv00254", "p008-tsv00255", "p008-tsv00256", "p008-tsv00257", "p008-tsv00258", "p008-tsv00260", "p008-tsv00261", "p008-tsv00262", "p008-tsv00263", "p008-tsv00264", "p008-tsv00265", "p008-tsv00267", "p008-tsv00268", "p008-tsv00269", "p008-tsv00270", "p008-tsv00271", "p008-tsv00272", "p008-tsv00273", "p008-tsv00274", "p008-tsv00275", "p008-tsv00277", "p008-tsv00278", "p008-tsv00279", "p008-tsv00280", "p008-tsv00281", "p008-tsv00282", "p008-tsv00283", "p008-tsv00284", "p008-tsv00286", "p008-tsv00287", "p008-tsv00288", "p008-tsv00289", "p008-tsv00290", "p008-tsv00291", "p008-tsv00292", "p008-tsv00293", "p008-tsv00295", "p008-tsv00296", "p008-tsv00297", "p008-tsv00298", "p008-tsv00299", "p008-tsv00300", "p008-tsv00301", "p008-tsv00303", "p008-tsv00304", "p008-tsv00305", "p008-tsv00306", "p008-tsv00307", "p008-tsv00308", "p008-tsv00309", "p008-tsv00310", "p008-tsv00311", "p008-tsv00312", "p008-tsv00314", "p008-tsv00315", "p008-tsv00316", "p008-tsv00317", "p008-tsv00318", "p008-tsv00319", "p008-tsv00320", "p008-tsv00321" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Zinsen‘‘ be-\ndeutet Einkünfte aus Forderungen jeder Art, auch wenn die\nForderungen durch Pfandrechte an Grundstücken gesichert\noder mit einer Beteiligung am Gewinn des Schuldners ausge-\nstattet sind, und insbesondere Einkünfte aus öffentlichen An-\nleihen und aus Obligationen einschließlich der damit verbun-\ndenen Aufgelder. Zuschläge für verspätete Zahlung gelten\nnicht als Zinsen im Sinne dieses Artikels. Der Ausdruck „Zin-\nsen‘ umfaßt nicht unter Artikel 10 fallende Einkünfte." }, { "id": "para-5", "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087", "pdf-008-line-089" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 64.78185720951936, 456.22666228214405, 294.2868128791414, 539.8313054916146 ], "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087", "pdf-008-line-089" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00325", "p008-tsv00326", "p008-tsv00327", "p008-tsv00328", "p008-tsv00329", "p008-tsv00330", "p008-tsv00331", "p008-tsv00332", "p008-tsv00333", "p008-tsv00334", "p008-tsv00335", "p008-tsv00336", "p008-tsv00338", "p008-tsv00339", "p008-tsv00340", "p008-tsv00341", "p008-tsv00342", "p008-tsv00343", "p008-tsv00345", "p008-tsv00346", "p008-tsv00347", "p008-tsv00348", "p008-tsv00349", "p008-tsv00350", "p008-tsv00351", "p008-tsv00352", "p008-tsv00353", "p008-tsv00355", "p008-tsv00356", "p008-tsv00357", "p008-tsv00358", "p008-tsv00359", "p008-tsv00360", "p008-tsv00361", "p008-tsv00362", "p008-tsv00364", "p008-tsv00365", "p008-tsv00366", "p008-tsv00367", "p008-tsv00368", "p008-tsv00369", "p008-tsv00370", "p008-tsv00371", "p008-tsv00372", "p008-tsv00374", "p008-tsv00375", "p008-tsv00376", "p008-tsv00377", "p008-tsv00378", "p008-tsv00379", "p008-tsv00380", "p008-tsv00381", "p008-tsv00382", "p008-tsv00383", "p008-tsv00385", "p008-tsv00386", "p008-tsv00387", "p008-tsv00388", "p008-tsv00389", "p008-tsv00390", "p008-tsv00391", "p008-tsv00392", "p008-tsv00394", "p008-tsv00395", "p008-tsv00396", "p008-tsv00397", "p008-tsv00398", "p008-tsv00399", "p008-tsv00400", "p008-tsv00401", "p008-tsv00402", "p008-tsv00404", "p008-tsv00405", "p008-tsv00406" ], "text": "(5) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im ande-\nren Vertragsstaat, aus dem die Zinsen stammen, eine gewerb-\nliche Tätigkeit durch eine dort gelegene Betriebstätte oder\neine selbständige Arbeit durch eine dort gelegene feste Ein-\nrichtung ausübt und die Forderung, für die die Zinsen gezahlt\nwerden, tatsächlich zu dieser Betriebstätte oder festen Ein-\nrichtung gehört. In diesem Fall ist Artikel 7 beziehungsweise\nArtikel 14 anzuwenden." }, { "id": "para-6", "source_line_ids": [ "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 63.951320578628085, 556.71833607366, 294.00996733551096, 670.4981650772772 ], "source_line_ids": [ "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00410", "p008-tsv00411", "p008-tsv00412", "p008-tsv00413", "p008-tsv00414", "p008-tsv00415", "p008-tsv00416", "p008-tsv00417", "p008-tsv00418", "p008-tsv00420", "p008-tsv00421", "p008-tsv00422", "p008-tsv00423", "p008-tsv00424", "p008-tsv00425", "p008-tsv00426", "p008-tsv00427", "p008-tsv00428", "p008-tsv00430", "p008-tsv00431", "p008-tsv00432", "p008-tsv00433", "p008-tsv00434", "p008-tsv00435", "p008-tsv00436", "p008-tsv00437", "p008-tsv00439", "p008-tsv00440", "p008-tsv00441", "p008-tsv00442", "p008-tsv00443", "p008-tsv00444", "p008-tsv00445", "p008-tsv00446", "p008-tsv00447", "p008-tsv00448", "p008-tsv00450", "p008-tsv00451", "p008-tsv00452", "p008-tsv00453", "p008-tsv00454", "p008-tsv00455", "p008-tsv00456", "p008-tsv00457", "p008-tsv00458", "p008-tsv00459", "p008-tsv00461", "p008-tsv00462", "p008-tsv00463", "p008-tsv00464", "p008-tsv00465", "p008-tsv00466", "p008-tsv00467", "p008-tsv00468", "p008-tsv00469", "p008-tsv00471", "p008-tsv00472", "p008-tsv00473", "p008-tsv00474", "p008-tsv00475", "p008-tsv00476", "p008-tsv00477", "p008-tsv00478", "p008-tsv00479", "p008-tsv00480", "p008-tsv00481", "p008-tsv00482", "p008-tsv00484", "p008-tsv00485", "p008-tsv00486", "p008-tsv00487", "p008-tsv00488", "p008-tsv00489", "p008-tsv00490", "p008-tsv00491", "p008-tsv00492", "p008-tsv00493", "p008-tsv00495", "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-tsv00510", "p008-tsv00511", "p008-tsv00512", "p008-tsv00513", "p008-tsv00514", "p008-tsv00516", "p008-tsv00517", "p008-tsv00518", "p008-tsv00519", "p008-tsv00520", "p008-tsv00521", "p008-tsv00522", "p008-tsv00523", "p008-tsv00524", "p008-tsv00525", "p008-tsv00527", "p008-tsv00528", "p008-tsv00529", "p008-tsv00530", "p008-tsv00531" ], "text": "(6) Zinsen gelten dann als aus einem Vertragsstaat stam-\nmend, wenn der Schuldner dieser Staat selbst, eines seiner\nLänder, eine ihrer Gebietskörperschaften oder eine in diesem\nStaat ansässige Person ist. Hat aber der Schuldner der Zin-\nsen, ohne Rücksicht darauf, ob er in einem Vertragsstaat an-\nsässig ist oder nicht, in einem Vertragsstaat eine Betriebstätte\noder eine feste Einrichtung und ist die Schuld, für die die Zin-\nsen gezahlt werden, für Zwecke der Betriebstätte oder der fe-\nsten Einrichting eingegangen worden und trägt die Betrieb-\nstätte oder die feste Einrichtung die Zinsen, so gelten die Zin-\nsen als aus dem Staat stammend, in dem die Betriebstätte\noder die feste Einrichtung liegt." }, { "id": "para-7", "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-117", "pdf-008-line-118", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-130", "pdf-008-line-132" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.90601959869342, 677.1422426833278, 290.9646663555763, 770.4361657349556 ], "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-117", "pdf-008-line-118", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-130", "pdf-008-line-132" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00535", "p008-tsv00536", "p008-tsv00537", "p008-tsv00538", "p008-tsv00539", "p008-tsv00540", "p008-tsv00541", "p008-tsv00542", "p008-tsv00544", "p008-tsv00545", "p008-tsv00546", "p008-tsv00547", "p008-tsv00548", "p008-tsv00549", "p008-tsv00550", "p008-tsv00551", "p008-tsv00552", "p008-tsv00554", "p008-tsv00555", "p008-tsv00556", "p008-tsv00557", "p008-tsv00558", "p008-tsv00559", "p008-tsv00560", "p008-tsv00561", "p008-tsv00563", "p008-tsv00564", "p008-tsv00565", "p008-tsv00566", "p008-tsv00567", "p008-tsv00568", "p008-tsv00569", "p008-tsv00570", "p008-tsv00571", "p008-tsv00573", "p008-tsv00574", "p008-tsv00575", "p008-tsv00576", "p008-tsv00577", "p008-tsv00578", "p008-tsv00579", "p008-tsv00580", "p008-tsv00582", "p008-tsv00583", "p008-tsv00584", "p008-tsv00585", "p008-tsv00586", "p008-tsv00587", "p008-tsv00588", "p008-tsv00589", "p008-tsv00590", "p008-tsv00591", "p008-tsv00593", "p008-tsv00594", "p008-tsv00595", "p008-tsv00596", "p008-tsv00597", "p008-tsv00598", "p008-tsv00599", "p008-tsv00600", "p008-tsv00601", "p008-tsv00603", "p008-tsv00604", "p008-tsv00605", "p008-tsv00606", "p008-tsv00607", "p008-tsv00608", "p008-tsv00609", "p008-tsv00610", "p008-tsv00612", "p008-tsv00613", "p008-tsv00614", "p008-tsv00615", "p008-tsv00616", "p008-tsv00617", "p008-tsv00618", "p008-tsv00620", "p008-tsv00621", "p008-tsv00622", "p008-tsv00623" ], "text": "(7) Bestehen zwischen dem Schuldner und dem Nutzungs-\nberechtigten oder zwischen jedem von ihnen und einem Drit-\nten besondere Beziehungen und übersteigen deshalb die Zin-\nsen, gemessen an der zugrunde liegenden Forderung, den Be-\ntrag, den Schuldner und Nutzungsberechtigter ohne diese Be-\nziehungen vereinbart hätten, so wird dieser Artikel nur auf den\nletzteren Betrag angewendet. In diesem Fall kann der über-\nsteigende Betrag nach dem Recht eines jeden Vertragsstaats\nund unter Berücksichtigung der anderen Bestimmungen die-\nses Abkommens besteuert werden." } ], "source_heading_line_ids": [ "pdf-008-line-010", "pdf-008-line-012" ], "source_heading_word_ids": [ "p008-tsv00057", "p008-tsv00058", "p008-tsv00060" ], "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.90601959869342, 122.63859914501808, 294.8405039664022, 770.4361657349556 ], "source_line_ids": [ "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-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034", "pdf-008-line-036", "pdf-008-line-037", "pdf-008-line-040", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-051", "pdf-008-line-053", "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071", "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "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-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113", "pdf-008-line-114", "pdf-008-line-117", "pdf-008-line-118", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-130", "pdf-008-line-132" ], "source_page": 8 } ], "title": "Artikel 11\nZinsen" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 61.18286514232385, 98.55381782308453, 290.134129724685, 125.13012824728709 ], "source_line_ids": [ "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00017", "p009-tsv00018", "p009-tsv00019", "p009-tsv00020", "p009-tsv00021", "p009-tsv00022", "p009-tsv00023", "p009-tsv00025", "p009-tsv00026", "p009-tsv00027", "p009-tsv00028", "p009-tsv00029", "p009-tsv00030", "p009-tsv00031", "p009-tsv00032", "p009-tsv00033", "p009-tsv00035", "p009-tsv00036", "p009-tsv00037", "p009-tsv00038", "p009-tsv00039", "p009-tsv00040", "p009-tsv00041", "p009-tsv00042" ], "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen\nund an eine im anderen Vertragsstaat ansässige Person ge-\nzahit werden, können im anderen Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "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-027" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.90601959869342, 131.49736928641894, 290.41097526831544, 206.79691548832622 ], "source_line_ids": [ "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-027" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00046", "p009-tsv00047", "p009-tsv00048", "p009-tsv00049", "p009-tsv00050", "p009-tsv00051", "p009-tsv00052", "p009-tsv00053", "p009-tsv00054", "p009-tsv00056", "p009-tsv00057", "p009-tsv00058", "p009-tsv00059", "p009-tsv00060", "p009-tsv00061", "p009-tsv00062", "p009-tsv00063", "p009-tsv00064", "p009-tsv00066", "p009-tsv00067", "p009-tsv00068", "p009-tsv00069", "p009-tsv00070", "p009-tsv00071", "p009-tsv00072", "p009-tsv00073", "p009-tsv00074", "p009-tsv00076", "p009-tsv00077", "p009-tsv00078", "p009-tsv00079", "p009-tsv00080", "p009-tsv00081", "p009-tsv00083", "p009-tsv00084", "p009-tsv00085", "p009-tsv00086", "p009-tsv00087", "p009-tsv00088", "p009-tsv00089", "p009-tsv00090", "p009-tsv00092", "p009-tsv00093", "p009-tsv00094", "p009-tsv00095", "p009-tsv00096", "p009-tsv00097", "p009-tsv00099", "p009-tsv00100", "p009-tsv00101", "p009-tsv00102", "p009-tsv00103", "p009-tsv00104", "p009-tsv00105", "p009-tsv00107", "p009-tsv00108", "p009-tsv00109" ], "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-\ntragsstaat aus dem sie stammen, nach dem Recht dieses\nStaates besteuert werden; die Steuer darf aber, wenn der\nEmpfänger der Lizenzgebühren der Nutzungsberechtigte ist,\n10 vom Hundert des Bruttobetrags der Lizenzgebühren nicht\nübersteigen. Die zuständigen Behörden der Vertragsstaaten\nregeln in gegenseitigem Einvernehmen, wie diese Begren-\nzungsbestimmung durchzuführen ist." }, { "id": "para-3", "source_line_ids": [ "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-048", "pdf-009-line-049" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.62917405506299, 212.8873199605393, 290.41097526831544, 326.3903123972378 ], "source_line_ids": [ "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-048", "pdf-009-line-049" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00113", "p009-tsv00114", "p009-tsv00115", "p009-tsv00116", "p009-tsv00117", "p009-tsv00118", "p009-tsv00119", "p009-tsv00120", "p009-tsv00122", "p009-tsv00123", "p009-tsv00124", "p009-tsv00125", "p009-tsv00126", "p009-tsv00127", "p009-tsv00128", "p009-tsv00129", "p009-tsv00130", "p009-tsv00132", "p009-tsv00133", "p009-tsv00134", "p009-tsv00135", "p009-tsv00136", "p009-tsv00137", "p009-tsv00138", "p009-tsv00139", "p009-tsv00140", "p009-tsv00141", "p009-tsv00143", "p009-tsv00144", "p009-tsv00145", "p009-tsv00146", "p009-tsv00147", "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-tsv00164", "p009-tsv00165", "p009-tsv00166", "p009-tsv00167", "p009-tsv00168", "p009-tsv00169", "p009-tsv00170", "p009-tsv00172", "p009-tsv00173", "p009-tsv00174", "p009-tsv00175", "p009-tsv00176", "p009-tsv00177", "p009-tsv00178", "p009-tsv00179", "p009-tsv00181", "p009-tsv00182", "p009-tsv00183", "p009-tsv00184", "p009-tsv00185", "p009-tsv00186", "p009-tsv00187", "p009-tsv00188", "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" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenzge-\nbühren‘' bedeutet Vergütungen jeder Art, die für die Benutzung\noder für das Recht auf Benutzung von Urheberrechten an lite-\nrarischen, künstlerischen oder wissenschaftlichen Werken,\neinschließlich kinematographischer Filme, Filme oder Video-\nband-Aufnahmen für das Fernsehen oder Bandaufnahmen für\nden Rundfunk, von Patenten, Warenzeichen, Mustern oder\nModellen, Plänen, geheimen Formeln oder Verfahren oder für\ndie Benutzung oder das Recht auf Benutzung gewerblicher,\nkaufmännischer oder wissenschaftlicher Ausrüstungen oder\nfür die Mitteilung gewerblicher, kaufmännischer oder wissen-\nschaftlicher Erfahrungen gezahlt werden." }, { "id": "para-4", "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-059", "pdf-009-line-061", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.62917405506299, 332.20388030253207, 290.41097526831544, 416.639033212759 ], "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-059", "pdf-009-line-061", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00211", "p009-tsv00212", "p009-tsv00213", "p009-tsv00214", "p009-tsv00215", "p009-tsv00216", "p009-tsv00217", "p009-tsv00218", "p009-tsv00219", "p009-tsv00220", "p009-tsv00221", "p009-tsv00222", "p009-tsv00224", "p009-tsv00225", "p009-tsv00226", "p009-tsv00227", "p009-tsv00228", "p009-tsv00229", "p009-tsv00231", "p009-tsv00232", "p009-tsv00233", "p009-tsv00234", "p009-tsv00235", "p009-tsv00236", "p009-tsv00237", "p009-tsv00238", "p009-tsv00240", "p009-tsv00241", "p009-tsv00242", "p009-tsv00243", "p009-tsv00244", "p009-tsv00245", "p009-tsv00246", "p009-tsv00248", "p009-tsv00249", "p009-tsv00250", "p009-tsv00251", "p009-tsv00252", "p009-tsv00253", "p009-tsv00254", "p009-tsv00255", "p009-tsv00256", "p009-tsv00258", "p009-tsv00259", "p009-tsv00260", "p009-tsv00261", "p009-tsv00262", "p009-tsv00263", "p009-tsv00264", "p009-tsv00265", "p009-tsv00267", "p009-tsv00268", "p009-tsv00269", "p009-tsv00270", "p009-tsv00271", "p009-tsv00272", "p009-tsv00273", "p009-tsv00274", "p009-tsv00276", "p009-tsv00277", "p009-tsv00278", "p009-tsv00279", "p009-tsv00280", "p009-tsv00281", "p009-tsv00282", "p009-tsv00283", "p009-tsv00285", "p009-tsv00286", "p009-tsv00287", "p009-tsv00288", "p009-tsv00289", "p009-tsv00290", "p009-tsv00291" ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im ande-\nren Vertragsstaat, aus dem die Lizenzgebühren stammen, eine\ngewerbliche Tätigkeit durch eine dort gelegene Betriebstätte\noder eine selbständige Arbeit durch eine dort gelegene feste\nEinrichtung ausübt und die Rechte oder Vermögenswerte, für\ndie die Lizenzgebühren gezahlt werden, tatsächlich zu dieser\nBetriebstätte oder festen Einrichtung gehören. In diesem Fall\nist Artikel 7 beziehungsweise Artikel 14 anzuwenden." }, { "id": "para-5", "source_line_ids": [ "pdf-009-line-070", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-075", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-081", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 58.96810079328045, 434.6334100624794, 288.4730564629025, 558.6561920420914 ], "source_line_ids": [ "pdf-009-line-070", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-075", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-081", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00295", "p009-tsv00296", "p009-tsv00297", "p009-tsv00298", "p009-tsv00299", "p009-tsv00300", "p009-tsv00301", "p009-tsv00302", "p009-tsv00304", "p009-tsv00305", "p009-tsv00306", "p009-tsv00307", "p009-tsv00308", "p009-tsv00309", "p009-tsv00310", "p009-tsv00311", "p009-tsv00312", "p009-tsv00314", "p009-tsv00315", "p009-tsv00316", "p009-tsv00317", "p009-tsv00318", "p009-tsv00319", "p009-tsv00320", "p009-tsv00321", "p009-tsv00322", "p009-tsv00324", "p009-tsv00325", "p009-tsv00326", "p009-tsv00327", "p009-tsv00328", "p009-tsv00329", "p009-tsv00330", "p009-tsv00331", "p009-tsv00332", "p009-tsv00333", "p009-tsv00334", "p009-tsv00336", "p009-tsv00337", "p009-tsv00338", "p009-tsv00339", "p009-tsv00340", "p009-tsv00341", "p009-tsv00342", "p009-tsv00343", "p009-tsv00344", "p009-tsv00346", "p009-tsv00347", "p009-tsv00348", "p009-tsv00349", "p009-tsv00350", "p009-tsv00351", "p009-tsv00352", "p009-tsv00353", "p009-tsv00354", "p009-tsv00356", "p009-tsv00357", "p009-tsv00358", "p009-tsv00359", "p009-tsv00360", "p009-tsv00361", "p009-tsv00362", "p009-tsv00363", "p009-tsv00364", "p009-tsv00366", "p009-tsv00367", "p009-tsv00368", "p009-tsv00369", "p009-tsv00370", "p009-tsv00371", "p009-tsv00372", "p009-tsv00373", "p009-tsv00374", "p009-tsv00376", "p009-tsv00377", "p009-tsv00378", "p009-tsv00379", "p009-tsv00380", "p009-tsv00381", "p009-tsv00382", "p009-tsv00384", "p009-tsv00385", "p009-tsv00386", "p009-tsv00387", "p009-tsv00388", "p009-tsv00389", "p009-tsv00390", "p009-tsv00391", "p009-tsv00392", "p009-tsv00393", "p009-tsv00395", "p009-tsv00396", "p009-tsv00397", "p009-tsv00398", "p009-tsv00399", "p009-tsv00400", "p009-tsv00401", "p009-tsv00402", "p009-tsv00403", "p009-tsv00405", "p009-tsv00406", "p009-tsv00407", "p009-tsv00408", "p009-tsv00409", "p009-tsv00410", "p009-tsv00411", "p009-tsv00412", "p009-tsv00413", "p009-tsv00415", "p009-tsv00416" ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertragsstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines sei-\nner Länder, eine ihrer Gebietskörperschaften oder eine in die-\nsem Staat ansässige Person ist. Hat aber der Schuldner der Li-\nzenzgebühren, ohne Rücksicht darauf, ob er in einem Ver-\ntragsstaat ansässig ist oder nicht, in einem Vertragsstaat eine\nBetriebstätte oder eine’ feste Einrichtung und ist die Verpflich-\ntung zur Zahlung dieser Lizenzgebühren für Zwecke der Be-\ntriebstätte oder der festen Einrichtung eingegangen worden\nund trägt die Betriebstätte oder die feste Einrichtung die Li-\nzenzgebühren ‚so gelten die Lizenzgebühren als aus dem Ver-\ntragsstaat stammend, in dem die Betriebstätte oder die feste\nEinrichtung liegt." }, { "id": "para-6", "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-112" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.075482967802145, 563.6392502466293, 289.3035930937937, 658.8710292666887 ], "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-112" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00420", "p009-tsv00421", "p009-tsv00422", "p009-tsv00423", "p009-tsv00424", "p009-tsv00425", "p009-tsv00426", "p009-tsv00427", "p009-tsv00429", "p009-tsv00430", "p009-tsv00431", "p009-tsv00432", "p009-tsv00433", "p009-tsv00434", "p009-tsv00435", "p009-tsv00436", "p009-tsv00437", "p009-tsv00439", "p009-tsv00440", "p009-tsv00441", "p009-tsv00442", "p009-tsv00443", "p009-tsv00444", "p009-tsv00445", "p009-tsv00446", "p009-tsv00448", "p009-tsv00449", "p009-tsv00450", "p009-tsv00451", "p009-tsv00452", "p009-tsv00453", "p009-tsv00454", "p009-tsv00456", "p009-tsv00457", "p009-tsv00458", "p009-tsv00459", "p009-tsv00460", "p009-tsv00461", "p009-tsv00462", "p009-tsv00464", "p009-tsv00465", "p009-tsv00466", "p009-tsv00467", "p009-tsv00468", "p009-tsv00469", "p009-tsv00470", "p009-tsv00471", "p009-tsv00472", "p009-tsv00474", "p009-tsv00475", "p009-tsv00476", "p009-tsv00477", "p009-tsv00478", "p009-tsv00479", "p009-tsv00480", "p009-tsv00481", "p009-tsv00482", "p009-tsv00483", "p009-tsv00485", "p009-tsv00486", "p009-tsv00487", "p009-tsv00488", "p009-tsv00489", "p009-tsv00490", "p009-tsv00491", "p009-tsv00492", "p009-tsv00493", "p009-tsv00495", "p009-tsv00496", "p009-tsv00497", "p009-tsv00498", "p009-tsv00499", "p009-tsv00500", "p009-tsv00501", "p009-tsv00503", "p009-tsv00504", "p009-tsv00505", "p009-tsv00506", "p009-tsv00507" ], "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs-\nberechtigten oder zwischen jedem von ihnen und einem Drit-\nten besondere Beziehungen und übersteigen deshalb die Li-\nzenzgebühren, gemessen an der zugrunde liegenden Lei-\nstung, den Betrag, den Schuldner und Nutzungsberechtigter\nohne diese Beziehungen vereinbart hätten, so wird dieser Ar-\ntikel nur auf den letzteren Betrag angewendet. In diesem Fall\nkann der übersteigende Betrag nach dem Recht eines jeden\nVertragsstaats und unter Berücksichtigung der anderen Be-\nstimmungen dieses Abkommens besteuert werden." } ], "source_heading_line_ids": [ "pdf-009-line-004", "pdf-009-line-006" ], "source_heading_word_ids": [ "p009-tsv00010", "p009-tsv00011", "p009-tsv00013" ], "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 58.96810079328045, 70.87016113120684, 290.41097526831544, 658.8710292666887 ], "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-027", "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-048", "pdf-009-line-049", "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-059", "pdf-009-line-061", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067", "pdf-009-line-070", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-075", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-081", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092", "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-112" ], "source_page": 9 } ], "title": "Artikel 12\nLizenzgebühren" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 62.01340177321512, 702.6112068398554, 290.41097526831544, 739.9841433738902 ], "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00524", "p009-tsv00525", "p009-tsv00526", "p009-tsv00527", "p009-tsv00528", "p009-tsv00529", "p009-tsv00530", "p009-tsv00531", "p009-tsv00532", "p009-tsv00534", "p009-tsv00535", "p009-tsv00536", "p009-tsv00537", "p009-tsv00538", "p009-tsv00539", "p009-tsv00540", "p009-tsv00542", "p009-tsv00543", "p009-tsv00544", "p009-tsv00545", "p009-tsv00546", "p009-tsv00547", "p009-tsv00548", "p009-tsv00549", "p009-tsv00550", "p009-tsv00551", "p009-tsv00552", "p009-tsv00554", "p009-tsv00555", "p009-tsv00556", "p009-tsv00557", "p009-tsv00558", "p009-tsv00559", "p009-tsv00560", "p009-tsv00561" ], "text": "(1) Einkünfte oder Gewinne, die eine in einem Vertragsstaat\nansässige Person aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 bezieht, das im anderen Ver-\ntragsstaat liegt, können im anderen Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131", "pdf-010-line-003", "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" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 62.01340177321512, 744.9672015784282, 290.68782081194587, 772.6508582703059 ], "source_line_ids": [ "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131" ], "source_page": 9 }, { "bbox": [ 65.05870275314979, 66.99444919434396, 295.1173495100327, 140.6329759947386 ], "source_line_ids": [ "pdf-010-line-003", "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" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv00565", "p009-tsv00566", "p009-tsv00567", "p009-tsv00568", "p009-tsv00569", "p009-tsv00570", "p009-tsv00571", "p009-tsv00572", "p009-tsv00574", "p009-tsv00575", "p009-tsv00576", "p009-tsv00577", "p009-tsv00578", "p009-tsv00579", "p009-tsv00581", "p009-tsv00582", "p009-tsv00583", "p009-tsv00584", "p009-tsv00585", "p009-tsv00586", "p009-tsv00587", "p009-tsv00588", "p010-tsv00021", "p010-tsv00022", "p010-tsv00023", "p010-tsv00024", "p010-tsv00025", "p010-tsv00026", "p010-tsv00027", "p010-tsv00028", "p010-tsv00029", "p010-tsv00031", "p010-tsv00032", "p010-tsv00033", "p010-tsv00034", "p010-tsv00035", "p010-tsv00036", "p010-tsv00037", "p010-tsv00038", "p010-tsv00039", "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-tsv00057", "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-tsv00073", "p010-tsv00074", "p010-tsv00076", "p010-tsv00077", "p010-tsv00078", "p010-tsv00079", "p010-tsv00080", "p010-tsv00081", "p010-tsv00082", "p010-tsv00083", "p010-tsv00085" ], "text": "(2) Einkünfte oder Gewinne aus der Veräußerung bewegli-\nchen Vermögens, das Betriebsvermögen einer Betriebstätte\nist, die ein Unternehmen eines Vertragsstaats im anderen\nVertragsstaat hat, oder das zu einer festen Einrichtung gehört,\ndie einer in einem Vertragsstaat ansässigen Person für die\nAusübung einer selbständigen Arbeit im anderen Vertrags-\nstaat zur Verfügung steht, einschließlich derartiger Gewinne,\ndie bei der Veräußerung einer solchen Betriebstätte (allein\noder mit dem übrigen Unternehmen) oder einer solchen festen\nEinrichtung erzielt werden, können im anderen Staat besteuert\nwerden," }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 66.16608492767148, 148.38439986846433, 295.9478861409239, 204.30538638605722 ], "source_line_ids": [ "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00089", "p010-tsv00090", "p010-tsv00091", "p010-tsv00092", "p010-tsv00093", "p010-tsv00094", "p010-tsv00095", "p010-tsv00096", "p010-tsv00097", "p010-tsv00099", "p010-tsv00100", "p010-tsv00101", "p010-tsv00102", "p010-tsv00103", "p010-tsv00104", "p010-tsv00105", "p010-tsv00107", "p010-tsv00108", "p010-tsv00109", "p010-tsv00110", "p010-tsv00111", "p010-tsv00112", "p010-tsv00113", "p010-tsv00114", "p010-tsv00116", "p010-tsv00117", "p010-tsv00118", "p010-tsv00119", "p010-tsv00120", "p010-tsv00121", "p010-tsv00122", "p010-tsv00123", "p010-tsv00124", "p010-tsv00126", "p010-tsv00127", "p010-tsv00128", "p010-tsv00129", "p010-tsv00130", "p010-tsv00131", "p010-tsv00132", "p010-tsv00133", "p010-tsv00134", "p010-tsv00135", "p010-tsv00137", "p010-tsv00138", "p010-tsv00139", "p010-tsv00140", "p010-tsv00141" ], "text": "(3) Einkünfte oder Gewinne aus der Veräußerung von See-\nschiffen oder Luftfahrzeugen, die im internationalen Verkehr\nbetrieben werden und von beweglichem Vermögen, das dem\nBetrieb dieser Schiffe oder Luftfahrzeuge dient, können nur in\ndem Vertragsstaat besteuert werden, in dem sich der Ort der\ntatsächlichen Geschäftsleitung des Unternehmens befindet." }, { "id": "para-4", "source_line_ids": [ "pdf-010-line-028", "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 66.16608492767148, 210.1189542913515, 295.9478861409239, 247.2150542584676 ], "source_line_ids": [ "pdf-010-line-028", "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00145", "p010-tsv00146", "p010-tsv00147", "p010-tsv00148", "p010-tsv00149", "p010-tsv00150", "p010-tsv00151", "p010-tsv00152", "p010-tsv00153", "p010-tsv00154", "p010-tsv00156", "p010-tsv00157", "p010-tsv00158", "p010-tsv00159", "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" ], "text": "(4) Einkünfte oder Gewinne aus der Veräußerung des in den\nAbsätzen 1 bis 3 nicht genannten Vermögens können nur in\ndem Vertragsstaat besteuert werden, in dem der Veräußerer\nansässig ist." } ], "source_heading_line_ids": [ "pdf-009-line-115", "pdf-009-line-117" ], "source_heading_word_ids": [ "p009-tsv00511", "p009-tsv00512", "p009-tsv00513", "p009-tsv00515", "p009-tsv00516", "p009-tsv00517", "p009-tsv00518", "p009-tsv00519", "p009-tsv00520" ], "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 62.01340177321512, 674.9275501479776, 290.68782081194587, 772.6508582703059 ], "source_line_ids": [ "pdf-009-line-115", "pdf-009-line-117", "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": [ 65.05870275314979, 66.99444919434396, 295.9478861409239, 247.2150542584676 ], "source_line_ids": [ "pdf-010-line-003", "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-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027", "pdf-010-line-028", "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034" ], "source_page": 10 } ], "title": ". Artikel 13\nEinkünfte aus der Veräußerung von Vermögen" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "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-053", "pdf-010-line-054" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 294.0004340677409, 294.8405039664022, 378.43558697796783 ], "source_line_ids": [ "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-053", "pdf-010-line-054" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00189", "p010-tsv00190", "p010-tsv00191", "p010-tsv00192", "p010-tsv00193", "p010-tsv00194", "p010-tsv00195", "p010-tsv00196", "p010-tsv00198", "p010-tsv00199", "p010-tsv00200", "p010-tsv00201", "p010-tsv00202", "p010-tsv00203", "p010-tsv00204", "p010-tsv00205", "p010-tsv00206", "p010-tsv00208", "p010-tsv00209", "p010-tsv00210", "p010-tsv00211", "p010-tsv00212", "p010-tsv00213", "p010-tsv00214", "p010-tsv00215", "p010-tsv00216", "p010-tsv00218", "p010-tsv00219", "p010-tsv00220", "p010-tsv00221", "p010-tsv00222", "p010-tsv00223", "p010-tsv00224", "p010-tsv00225", "p010-tsv00226", "p010-tsv00227", "p010-tsv00229", "p010-tsv00230", "p010-tsv00231", "p010-tsv00232", "p010-tsv00233", "p010-tsv00234", "p010-tsv00235", "p010-tsv00236", "p010-tsv00237", "p010-tsv00239", "p010-tsv00240", "p010-tsv00241", "p010-tsv00242", "p010-tsv00243", "p010-tsv00244", "p010-tsv00245", "p010-tsv00246", "p010-tsv00247", "p010-tsv00248", "p010-tsv00250", "p010-tsv00251", "p010-tsv00252", "p010-tsv00253", "p010-tsv00254", "p010-tsv00255", "p010-tsv00256", "p010-tsv00257", "p010-tsv00258", "p010-tsv00259", "p010-tsv00261", "p010-tsv00262", "p010-tsv00263", "p010-tsv00264", "p010-tsv00265", "p010-tsv00266", "p010-tsv00267", "p010-tsv00268", "p010-tsv00269", "p010-tsv00271", "p010-tsv00272", "p010-tsv00273", "p010-tsv00274" ], "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selbständi-\nger Tätigkeit bezieht, können nur in diesem Staat besteuert\nwerden, es sei denn, daß der Person im anderen Vertragsstaat\nfür die Ausübung ihrer Tätigkeit gewöhnlich eine feste Einrich-\ntung zur Verfügung steht. Steht ihr eine solche feste Einrich-\ntung zur Verfügung, so können die Einkünfte im anderen Staat\nbesteuert werden, jedoch nur insoweit, als sie dieser festen\nEinrichtung zugerechnet werden können." }, { "id": "para-2", "source_line_ids": [ "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061", "pdf-010-line-063" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 384.52599145018087, 294.2868128791414, 431.0345346925354 ], "source_line_ids": [ "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061", "pdf-010-line-063" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00278", "p010-tsv00279", "p010-tsv00280", "p010-tsv00281", "p010-tsv00282", "p010-tsv00283", "p010-tsv00284", "p010-tsv00285", "p010-tsv00287", "p010-tsv00288", "p010-tsv00289", "p010-tsv00290", "p010-tsv00291", "p010-tsv00293", "p010-tsv00294", "p010-tsv00295", "p010-tsv00296", "p010-tsv00297", "p010-tsv00298", "p010-tsv00299", "p010-tsv00301", "p010-tsv00302", "p010-tsv00303", "p010-tsv00304", "p010-tsv00305", "p010-tsv00306", "p010-tsv00308", "p010-tsv00309", "p010-tsv00310", "p010-tsv00311" ], "text": "(2) Der Ausdruck „freier Beruf‘ umfaßt insbesondere die\nselbständig ausgeübte wissenschaftliche, literarische, künst-\nlerische, erzieherische oder unterrichtende Tätigkeit sowie die\nselbständige Tätigkeit der Ärzte, Rechtsanwälte, Ingenieure,\nArchitekten, Zahnärzte und Buchsachverständigen." } ], "source_heading_line_ids": [ "pdf-010-line-035", "pdf-010-line-037" ], "source_heading_word_ids": [ "p010-tsv00181", "p010-tsv00182", "p010-tsv00184", "p010-tsv00185" ], "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 266.31677737586324, 294.8405039664022, 431.0345346925354 ], "source_line_ids": [ "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-053", "pdf-010-line-054", "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061", "pdf-010-line-063" ], "source_page": 10 } ], "title": "Artikel 14\nSelbständige Arbeit" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 65.05870275314979, 483.6334824071029, 294.56365842277177, 547.8595659322591 ], "source_line_ids": [ "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" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00323", "p010-tsv00324", "p010-tsv00325", "p010-tsv00326", "p010-tsv00327", "p010-tsv00328", "p010-tsv00329", "p010-tsv00330", "p010-tsv00331", "p010-tsv00332", "p010-tsv00334", "p010-tsv00335", "p010-tsv00336", "p010-tsv00337", "p010-tsv00338", "p010-tsv00339", "p010-tsv00340", "p010-tsv00341", "p010-tsv00342", "p010-tsv00344", "p010-tsv00345", "p010-tsv00346", "p010-tsv00347", "p010-tsv00348", "p010-tsv00349", "p010-tsv00350", "p010-tsv00352", "p010-tsv00353", "p010-tsv00354", "p010-tsv00355", "p010-tsv00356", "p010-tsv00357", "p010-tsv00358", "p010-tsv00359", "p010-tsv00360", "p010-tsv00361", "p010-tsv00362", "p010-tsv00364", "p010-tsv00365", "p010-tsv00366", "p010-tsv00367", "p010-tsv00368", "p010-tsv00369", "p010-tsv00370", "p010-tsv00371", "p010-tsv00372", "p010-tsv00374", "p010-tsv00375", "p010-tsv00376", "p010-tsv00377", "p010-tsv00378", "p010-tsv00379", "p010-tsv00380", "p010-tsv00381", "p010-tsv00382", "p010-tsv00384", "p010-tsv00385", "p010-tsv00386", "p010-tsv00387" ], "text": "(1) Vorbehaltlich der Artikel 16, 18 und 19 können Gehälter,\nLöhne und ähnliche Vergütungen, die eine in einem Vertrags-\nstaat ansässige Person aus unselbständiger Arbeit bezieht,\nnur in diesem Staat besteuert werden, es sei denn, die Arbeit\nwird im anderen Vertragsstaat ausgeübt. Wird die Arbeit dort\nausgeübt, so können die dafür bezogenen Vergütungen im an-\nderen Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "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-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100", "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 65.05870275314979, 555.0573166721473, 295.6710405972935, 700.9501874383427 ], "source_line_ids": [ "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-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100", "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00391", "p010-tsv00392", "p010-tsv00393", "p010-tsv00394", "p010-tsv00395", "p010-tsv00396", "p010-tsv00397", "p010-tsv00398", "p010-tsv00400", "p010-tsv00401", "p010-tsv00402", "p010-tsv00403", "p010-tsv00404", "p010-tsv00405", "p010-tsv00406", "p010-tsv00407", "p010-tsv00408", "p010-tsv00409", "p010-tsv00411", "p010-tsv00412", "p010-tsv00413", "p010-tsv00414", "p010-tsv00415", "p010-tsv00416", "p010-tsv00418", "p010-tsv00419", "p010-tsv00420", "p010-tsv00421", "p010-tsv00422", "p010-tsv00423", "p010-tsv00424", "p010-tsv00428", "p010-tsv00429", "p010-tsv00430", "p010-tsv00431", "p010-tsv00432", "p010-tsv00433", "p010-tsv00434", "p010-tsv00435", "p010-tsv00436", "p010-tsv00437", "p010-tsv00439", "p010-tsv00440", "p010-tsv00441", "p010-tsv00442", "p010-tsv00443", "p010-tsv00444", "p010-tsv00445", "p010-tsv00446", "p010-tsv00448", "p010-tsv00452", "p010-tsv00456", "p010-tsv00457", "p010-tsv00458", "p010-tsv00459", "p010-tsv00460", "p010-tsv00461", "p010-tsv00462", "p010-tsv00463", "p010-tsv00464", "p010-tsv00465", "p010-tsv00467", "p010-tsv00468", "p010-tsv00469", "p010-tsv00470", "p010-tsv00471", "p010-tsv00472", "p010-tsv00473", "p010-tsv00474", "p010-tsv00475", "p010-tsv00477", "p010-tsv00478", "p010-tsv00479", "p010-tsv00483", "p010-tsv00484", "p010-tsv00485", "p010-tsv00486", "p010-tsv00487", "p010-tsv00488", "p010-tsv00489", "p010-tsv00490", "p010-tsv00491", "p010-tsv00492", "p010-tsv00494", "p010-tsv00495", "p010-tsv00496", "p010-tsv00497", "p010-tsv00498", "p010-tsv00499", "p010-tsv00500", "p010-tsv00501", "p010-tsv00503", "p010-tsv00504", "p010-tsv00505" ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die\neine in einem Vertragsstaat ansässige Person für eine im an-\nderen Vertragsstaat ausgeübte unselbstandige Arbeit bezieht,\nnur im erstgenannten Staat besteuert werden, wenn\na) der Empfänger sich im anderen Staat insgesamt nicht län-\nger als 183 Tage während des betreffenden Steuerjahrs\naufhält\nund\nb) die Vergütungen von einem Arbeitgeber oder für einen Ar-\nbeitgeber gezahlt werden, der nicht im anderen Staat an-\nsässig ist, und\nc) die Vergütungen nicht von einer Betriebstatte oder einer fe-\nsten Einrichtung getragen werden, die der Arbeitgeber im\nanderen Staat hat." }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-113", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 710.9163038474186, 294.00996733551096, 766.8372903650115 ], "source_line_ids": [ "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-113", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00509", "p010-tsv00510", "p010-tsv00511", "p010-tsv00512", "p010-tsv00513", "p010-tsv00514", "p010-tsv00515", "p010-tsv00517", "p010-tsv00518", "p010-tsv00519", "p010-tsv00520", "p010-tsv00521", "p010-tsv00522", "p010-tsv00523", "p010-tsv00524", "p010-tsv00526", "p010-tsv00527", "p010-tsv00528", "p010-tsv00529", "p010-tsv00530", "p010-tsv00531", "p010-tsv00532", "p010-tsv00533", "p010-tsv00535", "p010-tsv00536", "p010-tsv00537", "p010-tsv00538", "p010-tsv00539", "p010-tsv00540", "p010-tsv00541", "p010-tsv00542", "p010-tsv00543", "p010-tsv00545", "p010-tsv00546", "p010-tsv00547", "p010-tsv00548", "p010-tsv00549", "p010-tsv00550", "p010-tsv00551", "p010-tsv00552", "p010-tsv00553", "p010-tsv00554", "p010-tsv00556", "p010-tsv00557", "p010-tsv00558", "p010-tsv00559" ], "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Ar-\ntikels können Vergütungen für unselbständige Arbeit, die an\nBord eines Seeschiffs oder Luftfahrzeugs, das im internationa-\nlen Verkehr betrieben wird, ausgeübt wird, in dem Vertrags-\nstaat besteuert werden, in dem sich der Ort der tatsächlichen\nGeschäftsleitung des Unternehmens befindet." } ], "source_heading_line_ids": [ "pdf-010-line-064", "pdf-010-line-066" ], "source_heading_word_ids": [ "p010-tsv00315", "p010-tsv00316", "p010-tsv00318", "p010-tsv00319" ], "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 456.22666228214405, 295.6710405972935, 766.8372903650115 ], "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", "pdf-010-line-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100", "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106", "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-113", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118" ], "source_page": 10 } ], "title": "Artikel 15\nUnselbständige Arbeit" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011", "pdf-011-line-013", "pdf-011-line-015", "pdf-011-line-016" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 60.075482967802145, 97.16963498849063, 289.3035930937937, 152.2601118053272 ], "source_line_ids": [ "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011", "pdf-011-line-013", "pdf-011-line-015", "pdf-011-line-016" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00019", "p011-tsv00020", "p011-tsv00021", "p011-tsv00022", "p011-tsv00023", "p011-tsv00025", "p011-tsv00026", "p011-tsv00027", "p011-tsv00028", "p011-tsv00029", "p011-tsv00030", "p011-tsv00031", "p011-tsv00032", "p011-tsv00034", "p011-tsv00035", "p011-tsv00036", "p011-tsv00037", "p011-tsv00038", "p011-tsv00039", "p011-tsv00040", "p011-tsv00041", "p011-tsv00042", "p011-tsv00044", "p011-tsv00045", "p011-tsv00046", "p011-tsv00047", "p011-tsv00048", "p011-tsv00049", "p011-tsv00050", "p011-tsv00052", "p011-tsv00053", "p011-tsv00054", "p011-tsv00055", "p011-tsv00056", "p011-tsv00057", "p011-tsv00058", "p011-tsv00059", "p011-tsv00061", "p011-tsv00062" ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und ahn-\nliche Zahlungen, die eine in einem Vertragsstaat ansässige\nPerson in ihrer Eigenschaft als Mitglied des Aufsichts- oder\nVerwaltungsrats einer Gesellschaft bezieht, die im anderen\nVertragsstaat ansässig ist, können im anderen Staat besteu-\nert werden." } ], "source_heading_line_ids": [ "pdf-011-line-003", "pdf-011-line-005" ], "source_heading_word_ids": [ "p011-tsv00010", "p011-tsv00011", "p011-tsv00013", "p011-tsv00014", "p011-tsv00015" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 60.075482967802145, 69.76281486353173, 289.3035930937937, 152.2601118053272 ], "source_line_ids": [ "pdf-011-line-003", "pdf-011-line-005", "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011", "pdf-011-line-013", "pdf-011-line-015", "pdf-011-line-016" ], "source_page": 11 } ], "title": "Artikel 16\nAufsichtsrats- und Verwaltungsratsvergiitungen" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "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" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 61.18286514232385, 189.0793752055245, 290.41097526831544, 244.7235251561986 ], "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" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00075", "p011-tsv00076", "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", "p011-tsv00092", "p011-tsv00093", "p011-tsv00095", "p011-tsv00096", "p011-tsv00097", "p011-tsv00098", "p011-tsv00099", "p011-tsv00100", "p011-tsv00101", "p011-tsv00102", "p011-tsv00104", "p011-tsv00105", "p011-tsv00106", "p011-tsv00107", "p011-tsv00108", "p011-tsv00109", "p011-tsv00110", "p011-tsv00111", "p011-tsv00112", "p011-tsv00113", "p011-tsv00115", "p011-tsv00116", "p011-tsv00117", "p011-tsv00118", "p011-tsv00119", "p011-tsv00120", "p011-tsv00121", "p011-tsv00122", "p011-tsv00124", "p011-tsv00125", "p011-tsv00126" ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte, die\neine in einem Vertragsstaat ansässige Person als Künstler,\nwie Bühnen-, Film-, Rundfunk- und Fernsehkünstler sowie Mu-\nsiker, oder als Sportler aus ihrer im anderen Vertragsstaat per-\nsönlich ausgeübten Tätigkeit bezieht, im anderen Staat be-\nsteuert werden. ." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-034", "pdf-011-line-035", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-041", "pdf-011-line-044" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 61.45971068595427, 251.36760276224925, 290.9646663555763, 307.28858927984214 ], "source_line_ids": [ "pdf-011-line-034", "pdf-011-line-035", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-041", "pdf-011-line-044" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00130", "p011-tsv00131", "p011-tsv00132", "p011-tsv00133", "p011-tsv00134", "p011-tsv00135", "p011-tsv00136", "p011-tsv00137", "p011-tsv00138", "p011-tsv00140", "p011-tsv00141", "p011-tsv00142", "p011-tsv00143", "p011-tsv00144", "p011-tsv00145", "p011-tsv00146", "p011-tsv00148", "p011-tsv00149", "p011-tsv00150", "p011-tsv00151", "p011-tsv00152", "p011-tsv00153", "p011-tsv00154", "p011-tsv00155", "p011-tsv00156", "p011-tsv00158", "p011-tsv00159", "p011-tsv00160", "p011-tsv00161", "p011-tsv00162", "p011-tsv00163", "p011-tsv00164", "p011-tsv00165", "p011-tsv00166", "p011-tsv00167", "p011-tsv00169", "p011-tsv00170", "p011-tsv00171", "p011-tsv00172", "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" ], "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder\nSportler in dieser Eigenschaft persönlich ausgeübten Tätigkeit\nnicht dem Künstler oder Sportler selbst, sondern einer ande-\nren Person zu, so können diese Einkünfte ungeachtet der Ar-\ntikel 7, 14 und 15 in dem Vertragsstaat besteuert werden, in\ndem der Künstler oder Sportler seine Tätigkeit ausübt." } ], "source_heading_line_ids": [ "pdf-011-line-018", "pdf-011-line-020" ], "source_heading_word_ids": [ "p011-tsv00066", "p011-tsv00067", "p011-tsv00069", "p011-tsv00070", "p011-tsv00071" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 61.18286514232385, 161.9493916474844, 290.9646663555763, 307.28858927984214 ], "source_line_ids": [ "pdf-011-line-018", "pdf-011-line-020", "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-035", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-041", "pdf-011-line-044" ], "source_page": 11 } ], "title": "Artikel 17\nKünstler und Sportler" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 59.52179188054129, 356.01182505754684, 288.74990200653286, 392.8310884577442 ], "source_line_ids": [ "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00201", "p011-tsv00202", "p011-tsv00203", "p011-tsv00204", "p011-tsv00205", "p011-tsv00206", "p011-tsv00207", "p011-tsv00208", "p011-tsv00209", "p011-tsv00211", "p011-tsv00212", "p011-tsv00213", "p011-tsv00214", "p011-tsv00215", "p011-tsv00216", "p011-tsv00217", "p011-tsv00218", "p011-tsv00219", "p011-tsv00221", "p011-tsv00222", "p011-tsv00223", "p011-tsv00224", "p011-tsv00225", "p011-tsv00226", "p011-tsv00227", "p011-tsv00228", "p011-tsv00230", "p011-tsv00231", "p011-tsv00232", "p011-tsv00233", "p011-tsv00234", "p011-tsv00235", "p011-tsv00236", "p011-tsv00237" ], "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhege-\nhälter und ähnliche Vergütungen, die einer in einem Vertrags-\nstaat ansässigen Person für frühere unselbständige Arbeit ge-\nzahlt werden, nur in diesem Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-058", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 59.52179188054129, 398.3678197961197, 289.3035930937937, 444.8763630384742 ], "source_line_ids": [ "pdf-011-line-058", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00241", "p011-tsv00242", "p011-tsv00243", "p011-tsv00244", "p011-tsv00245", "p011-tsv00246", "p011-tsv00247", "p011-tsv00249", "p011-tsv00250", "p011-tsv00251", "p011-tsv00252", "p011-tsv00253", "p011-tsv00254", "p011-tsv00255", "p011-tsv00257", "p011-tsv00258", "p011-tsv00259", "p011-tsv00260", "p011-tsv00261", "p011-tsv00262", "p011-tsv00263", "p011-tsv00264", "p011-tsv00266", "p011-tsv00267", "p011-tsv00268", "p011-tsv00269", "p011-tsv00270", "p011-tsv00271", "p011-tsv00272", "p011-tsv00274", "p011-tsv00275", "p011-tsv00276", "p011-tsv00277", "p011-tsv00278", "p011-tsv00279", "p011-tsv00280", "p011-tsv00281", "p011-tsv00282" ], "text": "(2) Regelmäßig wiederkehrende oder nicht regelmäßig wie-\nderkehrende Bezüge aus der Sozialversicherung und ähnliche\nVergütungen, die ein Vertragsstaat, eines seiner Länder, eine\nihrer Gebietskörperschaften oder eines ihrer staatlichen Orga-\nne zahlt, können nur in diesem Staat besteuert werden." }, { "id": "para-3", "source_line_ids": [ "pdf-011-line-068", "pdf-011-line-070", "pdf-011-line-071", "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-077", "pdf-011-line-079" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 59.79863742417172, 450.4130943768497, 289.3035930937937, 515.4696876027623 ], "source_line_ids": [ "pdf-011-line-068", "pdf-011-line-070", "pdf-011-line-071", "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-077", "pdf-011-line-079" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00286", "p011-tsv00287", "p011-tsv00288", "p011-tsv00289", "p011-tsv00290", "p011-tsv00291", "p011-tsv00292", "p011-tsv00294", "p011-tsv00295", "p011-tsv00296", "p011-tsv00297", "p011-tsv00298", "p011-tsv00299", "p011-tsv00301", "p011-tsv00302", "p011-tsv00303", "p011-tsv00304", "p011-tsv00305", "p011-tsv00306", "p011-tsv00307", "p011-tsv00308", "p011-tsv00309", "p011-tsv00310", "p011-tsv00312", "p011-tsv00313", "p011-tsv00314", "p011-tsv00315", "p011-tsv00316", "p011-tsv00317", "p011-tsv00318", "p011-tsv00319", "p011-tsv00320", "p011-tsv00321", "p011-tsv00323", "p011-tsv00324", "p011-tsv00325", "p011-tsv00326", "p011-tsv00327", "p011-tsv00328", "p011-tsv00329", "p011-tsv00331", "p011-tsv00332", "p011-tsv00333", "p011-tsv00334", "p011-tsv00335", "p011-tsv00336", "p011-tsv00337", "p011-tsv00338", "p011-tsv00340" ], "text": "(3) Regelmäßig wiederkehrende oder nicht regelmäßig wie-\nderkehrende Zahlungen, die die Bundesrepublik Deutschland,\neines ihrer Länder oder eines ihrer staatlichen Organe als Aus-\ngleich für einen Schaden leistet, der als Folge von Kriegshand-\nlungen oder früherer politischer Verfolgung entstanden ist,\nkönnen nur in der Bundesrepublik Deutschland besteuert wer-\nden." } ], "source_heading_line_ids": [ "pdf-011-line-046", "pdf-011-line-048" ], "source_heading_word_ids": [ "p011-tsv00192", "p011-tsv00193", "p011-tsv00197" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 59.52179188054129, 328.605004932588, 289.3035930937937, 515.4696876027623 ], "source_line_ids": [ "pdf-011-line-046", "pdf-011-line-048", "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056", "pdf-011-line-058", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066", "pdf-011-line-068", "pdf-011-line-070", "pdf-011-line-071", "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-077", "pdf-011-line-079" ], "source_page": 11 } ], "title": "Artikel 18\nRuhegehälter" }, { "id": "article-19", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-085", "pdf-011-line-086", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100", "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-106", "pdf-011-line-107" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 57.583873075128324, 559.2098651759289, 290.41097526831544, 694.8597829661296 ], "source_line_ids": [ "pdf-011-line-085", "pdf-011-line-086", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100", "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-106", "pdf-011-line-107" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00352", "p011-tsv00353", "p011-tsv00354", "p011-tsv00355", "p011-tsv00356", "p011-tsv00357", "p011-tsv00358", "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-tsv00377", "p011-tsv00379", "p011-tsv00380", "p011-tsv00381", "p011-tsv00382", "p011-tsv00383", "p011-tsv00384", "p011-tsv00385", "p011-tsv00387", "p011-tsv00388", "p011-tsv00389", "p011-tsv00390", "p011-tsv00391", "p011-tsv00392", "p011-tsv00393", "p011-tsv00394", "p011-tsv00395", "p011-tsv00397", "p011-tsv00401", "p011-tsv00402", "p011-tsv00403", "p011-tsv00404", "p011-tsv00405", "p011-tsv00406", "p011-tsv00407", "p011-tsv00408", "p011-tsv00410", "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-tsv00427", "p011-tsv00430", "p011-tsv00431", "p011-tsv00432", "p011-tsv00433", "p011-tsv00434", "p011-tsv00438", "p011-tsv00439", "p011-tsv00440", "p011-tsv00441", "p011-tsv00442", "p011-tsv00443", "p011-tsv00444", "p011-tsv00448", "p011-tsv00449", "p011-tsv00450", "p011-tsv00451", "p011-tsv00452", "p011-tsv00453", "p011-tsv00454", "p011-tsv00455", "p011-tsv00456", "p011-tsv00458", "p011-tsv00459", "p011-tsv00460", "p011-tsv00461", "p011-tsv00462", "p011-tsv00463", "p011-tsv00464" ], "text": "(1) a) Vergütungen, ausgenommen Ruhegehilter, die von\neinem Vertragsstaat, einem seiner Länder oder einer ihrer Ge-\nbietskörperschaften an eine natürliche Person für die diesem\nStaat, dem Land oder der Gebietskörperschaft geleisteten\nDienste gezahlt werden, können nur in diesem Staat besteuert\nwerden.\nb) Diese Vergütungen können jedoch nur im anderen\nVertragsstaat besteuert werden, wenn die Dienste in diesem\nStaat geleistet werden und die natürliche Person in diesem\n“anderen Vertragsstaat ansässig ist und\ni) ein Staatsangehöriger dieses Staates ist oder\nii) nicht ausschließlich deshalb in diesem Staat ansässig ge-\nworden ist, um die Dienste zu leisten." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-119", "pdf-011-line-120", "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-007", "pdf-012-line-009" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 63.12078394773682, 703.7185531075305, 291.7952029864676, 768.775146333443 ], "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-119", "pdf-011-line-120" ], "source_page": 11 }, { "bbox": [ 62.01340177321512, 71.97750739888195, 291.24151189920667, 107.41258796448537 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-007", "pdf-012-line-009" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv00468", "p011-tsv00469", "p011-tsv00470", "p011-tsv00471", "p011-tsv00472", "p011-tsv00473", "p011-tsv00474", "p011-tsv00475", "p011-tsv00476", "p011-tsv00478", "p011-tsv00479", "p011-tsv00480", "p011-tsv00481", "p011-tsv00482", "p011-tsv00483", "p011-tsv00484", "p011-tsv00485", "p011-tsv00486", "p011-tsv00488", "p011-tsv00489", "p011-tsv00490", "p011-tsv00491", "p011-tsv00492", "p011-tsv00493", "p011-tsv00494", "p011-tsv00495", "p011-tsv00496", "p011-tsv00498", "p011-tsv00499", "p011-tsv00500", "p011-tsv00501", "p011-tsv00502", "p011-tsv00503", "p011-tsv00504", "p011-tsv00506", "p011-tsv00507", "p011-tsv00508", "p011-tsv00509", "p011-tsv00510", "p011-tsv00511", "p011-tsv00512", "p011-tsv00513", "p011-tsv00514", "p011-tsv00516", "p011-tsv00517", "p011-tsv00518", "p011-tsv00519", "p011-tsv00520", "p011-tsv00521", "p011-tsv00522", "p011-tsv00523", "p011-tsv00525", "p011-tsv00526", "p011-tsv00527", "p012-tsv00020", "p012-tsv00021", "p012-tsv00022", "p012-tsv00023", "p012-tsv00024", "p012-tsv00025", "p012-tsv00026", "p012-tsv00027", "p012-tsv00029", "p012-tsv00030", "p012-tsv00031", "p012-tsv00032", "p012-tsv00033", "p012-tsv00034", "p012-tsv00035", "p012-tsv00036", "p012-tsv00038", "p012-tsv00039", "p012-tsv00040", "p012-tsv00041", "p012-tsv00042", "p012-tsv00043", "p012-tsv00044", "p012-tsv00045", "p012-tsv00047", "p012-tsv00048" ], "text": "(2) a) Ruhegehälter, die von einem Vertragsstaat, einem sei-\nner Lander oder einer ihrer Gebietskörperschaften oder aus ei-\nnem von diesem Staat, dem Land oder der Gebietskörper-\nschaft errichteten Sondervermögen an eine natürliche Person\nfür die diesem Staat, dem Land oder der Gebietskörperschaft\ngeleisteten Dienste gezahlt werden, können nur in diesem\nStaat besteuert werden.\nb) Diese Ruhegehälter können jedoch nur im anderen\nVertragsstaat besteuert werden, wenn die natürliche Person in\ndiesem Staat ansässig ist und ein Staatsangehöriger dieses\nStaates ist." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-015", "pdf-012-line-016", "pdf-012-line-018" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 62.01340177321512, 114.61033870437356, 291.24151189920667, 160.01153567905294 ], "source_line_ids": [ "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-015", "pdf-012-line-016", "pdf-012-line-018" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00052", "p012-tsv00053", "p012-tsv00054", "p012-tsv00055", "p012-tsv00056", "p012-tsv00057", "p012-tsv00058", "p012-tsv00060", "p012-tsv00061", "p012-tsv00062", "p012-tsv00063", "p012-tsv00064", "p012-tsv00065", "p012-tsv00066", "p012-tsv00067", "p012-tsv00069", "p012-tsv00070", "p012-tsv00071", "p012-tsv00072", "p012-tsv00073", "p012-tsv00074", "p012-tsv00075", "p012-tsv00076", "p012-tsv00078", "p012-tsv00079", "p012-tsv00080", "p012-tsv00081", "p012-tsv00082", "p012-tsv00083", "p012-tsv00084", "p012-tsv00085", "p012-tsv00086", "p012-tsv00087", "p012-tsv00089" ], "text": "(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,\ndie im Zusammenhang mit einer gewerblichen Tätigkeit eines\nVertragsstaats, eines seiner Länder oder einer ihrer Gebiets-\nkörperschaften erbracht werden, sind die Artikel 15, 16 und 18\nanzuwenden." } ], "source_heading_line_ids": [ "pdf-011-line-080", "pdf-011-line-082" ], "source_heading_word_ids": [ "p011-tsv00344", "p011-tsv00345", "p011-tsv00347", "p011-tsv00348" ], "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 57.583873075128324, 531.5262084840513, 291.7952029864676, 768.775146333443 ], "source_line_ids": [ "pdf-011-line-080", "pdf-011-line-082", "pdf-011-line-085", "pdf-011-line-086", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100", "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-106", "pdf-011-line-107", "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-119", "pdf-011-line-120" ], "source_page": 11 }, { "bbox": [ 62.01340177321512, 71.97750739888195, 291.24151189920667, 160.01153567905294 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-007", "pdf-012-line-009", "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-015", "pdf-012-line-016", "pdf-012-line-018" ], "source_page": 12 } ], "title": "Artikel 19\nÖffentlicher Dienst" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.73655622958469, 203.47487668530087, 291.24151189920667, 267.97779677737583 ], "source_line_ids": [ "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00103", "p012-tsv00104", "p012-tsv00105", "p012-tsv00106", "p012-tsv00107", "p012-tsv00108", "p012-tsv00109", "p012-tsv00110", "p012-tsv00112", "p012-tsv00113", "p012-tsv00114", "p012-tsv00115", "p012-tsv00116", "p012-tsv00117", "p012-tsv00118", "p012-tsv00119", "p012-tsv00121", "p012-tsv00122", "p012-tsv00123", "p012-tsv00124", "p012-tsv00125", "p012-tsv00126", "p012-tsv00127", "p012-tsv00128", "p012-tsv00130", "p012-tsv00131", "p012-tsv00132", "p012-tsv00133", "p012-tsv00134", "p012-tsv00135", "p012-tsv00136", "p012-tsv00138", "p012-tsv00139", "p012-tsv00140", "p012-tsv00141", "p012-tsv00142", "p012-tsv00143", "p012-tsv00144", "p012-tsv00146", "p012-tsv00147", "p012-tsv00148", "p012-tsv00149", "p012-tsv00150", "p012-tsv00151", "p012-tsv00152", "p012-tsv00153", "p012-tsv00155", "p012-tsv00156", "p012-tsv00157", "p012-tsv00158", "p012-tsv00159", "p012-tsv00160" ], "text": "(1) Vergütungen, die ein in einem Vertragsstaat ansässiger\nHochschuliehrer oder Lehrer, der sich im anderen Vertrags-\nstaat höchstens zwei Jahre lang zwecks fortgeschrittener Stu-\ndien oder Forschungsarbeiten oder zwecks Ausübung einer\nLehrtätigkeit an einer Universität, Hochschule, Schule oder\nanderen Lehranstalt aufhält, für diese Tätigkeit bezieht, wer-\nden im anderen Staat nicht besteuert." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-039", "pdf-012-line-041", "pdf-012-line-043", "pdf-012-line-044" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.73655622958469, 275.175547517264, 290.9646663555763, 310.6106280828675 ], "source_line_ids": [ "pdf-012-line-039", "pdf-012-line-041", "pdf-012-line-043", "pdf-012-line-044" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00164", "p012-tsv00165", "p012-tsv00166", "p012-tsv00167", "p012-tsv00168", "p012-tsv00169", "p012-tsv00170", "p012-tsv00171", "p012-tsv00172", "p012-tsv00174", "p012-tsv00175", "p012-tsv00176", "p012-tsv00177", "p012-tsv00178", "p012-tsv00179", "p012-tsv00180", "p012-tsv00181", "p012-tsv00183", "p012-tsv00184", "p012-tsv00185", "p012-tsv00186", "p012-tsv00187", "p012-tsv00188", "p012-tsv00189", "p012-tsv00191", "p012-tsv00192" ], "text": "(2) Absatz 1 gilt für Einkünfte aus einer Forschungstätigkeit\nnur, wenn die Forschung im öffentlichen Interesse_und nicht\nhauptsächlich zum privaten Nutzen bestimmter Personen be-\ntrieben wird." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-051", "pdf-012-line-053", "pdf-012-line-054", "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-060" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.73655622958469, 317.5315422558369, 291.24151189920667, 392.00057875698786 ], "source_line_ids": [ "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-051", "pdf-012-line-053", "pdf-012-line-054", "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-060" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00196", "p012-tsv00197", "p012-tsv00198", "p012-tsv00199", "p012-tsv00200", "p012-tsv00201", "p012-tsv00202", "p012-tsv00203", "p012-tsv00204", "p012-tsv00206", "p012-tsv00207", "p012-tsv00208", "p012-tsv00209", "p012-tsv00210", "p012-tsv00211", "p012-tsv00212", "p012-tsv00213", "p012-tsv00215", "p012-tsv00216", "p012-tsv00217", "p012-tsv00218", "p012-tsv00219", "p012-tsv00220", "p012-tsv00221", "p012-tsv00222", "p012-tsv00223", "p012-tsv00225", "p012-tsv00226", "p012-tsv00227", "p012-tsv00228", "p012-tsv00229", "p012-tsv00230", "p012-tsv00231", "p012-tsv00232", "p012-tsv00233", "p012-tsv00234", "p012-tsv00235", "p012-tsv00237", "p012-tsv00238", "p012-tsv00239", "p012-tsv00240", "p012-tsv00241", "p012-tsv00242", "p012-tsv00243", "p012-tsv00244", "p012-tsv00245", "p012-tsv00247", "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-tsv00265", "p012-tsv00266", "p012-tsv00267", "p012-tsv00268", "p012-tsv00269" ], "text": "(3) Zahlungen, die ein Student, Praktikant oder Lehrling, der\nsich in einem Vertragsstaat ausschließlich zum Studium oder\nzur Ausbildung aufhält und der im anderen Vertragsstaat an-\nsässig ist oder dort unmittelbar vor der Einreise in dem erstge-\nnannten Staat ansässig war, für seinen Unterhalt, sein Studi-\num oder seine Ausbildung erhält, dürfen im erstgenannten\nStaat nicht besteuert werden, sofern diese Zahlungen aus\nQuellen außerhalb dieses Staates stammen." } ], "source_heading_line_ids": [ "pdf-012-line-021", "pdf-012-line-023" ], "source_heading_word_ids": [ "p012-tsv00093", "p012-tsv00094", "p012-tsv00096", "p012-tsv00097", "p012-tsv00098", "p012-tsv00099" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.73655622958469, 175.7912199934232, 291.24151189920667, 392.00057875698786 ], "source_line_ids": [ "pdf-012-line-021", "pdf-012-line-023", "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029", "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-044", "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-051", "pdf-012-line-053", "pdf-012-line-054", "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-060" ], "source_page": 12 } ], "title": "Artikel 20\nProfessoren, Lehrer und Studenten" }, { "id": "article-21", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-066", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.62917405506299, 441.2774876685301, 289.58043863742415, 496.0911279184479 ], "source_line_ids": [ "pdf-012-line-066", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00281", "p012-tsv00282", "p012-tsv00283", "p012-tsv00284", "p012-tsv00285", "p012-tsv00286", "p012-tsv00287", "p012-tsv00288", "p012-tsv00290", "p012-tsv00291", "p012-tsv00292", "p012-tsv00293", "p012-tsv00294", "p012-tsv00295", "p012-tsv00296", "p012-tsv00297", "p012-tsv00298", "p012-tsv00300", "p012-tsv00301", "p012-tsv00302", "p012-tsv00303", "p012-tsv00304", "p012-tsv00305", "p012-tsv00306", "p012-tsv00307", "p012-tsv00309", "p012-tsv00310", "p012-tsv00311", "p012-tsv00312", "p012-tsv00313", "p012-tsv00314", "p012-tsv00315", "p012-tsv00316", "p012-tsv00317", "p012-tsv00319", "p012-tsv00320", "p012-tsv00321", "p012-tsv00322", "p012-tsv00323", "p012-tsv00324", "p012-tsv00325", "p012-tsv00326", "p012-tsv00327", "p012-tsv00329", "p012-tsv00330" ], "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Per-\nson, die in den vorstehenden Artikeln nicht behandelt wurden,\nkönnen nur in diesem Vertragsstaat besteuert werden. Wer-\nden die Einkünfte jedoch aus Quellen innerhalb des anderen\nVertragsstaats bezogen, so können sie auch im anderen Staat\nbesteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-085", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.35232851143257, 503.28887865833605, 290.134129724685, 586.0630121670504 ], "source_line_ids": [ "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-085", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00334", "p012-tsv00335", "p012-tsv00336", "p012-tsv00337", "p012-tsv00338", "p012-tsv00339", "p012-tsv00340", "p012-tsv00341", "p012-tsv00342", "p012-tsv00343", "p012-tsv00344", "p012-tsv00346", "p012-tsv00347", "p012-tsv00348", "p012-tsv00349", "p012-tsv00350", "p012-tsv00351", "p012-tsv00352", "p012-tsv00354", "p012-tsv00355", "p012-tsv00356", "p012-tsv00357", "p012-tsv00358", "p012-tsv00359", "p012-tsv00360", "p012-tsv00361", "p012-tsv00363", "p012-tsv00364", "p012-tsv00365", "p012-tsv00366", "p012-tsv00367", "p012-tsv00368", "p012-tsv00369", "p012-tsv00370", "p012-tsv00372", "p012-tsv00373", "p012-tsv00374", "p012-tsv00375", "p012-tsv00376", "p012-tsv00377", "p012-tsv00378", "p012-tsv00379", "p012-tsv00380", "p012-tsv00382", "p012-tsv00383", "p012-tsv00384", "p012-tsv00385", "p012-tsv00386", "p012-tsv00387", "p012-tsv00388", "p012-tsv00390", "p012-tsv00391", "p012-tsv00392", "p012-tsv00393", "p012-tsv00394", "p012-tsv00395", "p012-tsv00396", "p012-tsv00397", "p012-tsv00399", "p012-tsv00400", "p012-tsv00401", "p012-tsv00402", "p012-tsv00403", "p012-tsv00404", "p012-tsv00405", "p012-tsv00406", "p012-tsv00407", "p012-tsv00408", "p012-tsv00410" ], "text": "(2) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-\ntragsstaat ansässige Empfänger der Einkünfte im anderen\nVertragsstaat eine gewerbliche Tätigkeit durch eine dort gele-\ngene Betriebstätte oder eine freiberufliche Tätigkeit durch eine\ndort gelegene feste Einrichtung ausübt, und die Rechte oder\nVermögenswerte, für welche die Einkünfte gezahlt werden,\ntatsächlich zu dieser Betriebstätte oder festen Einrichtung ge-\nhören. In diesem Fall ist Artikel 7 beziehungsweise Artikel 14\nanzuwenden." } ], "source_heading_line_ids": [ "pdf-012-line-061", "pdf-012-line-063" ], "source_heading_word_ids": [ "p012-tsv00273", "p012-tsv00274", "p012-tsv00276", "p012-tsv00277" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.35232851143257, 413.59383097665244, 290.134129724685, 586.0630121670504 ], "source_line_ids": [ "pdf-012-line-061", "pdf-012-line-063", "pdf-012-line-066", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075", "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-085", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093" ], "source_page": 12 } ], "title": "Artikel 21\nAndere Einkünfte" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.35232851143257, 633.1252285432424, 289.3035930937937, 668.283472541927 ], "source_line_ids": [ "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00421", "p012-tsv00422", "p012-tsv00423", "p012-tsv00424", "p012-tsv00425", "p012-tsv00426", "p012-tsv00427", "p012-tsv00428", "p012-tsv00429", "p012-tsv00431", "p012-tsv00432", "p012-tsv00433", "p012-tsv00434", "p012-tsv00435", "p012-tsv00436", "p012-tsv00437", "p012-tsv00438", "p012-tsv00439", "p012-tsv00441", "p012-tsv00442", "p012-tsv00443", "p012-tsv00444", "p012-tsv00445", "p012-tsv00446", "p012-tsv00447", "p012-tsv00448", "p012-tsv00450" ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6, das\neiner in einem Vertragsstaat ansässigen Person gehört und im\nanderen Vertragsstaat liegt, kann im anderen Staat besteuert\nwerden." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-106", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115", "pdf-012-line-116", "pdf-012-line-118" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 59.79863742417172, 675.4812232818152, 289.58043863742415, 739.4304702400526 ], "source_line_ids": [ "pdf-012-line-106", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115", "pdf-012-line-116", "pdf-012-line-118" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00454", "p012-tsv00455", "p012-tsv00456", "p012-tsv00457", "p012-tsv00458", "p012-tsv00459", "p012-tsv00461", "p012-tsv00462", "p012-tsv00463", "p012-tsv00464", "p012-tsv00465", "p012-tsv00466", "p012-tsv00467", "p012-tsv00468", "p012-tsv00470", "p012-tsv00471", "p012-tsv00472", "p012-tsv00473", "p012-tsv00474", "p012-tsv00475", "p012-tsv00476", "p012-tsv00477", "p012-tsv00478", "p012-tsv00480", "p012-tsv00481", "p012-tsv00482", "p012-tsv00483", "p012-tsv00484", "p012-tsv00485", "p012-tsv00486", "p012-tsv00487", "p012-tsv00488", "p012-tsv00490", "p012-tsv00491", "p012-tsv00492", "p012-tsv00493", "p012-tsv00494", "p012-tsv00495", "p012-tsv00496", "p012-tsv00497", "p012-tsv00498", "p012-tsv00500", "p012-tsv00501", "p012-tsv00502", "p012-tsv00503", "p012-tsv00504", "p012-tsv00505", "p012-tsv00506", "p012-tsv00507", "p012-tsv00508", "p012-tsv00510", "p012-tsv00511" ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstätte ist, die ein Unternehmen eines Vertragsstaats im\nanderen Vertragsstaat hat, oder das zu einer festen Einrich-\ntung gehört, die einer in einem Vertragsstaat ansässigen Per-\nson für die Ausübung einer selbständigen Arbeit im anderen\nVertragsstaat zur Verfügung steht, kann im anderen Staat be-\nsteuert werden." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-124", "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 60.075482967802145, 746.6282209799408, 289.58043863742415, 774.0350411048997 ], "source_line_ids": [ "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-124" ], "source_page": 12 }, { "bbox": [ 62.56709286047597, 69.20914172969418, 291.7952029864676, 94.67810588622163 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv00515", "p012-tsv00516", "p012-tsv00517", "p012-tsv00518", "p012-tsv00519", "p012-tsv00520", "p012-tsv00521", "p012-tsv00522", "p012-tsv00524", "p012-tsv00525", "p012-tsv00526", "p012-tsv00527", "p012-tsv00528", "p012-tsv00529", "p012-tsv00530", "p012-tsv00532", "p012-tsv00533", "p012-tsv00534", "p012-tsv00535", "p012-tsv00536", "p012-tsv00537", "p012-tsv00538", "p012-tsv00539", "p013-tsv00010", "p013-tsv00011", "p013-tsv00012", "p013-tsv00013", "p013-tsv00014", "p013-tsv00015", "p013-tsv00016", "p013-tsv00017", "p013-tsv00018", "p013-tsv00019", "p013-tsv00021", "p013-tsv00022", "p013-tsv00023", "p013-tsv00024", "p013-tsv00025", "p013-tsv00026", "p013-tsv00028" ], "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-\nkehr betrieben werden, sowie bewegliches Vermögen, das\ndem Betrieb dieser Schiffe oder Luftfahrzeuge dient, können\nnurin dem Vertragsstaat besteuert werden, in dem sich der Ort\nder tatsächlichen Geschäftsleitung des Unternehmens befin-\ndet." }, { "id": "para-4", "source_line_ids": [ "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 62.290247316845544, 102.15269319302861, 291.7952029864676, 127.89849391647485 ], "source_line_ids": [ "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00032", "p013-tsv00033", "p013-tsv00034", "p013-tsv00035", "p013-tsv00036", "p013-tsv00037", "p013-tsv00038", "p013-tsv00039", "p013-tsv00041", "p013-tsv00042", "p013-tsv00043", "p013-tsv00044", "p013-tsv00045", "p013-tsv00046", "p013-tsv00047", "p013-tsv00048", "p013-tsv00049", "p013-tsv00051", "p013-tsv00052" ], "text": "(4) Alle anderen Vermögensteile einer in einem Vertrags-\nstaat ansässigen Person können nur in diesem Staat besteu-\nert werden." } ], "source_heading_line_ids": [ "pdf-012-line-094", "pdf-012-line-097" ], "source_heading_word_ids": [ "p012-tsv00414", "p012-tsv00415", "p012-tsv00417" ], "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 59.79863742417172, 605.4415718513648, 289.58043863742415, 774.0350411048997 ], "source_line_ids": [ "pdf-012-line-094", "pdf-012-line-097", "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104", "pdf-012-line-106", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115", "pdf-012-line-116", "pdf-012-line-118", "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-124" ], "source_page": 12 }, { "bbox": [ 62.290247316845544, 69.20914172969418, 291.7952029864676, 127.89849391647485 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007", "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012" ], "source_page": 13 } ], "title": "Artikel 22\nVermögen" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-018", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-032", "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-037", "pdf-013-line-039" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 61.73655622958469, 176.89856626109832, 291.51835744283716, 289.2942124301217 ], "source_line_ids": [ "pdf-013-line-018", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-032", "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-037", "pdf-013-line-039" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00065", "p013-tsv00066", "p013-tsv00067", "p013-tsv00068", "p013-tsv00069", "p013-tsv00070", "p013-tsv00071", "p013-tsv00073", "p013-tsv00074", "p013-tsv00075", "p013-tsv00076", "p013-tsv00077", "p013-tsv00078", "p013-tsv00079", "p013-tsv00081", "p013-tsv00082", "p013-tsv00083", "p013-tsv00084", "p013-tsv00085", "p013-tsv00086", "p013-tsv00087", "p013-tsv00089", "p013-tsv00090", "p013-tsv00091", "p013-tsv00092", "p013-tsv00093", "p013-tsv00094", "p013-tsv00095", "p013-tsv00096", "p013-tsv00097", "p013-tsv00098", "p013-tsv00100", "p013-tsv00101", "p013-tsv00102", "p013-tsv00103", "p013-tsv00104", "p013-tsv00105", "p013-tsv00106", "p013-tsv00107", "p013-tsv00109", "p013-tsv00110", "p013-tsv00111", "p013-tsv00112", "p013-tsv00113", "p013-tsv00114", "p013-tsv00115", "p013-tsv00116", "p013-tsv00118", "p013-tsv00119", "p013-tsv00120", "p013-tsv00121", "p013-tsv00122", "p013-tsv00123", "p013-tsv00124", "p013-tsv00125", "p013-tsv00127", "p013-tsv00128", "p013-tsv00129", "p013-tsv00130", "p013-tsv00131", "p013-tsv00132", "p013-tsv00134", "p013-tsv00135", "p013-tsv00136", "p013-tsv00137", "p013-tsv00138", "p013-tsv00139", "p013-tsv00140", "p013-tsv00141", "p013-tsv00142", "p013-tsv00143", "p013-tsv00145", "p013-tsv00146", "p013-tsv00147", "p013-tsv00148", "p013-tsv00149", "p013-tsv00150", "p013-tsv00151", "p013-tsv00152", "p013-tsv00153", "p013-tsv00154", "p013-tsv00155", "p013-tsv00157", "p013-tsv00158", "p013-tsv00159", "p013-tsv00160", "p013-tsv00161", "p013-tsv00162", "p013-tsv00163", "p013-tsv00165" ], "text": "(1) Im Rahmen der jeweils geltenden neuseeländischen\nRechtsvorschriften über die Anrechnung der außerhalb Neu-\nseelands gezahlten Steuer auf die neuseeländische Steuer\nwird die deutsche Steuer, die nach dem Recht der Bundesre-\npublik Deutschland und in Übereinstimmung mit diesem Ab-\nkommen unmittelbar oder im Abzugsweg für Einkünfte gezahlt\nwurde, weiche eine in Neuseeland ansässige Person aus\nQuellen innerhalb der Bundesrepublik Deutschland bezogen\nhat (bei Dividenden jedoch nicht die Steuer von dem Gewinn,\naus dem die Dividenden gezahlt worden sind), auf die von die-\nsen Einküften zu erhebende neuseeländische Steuer ange-\nrechnet." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-054", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060", "pdf-013-line-062", "pdf-013-line-064", "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-076", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087", "pdf-013-line-088", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-104", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-115", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-124", "pdf-013-line-126", "pdf-013-line-128" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 61.73655622958469, 296.76879973692866, 292.3488940737284, 767.390963498849 ], "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-054", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060", "pdf-013-line-062", "pdf-013-line-064", "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-076", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087", "pdf-013-line-088", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-104", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-115", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-124", "pdf-013-line-126", "pdf-013-line-128" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00169", "p013-tsv00170", "p013-tsv00171", "p013-tsv00172", "p013-tsv00173", "p013-tsv00174", "p013-tsv00175", "p013-tsv00176", "p013-tsv00178", "p013-tsv00179", "p013-tsv00180", "p013-tsv00181", "p013-tsv00182", "p013-tsv00183", "p013-tsv00184", "p013-tsv00188", "p013-tsv00189", "p013-tsv00190", "p013-tsv00191", "p013-tsv00192", "p013-tsv00193", "p013-tsv00194", "p013-tsv00195", "p013-tsv00196", "p013-tsv00197", "p013-tsv00199", "p013-tsv00200", "p013-tsv00201", "p013-tsv00202", "p013-tsv00203", "p013-tsv00204", "p013-tsv00206", "p013-tsv00207", "p013-tsv00208", "p013-tsv00209", "p013-tsv00210", "p013-tsv00211", "p013-tsv00212", "p013-tsv00213", "p013-tsv00215", "p013-tsv00216", "p013-tsv00217", "p013-tsv00218", "p013-tsv00219", "p013-tsv00220", "p013-tsv00222", "p013-tsv00223", "p013-tsv00224", "p013-tsv00225", "p013-tsv00226", "p013-tsv00227", "p013-tsv00228", "p013-tsv00230", "p013-tsv00231", "p013-tsv00232", "p013-tsv00233", "p013-tsv00234", "p013-tsv00235", "p013-tsv00236", "p013-tsv00237", "p013-tsv00238", "p013-tsv00240", "p013-tsv00241", "p013-tsv00242", "p013-tsv00243", "p013-tsv00244", "p013-tsv00245", "p013-tsv00246", "p013-tsv00248", "p013-tsv00249", "p013-tsv00250", "p013-tsv00251", "p013-tsv00255", "p013-tsv00256", "p013-tsv00257", "p013-tsv00258", "p013-tsv00259", "p013-tsv00260", "p013-tsv00261", "p013-tsv00263", "p013-tsv00264", "p013-tsv00265", "p013-tsv00266", "p013-tsv00267", "p013-tsv00268", "p013-tsv00270", "p013-tsv00271", "p013-tsv00272", "p013-tsv00273", "p013-tsv00274", "p013-tsv00275", "p013-tsv00276", "p013-tsv00277", "p013-tsv00278", "p013-tsv00280", "p013-tsv00281", 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"p013-tsv00351", "p013-tsv00352", "p013-tsv00353", "p013-tsv00357", "p013-tsv00358", "p013-tsv00359", "p013-tsv00360", "p013-tsv00361", "p013-tsv00362", "p013-tsv00363", "p013-tsv00364", "p013-tsv00543", "p013-tsv00547", "p013-tsv00366", "p013-tsv00367", "p013-tsv00368", "p013-tsv00369", "p013-tsv00370", "p013-tsv00371", "p013-tsv00372", "p013-tsv00374", "p013-tsv00375", "p013-tsv00376", "p013-tsv00377", "p013-tsv00378", "p013-tsv00379", "p013-tsv00380", "p013-tsv00382", "p013-tsv00383", "p013-tsv00384", "p013-tsv00385", "p013-tsv00386", "p013-tsv00387", "p013-tsv00389", "p013-tsv00390", "p013-tsv00391", "p013-tsv00392", "p013-tsv00393", "p013-tsv00394", "p013-tsv00396", "p013-tsv00397", "p013-tsv00398", "p013-tsv00399", "p013-tsv00400", "p013-tsv00401", "p013-tsv00402", "p013-tsv00404", "p013-tsv00405", "p013-tsv00406", "p013-tsv00407", "p013-tsv00408", "p013-tsv00409", "p013-tsv00410", "p013-tsv00414", "p013-tsv00415", "p013-tsv00416", "p013-tsv00417", "p013-tsv00418", "p013-tsv00419", "p013-tsv00420", "p013-tsv00421", "p013-tsv00422", "p013-tsv00423", "p013-tsv00424", "p013-tsv00426", "p013-tsv00427", "p013-tsv00428", "p013-tsv00429", "p013-tsv00433", "p013-tsv00434", "p013-tsv00435", "p013-tsv00436", "p013-tsv00437", "p013-tsv00438", "p013-tsv00439", "p013-tsv00440", "p013-tsv00441", "p013-tsv00443", "p013-tsv00444", "p013-tsv00445", "p013-tsv00446", "p013-tsv00447", "p013-tsv00448", "p013-tsv00449", "p013-tsv00450", "p013-tsv00451", "p013-tsv00453", "p013-tsv00454", "p013-tsv00455", "p013-tsv00456", "p013-tsv00457", "p013-tsv00458", "p013-tsv00459", "p013-tsv00460", "p013-tsv00461", "p013-tsv00462", "p013-tsv00466", "p013-tsv00467", "p013-tsv00468", "p013-tsv00469", "p013-tsv00470", "p013-tsv00471", "p013-tsv00472", "p013-tsv00473", "p013-tsv00474", "p013-tsv00475", "p013-tsv00477", "p013-tsv00478", "p013-tsv00479", "p013-tsv00483", "p013-tsv00484", "p013-tsv00485", "p013-tsv00486", "p013-tsv00487", "p013-tsv00488", "p013-tsv00489", "p013-tsv00490", "p013-tsv00491", "p013-tsv00493", "p013-tsv00494", "p013-tsv00495", "p013-tsv00496", "p013-tsv00497", "p013-tsv00498", "p013-tsv00499", "p013-tsv00500", "p013-tsv00502", "p013-tsv00503", "p013-tsv00504", "p013-tsv00505", "p013-tsv00506", "p013-tsv00507", "p013-tsv00508", "p013-tsv00510", "p013-tsv00511", "p013-tsv00512", "p013-tsv00513", "p013-tsv00514", "p013-tsv00515", "p013-tsv00516", "p013-tsv00517", "p013-tsv00519", "p013-tsv00520", "p013-tsv00521", "p013-tsv00522", "p013-tsv00523", "p013-tsv00524", "p013-tsv00526", "p013-tsv00527", "p013-tsv00528", "p013-tsv00529", "p013-tsv00530", "p013-tsv00531", "p013-tsv00532", "p013-tsv00534", "p013-tsv00535", "p013-tsv00536", "p013-tsv00537", "p013-tsv00538", "p013-tsv00539" ], "text": "(2) Bei einer in der Bundesrepublik Deutschland ansässigen\nPerson wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von der\nBemessungsgrundlage der deutschen Steuer die Einkünfte\naus Neuseeland sowie die in Neuseeland gelegenen Ver-\nmögenswerte ausgenommen, die nach diesem Abkommen\nin Neuseeland besteuert werden können. Die Bundesrepu-\nblik Deutschland behält aber das Recht, die so ausgenom-\nmenen Einkünfte und Vermögenswerte bei der Festsetzung\ndes Steuersatzes zu berücksichtigen.\nAuf Einkünfte aus Anteilen an Kapitalgesellschaften sind\ndie vorstehenden Bestimmungen nur dann anzuwenden,\nwenn die Einkünfte an eine in der Bundesrepublik Deutsch-\nland ansässige Gesellschaft (jedoch nicht an eine Perso-\nnengesellschaft) von einer in Neuseeland ansässigen Ge-\nsellschaft gezahlt werden, deren Kapital zu mindestens\n25 vom Hundert unmittelbar der deutschen Gesellschaft\ngehört.\nFür die Zwecke der Steuern vom Vermögen werden von der\nBemessungsgrundiage der deutschen Steuer ebenfalls\nBeteiligungen ausgenommen, deren Dividenden, falls sol-\nche gezahlt werden, nach dem vorhergehenden Satz von\nder Steuerbemessungsgrundlage auszunehmen wären.\nAuf die von den nachstehenden Einkünften aus Neusee-\nb\n=\nland zu erhebende deutsche Einkommen- und Körper-\nschaftsteuer wird unter Beachtung der Vorschriften des\ndeutschen Steuerrechts über die Anrechnung ausländi-\nscher Steuern die neuseeländische Steuer angerechnet,\ndie nach neuseeländischem Recht und in Übereinstimmung\nmit diesem Abkommen gezahlt worden ist für\naa) Dividenden im Sinne des Artikels 10 Absatz 3, die nicht\nunter Buchstabe a fallen;\nbb) Zinsen im Sinne des Artikels 11 Absatz 4;\ncc) Lizenzgebühren im Sinne des Artikels 12 Absatz 3;\ndd) Einkünfte, die unter die Artikel 16 und 17 fallen;\nee) Einkünfte, die nach Artikel 21 Absatz 1 in Neuseeland\nbesteuert werden können.\nIn diesem Fall ist die neuseeländische Steuer, die nach\ndem Recht Neuseelands und in Übereinstimmung mit die-\nsem Abkommen von den vorbezeichneten Einkünften erho-\nben wird, nach Maßgabe der Vorschriften des deutschen\nSteuerrechts über die Anrechnung ausländischer Steuern\nauf die deutsche Einkommen- oder Körperschaftsteuer, die\nvon diesen Einkünften erhoben wird, anzurechnen." }, { "id": "para-3", "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 68.37863202893786, 293.1794307046197, 113.77982900361724 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00020", "p014-tsv00021", "p014-tsv00022", "p014-tsv00023", "p014-tsv00024", "p014-tsv00025", "p014-tsv00026", "p014-tsv00027", "p014-tsv00028", "p014-tsv00030", "p014-tsv00031", "p014-tsv00032", "p014-tsv00033", "p014-tsv00034", "p014-tsv00035", "p014-tsv00036", "p014-tsv00037", "p014-tsv00039", "p014-tsv00040", "p014-tsv00041", "p014-tsv00042", "p014-tsv00043", "p014-tsv00044", "p014-tsv00045", "p014-tsv00046", "p014-tsv00048", "p014-tsv00049", "p014-tsv00050", "p014-tsv00051", "p014-tsv00052", "p014-tsv00053", "p014-tsv00054", "p014-tsv00056", "p014-tsv00057" ], "text": "(3) Für die Zwecke dieses Artikels stammen Gewinne oder\nEinkünfte einer in einem Vertragsstaat ansässigen Person aus\nQuellen innerhalb des anderen Vertragsstaats, wenn sie in\ndiesem anderen Staat gemäß diesem Abkommen besteuert\nworden sind." } ], "source_heading_line_ids": [ "pdf-013-line-013", "pdf-013-line-015" ], "source_heading_word_ids": [ "p013-tsv00056", "p013-tsv00057", "p013-tsv00059", "p013-tsv00060", "p013-tsv00061" ], "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 148.93807300230188, 292.3488940737284, 767.390963498849 ], "source_line_ids": [ "pdf-013-line-013", "pdf-013-line-015", "pdf-013-line-018", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-032", "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-037", "pdf-013-line-039", "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-054", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060", "pdf-013-line-062", "pdf-013-line-064", "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-076", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087", "pdf-013-line-088", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-104", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-115", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-124", "pdf-013-line-126", "pdf-013-line-128" ], "source_page": 13 }, { "bbox": [ 61.73655622958469, 68.37863202893786, 293.1794307046197, 113.77982900361724 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011" ], "source_page": 14 } ], "title": "Artikel 23\nBeseitigung der Doppelbesteuerung" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 63.12078394773682, 162.50306478132194, 292.6257396173588, 228.11333114107202 ], "source_line_ids": [ "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" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00068", "p014-tsv00069", "p014-tsv00070", "p014-tsv00071", "p014-tsv00072", "p014-tsv00073", "p014-tsv00074", "p014-tsv00075", "p014-tsv00076", "p014-tsv00078", "p014-tsv00079", "p014-tsv00080", "p014-tsv00081", "p014-tsv00082", "p014-tsv00083", "p014-tsv00084", "p014-tsv00085", "p014-tsv00087", "p014-tsv00088", "p014-tsv00089", "p014-tsv00090", "p014-tsv00091", "p014-tsv00092", "p014-tsv00093", "p014-tsv00094", "p014-tsv00096", "p014-tsv00097", "p014-tsv00098", "p014-tsv00099", "p014-tsv00100", "p014-tsv00101", "p014-tsv00102", "p014-tsv00103", "p014-tsv00104", "p014-tsv00105", "p014-tsv00107", "p014-tsv00108", "p014-tsv00109", "p014-tsv00110", "p014-tsv00111", "p014-tsv00112", "p014-tsv00114", "p014-tsv00115", "p014-tsv00116", "p014-tsv00117", "p014-tsv00118", "p014-tsv00119", "p014-tsv00120", "p014-tsv00121", "p014-tsv00123", "p014-tsv00124", "p014-tsv00125", "p014-tsv00126", "p014-tsv00127", "p014-tsv00128" ], "text": "(1) Ist eine Person der Auffassung, daß Maßnahmen eines\nVertragsstaats oder beider Vertragsstaaten für sie zu einer\nBesteuerung führen oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach dem\ninnerstaatlichen Recht dieser Staaten vorgesehenen Rechts-\nmittel ihren Fall der zuständigen Behörde des Vertragsstaats\nunterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-037", "pdf-014-line-038", "pdf-014-line-040" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 63.12078394773682, 234.20373561328512, 292.3488940737284, 290.40155869779676 ], "source_line_ids": [ "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-037", "pdf-014-line-038", "pdf-014-line-040" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00132", "p014-tsv00133", "p014-tsv00134", "p014-tsv00135", "p014-tsv00136", "p014-tsv00137", "p014-tsv00138", "p014-tsv00139", "p014-tsv00140", "p014-tsv00142", "p014-tsv00143", "p014-tsv00144", "p014-tsv00145", "p014-tsv00146", "p014-tsv00147", "p014-tsv00148", "p014-tsv00149", "p014-tsv00150", "p014-tsv00151", "p014-tsv00152", "p014-tsv00153", "p014-tsv00155", "p014-tsv00156", "p014-tsv00157", "p014-tsv00158", "p014-tsv00159", "p014-tsv00160", "p014-tsv00161", "p014-tsv00162", "p014-tsv00163", "p014-tsv00164", "p014-tsv00166", "p014-tsv00167", "p014-tsv00168", "p014-tsv00169", "p014-tsv00170", "p014-tsv00171", "p014-tsv00172", "p014-tsv00173", "p014-tsv00175", "p014-tsv00176", "p014-tsv00177", "p014-tsv00178", "p014-tsv00179", "p014-tsv00180", "p014-tsv00181", "p014-tsv00182", "p014-tsv00183", "p014-tsv00184", "p014-tsv00186", "p014-tsv00187", "p014-tsv00188", "p014-tsv00189" ], "text": "(2) Hält die zuständige Behörde die Einwendung für begrün-\ndet und ist sie selbst nicht in der Lage, eine befriedigende Lö-\nsung herbeizuführen, so wird sie sich bemühen, den Fall durch\nVerständigung mit der zuständigen Behörde des anderen Ver-\ntragsstaats so zu regeln, daß eine dem Abkommen nicht ent-\nsprechende Besteuerung vermieden wird." }, { "id": "para-3", "source_line_ids": [ "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-047", "pdf-014-line-048" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 56.75333644423705, 294.27727063465966, 292.072048530098, 333.0343900032884 ], "source_line_ids": [ "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-047", "pdf-014-line-048" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00193", "p014-tsv00194", "p014-tsv00195", "p014-tsv00196", "p014-tsv00197", "p014-tsv00198", "p014-tsv00199", "p014-tsv00201", "p014-tsv00202", "p014-tsv00203", "p014-tsv00204", "p014-tsv00205", "p014-tsv00206", "p014-tsv00207", "p014-tsv00208", "p014-tsv00209", "p014-tsv00213", "p014-tsv00214", "p014-tsv00215", "p014-tsv00216", "p014-tsv00217", "p014-tsv00218", "p014-tsv00219", "p014-tsv00220", "p014-tsv00221", "p014-tsv00225", "p014-tsv00226", "p014-tsv00227", "p014-tsv00228" ], "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden\nsich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus-\n- legung oder Anwendung des Abkommens entstehen, in ge-\ngenseitigem Einvernehmen zu beseitigen." }, { "id": "para-4", "source_line_ids": [ "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-060", "pdf-014-line-062" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 62.56709286047597, 339.12479447550146, 291.7952029864676, 404.4582242683328 ], "source_line_ids": [ "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-060", "pdf-014-line-062" ], "source_page": 14 } ], "source_word_ids": [ "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-tsv00247", "p014-tsv00249", "p014-tsv00250", "p014-tsv00251", "p014-tsv00252", "p014-tsv00253", "p014-tsv00254", "p014-tsv00256", "p014-tsv00257", "p014-tsv00258", "p014-tsv00259", "p014-tsv00260", "p014-tsv00261", "p014-tsv00262", "p014-tsv00264", "p014-tsv00265", "p014-tsv00266", "p014-tsv00267", "p014-tsv00268", "p014-tsv00269", "p014-tsv00270", "p014-tsv00271", "p014-tsv00273", "p014-tsv00274", "p014-tsv00275", "p014-tsv00276", "p014-tsv00277", "p014-tsv00278", "p014-tsv00279", "p014-tsv00280", "p014-tsv00282", "p014-tsv00283", "p014-tsv00284", "p014-tsv00285", "p014-tsv00286" ], "text": "(4) Die zuständigen Behörden der Vertragsstaaten können\nzur Herbeiführung einer Einigung im Sinne der vorstehenden\nAbsätze unmittelbar miteinander verkehren. Erscheint ein\nmündlicher Meinungsaustausch für die Herbeiführung der Ei-\nnigung zweckmäßig, so kann ein solcher Meinungaustausch in\neiner Kommission durchgeführt werden, die aus Vertretern der\nzuständigen Behörden der Vertragsstaaten besteht." } ], "source_heading_line_ids": [ "pdf-014-line-013", "pdf-014-line-015" ], "source_heading_word_ids": [ "p014-tsv00061", "p014-tsv00062", "p014-tsv00064" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 56.75333644423705, 134.81940808944427, 292.6257396173588, 404.4582242683328 ], "source_line_ids": [ "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-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-037", "pdf-014-line-038", "pdf-014-line-040", "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-047", "pdf-014-line-048", "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-060", "pdf-014-line-062" ], "source_page": 14 } ], "title": "Artikel 24\nVerständigungsverfahren" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-line-068", "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-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-089", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-103" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 56.47649090060663, 457.8876816836567, 291.51835744283716, 637.5546136139428 ], "source_line_ids": [ "pdf-014-line-068", "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-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-089", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-103" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00297", "p014-tsv00298", "p014-tsv00299", "p014-tsv00300", "p014-tsv00301", "p014-tsv00302", "p014-tsv00303", "p014-tsv00305", "p014-tsv00306", "p014-tsv00307", "p014-tsv00308", "p014-tsv00309", "p014-tsv00310", "p014-tsv00311", "p014-tsv00312", "p014-tsv00313", "p014-tsv00315", "p014-tsv00316", "p014-tsv00317", "p014-tsv00318", "p014-tsv00319", "p014-tsv00320", "p014-tsv00321", "p014-tsv00323", "p014-tsv00324", "p014-tsv00325", "p014-tsv00326", "p014-tsv00327", "p014-tsv00328", "p014-tsv00329", "p014-tsv00330", "p014-tsv00331", "p014-tsv00333", "p014-tsv00334", "p014-tsv00335", "p014-tsv00336", "p014-tsv00337", "p014-tsv00338", "p014-tsv00339", "p014-tsv00340", "p014-tsv00344", "p014-tsv00345", "p014-tsv00346", "p014-tsv00347", "p014-tsv00348", "p014-tsv00349", "p014-tsv00350", "p014-tsv00351", "p014-tsv00355", "p014-tsv00356", "p014-tsv00357", "p014-tsv00358", "p014-tsv00359", "p014-tsv00360", "p014-tsv00361", "p014-tsv00362", "p014-tsv00363", "p014-tsv00365", "p014-tsv00366", "p014-tsv00367", "p014-tsv00368", "p014-tsv00369", "p014-tsv00370", "p014-tsv00371", "p014-tsv00372", "p014-tsv00374", "p014-tsv00375", "p014-tsv00376", "p014-tsv00377", "p014-tsv00378", "p014-tsv00379", "p014-tsv00380", "p014-tsv00381", "p014-tsv00383", "p014-tsv00384", "p014-tsv00385", "p014-tsv00386", "p014-tsv00387", "p014-tsv00388", "p014-tsv00389", "p014-tsv00390", "p014-tsv00392", "p014-tsv00393", "p014-tsv00394", "p014-tsv00395", "p014-tsv00396", "p014-tsv00397", "p014-tsv00398", "p014-tsv00399", "p014-tsv00401", "p014-tsv00402", "p014-tsv00403", "p014-tsv00404", "p014-tsv00405", "p014-tsv00406", "p014-tsv00408", "p014-tsv00409", "p014-tsv00410", "p014-tsv00411", "p014-tsv00412", "p014-tsv00413", "p014-tsv00414", "p014-tsv00415", "p014-tsv00417", "p014-tsv00418", "p014-tsv00419", "p014-tsv00420", "p014-tsv00421", "p014-tsv00422", "p014-tsv00423", "p014-tsv00424", "p014-tsv00426", "p014-tsv00427", "p014-tsv00428", "p014-tsv00429", "p014-tsv00430", "p014-tsv00431", "p014-tsv00432", "p014-tsv00433", "p014-tsv00435", "p014-tsv00436", "p014-tsv00437", "p014-tsv00438", "p014-tsv00439", "p014-tsv00440", "p014-tsv00441", "p014-tsv00442", "p014-tsv00444", "p014-tsv00445", "p014-tsv00446", "p014-tsv00447", "p014-tsv00448", "p014-tsv00449", "p014-tsv00450", "p014-tsv00451", "p014-tsv00452", "p014-tsv00454", "p014-tsv00455", "p014-tsv00456", "p014-tsv00457", "p014-tsv00458", "p014-tsv00459", "p014-tsv00460", "p014-tsv00461", "p014-tsv00463", "p014-tsv00464" ], "text": "(1) Die zuständigen Behörden der Vertragsstaaten tau-\nschen die Informationen aus, die zur Durchführung dieses Ab-\nkommens oder des innerstaatlichen Rechts der Vertragsstaa-\nten betreffend die unter das Abkommen fallenden Steuern er-\nforderlich sind, soweit die diesem Recht entsprechende Be-\n“ steuerung nicht dem Abkommen widerspricht. Der Informa-\ntionsaustausch ist durch Artikel 1 nicht eingeschränkt. Alle In-\nformationen, die ein Vertragsstaat erhalten hat, sind ebenso\ngeheimzuhalten wie die auf Grund des innerstaatlichen Rechts\ndieses Staates beschafften Informationen und dürfen nur den\nPersonen oder Behörden (einschließlich der Gerichte und der\nVerwaltungsbehörden) zugänglich gemacht werden, die mit\nder Veranlagung oder Erhebung, der Vollstreckung oder Straf-\nverfolgung oder mit der Entscheidung von Rechtsmitteln hin-\nsichtlich der unter das Abkommen fallenden Steuern befaßt\nsind. Diese Personen oder Behörden dürfen die Informationen\nnur für diese Zwecke verwenden. Sie dürfen die Informationen\nin einem öffentlichen Gerichtsverfahren oder in einer Gerichts-\nentscheidung offenlegen." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-125", "pdf-014-line-127", "pdf-014-line-129" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 643.3681815192372, 290.9646663555763, 769.8824926011181 ], "source_line_ids": [ "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-125", "pdf-014-line-127", "pdf-014-line-129" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00468", "p014-tsv00469", "p014-tsv00470", "p014-tsv00471", "p014-tsv00472", "p014-tsv00473", "p014-tsv00474", "p014-tsv00475", "p014-tsv00476", "p014-tsv00477", "p014-tsv00478", "p014-tsv00480", "p014-tsv00484", "p014-tsv00485", "p014-tsv00486", "p014-tsv00487", "p014-tsv00488", "p014-tsv00489", "p014-tsv00490", "p014-tsv00492", "p014-tsv00493", "p014-tsv00494", "p014-tsv00495", "p014-tsv00496", "p014-tsv00497", "p014-tsv00498", "p014-tsv00499", "p014-tsv00501", "p014-tsv00502", "p014-tsv00503", "p014-tsv00507", "p014-tsv00508", "p014-tsv00509", "p014-tsv00510", "p014-tsv00511", "p014-tsv00512", "p014-tsv00513", "p014-tsv00514", "p014-tsv00515", "p014-tsv00516", "p014-tsv00564", "p014-tsv00518", "p014-tsv00519", "p014-tsv00520", "p014-tsv00521", "p014-tsv00522", "p014-tsv00523", "p014-tsv00527", "p014-tsv00528", "p014-tsv00529", "p014-tsv00530", "p014-tsv00531", "p014-tsv00535", "p014-tsv00536", "p014-tsv00537", "p014-tsv00538", "p014-tsv00539", "p014-tsv00540", "p014-tsv00541", "p014-tsv00542", "p014-tsv00572", "p014-tsv00568", "p014-tsv00544", "p014-tsv00545", "p014-tsv00546", "p014-tsv00547", "p014-tsv00548", "p014-tsv00549", "p014-tsv00551", "p014-tsv00552", "p014-tsv00553", "p014-tsv00554", "p014-tsv00555", "p014-tsv00556", "p014-tsv00557", "p014-tsv00559", "p014-tsv00560" ], "text": "(2) Absatz 1 ist nicht so auszulegen, als verpflichte er einen\nVertragsstaat,\na) Verwaltungsmaßnahmen durchzuführen, die von den Ge-\nsetzen und der Verwaltungspraxis dieses oder des ande-\nren Vertragsstaats abweichen;\nb) Informationen zu erteilen, die nach den Gesetzen oder im\n=\nüblichen Verwaltungsverfahren dieses oder des anderen\nVertragsstaats nicht beschafft werden können;\nInformationen zu erteilen, die ein Handels-, Industrie-, Ge-\n~\nc\nwerbe- oder Berufsgeheimnis oder ein Geschäftsverfahren\npreisgeben würden oder deren Erteilung der öffentlichen\nOrdnung widerspräche." } ], "source_heading_line_ids": [ "pdf-014-line-064", "pdf-014-line-066" ], "source_heading_word_ids": [ "p014-tsv00290", "p014-tsv00291", "p014-tsv00293" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 56.47649090060663, 430.204024991779, 291.51835744283716, 769.8824926011181 ], "source_line_ids": [ "pdf-014-line-064", "pdf-014-line-066", "pdf-014-line-068", "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-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-089", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-103", "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-125", "pdf-014-line-127", "pdf-014-line-129" ], "source_page": 14 } ], "title": "Artikel 25\nInformationsaustausch" }, { "id": "article-26", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-007", "pdf-015-line-010", "pdf-015-line-011", "pdf-015-line-013", "pdf-015-line-015" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.62917405506299, 99.9380006576784, 289.8572841810546, 145.062361065439 ], "source_line_ids": [ "pdf-015-line-007", "pdf-015-line-010", "pdf-015-line-011", "pdf-015-line-013", "pdf-015-line-015" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00020", "p015-tsv00021", "p015-tsv00022", "p015-tsv00023", "p015-tsv00024", "p015-tsv00025", "p015-tsv00026", "p015-tsv00027", "p015-tsv00029", "p015-tsv00030", "p015-tsv00031", "p015-tsv00032", "p015-tsv00033", "p015-tsv00034", "p015-tsv00035", "p015-tsv00036", "p015-tsv00038", "p015-tsv00039", "p015-tsv00040", "p015-tsv00041", "p015-tsv00042", "p015-tsv00044", "p015-tsv00045", "p015-tsv00046", "p015-tsv00047", "p015-tsv00048", "p015-tsv00049", "p015-tsv00050", "p015-tsv00051", "p015-tsv00052", "p015-tsv00054", "p015-tsv00055", "p015-tsv00056", "p015-tsv00057" ], "text": "(1) Dieses Abkommen berührt nicht die steuerlichen Vor-\nrechte, die den Mitgliedern diplomatischer Missionen und kon-\nsularischer Vertretungen sowie internationaler Organisatio-\nnen nach den allgemeinen Regeln des Völkerrechts oder auf\nGrund besonderer Übereinkünfte zustehen." }, { "id": "para-2", "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" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.35232851143257, 152.2601118053272, 289.58043863742415, 217.3167050312397 ], "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" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00061", "p015-tsv00062", "p015-tsv00063", "p015-tsv00064", "p015-tsv00065", "p015-tsv00066", "p015-tsv00067", "p015-tsv00068", "p015-tsv00069", "p015-tsv00070", "p015-tsv00072", "p015-tsv00073", "p015-tsv00074", "p015-tsv00075", "p015-tsv00076", "p015-tsv00077", "p015-tsv00079", "p015-tsv00080", "p015-tsv00081", "p015-tsv00082", "p015-tsv00083", "p015-tsv00084", "p015-tsv00085", "p015-tsv00087", "p015-tsv00088", "p015-tsv00089", "p015-tsv00090", "p015-tsv00091", "p015-tsv00092", "p015-tsv00093", "p015-tsv00094", "p015-tsv00095", "p015-tsv00096", "p015-tsv00097", "p015-tsv00098", "p015-tsv00100", "p015-tsv00101", "p015-tsv00102", "p015-tsv00103", "p015-tsv00104", "p015-tsv00105", "p015-tsv00106", "p015-tsv00107", "p015-tsv00108", "p015-tsv00110", "p015-tsv00111", "p015-tsv00112", "p015-tsv00113", "p015-tsv00114", "p015-tsv00115", "p015-tsv00116", "p015-tsv00117", "p015-tsv00118", "p015-tsv00120", "p015-tsv00121", "p015-tsv00122", "p015-tsv00123", "p015-tsv00124", "p015-tsv00125" ], "text": "(2) Ungeachtet des Artikels 4 gilt eine natürliche Person, die\nMitglied einer diplomatischen, konsularischen oder ständigen\nVertretung eines Vertragsstaats in dem anderen Vertrags-\nstaat oder in einem dritten Staat ist, für die Zwecke dieses Ab-\nkommens als in dem Entsendestaat ansässig, wenn sie dort\nmit ihrem gesamten Welteinkommen wie in diesem Staat an-\nsässige Personen zur Steuer herangezogen wird." }, { "id": "para-3", "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-041", "pdf-015-line-043" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.35232851143257, 223.68394607037158, 289.8572841810546, 288.7405392962841 ], "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-041", "pdf-015-line-043" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00129", "p015-tsv00130", "p015-tsv00131", "p015-tsv00132", "p015-tsv00133", "p015-tsv00134", "p015-tsv00135", "p015-tsv00136", "p015-tsv00138", "p015-tsv00139", "p015-tsv00140", "p015-tsv00141", "p015-tsv00142", "p015-tsv00143", "p015-tsv00144", "p015-tsv00145", "p015-tsv00146", "p015-tsv00147", "p015-tsv00149", "p015-tsv00150", "p015-tsv00151", "p015-tsv00152", "p015-tsv00153", "p015-tsv00154", "p015-tsv00156", "p015-tsv00157", "p015-tsv00158", "p015-tsv00159", "p015-tsv00160", "p015-tsv00161", "p015-tsv00162", "p015-tsv00163", "p015-tsv00164", "p015-tsv00166", "p015-tsv00167", "p015-tsv00168", "p015-tsv00169", "p015-tsv00170", "p015-tsv00171", "p015-tsv00172", "p015-tsv00173", "p015-tsv00174", "p015-tsv00175", "p015-tsv00177", "p015-tsv00178", "p015-tsv00179", "p015-tsv00180", "p015-tsv00181", "p015-tsv00182", "p015-tsv00183", "p015-tsv00185", "p015-tsv00186", "p015-tsv00187" ], "text": "(3) Dieses Abkommen gilt nicht für internationale Organisa-\ntionen, ihre Organe oder Beamten sowie nicht für Mitglieder ei-\nner diplomatischen, konsularischen oder ständigen Vertretung\neines dritten Staates, die sich in einem Vertragsstaat aufhal-\nten, aber in keinem der beiden Vertragsstaaten mit ihrem ge-\nsamten Welteinkommen wie dort ansässige Personen zur\nSteuer herangezogen werden." } ], "source_heading_line_ids": [ "pdf-015-line-003", "pdf-015-line-005" ], "source_heading_word_ids": [ "p015-tsv00010", "p015-tsv00011", "p015-tsv00013", "p015-tsv00014", "p015-tsv00015", "p015-tsv00016" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.35232851143257, 72.25434396580071, 289.8572841810546, 288.7405392962841 ], "source_line_ids": [ "pdf-015-line-003", "pdf-015-line-005", "pdf-015-line-007", "pdf-015-line-010", "pdf-015-line-011", "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-032", "pdf-015-line-034", "pdf-015-line-036", "pdf-015-line-038", "pdf-015-line-040", "pdf-015-line-041", "pdf-015-line-043" ], "source_page": 15 } ], "title": "Artikel 26\nDiplomatische und konsularische Vorrechte" }, { "id": "article-27", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053", "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" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 59.79863742417172, 334.69540940480107, 289.3035930937937, 438.7859585662611 ], "source_line_ids": [ "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053", "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" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00201", "p015-tsv00202", "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-tsv00227", "p015-tsv00228", "p015-tsv00229", "p015-tsv00230", "p015-tsv00231", "p015-tsv00232", "p015-tsv00233", "p015-tsv00234", "p015-tsv00236", "p015-tsv00237", "p015-tsv00238", "p015-tsv00239", "p015-tsv00240", "p015-tsv00241", "p015-tsv00242", "p015-tsv00243", "p015-tsv00244", "p015-tsv00246", "p015-tsv00247", "p015-tsv00248", "p015-tsv00249", "p015-tsv00250", "p015-tsv00251", "p015-tsv00252", "p015-tsv00253", "p015-tsv00254", "p015-tsv00255", "p015-tsv00257", "p015-tsv00258", "p015-tsv00259", "p015-tsv00260", "p015-tsv00261", "p015-tsv00262", "p015-tsv00263", "p015-tsv00264", "p015-tsv00265", "p015-tsv00267", "p015-tsv00268", "p015-tsv00269", "p015-tsv00270", "p015-tsv00271", "p015-tsv00272", "p015-tsv00273", "p015-tsv00275", "p015-tsv00276", "p015-tsv00277", "p015-tsv00278", "p015-tsv00279", "p015-tsv00280", "p015-tsv00281", "p015-tsv00283", "p015-tsv00284", "p015-tsv00285", "p015-tsv00286", "p015-tsv00287", "p015-tsv00288", "p015-tsv00289", "p015-tsv00290", "p015-tsv00292", "p015-tsv00293", "p015-tsv00294", "p015-tsv00295", "p015-tsv00296", "p015-tsv00297", "p015-tsv00298" ], "text": "(1) Dieses Abkommen kann entweder als Ganzes oder mit\nden erforderlichen Änderungen auf jedes andere Hoheitsge-\nbiet erstreckt werden, dessen internationale Beziehungen von\nNeuseeland wahrgenommen werden und in dem Steuern er-\nhoben werden, die im wesentlichen den Steuern ähnlich sind,\nfür die das Abkommen gilt. Eine solche Erstreckung wird von\ndem Zeitpunkt an und mit den Änderungen und Bedingungen\n(einschließlich der Bedingungen für die Beendigung) wirksam,\ndie zwischen den Vertragsstaaten durch auf diplomatischem\nWeg auszutauschende Noten oder auf andere, den Verfassun-\ngen dieser Staaten entsprechende Weise vereinbart werden." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-079", "pdf-015-line-080" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.075482967802145, 444.32268990463666, 289.3035930937937, 499.13633015455446 ], "source_line_ids": [ "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-079", "pdf-015-line-080" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00302", "p015-tsv00303", "p015-tsv00304", "p015-tsv00305", "p015-tsv00306", "p015-tsv00307", "p015-tsv00308", "p015-tsv00309", "p015-tsv00311", "p015-tsv00312", "p015-tsv00313", "p015-tsv00314", "p015-tsv00315", "p015-tsv00316", "p015-tsv00317", "p015-tsv00318", "p015-tsv00319", "p015-tsv00321", "p015-tsv00322", "p015-tsv00323", "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", "p015-tsv00339", "p015-tsv00340", "p015-tsv00342", "p015-tsv00343", "p015-tsv00344", "p015-tsv00345", "p015-tsv00346", "p015-tsv00347", "p015-tsv00348", "p015-tsv00349", "p015-tsv00350", "p015-tsv00352", "p015-tsv00353" ], "text": "(2) Haben die beiden Vertragsstaaten nichts anderes ver-\neinbart, so wird mit der Kündigung durch einen Vertragsstaat\nnach Artikel 30 die Anwendung des Abkommens in der in je-\nnem Artikel vorgesehenen Weise auch für Hoheitsgebiete be-\nendet, auf die das Abkommen nach diesem Artikel erstreckt\nworden ist." } ], "source_heading_line_ids": [ "pdf-015-line-045", "pdf-015-line-047" ], "source_heading_word_ids": [ "p015-tsv00191", "p015-tsv00192", "p015-tsv00194", "p015-tsv00195", "p015-tsv00196", "p015-tsv00197" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 59.79863742417172, 307.0117527129234, 289.3035930937937, 499.13633015455446 ], "source_line_ids": [ "pdf-015-line-045", "pdf-015-line-047", "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053", "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-073", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-079", "pdf-015-line-080" ], "source_page": 15 } ], "title": "Artikel 27\nErstreckung des räumlichen Geltungsbereichs" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 59.79863742417172, 540.1081420585334, 289.3035930937937, 586.8935218678066 ], "source_line_ids": [ "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00365", "p015-tsv00366", "p015-tsv00367", "p015-tsv00368", "p015-tsv00369", "p015-tsv00370", "p015-tsv00371", "p015-tsv00372", "p015-tsv00373", "p015-tsv00374", "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-tsv00393", "p015-tsv00394", "p015-tsv00395", "p015-tsv00396", "p015-tsv00397", "p015-tsv00398", "p015-tsv00399", "p015-tsv00401" ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern nicht\ndie Regierung der Bundesrepublik Deutschland gegenüber der\nRegierung Neuseelands innerhalb von drei Monaten nach In-\nkrafttreten des Abkommens eine gegenteilige Erklärung ab-\ngibt." } ], "source_heading_line_ids": [ "pdf-015-line-081", "pdf-015-line-083" ], "source_heading_word_ids": [ "p015-tsv00357", "p015-tsv00358", "p015-tsv00360", "p015-tsv00361" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 59.79863742417172, 512.7013219335745, 289.3035930937937, 586.8935218678066 ], "source_line_ids": [ "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" ], "source_page": 15 } ], "title": "Artikel 28\nLand Berlin" }, { "id": "article-29", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-103" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 62.01340177321512, 625.6506412364354, 291.24151189920667, 652.5037882275567 ], "source_line_ids": [ "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-103" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00414", "p015-tsv00415", "p015-tsv00416", "p015-tsv00417", "p015-tsv00418", "p015-tsv00419", "p015-tsv00420", "p015-tsv00421", "p015-tsv00423", "p015-tsv00424", "p015-tsv00425", "p015-tsv00426", "p015-tsv00427", "p015-tsv00428", "p015-tsv00429", "p015-tsv00430", "p015-tsv00431", "p015-tsv00433" ], "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika-\ntionsurkunden werden so bald wie möglich in Bonn ausge-\ntauscht." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-112", "pdf-015-line-113", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121", "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 62.01340177321512, 658.8710292666887, 291.7952029864676, 769.8824926011181 ], "source_line_ids": [ "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-112", "pdf-015-line-113", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121" ], "source_page": 15 }, { "bbox": [ 73.36406906206253, 65.3334297928313, 291.24151189920667, 93.01708648470898 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv00437", "p015-tsv00438", "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-tsv00458", "p015-tsv00459", "p015-tsv00460", "p015-tsv00464", "p015-tsv00465", "p015-tsv00466", "p015-tsv00467", "p015-tsv00468", "p015-tsv00469", "p015-tsv00471", "p015-tsv00472", "p015-tsv00473", "p015-tsv00474", "p015-tsv00475", "p015-tsv00476", "p015-tsv00477", "p015-tsv00478", "p015-tsv00479", "p015-tsv00480", "p015-tsv00484", "p015-tsv00485", "p015-tsv00486", "p015-tsv00487", "p015-tsv00488", "p015-tsv00492", "p015-tsv00493", "p015-tsv00494", "p015-tsv00495", "p015-tsv00496", "p015-tsv00497", "p015-tsv00498", "p015-tsv00499", "p015-tsv00501", "p015-tsv00502", "p015-tsv00503", "p015-tsv00504", "p015-tsv00505", "p015-tsv00506", "p015-tsv00507", "p015-tsv00508", "p015-tsv00509", "p015-tsv00510", "p015-tsv00511", "p015-tsv00513", "p015-tsv00514", "p015-tsv00515", "p016-tsv00020", "p016-tsv00021", "p016-tsv00022", "p016-tsv00023", "p016-tsv00024", "p016-tsv00025", "p016-tsv00026", "p016-tsv00027", "p016-tsv00028", "p016-tsv00030", "p016-tsv00031", "p016-tsv00032", "p016-tsv00033", "p016-tsv00034", "p016-tsv00035", "p016-tsv00036", "p016-tsv00037", "p016-tsv00038", "p016-tsv00040", "p016-tsv00041" ], "text": "(2) Dieses Abkommen tritt einen Monat nach dem Aus-\ntausch der Ratifikationsurkunden in Kraft und ist anzuwenden\na) in Neuseeland\nauf steuerpflichtiges Einkommen für jedes Veranlagungs-\njahr, das am oder nach dem 1. April 1978 beginnt;\nb) in der Bundesrepublik Deutschland\ni) bei der im Abzugsweg erhobenen deutschen Steuer\nauf die Steuer von den am oder nach dem 1. Januar\n1978 gezahlten Beträgen;\nii) bei den sonstigen deutschen Steuern auf die Steuern,\ndie für das Kalenderjahr 1978 und die folgenden Jahre\nerhoben werden." } ], "source_heading_line_ids": [ "pdf-015-line-096", "pdf-015-line-098" ], "source_heading_word_ids": [ "p015-tsv00405", "p015-tsv00406", "p015-tsv00410" ], "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 62.01340177321512, 598.5206576783953, 291.7952029864676, 769.8824926011181 ], "source_line_ids": [ "pdf-015-line-096", "pdf-015-line-098", "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-103", "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-112", "pdf-015-line-113", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121" ], "source_page": 15 }, { "bbox": [ 73.36406906206253, 65.3334297928313, 291.24151189920667, 93.01708648470898 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16 } ], "title": "Artikel 29\nInkrafttreten" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "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", "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-036", "pdf-016-line-037", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 59.79863742417172, 136.75726405787572, 290.41097526831544, 340.2321407431766 ], "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", "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-036", "pdf-016-line-037", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00052", "p016-tsv00053", "p016-tsv00054", "p016-tsv00055", "p016-tsv00056", "p016-tsv00057", "p016-tsv00058", "p016-tsv00059", "p016-tsv00060", "p016-tsv00062", "p016-tsv00063", "p016-tsv00064", "p016-tsv00065", "p016-tsv00066", "p016-tsv00067", "p016-tsv00068", "p016-tsv00069", "p016-tsv00070", "p016-tsv00072", "p016-tsv00073", "p016-tsv00074", "p016-tsv00075", "p016-tsv00076", "p016-tsv00077", "p016-tsv00078", "p016-tsv00079", "p016-tsv00080", "p016-tsv00082", "p016-tsv00083", "p016-tsv00084", "p016-tsv00085", "p016-tsv00086", "p016-tsv00087", "p016-tsv00088", "p016-tsv00089", "p016-tsv00091", "p016-tsv00092", "p016-tsv00093", "p016-tsv00094", "p016-tsv00095", "p016-tsv00096", "p016-tsv00097", "p016-tsv00099", "p016-tsv00100", "p016-tsv00101", "p016-tsv00102", "p016-tsv00103", "p016-tsv00104", "p016-tsv00105", "p016-tsv00106", "p016-tsv00107", "p016-tsv00109", "p016-tsv00110", "p016-tsv00114", "p016-tsv00115", "p016-tsv00116", "p016-tsv00120", "p016-tsv00121", "p016-tsv00122", "p016-tsv00123", "p016-tsv00124", "p016-tsv00126", "p016-tsv00127", "p016-tsv00128", "p016-tsv00129", "p016-tsv00130", "p016-tsv00131", "p016-tsv00132", "p016-tsv00133", "p016-tsv00134", "p016-tsv00135", "p016-tsv00137", "p016-tsv00138", "p016-tsv00139", "p016-tsv00140", "p016-tsv00141", "p016-tsv00142", "p016-tsv00146", "p016-tsv00147", "p016-tsv00148", "p016-tsv00149", "p016-tsv00150", "p016-tsv00154", "p016-tsv00155", "p016-tsv00156", "p016-tsv00157", "p016-tsv00158", "p016-tsv00159", "p016-tsv00160", "p016-tsv00161", "p016-tsv00163", "p016-tsv00164", "p016-tsv00165", "p016-tsv00166", "p016-tsv00167", "p016-tsv00168", "p016-tsv00169", "p016-tsv00170", "p016-tsv00171", "p016-tsv00172", "p016-tsv00174", "p016-tsv00175", "p016-tsv00176", "p016-tsv00177", "p016-tsv00178", "p016-tsv00179", "p016-tsv00180", "p016-tsv00181", "p016-tsv00183", "p016-tsv00184", "p016-tsv00185", "p016-tsv00186", "p016-tsv00187", "p016-tsv00191", "p016-tsv00192", "p016-tsv00193", "p016-tsv00194", "p016-tsv00195", "p016-tsv00196", "p016-tsv00197", "p016-tsv00198", "p016-tsv00199", "p016-tsv00201", "p016-tsv00202", "p016-tsv00203", "p016-tsv00204", "p016-tsv00205", "p016-tsv00206", "p016-tsv00207", "p016-tsv00208", "p016-tsv00210", "p016-tsv00211", "p016-tsv00212", "p016-tsv00213", "p016-tsv00214" ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft; je-\ndoch kann jeder der Vertragsstaaten bis zum dreißigsten Juni\neines jeden Kalenderjahres nach Ablauf von fünf Jahren, vom\nTag des Inkrafttretens an gerechnet, das Abkommen gegen-\nüber dem anderen Vertragsstaat auf diplomatischem Weg\nschriftlich kündigen; in diesem Fall ist das Abkommen nicht\nmehr anzuwenden\na) in Neuseeland\nauf steuerpflichtiges Einkommen für Veranlagungsjahre,\ndie am oder nach dem 1. April des Kalenderjahrs beginnen,\ndas unmittelbar auf das Kündigungsjahr folgt;\nb) in der Bundesrepublik Deutschland\ni) bei der im Abzugsweg erhobenen deutschen Steuer\nauf die Steuer von den Beträgen, die am oder nach\ndem 1. Januar des Kalenderjahrs gezahlt werden, das\nunmittelbar auf das Kündigungsjahr folgt;\nii) bei den sonstigen deutschen Steuern auf die Steuern,\ndie für das Kalenderjahr erhoben werden, das unmit-\ntelbar auf das Kündigungsjahr folgt." } ], "source_heading_line_ids": [ "pdf-016-line-010", "pdf-016-line-012" ], "source_heading_word_ids": [ "p016-tsv00045", "p016-tsv00046", "p016-tsv00048" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 59.79863742417172, 109.90411706675435, 290.41097526831544, 340.2321407431766 ], "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-032", "pdf-016-line-034", "pdf-016-line-036", "pdf-016-line-037", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049" ], "source_page": 16 } ], "title": "Artikel 30\nKündigung" } ], "authenticity": "authentic-language-transcription", "content_sha256": "8cc944a227f0a77246b1ebbebbc151fb30142e5d7ad1c61ec09ff82b4fc9bca3", "form": "machine-transcription", "input_sha256": "d077373b3c668f9a4895a998051e73e8a81b03b619d683f337302784efd18768", "source_sha256": "764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Neuseeland/1980-09-11-Neuseeland-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "en": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-032", "pdf-002-line-035" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 310.0670088660756, 501.0741861229859, 539.848810079328, 518.5148898388688 ], "source_line_ids": [ "pdf-002-line-032", "pdf-002-line-035" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00375", "p002-tsv00376", "p002-tsv00377", "p002-tsv00378", "p002-tsv00379", "p002-tsv00380", "p002-tsv00381", "p002-tsv00382", "p002-tsv00383", "p002-tsv00384", "p002-tsv00386", "p002-tsv00387", "p002-tsv00388", "p002-tsv00389", "p002-tsv00390", "p002-tsv00391", "p002-tsv00392" ], "text": "This Agreement shall apply to persons who are residents of\none or both of the Contracting States." } ], "source_heading_line_ids": [ "pdf-002-line-028", "pdf-002-line-031" ], "source_heading_word_ids": [ "p002-tsv00367", "p002-tsv00368", "p002-tsv00370", "p002-tsv00371" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 310.0670088660756, 473.667365998027, 539.848810079328, 518.5148898388688 ], "source_line_ids": [ "pdf-002-line-028", "pdf-002-line-031", "pdf-002-line-032", "pdf-002-line-035" ], "source_page": 2 } ], "title": "Article 1\nPersonal Scope" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-line-041", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 308.68278114792344, 560.5940480105229, 539.5719645356976, 707.5942650443933 ], "source_line_ids": [ "pdf-002-line-041", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00402", "p002-tsv00403", "p002-tsv00404", "p002-tsv00405", "p002-tsv00406", "p002-tsv00407", "p002-tsv00408", "p002-tsv00409", "p002-tsv00410", "p002-tsv00411", "p002-tsv00413", "p002-tsv00415", "p002-tsv00416", "p002-tsv00417", "p002-tsv00418", "p002-tsv00419", "p002-tsv00420", "p002-tsv00421", "p002-tsv00423", "p002-tsv00424", "p002-tsv00425", "p002-tsv00426", "p002-tsv00428", "p002-tsv00429", "p002-tsv00430", "p002-tsv00431", "p002-tsv00435", "p002-tsv00436", "p002-tsv00437", "p002-tsv00438", "p002-tsv00439", "p002-tsv00441", "p002-tsv00442", "p002-tsv00443", "p002-tsv00444", "p002-tsv00448", "p002-tsv00449", "p002-tsv00450", "p002-tsv00451", "p002-tsv00452", "p002-tsv00453", "p002-tsv00455", "p002-tsv00456", "p002-tsv00457", "p002-tsv00458", "p002-tsv00462", "p002-tsv00463", "p002-tsv00464", "p002-tsv00465", "p002-tsv00467", "p002-tsv00468", "p002-tsv00469", "p002-tsv00470", "p002-tsv00474", "p002-tsv00475", "p002-tsv00476", "p002-tsv00477", "p002-tsv00478", "p002-tsv00479", "p002-tsv00480" ], "text": "(1) The existing taxes to which this Agreement shall apply\nare:\na) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax),\nthe Körperschaftsteuer (corporation tax),\nthe Vermögensteuer (capital tax), and\nthe Gewerbesteuer (trade tax)\n(hereinafter referred to as “'German tax’);\nb) in New Zealand:\nthe income tax and\nthe excess retention tax\n(hereinafter referred to as “New Zealand tax’’)." }, { "id": "para-2", "source_line_ids": [ "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-072", "pdf-002-line-075" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 309.79016332244515, 713.1309963827688, 539.848810079328, 769.3288194672805 ], "source_line_ids": [ "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-072", "pdf-002-line-075" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00484", "p002-tsv00485", "p002-tsv00486", "p002-tsv00487", "p002-tsv00488", "p002-tsv00489", "p002-tsv00490", "p002-tsv00491", "p002-tsv00492", "p002-tsv00493", "p002-tsv00494", "p002-tsv00496", "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", "p002-tsv00515", "p002-tsv00516", "p002-tsv00517", "p002-tsv00518", "p002-tsv00519", "p002-tsv00521", "p002-tsv00522", "p002-tsv00523", "p002-tsv00524", "p002-tsv00525", "p002-tsv00526", "p002-tsv00527", "p002-tsv00528", "p002-tsv00530", "p002-tsv00531", "p002-tsv00532", "p002-tsv00533", "p002-tsv00534", "p002-tsv00535", "p002-tsv00536", "p002-tsv00537", "p002-tsv00538", "p002-tsv00539", "p002-tsv00541", "p002-tsv00542", "p002-tsv00543", "p002-tsv00544", "p002-tsv00545", "p002-tsv00546", "p002-tsv00547", "p002-tsv00548" ], "text": "(2) The Agreement shall apply also to any identical or sub-\nstantially similar taxes which are imposed after the date of\nsignature of the Agreement in addition to, or in place of, the ex-\nisting taxes. The competent authorities of the Contracting\nStates shall notify each other of any significant changes which\nhave been made in their respective taxation laws." } ], "source_heading_line_ids": [ "pdf-002-line-036", "pdf-002-line-039" ], "source_heading_word_ids": [ "p002-tsv00396", "p002-tsv00397", "p002-tsv00399", "p002-tsv00400" ], "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 308.68278114792344, 533.187227885564, 539.848810079328, 769.3288194672805 ], "source_line_ids": [ "pdf-002-line-036", "pdf-002-line-039", "pdf-002-line-041", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062", "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-072", "pdf-002-line-075" ], "source_page": 2 } ], "title": "Article 2\nTaxes Covered" }, { "id": "article-3", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-013", "pdf-003-line-014", "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-022", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-034", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-061", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-069", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-082", "pdf-003-line-084", "pdf-003-line-085", "pdf-003-line-087", "pdf-003-line-092", "pdf-003-line-094", "pdf-003-line-096", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-103", "pdf-003-line-104", "pdf-003-line-108", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-118", "pdf-003-line-119", "pdf-003-line-123", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-133", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140", "pdf-003-line-141", "pdf-003-line-144", "pdf-003-line-145" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 308.95962669155386, 97.44647155540942, 542.8941110592626, 739.7073068069714 ], "source_line_ids": [ "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-013", "pdf-003-line-014", "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-022", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-034", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", 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"p003-tsv00834", "p003-tsv00835", "p003-tsv00836", "p003-tsv00837", "p003-tsv00838", "p003-tsv00839", "p003-tsv00840", "p003-tsv00841", "p003-tsv00842", "p003-tsv00844", "p003-tsv00845", "p003-tsv00846", "p003-tsv00847", "p003-tsv00848", "p003-tsv00849", "p003-tsv00850", "p003-tsv00590", "p003-tsv00854", "p003-tsv00855", "p003-tsv00856", "p003-tsv00857", "p003-tsv00858", "p003-tsv00859", "p003-tsv00860", "p003-tsv00861", "p003-tsv00862", "p003-tsv00863", "p003-tsv00586", "p003-tsv00865", "p003-tsv00866", "p003-tsv00867", "p003-tsv00868", "p003-tsv00869", "p003-tsv00873", "p003-tsv00874", "p003-tsv00875", "p003-tsv00876", "p003-tsv00877", "p003-tsv00878", "p003-tsv00879", "p003-tsv00880", "p003-tsv00881", "p003-tsv00882", "p003-tsv00594", "p003-tsv00884", "p003-tsv00885", "p003-tsv00886", "p003-tsv00887", "p003-tsv00888", "p003-tsv00889", "p003-tsv00890", "p003-tsv00891", "p003-tsv00892", "p003-tsv00893", "p003-tsv00894", "p003-tsv00598", "p003-tsv00898", "p003-tsv00899", 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"p003-tsv00961", "p003-tsv00962", "p003-tsv00963", "p003-tsv00964", "p003-tsv00965", "p003-tsv00967", "p003-tsv00968", "p003-tsv00969", "p003-tsv00970", "p003-tsv00971", "p003-tsv00972", "p003-tsv00973", "p003-tsv00974", "p003-tsv00976", "p003-tsv00977", "p003-tsv00978", "p003-tsv00979", "p003-tsv00980", "p003-tsv00981", "p003-tsv00982", "p003-tsv00983", "p003-tsv01047", "p003-tsv00987", "p003-tsv00988", "p003-tsv00989", "p003-tsv00990", "p003-tsv00991", "p003-tsv00992", "p003-tsv00993", "p003-tsv00994", "p003-tsv00995", "p003-tsv00996", "p003-tsv00998", "p003-tsv00999", "p003-tsv01000", "p003-tsv01001", "p003-tsv01002", "p003-tsv01003", "p003-tsv01004", "p003-tsv01005", "p003-tsv01006", "p003-tsv01007", "p003-tsv01009", "p003-tsv01010", "p003-tsv01011", "p003-tsv01012", "p003-tsv01013", "p003-tsv01014", "p003-tsv01015", "p003-tsv01016", "p003-tsv01017", "p003-tsv01018", "p003-tsv01020", "p003-tsv01021", "p003-tsv01022", "p003-tsv01023", "p003-tsv01024", "p003-tsv01025", "p003-tsv01026", "p003-tsv01028", "p003-tsv01029", "p003-tsv01030", "p003-tsv01031", "p003-tsv01032", "p003-tsv01033", "p003-tsv01034", "p003-tsv01035", "p003-tsv01036", "p003-tsv01037", "p003-tsv01038", "p003-tsv01039", "p003-tsv01041", "p003-tsv01042", "p003-tsv01043", "p003-tsv01051", "p003-tsv01052", "p003-tsv01053", "p003-tsv01054", "p003-tsv01055", "p003-tsv01056", "p003-tsv01057", "p003-tsv01058", "p003-tsv01059", "p003-tsv00610", "p003-tsv01061", "p003-tsv01062", "p003-tsv01063", "p003-tsv01064", "p003-tsv01065", "p003-tsv01066", "p003-tsv01067", "p003-tsv01068", "p003-tsv01069", "p003-tsv01070", "p003-tsv01072", "p003-tsv01073", "p003-tsv01074", "p003-tsv01075", "p003-tsv01076", "p003-tsv01077", "p003-tsv01078", "p003-tsv01079", "p003-tsv01080", "p003-tsv01082", "p003-tsv01083", "p003-tsv01084", "p003-tsv01085", "p003-tsv01086", "p003-tsv01087", "p003-tsv01088", "p003-tsv01089", "p003-tsv01090", "p003-tsv01091", "p003-tsv01093", "p003-tsv01094", "p003-tsv01095", "p003-tsv01096", "p003-tsv01097", "p003-tsv01098", "p003-tsv01102", "p003-tsv01103", "p003-tsv01104", "p003-tsv01105", "p003-tsv01106", "p003-tsv01107", "p003-tsv01111", "p003-tsv01112", "p003-tsv01113", "p003-tsv01114", "p003-tsv01115", "p003-tsv01116", "p003-tsv01117", "p003-tsv01118", "p003-tsv01119", "p003-tsv01120", "p003-tsv01121", "p003-tsv01123", "p003-tsv01124", "p003-tsv01125", "p003-tsv01126", "p003-tsv01127", "p003-tsv01128", "p003-tsv01156", "p003-tsv01132", "p003-tsv01133", "p003-tsv01134", "p003-tsv01135", "p003-tsv01136", "p003-tsv01137", "p003-tsv01138", "p003-tsv01139", "p003-tsv01140", "p003-tsv01141", "p003-tsv01143", "p003-tsv01144", "p003-tsv01145", "p003-tsv01146", "p003-tsv01147", "p003-tsv01148", "p003-tsv01149", "p003-tsv01150", "p003-tsv01152" ], "text": "(1) For the purposes of this Agreement, unless the context\nherwise requires:\not\nthe term “New Zealand”, when used in a geographical\na)\nsense, means the metropolitan territory of New Zealand (in-\ncluding the outlying islands) but does not include the Cook\nIslands, Niue or Tokelau; it also includes areas adjacent to\nthe territorial sea of the metropolitan territory of New Zea-\nland (including the outlying istands) which by New Zealand\nlegislation and in accordance with international law have\nbeen, or may hereafter be, designated as areas over which\nNew Zealand has sovereign rights for the purposes of ex-\nploring them or of exploring, exploiting, conserving and ma-\nnaging the natural resources of the sea, or of the seabed\nand sub-soil;\nthe term ‘Federal Republic of Germany”, when used in a\nb\n=\ngeographical sense, means the territory in which the Basic\nLaw for the Federal Republic of Germany is in force, and any\narea beyond the territorial waters of the Federal Republic of\nGermany, within which, under German law and in accord-\nance with international law, the rights of the Federal Repu-\nblic of Germany with respect to the seabed and sub-soil\nand their natural resources may be exercised;\n=\nthe term “person” means an individual, a company and any\nc\nother entity subject to tax;\nthe term “company” means any body corporate or any en-\nd)\ntity which is treated as a body corporate for tax purposes;\ne)\nthe terms “enterprise of a Contracting State” and ‘‘enter-\nprise of the other Contracting State” mean respectively an\nenterprise carried on by a resident of a Contracting State\nand an enterprise carried on by a resident of the other Con-\ntracting State;\nf) the term “national” means:\ni) in respect of New Zealand, any individual possessing\ncitizenship of New Zealand and any legal person, part-\nnership and association deriving its status as such\nfrom the law in force in New Zealand;\nii)\nin respect of the Federal Republic of Germany any Ger-\nman within the meaning of Article 116, paragraph 1, of\nthe Basic Law for the Federal Republic of Germany and\nany legal person, partnership and association deriving\nits status as such from the law in force in the Federal\nRepublic of Germany;\nthe term “international traffic‘ means any transport by a\n9)\nship or aircraft operated by an enterprise which has its\nplace of effective management in a Contracting State, ex-\ncept when the ship or aircraft is operated solely between\nplaces in the other Contracting State;\nh) the term “competent authority” means:\ni) in the case of New Zealand: the Commissioner of In-\nland Revenue or his authorised representative;\nii)\nin the case of the Federal Republic of Germany the\nFederal Minister of Finance or his authorised repre-\nsentative." }, { "id": "para-2", "source_line_ids": [ "pdf-003-line-147", "pdf-003-line-149", "pdf-004-line-003", "pdf-004-line-005", "pdf-004-line-007" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 310.6206999533364, 752.7186254521539, 539.0182734484367, 770.4361657349556 ], "source_line_ids": [ "pdf-003-line-147", "pdf-003-line-149" ], "source_page": 3 }, { "bbox": [ 308.68278114792344, 68.65546859585663, 538.4645823611759, 95.78545215389674 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-005", "pdf-004-line-007" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv01160", "p003-tsv01161", "p003-tsv01162", "p003-tsv01163", "p003-tsv01164", "p003-tsv01165", "p003-tsv01166", "p003-tsv01167", "p003-tsv01168", "p003-tsv01169", "p003-tsv01170", "p003-tsv01174", "p003-tsv01175", "p003-tsv01176", "p003-tsv01177", "p003-tsv01178", "p003-tsv01179", "p003-tsv01180", "p003-tsv01181", "p003-tsv01182", "p003-tsv01183", "p004-tsv00545", "p004-tsv00546", "p004-tsv00547", "p004-tsv00548", "p004-tsv00549", "p004-tsv00550", "p004-tsv00551", "p004-tsv00552", "p004-tsv00553", "p004-tsv00554", "p004-tsv00556", "p004-tsv00557", "p004-tsv00558", "p004-tsv00559", "p004-tsv00560", "p004-tsv00561", "p004-tsv00562", "p004-tsv00563", "p004-tsv00564", "p004-tsv00565", "p004-tsv00566", "p004-tsv00567", "p004-tsv00569", "p004-tsv00570" ], "text": "(2) As regards the application of the Agreement by a Con-\ntracting State any term not defined therein shall, unless the\ncontext otherwise requires, have the meaning which it has un-\nder the law of that State concerning the taxes to which the\nAgreement applies." } ], "source_heading_line_ids": [ "pdf-003-line-004", "pdf-003-line-006" ], "source_heading_word_ids": [ "p003-tsv00622", "p003-tsv00623", "p003-tsv00625", "p003-tsv00626" ], "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 308.95962669155386, 66.16393949358763, 542.8941110592626, 770.4361657349556 ], "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-013", "pdf-003-line-014", "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-022", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-034", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-061", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-069", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-082", "pdf-003-line-084", "pdf-003-line-085", "pdf-003-line-087", "pdf-003-line-092", "pdf-003-line-094", "pdf-003-line-096", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-103", "pdf-003-line-104", "pdf-003-line-108", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-118", "pdf-003-line-119", "pdf-003-line-123", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-133", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140", "pdf-003-line-141", "pdf-003-line-144", "pdf-003-line-145", "pdf-003-line-147", "pdf-003-line-149" ], "source_page": 3 }, { "bbox": [ 308.68278114792344, 68.65546859585663, 538.4645823611759, 95.78545215389674 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-005", "pdf-004-line-007" ], "source_page": 4 } ], "title": "Article 3\nGeneral Definitions" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-024", "pdf-004-line-026" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 308.68278114792344, 132.60471555409404, 538.4645823611759, 198.21498191384413 ], "source_line_ids": [ "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-024", "pdf-004-line-026" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00581", "p004-tsv00582", "p004-tsv00583", "p004-tsv00584", "p004-tsv00585", "p004-tsv00586", "p004-tsv00587", "p004-tsv00588", "p004-tsv00589", "p004-tsv00590", "p004-tsv00592", "p004-tsv00593", "p004-tsv00594", "p004-tsv00595", "p004-tsv00596", "p004-tsv00597", "p004-tsv00598", "p004-tsv00599", "p004-tsv00600", "p004-tsv00601", "p004-tsv00602", "p004-tsv00604", "p004-tsv00605", "p004-tsv00606", "p004-tsv00607", "p004-tsv00608", "p004-tsv00609", "p004-tsv00610", "p004-tsv00611", "p004-tsv00612", "p004-tsv00613", "p004-tsv00614", "p004-tsv00615", "p004-tsv00616", "p004-tsv00618", "p004-tsv00619", "p004-tsv00620", "p004-tsv00621", "p004-tsv00622", "p004-tsv00623", "p004-tsv00624", "p004-tsv00625", "p004-tsv00626", "p004-tsv00627", "p004-tsv00629", "p004-tsv00630", "p004-tsv00631", "p004-tsv00632", "p004-tsv00633", "p004-tsv00634", "p004-tsv00635", "p004-tsv00636", "p004-tsv00637", "p004-tsv00638", "p004-tsv00639", "p004-tsv00641", "p004-tsv00642", "p004-tsv00643", "p004-tsv00644", "p004-tsv00645", "p004-tsv00646", "p004-tsv00647", "p004-tsv00648", "p004-tsv00649", "p004-tsv00650", "p004-tsv00651", "p004-tsv00652", "p004-tsv00653", "p004-tsv00655", "p004-tsv00656", "p004-tsv00657", "p004-tsv00658", "p004-tsv00659", "p004-tsv00660", "p004-tsv00661", "p004-tsv00662" ], "text": "(1) For the purposes of this Agreement, the term “resident\nof a Contracting State” means any person who, under the laws\nof that State, is liable to tax therein by reason of his domicile,\nresidence, place of management or any other criterion of a\nsimilar nature. But this term does not include any person who\nis liable to tax in that State in respect only of income from\nsources in that State or capital situated therein." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-034", "pdf-004-line-037", "pdf-004-line-039", "pdf-004-line-040", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-049", "pdf-004-line-050", "pdf-004-line-051", "pdf-004-line-052", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-073", "pdf-004-line-075" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 308.12909006066263, 221.46925353502138, 538.7414279048063, 427.9893324564288 ], "source_line_ids": [ "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-034", "pdf-004-line-037", "pdf-004-line-039", "pdf-004-line-040", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-049", "pdf-004-line-050", "pdf-004-line-051", "pdf-004-line-052", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-073", "pdf-004-line-075" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00666", "p004-tsv00667", "p004-tsv00668", "p004-tsv00669", "p004-tsv00670", "p004-tsv00671", "p004-tsv00672", "p004-tsv00673", "p004-tsv00674", "p004-tsv00675", "p004-tsv00676", "p004-tsv00678", "p004-tsv00679", "p004-tsv00680", "p004-tsv00681", "p004-tsv00682", "p004-tsv00683", "p004-tsv00684", "p004-tsv00685", "p004-tsv00686", "p004-tsv00687", "p004-tsv00689", "p004-tsv00690", "p004-tsv00691", "p004-tsv00692", "p004-tsv00693", "p004-tsv00694", "p004-tsv00697", "p004-tsv00698", "p004-tsv00699", "p004-tsv00700", "p004-tsv00701", "p004-tsv00702", "p004-tsv00703", "p004-tsv00704", "p004-tsv00705", "p004-tsv00706", "p004-tsv00707", "p004-tsv00708", "p004-tsv00709", "p004-tsv00710", "p004-tsv00712", "p004-tsv00713", "p004-tsv00714", "p004-tsv00715", "p004-tsv00716", "p004-tsv00717", "p004-tsv00718", "p004-tsv00719", "p004-tsv00720", "p004-tsv00721", "p004-tsv00722", "p004-tsv00723", "p004-tsv00724", "p004-tsv00726", "p004-tsv00727", "p004-tsv00728", "p004-tsv00729", "p004-tsv00730", "p004-tsv00731", "p004-tsv00732", "p004-tsv00733", "p004-tsv00734", "p004-tsv00735", "p004-tsv00736", "p004-tsv00738", "p004-tsv00739", "p004-tsv00740", "p004-tsv00741", "p004-tsv00742", "p004-tsv00743", "p004-tsv00744", "p004-tsv00745", "p004-tsv00746", "p004-tsv00747", "p004-tsv00748", "p004-tsv00749", "p004-tsv00751", "p004-tsv00752", "p004-tsv00753", "p004-tsv00754", "p004-tsv00755", "p004-tsv00756", "p004-tsv00757", "p004-tsv00758", "p004-tsv00759", "p004-tsv00760", "p004-tsv00762", "p004-tsv00766", "p004-tsv00767", "p004-tsv00768", "p004-tsv00769", "p004-tsv00770", "p004-tsv00771", "p004-tsv00772", "p004-tsv00773", "p004-tsv00774", "p004-tsv00775", "p004-tsv00776", "p004-tsv00777", "p004-tsv00778", "p004-tsv00822", "p004-tsv00826", "p004-tsv00780", "p004-tsv00781", "p004-tsv00782", "p004-tsv00783", "p004-tsv00784", "p004-tsv00785", "p004-tsv00786", "p004-tsv00787", "p004-tsv00788", "p004-tsv00789", "p004-tsv00790", "p004-tsv00791", "p004-tsv00793", "p004-tsv00794", "p004-tsv00795", "p004-tsv00796", "p004-tsv00797", "p004-tsv00798", "p004-tsv00799", "p004-tsv00800", "p004-tsv00801", "p004-tsv00802", "p004-tsv00803", "p004-tsv00804", "p004-tsv00805", "p004-tsv00806", "p004-tsv00808", "p004-tsv00809", "p004-tsv00810", "p004-tsv00811", "p004-tsv00812", "p004-tsv00813", "p004-tsv00814", "p004-tsv00815", "p004-tsv00816", "p004-tsv00817", "p004-tsv00818", "p004-tsv00866", "p004-tsv00830", "p004-tsv00831", "p004-tsv00832", "p004-tsv00833", "p004-tsv00834", "p004-tsv00835", "p004-tsv00836", "p004-tsv00837", "p004-tsv00838", "p004-tsv00839", "p004-tsv00840", "p004-tsv00841", "p004-tsv00842", "p004-tsv00870", "p004-tsv00844", "p004-tsv00845", "p004-tsv00846", "p004-tsv00847", "p004-tsv00848", "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-tsv00882", "p004-tsv00883", "p004-tsv00884", "p004-tsv00885", "p004-tsv00886", "p004-tsv00887", "p004-tsv00888", "p004-tsv00889", "p004-tsv00890", "p004-tsv00891", "p004-tsv00892", "p004-tsv00893", "p004-tsv00894", "p004-tsv00895", "p004-tsv00878", "p004-tsv00874", "p004-tsv00897", "p004-tsv00898", "p004-tsv00899", "p004-tsv00900", "p004-tsv00901", "p004-tsv00902", "p004-tsv00903", "p004-tsv00904", "p004-tsv00906", "p004-tsv00907", "p004-tsv00908", "p004-tsv00909", "p004-tsv00910" ], "text": "(2) Where by reason of the provisions of paragraph 1 an\nindividual is a resident of both Contracting States, then his\nstatus shall be determined as follows:\na) he shall be deemed to be a resident of the State in which\nhe has a permanent home available to him; if he has a perm-\nanent home available to him in both States, he shall be\ndeemed to be a resident of the State with which his per-\nsonal and economic relations are closer (centre of vital in-\nterests);\nif the State in which he has his centre of vital interests can-\nb\n=\nnot be determined, or if he has not a permanent home avail-\nable to him in either State, he shall be deemed to be a resi-\ndent of the State in which he has an habitual! abode;\n~\nif he has an habitual abode in both States or in neither of\nCc\nthem, he shall be deemed to be a resident of the State of\nwhich he is a national;\nif he is a national of both States or of neither of them, the\n=\nd\ncompetent authorities of the Contracting States shall settle\nthe question by mutual agreement." }, { "id": "para-3", "source_line_ids": [ "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, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 309.5133177788147, 444.5995264715554, 539.5719645356976, 508.8256099967116 ], "source_line_ids": [ "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 } ], "source_word_ids": [ "p004-tsv00914", "p004-tsv00915", "p004-tsv00916", "p004-tsv00917", "p004-tsv00918", "p004-tsv00919", "p004-tsv00920", "p004-tsv00921", "p004-tsv00922", "p004-tsv00923", "p004-tsv00924", "p004-tsv00925", "p004-tsv00927", "p004-tsv00928", "p004-tsv00929", "p004-tsv00930", "p004-tsv00931", "p004-tsv00932", "p004-tsv00933", "p004-tsv00934", "p004-tsv00935", "p004-tsv00936", "p004-tsv00938", "p004-tsv00939", "p004-tsv00940", "p004-tsv00941", "p004-tsv00942", "p004-tsv00943", "p004-tsv00944", "p004-tsv00945", "p004-tsv00946", "p004-tsv00948", "p004-tsv00949", "p004-tsv00950", "p004-tsv00951", "p004-tsv00952", "p004-tsv00953", "p004-tsv00954", "p004-tsv00955", "p004-tsv00956", "p004-tsv00958", "p004-tsv00959", "p004-tsv00960", "p004-tsv00961", "p004-tsv00962", "p004-tsv00963", "p004-tsv00964", "p004-tsv00965", "p004-tsv00966", "p004-tsv00967", "p004-tsv00969", "p004-tsv00970", "p004-tsv00971", "p004-tsv00972", "p004-tsv00973", "p004-tsv00974", "p004-tsv00975", "p004-tsv00976", "p004-tsv00977", "p004-tsv00979" ], "text": "(3) Where, by reason of paragraph 1 a person other than an\nindividual is a resident of both Contracting States, the compe-\ntent authorities of the Contracting States shall by mutual\nagreement endeavour to settle the question having regard to\nthe place of effective management, the place where the person\nis incorporated or otherwise constituted and any other relevant\nfactors." } ], "source_heading_line_ids": [ "pdf-004-line-009", "pdf-004-line-011" ], "source_heading_word_ids": [ "p004-tsv00574", "p004-tsv00575", "p004-tsv00577" ], "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 308.12909006066263, 102.15269319302861, 539.5719645356976, 508.8256099967116 ], "source_line_ids": [ "pdf-004-line-009", "pdf-004-line-011", "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-024", "pdf-004-line-026", "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-034", "pdf-004-line-037", "pdf-004-line-039", "pdf-004-line-040", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-049", "pdf-004-line-050", "pdf-004-line-051", "pdf-004-line-052", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-073", "pdf-004-line-075", "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": "Article 4\nResident" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-line-097", "pdf-004-line-098", "pdf-004-line-101" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 307.8522445170322, 549.2437487668531, 537.3572001866543, 576.0968957579743 ], "source_line_ids": [ "pdf-004-line-097", "pdf-004-line-098", "pdf-004-line-101" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00991", "p004-tsv00992", "p004-tsv00993", "p004-tsv00994", "p004-tsv00995", "p004-tsv00996", "p004-tsv00997", "p004-tsv00998", "p004-tsv00999", "p004-tsv01000", "p004-tsv01002", "p004-tsv01003", "p004-tsv01004", "p004-tsv01005", "p004-tsv01006", "p004-tsv01007", "p004-tsv01008", "p004-tsv01009", "p004-tsv01010", "p004-tsv01012", "p004-tsv01013", "p004-tsv01014", "p004-tsv01015", "p004-tsv01016", "p004-tsv01017", "p004-tsv01018", "p004-tsv01019", "p004-tsv01020", "p004-tsv01021", "p004-tsv01022" ], "text": "(1) For the purposes of this Agreement, the term “permanent\nestablishment” means a fixed place of business through which\nthe business of an enterprise is wholly or partly carried on." }, { "id": "para-2", "source_line_ids": [ "pdf-004-line-103", "pdf-004-line-105", "pdf-004-line-106", "pdf-004-line-108", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-119" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 309.23647223518435, 588.8313778362381, 539.2951189920672, 698.1818217691549 ], "source_line_ids": [ "pdf-004-line-103", "pdf-004-line-105", "pdf-004-line-106", "pdf-004-line-108", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-119" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv01026", "p004-tsv01027", "p004-tsv01028", "p004-tsv01029", "p004-tsv01030", "p004-tsv01031", "p004-tsv01032", "p004-tsv01034", "p004-tsv01038", "p004-tsv01039", "p004-tsv01040", "p004-tsv01041", "p004-tsv01042", "p004-tsv01044", "p004-tsv01045", "p004-tsv01046", "p004-tsv01049", "p004-tsv01050", "p004-tsv01051", "p004-tsv01054", "p004-tsv01055", "p004-tsv01056", "p004-tsv01059", "p004-tsv01060", "p004-tsv01061", "p004-tsv01062", "p004-tsv01066", "p004-tsv01067", "p004-tsv01068", "p004-tsv01069", "p004-tsv01070", "p004-tsv01071", "p004-tsv01072", "p004-tsv01073", "p004-tsv01074", "p004-tsv01075", "p004-tsv01076", "p004-tsv01077", "p004-tsv01078", "p004-tsv01079", "p004-tsv01080", "p004-tsv01082", "p004-tsv01083", "p004-tsv01084", "p004-tsv01085" ], "text": "(2) The term “permanent establishment” includes especial-\nly:\na) a place of management,\nb) a branch,\nc) an office,\nd) a factory,\ne) a workshop, and\nf) amine, an oil or gas well, a quarry or any other place of ex-\ntraction of natural resources." }, { "id": "para-3", "source_line_ids": [ "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 308.405935604293, 713.9615060835251, 537.3572001866543, 740.5378165077277 ], "source_line_ids": [ "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv01089", "p004-tsv01090", "p004-tsv01091", "p004-tsv01092", "p004-tsv01093", "p004-tsv01094", "p004-tsv01095", "p004-tsv01096", "p004-tsv01097", "p004-tsv01098", "p004-tsv01100", "p004-tsv01101", "p004-tsv01102", "p004-tsv01103", "p004-tsv01104", "p004-tsv01105", "p004-tsv01106", "p004-tsv01107", "p004-tsv01108", "p004-tsv01109", "p004-tsv01111", "p004-tsv01112" ], "text": "(3) A building site or construction or installation project con-\nstitutes a permanent establishment only if it lasts more than\ntwelve months." }, { "id": "para-4", "source_line_ids": [ "pdf-004-line-127", "pdf-004-line-129", "pdf-004-line-130", "pdf-005-line-004", "pdf-005-line-005", "pdf-005-line-008", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-019", "pdf-005-line-024", "pdf-005-line-025", "pdf-005-line-028", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-037", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-043", "pdf-005-line-045", "pdf-005-line-046", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-056" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 308.68278114792344, 746.9050575468597, 538.1877368175454, 773.4813679710621 ], "source_line_ids": [ "pdf-004-line-127", "pdf-004-line-129", "pdf-004-line-130" ], "source_page": 4 }, { "bbox": [ 312.28177321511896, 71.14699769812562, 543.170956602893, 301.75185794146665 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-005", "pdf-005-line-008", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-019", "pdf-005-line-024", "pdf-005-line-025", "pdf-005-line-028", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-037", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-043", "pdf-005-line-045", "pdf-005-line-046", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-056" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv01116", "p004-tsv01117", "p004-tsv01118", "p004-tsv01119", "p004-tsv01120", "p004-tsv01121", "p004-tsv01122", "p004-tsv01123", "p004-tsv01125", "p004-tsv01126", "p004-tsv01127", "p004-tsv01128", "p004-tsv01129", "p004-tsv01130", "p004-tsv01131", "p004-tsv01132", "p004-tsv01133", "p004-tsv01135", "p005-tsv00623", "p005-tsv00624", "p005-tsv00625", "p005-tsv00626", "p005-tsv00627", "p005-tsv00628", "p005-tsv00629", "p005-tsv00630", "p005-tsv00631", "p005-tsv00632", "p005-tsv00633", "p005-tsv00634", "p005-tsv00636", "p005-tsv00637", "p005-tsv00638", "p005-tsv00639", "p005-tsv00640", "p005-tsv00641", "p005-tsv00642", "p005-tsv00643", "p005-tsv00644", "p005-tsv00645", "p005-tsv00647", "p005-tsv00683", "p005-tsv00679", "p005-tsv00650", "p005-tsv00651", "p005-tsv00652", "p005-tsv00653", "p005-tsv00654", "p005-tsv00655", "p005-tsv00656", "p005-tsv00657", "p005-tsv00658", "p005-tsv00659", "p005-tsv00661", "p005-tsv00662", "p005-tsv00663", "p005-tsv00664", "p005-tsv00665", "p005-tsv00666", "p005-tsv00667", "p005-tsv00668", "p005-tsv00669", "p005-tsv00670", "p005-tsv00672", "p005-tsv00673", "p005-tsv00674", "p005-tsv00675", "p005-tsv00691", "p005-tsv00692", "p005-tsv00693", "p005-tsv00694", "p005-tsv00695", "p005-tsv00696", "p005-tsv00697", "p005-tsv00698", "p005-tsv00699", "p005-tsv00700", "p005-tsv00701", "p005-tsv00687", "p005-tsv00703", "p005-tsv00704", "p005-tsv00705", "p005-tsv00706", "p005-tsv00707", "p005-tsv00708", "p005-tsv00709", "p005-tsv00710", "p005-tsv00711", "p005-tsv00712", "p005-tsv00716", "p005-tsv00717", "p005-tsv00718", "p005-tsv00719", "p005-tsv00723", "p005-tsv00724", "p005-tsv00725", "p005-tsv00726", "p005-tsv00727", "p005-tsv00728", "p005-tsv00729", "p005-tsv00730", "p005-tsv00731", "p005-tsv00732", "p005-tsv00733", "p005-tsv00734", "p005-tsv00736", "p005-tsv00737", "p005-tsv00738", "p005-tsv00739", "p005-tsv00740", "p005-tsv00741", "p005-tsv00742", "p005-tsv00743", "p005-tsv00744", "p005-tsv00746", "p005-tsv00747", "p005-tsv00748", "p005-tsv00749", "p005-tsv00750", "p005-tsv00758", "p005-tsv00759", "p005-tsv00760", "p005-tsv00761", "p005-tsv00762", "p005-tsv00763", "p005-tsv00764", "p005-tsv00765", "p005-tsv00766", "p005-tsv00767", "p005-tsv00768", "p005-tsv00769", "p005-tsv00754", "p005-tsv00771", "p005-tsv00772", "p005-tsv00773", "p005-tsv00774", "p005-tsv00775", "p005-tsv00776", "p005-tsv00777", "p005-tsv00778", "p005-tsv00779", "p005-tsv00780", "p005-tsv00784", "p005-tsv00785", "p005-tsv00786", "p005-tsv00787", "p005-tsv00788", "p005-tsv00789", "p005-tsv00793", "p005-tsv00797", "p005-tsv00801", "p005-tsv00802", "p005-tsv00803", "p005-tsv00804", "p005-tsv00805", "p005-tsv00806", "p005-tsv00807", "p005-tsv00808", "p005-tsv00809", "p005-tsv00810", "p005-tsv00811", "p005-tsv00813", "p005-tsv00814", "p005-tsv00815", "p005-tsv00816", "p005-tsv00817", "p005-tsv00818", "p005-tsv00819", "p005-tsv00821", "p005-tsv00822", "p005-tsv00823", "p005-tsv00824", "p005-tsv00825", "p005-tsv00826", "p005-tsv00827", "p005-tsv00828", "p005-tsv00829", "p005-tsv00830", "p005-tsv00831", "p005-tsv00832", "p005-tsv00834", "p005-tsv00835", "p005-tsv00836", "p005-tsv00837", "p005-tsv00838", "p005-tsv00839", "p005-tsv00840", "p005-tsv00841", "p005-tsv00842", "p005-tsv00844", "p005-tsv00845", "p005-tsv00846" ], "text": "(4) Notwithstanding the preceding provisions of this Article,\nthe term “permanent establishment” shall be deemed not to\ninclude:\na) the use of facilities solely for the purpose of storage, display\nor delivery of goods or merchandise belonging to the enter-\nprise;\n=\nb\nthe maintenance of a stock of goods or merchandise be-\nlonging to the enterprise solely for the purpose of storage,\ndisplay or delivery; °\nc) the maintenance of a stock of goods or merchandise be-\n~\nlonging to the enterprise solely for the purpose of process-\ning by another enterprise;\nd) the maintenance of a fixed place of business solely for the\npurpose of purchasing goods or merchandise or of collect-\ning information, for the enterprise;\ne) the maintenance of a fixed place of business solely for the\n~\npurpose of carrying on, for the enterprise, any other activity\nof a preparatory or auxiliary character,\nf\n=\nthe maintenance of a fixed place of business solely for any\ncombination of activities mentioned in sub-paragraphs a)\nto e), provided that the overall activity of the fixed place of\nbusiness resulting from this combination is of a preparatory\nor auxiliary character." }, { "id": "para-5", "source_line_ids": [ "pdf-005-line-058", "pdf-005-line-061", "pdf-005-line-062", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 313.6660009332711, 318.08521538967443, 542.3404199720019, 432.69555409404796 ], "source_line_ids": [ "pdf-005-line-058", "pdf-005-line-061", "pdf-005-line-062", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00850", "p005-tsv00851", "p005-tsv00852", "p005-tsv00853", "p005-tsv00854", "p005-tsv00855", "p005-tsv00856", "p005-tsv00857", "p005-tsv00858", "p005-tsv00860", "p005-tsv00861", "p005-tsv00862", "p005-tsv00863", "p005-tsv00864", "p005-tsv00865", "p005-tsv00866", "p005-tsv00867", "p005-tsv00868", "p005-tsv00869", "p005-tsv00871", "p005-tsv00872", "p005-tsv00873", "p005-tsv00874", "p005-tsv00875", "p005-tsv00876", "p005-tsv00877", "p005-tsv00878", "p005-tsv00879", "p005-tsv00880", "p005-tsv00881", "p005-tsv00883", "p005-tsv00884", "p005-tsv00885", "p005-tsv00886", "p005-tsv00887", "p005-tsv00888", "p005-tsv00889", "p005-tsv00890", "p005-tsv00891", "p005-tsv00892", "p005-tsv00894", "p005-tsv00895", "p005-tsv00896", "p005-tsv00897", "p005-tsv00898", "p005-tsv00899", "p005-tsv00900", "p005-tsv00901", "p005-tsv00902", "p005-tsv00903", "p005-tsv00904", "p005-tsv00906", "p005-tsv00907", "p005-tsv00908", "p005-tsv00909", "p005-tsv00910", "p005-tsv00911", "p005-tsv00912", "p005-tsv00913", "p005-tsv00914", "p005-tsv00915", "p005-tsv00917", "p005-tsv00918", "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-tsv00948", "p005-tsv00950", "p005-tsv00951", "p005-tsv00952", "p005-tsv00953", "p005-tsv00954", "p005-tsv00955", "p005-tsv00956", "p005-tsv00957", "p005-tsv00958", "p005-tsv00959", "p005-tsv00960", "p005-tsv00962", "p005-tsv00963", "p005-tsv00964", "p005-tsv00965", "p005-tsv00966", "p005-tsv00967", "p005-tsv00968", "p005-tsv00969", "p005-tsv00970", "p005-tsv00972", "p005-tsv00973", "p005-tsv00974", "p005-tsv00975", "p005-tsv00976", "p005-tsv00977" ], "text": "(5) Notwithstanding the provisions of paragraphs 1 and 2,\nwhere a person-other than an agent of an independent status\nto whom paragraph 6 applies-is acting on behalf of an enter-\nprise and has, and habitually exercises, in a Contracting State\nan authority to conclude contracts in the name of the enter-\nprise, that enterprise shall be deemed to have a permanent\nestablishment in that State in respect of any activities which\nthat person undertakes for the enterprise, unless the activities\nof such person are limited to those mentioned in paragraph 4\nwhich, if exercised through a fixed place of business, would not\nmake this fixed place of business a permanent establishment\nunder the provisions of that paragraph." }, { "id": "para-6", "source_line_ids": [ "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 313.6660009332711, 438.5091219993423, 542.3404199720019, 493.3227622492601 ], "source_line_ids": [ "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00981", "p005-tsv00982", "p005-tsv00983", "p005-tsv00984", "p005-tsv00985", "p005-tsv00986", "p005-tsv00987", "p005-tsv00988", "p005-tsv00989", "p005-tsv00990", "p005-tsv00991", "p005-tsv00993", "p005-tsv00994", "p005-tsv00995", "p005-tsv00996", "p005-tsv00997", "p005-tsv00998", "p005-tsv00999", "p005-tsv01000", "p005-tsv01001", "p005-tsv01003", "p005-tsv01004", "p005-tsv01005", "p005-tsv01006", "p005-tsv01007", "p005-tsv01008", "p005-tsv01009", "p005-tsv01010", "p005-tsv01011", "p005-tsv01012", "p005-tsv01014", "p005-tsv01015", "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", "p005-tsv01030", "p005-tsv01031", "p005-tsv01032", "p005-tsv01033", "p005-tsv01034", "p005-tsv01035", "p005-tsv01036", "p005-tsv01038", "p005-tsv01039" ], "text": "(6) An enterprise shall not be deemed to have a permanent\nestablishment in a Contracting State merely because it carries\non business in that State through a broker, general commis-\nsion agent or any other agent of an independent status, pro-\nvided that such persons are acting in the ordinary course of\ntheir business." }, { "id": "para-7", "source_line_ids": [ "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-104" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 314.2196920205319, 499.96683985531075, 542.8941110592626, 555.6109898059849 ], "source_line_ids": [ "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-104" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01043", "p005-tsv01044", "p005-tsv01045", "p005-tsv01046", "p005-tsv01047", "p005-tsv01048", "p005-tsv01049", "p005-tsv01050", "p005-tsv01051", "p005-tsv01052", "p005-tsv01053", "p005-tsv01054", "p005-tsv01055", "p005-tsv01057", "p005-tsv01058", "p005-tsv01059", "p005-tsv01060", "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-tsv01081", "p005-tsv01083", "p005-tsv01084", "p005-tsv01085", "p005-tsv01086", "p005-tsv01087", "p005-tsv01088", "p005-tsv01089", "p005-tsv01090", "p005-tsv01091", "p005-tsv01093", "p005-tsv01094", "p005-tsv01095", "p005-tsv01096", "p005-tsv01097", "p005-tsv01098", "p005-tsv01099", "p005-tsv01100", "p005-tsv01101", "p005-tsv01103", "p005-tsv01104", "p005-tsv01105", "p005-tsv01106", "p005-tsv01107", "p005-tsv01108", "p005-tsv01109", "p005-tsv01110" ], "text": "(7) The fact that a company which is a resident of a Contract-\ning State controls or is controlled by a company which is a re-\nsident of the other Contracting State or which carries on bu-\nsiness in that other State (whether through a permanent\nestablishment or otherwise), shall not of itself constitute for\neither company a permanent establishment of the other." } ], "source_heading_line_ids": [ "pdf-004-line-092", "pdf-004-line-095" ], "source_heading_word_ids": [ "p004-tsv00983", "p004-tsv00984", "p004-tsv00986", "p004-tsv00987" ], "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 307.8522445170322, 521.8369286418941, 539.2951189920672, 773.4813679710621 ], "source_line_ids": [ "pdf-004-line-092", "pdf-004-line-095", "pdf-004-line-097", "pdf-004-line-098", "pdf-004-line-101", "pdf-004-line-103", "pdf-004-line-105", "pdf-004-line-106", "pdf-004-line-108", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-119", "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125", "pdf-004-line-127", "pdf-004-line-129", "pdf-004-line-130" ], "source_page": 4 }, { "bbox": [ 312.28177321511896, 71.14699769812562, 543.170956602893, 555.6109898059849 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-005", "pdf-005-line-008", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-019", "pdf-005-line-024", "pdf-005-line-025", "pdf-005-line-028", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-037", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-043", "pdf-005-line-045", "pdf-005-line-046", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-056", "pdf-005-line-058", "pdf-005-line-061", "pdf-005-line-062", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-079", "pdf-005-line-081", "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-098", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-104" ], "source_page": 5 } ], "title": "Article 5\nPermanent Establishment" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 314.7733831077928, 604.0573890167708, 542.8941110592626, 639.4924695823743 ], "source_line_ids": [ "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01124", "p005-tsv01125", "p005-tsv01126", "p005-tsv01127", "p005-tsv01128", "p005-tsv01129", "p005-tsv01130", "p005-tsv01131", "p005-tsv01132", "p005-tsv01133", "p005-tsv01134", "p005-tsv01136", "p005-tsv01137", "p005-tsv01138", "p005-tsv01139", "p005-tsv01140", "p005-tsv01141", "p005-tsv01142", "p005-tsv01143", "p005-tsv01145", "p005-tsv01146", "p005-tsv01147", "p005-tsv01148", "p005-tsv01149", "p005-tsv01150", "p005-tsv01151", "p005-tsv01152", "p005-tsv01153", "p005-tsv01154", "p005-tsv01155", "p005-tsv01157", "p005-tsv01158" ], "text": "(1) Income derived by a resident of a Contracting State from\nreal property (including income from agriculture or forestry)\nsituated in the other Contracting State may be taxed in that\nother State." }, { "id": "para-2", "source_line_ids": [ "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", "pdf-005-line-134", "pdf-005-line-136", "pdf-005-line-138" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 315.05022865142325, 655.8258270305821, 543.4478021465235, 750.5039329168037 ], "source_line_ids": [ "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", "pdf-005-line-134", "pdf-005-line-136", "pdf-005-line-138" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01162", "p005-tsv01163", "p005-tsv01164", "p005-tsv01165", "p005-tsv01166", "p005-tsv01167", "p005-tsv01168", "p005-tsv01169", "p005-tsv01170", "p005-tsv01171", "p005-tsv01173", "p005-tsv01174", "p005-tsv01175", "p005-tsv01176", "p005-tsv01177", "p005-tsv01178", "p005-tsv01179", "p005-tsv01180", "p005-tsv01181", "p005-tsv01182", "p005-tsv01183", "p005-tsv01184", "p005-tsv01185", "p005-tsv01187", "p005-tsv01188", "p005-tsv01189", "p005-tsv01190", "p005-tsv01191", "p005-tsv01192", "p005-tsv01193", "p005-tsv01194", "p005-tsv01195", "p005-tsv01196", "p005-tsv01197", "p005-tsv01198", "p005-tsv01200", "p005-tsv01201", "p005-tsv01202", "p005-tsv01203", "p005-tsv01204", "p005-tsv01205", "p005-tsv01206", "p005-tsv01207", "p005-tsv01209", "p005-tsv01210", "p005-tsv01211", "p005-tsv01212", "p005-tsv01213", "p005-tsv01214", "p005-tsv01215", "p005-tsv01216", "p005-tsv01217", "p005-tsv01218", "p005-tsv01220", "p005-tsv01221", "p005-tsv01222", "p005-tsv01223", "p005-tsv01224", "p005-tsv01225", "p005-tsv01226", "p005-tsv01227", "p005-tsv01228", "p005-tsv01230", "p005-tsv01231", "p005-tsv01232", "p005-tsv01233", "p005-tsv01234", "p005-tsv01235", "p005-tsv01236", "p005-tsv01237", "p005-tsv01238", "p005-tsv01239", "p005-tsv01240", "p005-tsv01242", "p005-tsv01243", "p005-tsv01244", "p005-tsv01245", "p005-tsv01246", "p005-tsv01247", "p005-tsv01248", "p005-tsv01249", "p005-tsv01250", "p005-tsv01251", "p005-tsv01252", "p005-tsv01253", "p005-tsv01255", "p005-tsv01256", "p005-tsv01257", "p005-tsv01258", "p005-tsv01259", "p005-tsv01260", "p005-tsv01261", "p005-tsv01262", "p005-tsv01263", "p005-tsv01265", "p005-tsv01266", "p005-tsv01267", "p005-tsv01268", "p005-tsv01269", "p005-tsv01270", "p005-tsv01271", "p005-tsv01272" ], "text": "(2) The term “real property” shall have the meaning which\nit has under the law of the Contracting State in which the prop-\nerty in question is situated. The term shall in any case include\nproperty accessory to real property, livestock and equipment\nused in agriculture and forestry, rights to which the provisions\nof general law respecting landed property apply, usufruct of\nreal property and rights to variable or fixed payments as con-\nsideration for the working of, or the right to work, mineral de-\nposits, sources and other natural resources; ships, boats and\naircraft shall not be regarded as real property." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-008" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.8522445170322, 67.54812232818152, 537.6340457302847, 94.1244327523841 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-008" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00579", "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-tsv00597", "p006-tsv00598", "p006-tsv00599", "p006-tsv00600", "p006-tsv00601", "p006-tsv00602", "p006-tsv00604", "p006-tsv00605" ], "text": "(3) The provisions of paragraph 1 shall apply to income\nderived from the direct use, letting, or use in any other form of\nreal property." }, { "id": "para-4", "source_line_ids": [ "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-015" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.8522445170322, 100.49167379151595, 537.3572001866543, 137.0341006247945 ], "source_line_ids": [ "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-015" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00609", "p006-tsv00610", "p006-tsv00611", "p006-tsv00612", "p006-tsv00613", "p006-tsv00614", "p006-tsv00615", "p006-tsv00616", "p006-tsv00617", "p006-tsv00618", "p006-tsv00619", "p006-tsv00620", "p006-tsv00622", "p006-tsv00623", "p006-tsv00624", "p006-tsv00625", "p006-tsv00626", "p006-tsv00627", "p006-tsv00628", "p006-tsv00629", "p006-tsv00630", "p006-tsv00631", "p006-tsv00632", "p006-tsv00634", "p006-tsv00635", "p006-tsv00636", "p006-tsv00637", "p006-tsv00638", "p006-tsv00639", "p006-tsv00640", "p006-tsv00641", "p006-tsv00642", "p006-tsv00644", "p006-tsv00645" ], "text": "(4) The provisions of paragraphs 1 and 3 shall also apply to\nthe income from real property of an enterprise and to income\nfrom real property used for the performance of independent\npersonal services." } ], "source_heading_line_ids": [ "pdf-005-line-106", "pdf-005-line-109" ], "source_heading_word_ids": [ "p005-tsv01114", "p005-tsv01115", "p005-tsv01117", "p005-tsv01118", "p005-tsv01119", "p005-tsv01120" ], "source_pages": [ 5, 6 ], "source_spans": [ { "bbox": [ 314.7733831077928, 576.0968957579743, 543.4478021465235, 750.5039329168037 ], "source_line_ids": [ "pdf-005-line-106", "pdf-005-line-109", "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117", "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", "pdf-005-line-134", "pdf-005-line-136", "pdf-005-line-138" ], "source_page": 5 }, { "bbox": [ 307.8522445170322, 67.54812232818152, 537.6340457302847, 137.0341006247945 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-008", "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-015" ], "source_page": 6 } ], "title": "Article 6\nIncome from Real Property" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.0217078861409, 180.22060506412365, 536.2498180121324, 245.55403485695496 ], "source_line_ids": [ "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" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00657", "p006-tsv00658", "p006-tsv00659", "p006-tsv00660", "p006-tsv00661", "p006-tsv00662", "p006-tsv00663", "p006-tsv00664", "p006-tsv00665", "p006-tsv00666", "p006-tsv00667", "p006-tsv00669", "p006-tsv00670", "p006-tsv00671", "p006-tsv00672", "p006-tsv00673", "p006-tsv00674", "p006-tsv00675", "p006-tsv00676", "p006-tsv00677", "p006-tsv00678", "p006-tsv00679", "p006-tsv00681", "p006-tsv00682", "p006-tsv00683", "p006-tsv00684", "p006-tsv00685", "p006-tsv00686", "p006-tsv00687", "p006-tsv00688", "p006-tsv00689", "p006-tsv00691", "p006-tsv00692", "p006-tsv00693", "p006-tsv00694", "p006-tsv00695", "p006-tsv00696", "p006-tsv00697", "p006-tsv00698", "p006-tsv00700", "p006-tsv00701", "p006-tsv00702", "p006-tsv00703", "p006-tsv00704", "p006-tsv00705", "p006-tsv00706", "p006-tsv00707", "p006-tsv00708", "p006-tsv00709", "p006-tsv00711", "p006-tsv00712", "p006-tsv00713", "p006-tsv00714", "p006-tsv00715", "p006-tsv00716", "p006-tsv00717", "p006-tsv00718", "p006-tsv00719", "p006-tsv00720", "p006-tsv00721", "p006-tsv00722", "p006-tsv00723", "p006-tsv00724", "p006-tsv00726", "p006-tsv00727", "p006-tsv00728", "p006-tsv00729", "p006-tsv00730" ], "text": "(1) The profits of an enterprise of a Contracting State shall\nbe taxable only in that State unless the enterprise carries on\nbusiness in the other Contracting State through a permanent\nestablishment situated therein. If the enterprise carries on\nbusiness as aforesaid, the profits of the enterprise may be\ntaxed in the other State but only so much of them as is attri-\nbutable to that permanent establishment." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-037", "pdf-006-line-038", "pdf-006-line-040", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.2985534297713, 263.27157513975664, 536.8035090993933, 349.09091088457745 ], "source_line_ids": [ "pdf-006-line-037", "pdf-006-line-038", "pdf-006-line-040", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00734", "p006-tsv00735", "p006-tsv00736", "p006-tsv00737", "p006-tsv00738", "p006-tsv00739", "p006-tsv00740", "p006-tsv00741", "p006-tsv00742", "p006-tsv00743", "p006-tsv00744", "p006-tsv00746", "p006-tsv00747", "p006-tsv00748", "p006-tsv00749", "p006-tsv00750", "p006-tsv00751", "p006-tsv00752", "p006-tsv00753", "p006-tsv00754", "p006-tsv00755", "p006-tsv00756", "p006-tsv00758", "p006-tsv00759", "p006-tsv00760", "p006-tsv00761", "p006-tsv00762", "p006-tsv00763", "p006-tsv00764", "p006-tsv00766", "p006-tsv00767", "p006-tsv00768", "p006-tsv00769", "p006-tsv00770", "p006-tsv00771", "p006-tsv00772", "p006-tsv00773", "p006-tsv00774", "p006-tsv00775", "p006-tsv00777", "p006-tsv00778", "p006-tsv00779", "p006-tsv00780", "p006-tsv00781", "p006-tsv00782", "p006-tsv00783", "p006-tsv00784", "p006-tsv00785", "p006-tsv00786", "p006-tsv00788", "p006-tsv00789", "p006-tsv00790", "p006-tsv00791", "p006-tsv00792", "p006-tsv00793", "p006-tsv00794", "p006-tsv00795", "p006-tsv00796", "p006-tsv00797", "p006-tsv00798", "p006-tsv00799", "p006-tsv00801", "p006-tsv00802", "p006-tsv00803", "p006-tsv00804", "p006-tsv00805", "p006-tsv00806", "p006-tsv00807", "p006-tsv00808", "p006-tsv00809", "p006-tsv00810", "p006-tsv00811", "p006-tsv00813", "p006-tsv00814", "p006-tsv00815", "p006-tsv00816", "p006-tsv00817", "p006-tsv00818", "p006-tsv00819", "p006-tsv00820", "p006-tsv00821", "p006-tsv00823", "p006-tsv00824", "p006-tsv00825", "p006-tsv00826", "p006-tsv00827", "p006-tsv00828", "p006-tsv00829", "p006-tsv00830" ], "text": "(2) Subject to the provisions of paragraph 3, where an enter-\nprise of a Contracting State carries on business in the other\nContracting State through a permanent establishment situ-\nated therein, there shall in each Contracting State be attribut-\ned to that permanent establishment the profits which it might\nbe expected to make if it were a distinct and separate enter-\nprise engaged in the same or similar activities under the same\nor similar conditions and dealing wholly independently with the\nenterprise of which it is a permanent establishment." }, { "id": "para-3", "source_line_ids": [ "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.80694353709754, 353.52029595527785, 534.3118992067195, 408.8876093390332 ], "source_line_ids": [ "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00834", "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-tsv00853", "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-tsv00874", "p006-tsv00875", "p006-tsv00876", "p006-tsv00877", "p006-tsv00878", "p006-tsv00879", "p006-tsv00880", "p006-tsv00881", "p006-tsv00882", "p006-tsv00883", "p006-tsv00885", "p006-tsv00886", "p006-tsv00887", "p006-tsv00888", "p006-tsv00889" ], "text": "(3) In determining the profits of a permanent establishment,\nthere shall be allowed as deductions expenses which are in-\ncurred for the purposes of the permanent establishment, in-\ncluding executive and general administrative expenses So in-\ncurred, whether in the State in which the permanent establish-\nment is situated or elsewhere." }, { "id": "para-4", "source_line_ids": [ "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" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 306.46801679888006, 415.80852351200264, 536.2498180121324, 501.3510226899046 ], "source_line_ids": [ "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" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00893", "p006-tsv00894", "p006-tsv00895", "p006-tsv00896", "p006-tsv00897", "p006-tsv00898", "p006-tsv00899", "p006-tsv00900", "p006-tsv00901", "p006-tsv00902", "p006-tsv00903", "p006-tsv00905", "p006-tsv00906", "p006-tsv00907", "p006-tsv00908", "p006-tsv00909", "p006-tsv00910", "p006-tsv00911", "p006-tsv00912", "p006-tsv00913", "p006-tsv00914", "p006-tsv00915", "p006-tsv00917", "p006-tsv00918", "p006-tsv00919", "p006-tsv00920", "p006-tsv00921", "p006-tsv00922", "p006-tsv00923", "p006-tsv00924", "p006-tsv00925", "p006-tsv00926", "p006-tsv00927", "p006-tsv00929", "p006-tsv00930", "p006-tsv00931", "p006-tsv00932", "p006-tsv00933", "p006-tsv00934", "p006-tsv00935", "p006-tsv00936", "p006-tsv00937", "p006-tsv00938", "p006-tsv00939", "p006-tsv00941", "p006-tsv00942", "p006-tsv00943", "p006-tsv00944", "p006-tsv00945", "p006-tsv00946", "p006-tsv00947", "p006-tsv00948", "p006-tsv00950", "p006-tsv00951", "p006-tsv00952", "p006-tsv00953", "p006-tsv00954", "p006-tsv00955", "p006-tsv00956", "p006-tsv00957", "p006-tsv00958", "p006-tsv00959", "p006-tsv00960", "p006-tsv00961", "p006-tsv00963", "p006-tsv00964", "p006-tsv00965", "p006-tsv00966", "p006-tsv00967", "p006-tsv00968", "p006-tsv00969", "p006-tsv00970", "p006-tsv00972", "p006-tsv00973", "p006-tsv00974", "p006-tsv00975", "p006-tsv00976", "p006-tsv00977", "p006-tsv00978", "p006-tsv00979", "p006-tsv00980", "p006-tsv00981", "p006-tsv00982", "p006-tsv00983", "p006-tsv00985", "p006-tsv00986", "p006-tsv00987", "p006-tsv00988", "p006-tsv00989" ], "text": "(4) Insofar as it has been customary in a Contracting State\nto determine the profits to be attributed to a permanent estab-\nlishment on the basis of an apportionment of the total profits\nof the enterprise to its various parts, nothing in paragraph 2\nshall preclude that Contracting State from determining the\nprofits to be taxed by such an apportionment as may be cus-\ntomary; the method of apportionment adopted shall, however,\nbe such that the result shall be in accordance with the prin-\nciples contained in this Article." }, { "id": "para-5", "source_line_ids": [ "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 300.3774148390107, 511.04030253206184, 536.5266635557629, 539.0007957908582 ], "source_line_ids": [ "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00993", "p006-tsv00994", "p006-tsv00995", "p006-tsv00996", "p006-tsv00997", "p006-tsv00998", "p006-tsv00999", "p006-tsv01000", "p006-tsv01001", "p006-tsv01002", "p006-tsv01006", "p006-tsv01007", "p006-tsv01008", "p006-tsv01009", "p006-tsv01010", "p006-tsv01011", "p006-tsv01012", "p006-tsv01013", "p006-tsv01014", "p006-tsv01015", "p006-tsv01016", "p006-tsv01017", "p006-tsv01021", "p006-tsv01022", "p006-tsv01023", "p006-tsv01024", "p006-tsv01025", "p006-tsv01026", "p006-tsv01027", "p006-tsv01028" ], "text": "(5) No profits shall be attributed to a permanent establish-\n_ ment by reason of the mere purchase by that permanent estab-\nlishment of goods or merchandise for the enterprise." }, { "id": "para-6", "source_line_ids": [ "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-093", "pdf-006-line-095" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.0217078861409, 543.7070174284775, 536.5266635557629, 580.5262808286748 ], "source_line_ids": [ "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-093", "pdf-006-line-095" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01032", "p006-tsv01033", "p006-tsv01034", "p006-tsv01035", "p006-tsv01036", "p006-tsv01037", "p006-tsv01038", "p006-tsv01039", "p006-tsv01040", "p006-tsv01041", "p006-tsv01043", "p006-tsv01044", "p006-tsv01045", "p006-tsv01046", "p006-tsv01047", "p006-tsv01048", "p006-tsv01049", "p006-tsv01050", "p006-tsv01051", "p006-tsv01052", "p006-tsv01054", "p006-tsv01055", "p006-tsv01056", "p006-tsv01057", "p006-tsv01058", "p006-tsv01059", "p006-tsv01060", "p006-tsv01061", "p006-tsv01062", "p006-tsv01063", "p006-tsv01064", "p006-tsv01065", "p006-tsv01067", "p006-tsv01068", "p006-tsv01069", "p006-tsv01070", "p006-tsv01071", "p006-tsv01072" ], "text": "(6) For the purposes of the preceding paragraphs, the profits\nto be attributed to the permanent establishment shall be deter-\nmined by the same method year by year unless there is good\nand sufficient reason to the contrary." }, { "id": "para-7", "source_line_ids": [ "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": [ 307.5753989734018, 586.3398487339691, 536.8035090993933, 623.1591121341664 ], "source_line_ids": [ "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01076", "p006-tsv01077", "p006-tsv01078", "p006-tsv01079", "p006-tsv01080", "p006-tsv01081", "p006-tsv01082", "p006-tsv01083", "p006-tsv01084", "p006-tsv01085", "p006-tsv01087", "p006-tsv01088", "p006-tsv01089", "p006-tsv01090", "p006-tsv01091", "p006-tsv01092", "p006-tsv01093", "p006-tsv01094", "p006-tsv01095", "p006-tsv01096", "p006-tsv01098", "p006-tsv01099", "p006-tsv01100", "p006-tsv01101", "p006-tsv01102", "p006-tsv01103", "p006-tsv01104", "p006-tsv01105", "p006-tsv01106", "p006-tsv01107", "p006-tsv01108", "p006-tsv01110", "p006-tsv01111", "p006-tsv01112", "p006-tsv01113" ], "text": "(7) Where profits include items of income which are dealt\nwith separately in other Articles of this Agreement, then the\nprovisions of those Articles shall not be affected by the provi-\nsions of this Article." } ], "source_heading_line_ids": [ "pdf-006-line-017", "pdf-006-line-019" ], "source_heading_word_ids": [ "p006-tsv00649", "p006-tsv00650", "p006-tsv00652", "p006-tsv00653" ], "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 300.3774148390107, 152.2601118053272, 536.8035090993933, 623.1591121341664 ], "source_line_ids": [ "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-037", "pdf-006-line-038", "pdf-006-line-040", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053", "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-083", "pdf-006-line-085", "pdf-006-line-087", "pdf-006-line-089", "pdf-006-line-091", "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 } ], "title": "Article 7\nBusiness Profits" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 306.7448623425105, 669.9444919434396, 535.972972468502, 705.3795725090432 ], "source_line_ids": [ "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01127", "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", "p006-tsv01146", "p006-tsv01147", "p006-tsv01148", "p006-tsv01149", "p006-tsv01151", "p006-tsv01152", "p006-tsv01153", "p006-tsv01154", "p006-tsv01155", "p006-tsv01156", "p006-tsv01157", "p006-tsv01158", "p006-tsv01159", "p006-tsv01160", "p006-tsv01162" ], "text": "(1) Profits from the operation of ships or aircraft in interna-\ntional traffic shall be taxable only in the Contracting State in\nwhich the place of effective management of the enterprise is\nsituated." }, { "id": "para-2", "source_line_ids": [ "pdf-006-line-118", "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 306.46801679888006, 712.5773232489313, 535.972972468502, 758.5321933574481 ], "source_line_ids": [ "pdf-006-line-118", "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01166", "p006-tsv01167", "p006-tsv01168", "p006-tsv01169", "p006-tsv01170", "p006-tsv01171", "p006-tsv01172", "p006-tsv01173", "p006-tsv01174", "p006-tsv01175", "p006-tsv01176", "p006-tsv01178", "p006-tsv01179", "p006-tsv01180", "p006-tsv01181", "p006-tsv01182", "p006-tsv01183", "p006-tsv01184", "p006-tsv01185", "p006-tsv01186", "p006-tsv01187", "p006-tsv01188", "p006-tsv01189", "p006-tsv01190", "p006-tsv01192", "p006-tsv01193", "p006-tsv01194", "p006-tsv01195", "p006-tsv01196", "p006-tsv01197", "p006-tsv01198", "p006-tsv01199", "p006-tsv01200", "p006-tsv01201", "p006-tsv01202", "p006-tsv01203", "p006-tsv01205", "p006-tsv01206", "p006-tsv01207", "p006-tsv01208", "p006-tsv01209", "p006-tsv01210", "p006-tsv01211", "p006-tsv01212", "p006-tsv01213", "p006-tsv01214", "p006-tsv01215", "p006-tsv01216", "p006-tsv01217", "p006-tsv01219", "p006-tsv01220", "p006-tsv01221", "p006-tsv01222", "p006-tsv01223", "p006-tsv01224", "p006-tsv01225", "p006-tsv01226", "p006-tsv01227", "p006-tsv01228", "p006-tsv01229", "p006-tsv01230" ], "text": "(2) If the place of effective management of a shipping enter-\nprise is aboard a ship, then it shall be deemed to be situated\nin the Contracting State in which the home harbour of the ship\nis situated, or, if there is no such home harbour, in the Con-\ntracting State of which the operator of the ship is a resident." }, { "id": "para-3", "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 305.0837890807279, 69.20914172969418, 533.4813625758283, 96.3391252877343 ], "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00550", "p007-tsv00551", "p007-tsv00552", "p007-tsv00553", "p007-tsv00554", "p007-tsv00555", "p007-tsv00556", "p007-tsv00557", "p007-tsv00558", "p007-tsv00559", "p007-tsv00560", "p007-tsv00562", "p007-tsv00563", "p007-tsv00564", "p007-tsv00565", "p007-tsv00566", "p007-tsv00567", "p007-tsv00568", "p007-tsv00569", "p007-tsv00570", "p007-tsv00571", "p007-tsv00572", "p007-tsv00573", "p007-tsv00575", "p007-tsv00576", "p007-tsv00577" ], "text": "(3) The provisions of paragraph 1 shall also apply to profits\nfrom the participation in a pool, a joint business or an interna-\ntional operating agency." } ], "source_heading_line_ids": [ "pdf-006-line-106", "pdf-006-line-108" ], "source_heading_word_ids": [ "p006-tsv01117", "p006-tsv01118", "p006-tsv01120", "p006-tsv01121", "p006-tsv01122", "p006-tsv01123" ], "source_pages": [ 6, 7 ], "source_spans": [ { "bbox": [ 306.46801679888006, 641.9839986846432, 535.972972468502, 758.5321933574481 ], "source_line_ids": [ "pdf-006-line-106", "pdf-006-line-108", "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116", "pdf-006-line-118", "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126" ], "source_page": 6 }, { "bbox": [ 305.0837890807279, 69.20914172969418, 533.4813625758283, 96.3391252877343 ], "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008" ], "source_page": 7 } ], "title": "Article 8\nShipping and Air Transport" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-018", "pdf-007-line-019", "pdf-007-line-023", "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-040", "pdf-007-line-042", "pdf-007-line-044" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 305.36063462435834, 144.78552449852023, 535.6961269248717, 323.3451101611312 ], "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-018", "pdf-007-line-019", "pdf-007-line-023", "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-040", "pdf-007-line-042", "pdf-007-line-044" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00587", "p007-tsv00591", "p007-tsv00592", "p007-tsv00593", "p007-tsv00594", "p007-tsv00595", "p007-tsv00596", "p007-tsv00597", "p007-tsv00598", "p007-tsv00599", "p007-tsv00600", "p007-tsv00602", "p007-tsv00603", "p007-tsv00604", "p007-tsv00605", "p007-tsv00606", "p007-tsv00607", "p007-tsv00608", "p007-tsv00609", "p007-tsv00610", "p007-tsv00611", "p007-tsv00613", "p007-tsv00614", "p007-tsv00615", "p007-tsv00616", "p007-tsv00617", "p007-tsv00618", "p007-tsv00619", "p007-tsv00623", "p007-tsv00624", "p007-tsv00625", "p007-tsv00626", "p007-tsv00627", "p007-tsv00628", "p007-tsv00629", "p007-tsv00630", "p007-tsv00631", "p007-tsv00632", "p007-tsv00634", "p007-tsv00635", "p007-tsv00636", "p007-tsv00637", "p007-tsv00638", "p007-tsv00639", "p007-tsv00640", "p007-tsv00641", "p007-tsv00642", "p007-tsv00643", "p007-tsv00645", "p007-tsv00646", "p007-tsv00647", "p007-tsv00648", "p007-tsv00649", "p007-tsv00650", "p007-tsv00651", "p007-tsv00652", "p007-tsv00653", "p007-tsv00655", "p007-tsv00659", "p007-tsv00660", "p007-tsv00661", "p007-tsv00662", "p007-tsv00663", "p007-tsv00664", "p007-tsv00665", "p007-tsv00666", "p007-tsv00667", "p007-tsv00668", "p007-tsv00670", "p007-tsv00671", "p007-tsv00672", "p007-tsv00673", "p007-tsv00674", "p007-tsv00675", "p007-tsv00676", "p007-tsv00677", "p007-tsv00678", "p007-tsv00680", "p007-tsv00681", "p007-tsv00682", "p007-tsv00683", "p007-tsv00684", "p007-tsv00685", "p007-tsv00686", "p007-tsv00687", "p007-tsv00688", "p007-tsv00689", "p007-tsv00691", "p007-tsv00692", "p007-tsv00693", "p007-tsv00694", "p007-tsv00695", "p007-tsv00696", "p007-tsv00697", "p007-tsv00698", "p007-tsv00699", "p007-tsv00701", "p007-tsv00702", "p007-tsv00703", "p007-tsv00704", "p007-tsv00705", "p007-tsv00706", "p007-tsv00707", "p007-tsv00708", "p007-tsv00709", "p007-tsv00710", "p007-tsv00712", "p007-tsv00713", "p007-tsv00714", "p007-tsv00715", "p007-tsv00716", "p007-tsv00717", "p007-tsv00718", "p007-tsv00719", "p007-tsv00720", "p007-tsv00721", "p007-tsv00722", "p007-tsv00723", "p007-tsv00725", "p007-tsv00726", "p007-tsv00727", "p007-tsv00728", "p007-tsv00729", "p007-tsv00730", "p007-tsv00731", "p007-tsv00732", "p007-tsv00733", "p007-tsv00734" ], "text": "Where\na) an enterprise of a Contracting State participates directly or\nindirectly in the management, control or capital of an enter-\nprise of the other Contracting State, or\nb) the same persons participate directly or indirectly in the\nmanagement, control or capital of an enterprise of a Con-\ntracting State and an enterprise of the other Contracting\nState,\nand in either case conditions are made or imposed between\nthe two enterprises in their commercial or financial relations\nwhich differ from those which would be made between inde-\npendent enterprises, then any profits which would, but for\nthose conditions, have accrued to one of the enterprises, but,\nby reason of those conditions, have not so accrued, may be in-\ncluded in the profits of that enterprise and taxed accordingly." } ], "source_heading_line_ids": [ "pdf-007-line-010", "pdf-007-line-011" ], "source_heading_word_ids": [ "p007-tsv00581", "p007-tsv00582", "p007-tsv00584", "p007-tsv00585" ], "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 305.36063462435834, 117.37870437356133, 535.6961269248717, 323.3451101611312 ], "source_line_ids": [ "pdf-007-line-010", "pdf-007-line-011", "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-018", "pdf-007-line-019", "pdf-007-line-023", "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-040", "pdf-007-line-042", "pdf-007-line-044" ], "source_page": 7 } ], "title": "Article 9\nAssociated Enterprises" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-057" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 307.0217078861409, 381.2039526471555, 535.4192813812413, 408.8876093390332 ], "source_line_ids": [ "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-057" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00745", "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": "(1) Dividends paid by a company which is a resident of a\nContracting State to a resident of the other Contracting State\nmay be taxed in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-007-line-058", "pdf-007-line-061", "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-071", "pdf-007-line-073" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 307.0217078861409, 414.42434067740874, 535.972972468502, 493.87643538309766 ], "source_line_ids": [ "pdf-007-line-058", "pdf-007-line-061", "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-071", "pdf-007-line-073" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00779", "p007-tsv00780", "p007-tsv00781", "p007-tsv00782", "p007-tsv00783", "p007-tsv00784", "p007-tsv00785", "p007-tsv00786", "p007-tsv00787", "p007-tsv00788", "p007-tsv00789", "p007-tsv00791", "p007-tsv00792", "p007-tsv00793", "p007-tsv00794", "p007-tsv00795", "p007-tsv00796", "p007-tsv00797", "p007-tsv00798", "p007-tsv00799", "p007-tsv00800", "p007-tsv00801", "p007-tsv00803", "p007-tsv00804", "p007-tsv00805", "p007-tsv00806", "p007-tsv00807", "p007-tsv00808", "p007-tsv00809", "p007-tsv00810", "p007-tsv00811", "p007-tsv00812", "p007-tsv00813", "p007-tsv00814", "p007-tsv00815", "p007-tsv00817", "p007-tsv00818", "p007-tsv00819", "p007-tsv00820", "p007-tsv00821", "p007-tsv00822", "p007-tsv00823", "p007-tsv00824", "p007-tsv00825", "p007-tsv00826", "p007-tsv00827", "p007-tsv00829", "p007-tsv00830", "p007-tsv00831", "p007-tsv00832", "p007-tsv00833", "p007-tsv00834", "p007-tsv00835", "p007-tsv00836", "p007-tsv00837", "p007-tsv00838", "p007-tsv00839", "p007-tsv00840", "p007-tsv00842", "p007-tsv00843", "p007-tsv00847", "p007-tsv00848", "p007-tsv00849", "p007-tsv00850", "p007-tsv00851", "p007-tsv00852", "p007-tsv00853", "p007-tsv00854", "p007-tsv00855", "p007-tsv00856", "p007-tsv00857", "p007-tsv00859", "p007-tsv00860", "p007-tsv00861", "p007-tsv00862", "p007-tsv00863", "p007-tsv00864", "p007-tsv00865", "p007-tsv00866", "p007-tsv00867", "p007-tsv00868", "p007-tsv00869" ], "text": "(2) However, such dividends may also be taxed in the Con-\ntracting State of which the company paying the dividends is a\nresident and according to the laws of that State, but if the re-\ncipient is the beneficial owner of the dividends the tax so\ncharged shall not exceed 15 per cent of the gross amount of\nthe dividends.\nThis paragraph shall not affect the taxation of the company in\nrespect of the profits out of which the dividends are paid." }, { "id": "para-3", "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" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 308.68278114792344, 509.3792831305492, 537.3572001866543, 573.6053666557053 ], "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" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00873", "p007-tsv00874", "p007-tsv00875", "p007-tsv00876", "p007-tsv00877", "p007-tsv00878", "p007-tsv00879", "p007-tsv00880", "p007-tsv00881", "p007-tsv00882", "p007-tsv00883", "p007-tsv00885", "p007-tsv00886", "p007-tsv00887", "p007-tsv00888", "p007-tsv00889", "p007-tsv00890", "p007-tsv00891", "p007-tsv00892", "p007-tsv00893", "p007-tsv00895", "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-tsv00910", "p007-tsv00911", "p007-tsv00912", "p007-tsv00913", "p007-tsv00914", "p007-tsv00915", "p007-tsv00916", "p007-tsv00917", "p007-tsv00918", "p007-tsv00920", "p007-tsv00921", "p007-tsv00922", "p007-tsv00923", "p007-tsv00924", "p007-tsv00925", "p007-tsv00926", "p007-tsv00928", "p007-tsv00929", "p007-tsv00930", "p007-tsv00931", "p007-tsv00932", "p007-tsv00933", "p007-tsv00934", "p007-tsv00935", "p007-tsv00936", "p007-tsv00937", "p007-tsv00939" ], "text": "(3) The term “dividends” as used in this Article means in-\ncome from shares, and other income assimilated to income\nfrom shares by the laws of the State of which the company\nmaking the distribution is a resident, and income derived by a\n“Stiller Gesellschafter” (sleeping partner) from his participa-\ntion as such and distributions on certificates of an investment-\ntrust." }, { "id": "para-4", "source_line_ids": [ "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-094", "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-107", "pdf-007-line-108" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 308.68278114792344, 580.5262808286748, 537.6340457302847, 684.8936665570536 ], "source_line_ids": [ "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-094", "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-107", "pdf-007-line-108" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00943", "p007-tsv00944", "p007-tsv00945", "p007-tsv00946", "p007-tsv00947", "p007-tsv00948", "p007-tsv00949", "p007-tsv00950", "p007-tsv00951", "p007-tsv00952", "p007-tsv00953", "p007-tsv00954", "p007-tsv00955", "p007-tsv00957", "p007-tsv00958", "p007-tsv00959", "p007-tsv00960", "p007-tsv00961", "p007-tsv00962", "p007-tsv00963", "p007-tsv00964", "p007-tsv00965", "p007-tsv00966", "p007-tsv00967", "p007-tsv00969", "p007-tsv00970", "p007-tsv00971", "p007-tsv00972", "p007-tsv00973", "p007-tsv00974", "p007-tsv00975", "p007-tsv00976", "p007-tsv00977", "p007-tsv00979", "p007-tsv00980", "p007-tsv00981", "p007-tsv00982", "p007-tsv00983", "p007-tsv00984", "p007-tsv00985", "p007-tsv00986", "p007-tsv00987", "p007-tsv00988", "p007-tsv00989", "p007-tsv00991", "p007-tsv00992", "p007-tsv00993", "p007-tsv00994", "p007-tsv00995", "p007-tsv00996", "p007-tsv00997", "p007-tsv00998", "p007-tsv01000", "p007-tsv01001", "p007-tsv01002", "p007-tsv01003", "p007-tsv01004", "p007-tsv01005", "p007-tsv01006", "p007-tsv01007", "p007-tsv01008", "p007-tsv01010", "p007-tsv01011", "p007-tsv01012", "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-tsv01029", "p007-tsv01030", "p007-tsv01031", "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-tsv01055", "p007-tsv01056", "p007-tsv01057", "p007-tsv01059" ], "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the\nbeneficial owner of the dividends, being a resident of a Con-\ntracting State, carries on business in the other Contracting\nState of which the company paying the dividends is a resident,\nthrough a permanent establishment situated therein, or per-\nforms in that other State independent personal services from\na fixed base situated therein, and the holding in respect of\nwhich the dividends are paid is effectively connected with such\npermanent establishment or fixed base. In such case the pro-\nvisions of Article 7 or Article 14, as the case may be, shall ap-\nply." }, { "id": "para-5", "source_line_ids": [ "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-114", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-124", "pdf-007-line-125", "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 307.8522445170322, 690.1535613285104, 536.2498180121324, 772.6508582703059 ], "source_line_ids": [ "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-114", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-124", "pdf-007-line-125" ], "source_page": 7 }, { "bbox": [ 310.343854409706, 71.70067083196317, 539.848810079328, 98.55381782308453 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv01062", "p007-tsv01063", "p007-tsv01064", "p007-tsv01065", "p007-tsv01066", "p007-tsv01067", "p007-tsv01068", "p007-tsv01069", "p007-tsv01070", "p007-tsv01071", "p007-tsv01072", "p007-tsv01074", "p007-tsv01075", "p007-tsv01076", "p007-tsv01077", "p007-tsv01078", "p007-tsv01079", "p007-tsv01080", "p007-tsv01081", "p007-tsv01082", "p007-tsv01084", "p007-tsv01085", "p007-tsv01086", "p007-tsv01087", "p007-tsv01088", "p007-tsv01089", "p007-tsv01090", "p007-tsv01091", "p007-tsv01092", "p007-tsv01093", "p007-tsv01094", "p007-tsv01095", "p007-tsv01097", "p007-tsv01098", "p007-tsv01099", "p007-tsv01100", "p007-tsv01101", "p007-tsv01102", "p007-tsv01103", "p007-tsv01104", "p007-tsv01105", "p007-tsv01106", "p007-tsv01108", "p007-tsv01109", "p007-tsv01110", "p007-tsv01111", "p007-tsv01112", "p007-tsv01113", "p007-tsv01114", "p007-tsv01115", "p007-tsv01116", "p007-tsv01117", "p007-tsv01118", "p007-tsv01119", "p007-tsv01120", "p007-tsv01121", "p007-tsv01123", "p007-tsv01124", "p007-tsv01125", "p007-tsv01126", "p007-tsv01127", "p007-tsv01128", "p007-tsv01129", "p007-tsv01130", "p007-tsv01131", "p007-tsv01132", "p007-tsv01133", "p007-tsv01134", "p007-tsv01136", "p007-tsv01137", "p007-tsv01138", "p007-tsv01139", "p007-tsv01140", "p007-tsv01141", "p007-tsv01142", "p007-tsv01143", "p007-tsv01144", "p007-tsv01146", "p007-tsv01147", "p007-tsv01148", "p007-tsv01149", "p007-tsv01150", "p007-tsv01151", "p007-tsv01152", "p007-tsv01153", "p007-tsv01154", "p007-tsv01155", "p007-tsv01159", "p008-tsv00631", "p008-tsv00632", "p008-tsv00633", "p008-tsv00634", "p008-tsv00635", "p008-tsv00636", "p008-tsv00637", "p008-tsv00638", "p008-tsv00639", "p008-tsv00640", "p008-tsv00642", "p008-tsv00643", "p008-tsv00644", "p008-tsv00645", "p008-tsv00646", "p008-tsv00647", "p008-tsv00648", "p008-tsv00649", "p008-tsv00650", "p008-tsv00651", "p008-tsv00653", "p008-tsv00654", "p008-tsv00655", "p008-tsv00656", "p008-tsv00657", "p008-tsv00658", "p008-tsv00659", "p008-tsv00660", "p008-tsv00661", "p008-tsv00662", "p008-tsv00663", "p008-tsv00664" ], "text": "(5) Where a company which is a resident of a Contracting\nState derives profits or income from the other Contracting\nState, that other State may not impose any tax on the divi-\ndends paid by the company, except insofar as such dividends\nare paid to a resident of that other State or insofar as the hold-\ning in the respect of which the dividends are paid is effectively\nconnected with a permanent establishment or a fixed base\nsituated in that other State, nor subject the company’s undis-\n'\ntributed profits to a tax on the company’s undistributed profits,\neven if the dividends paid or the undistributed profits consist\nwholly or partly of profits or income arising in such other State." } ], "source_heading_line_ids": [ "pdf-007-line-048", "pdf-007-line-050" ], "source_heading_word_ids": [ "p007-tsv00738", "p007-tsv00739", "p007-tsv00741" ], "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 307.0217078861409, 354.0739690891154, 537.6340457302847, 772.6508582703059 ], "source_line_ids": [ "pdf-007-line-048", "pdf-007-line-050", "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-057", "pdf-007-line-058", "pdf-007-line-061", "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-071", "pdf-007-line-073", "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-090", "pdf-007-line-092", "pdf-007-line-094", "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-107", "pdf-007-line-108", "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-114", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-124", "pdf-007-line-125" ], "source_page": 7 }, { "bbox": [ 310.343854409706, 71.70067083196317, 539.848810079328, 98.55381782308453 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008" ], "source_page": 8 } ], "title": "Article 10\nDividends" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 310.6206999533364, 150.59909240381455, 540.1256556229584, 176.3448931272608 ], "source_line_ids": [ "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00675", "p008-tsv00676", "p008-tsv00677", "p008-tsv00678", "p008-tsv00679", "p008-tsv00680", "p008-tsv00681", "p008-tsv00682", "p008-tsv00683", "p008-tsv00684", "p008-tsv00685", "p008-tsv00686", "p008-tsv00688", "p008-tsv00689", "p008-tsv00690", "p008-tsv00691", "p008-tsv00692", "p008-tsv00693", "p008-tsv00694", "p008-tsv00695", "p008-tsv00696", "p008-tsv00697", "p008-tsv00698", "p008-tsv00699", "p008-tsv00701" ], "text": "(1) Interest arising in a Contracting State and paid to a re-\nsident of the other Contracting State may be taxed in that other\nState." }, { "id": "para-2", "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025", "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 310.0670088660756, 183.54264386714897, 540.1256556229584, 249.42974679381783 ], "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025", "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00705", "p008-tsv00706", "p008-tsv00707", "p008-tsv00708", "p008-tsv00709", "p008-tsv00710", "p008-tsv00711", "p008-tsv00712", "p008-tsv00713", "p008-tsv00714", "p008-tsv00715", "p008-tsv00717", "p008-tsv00718", "p008-tsv00719", "p008-tsv00720", "p008-tsv00721", "p008-tsv00722", "p008-tsv00723", "p008-tsv00724", "p008-tsv00725", "p008-tsv00726", "p008-tsv00727", "p008-tsv00728", "p008-tsv00730", "p008-tsv00731", "p008-tsv00732", "p008-tsv00733", "p008-tsv00734", "p008-tsv00735", "p008-tsv00736", "p008-tsv00737", "p008-tsv00738", "p008-tsv00739", "p008-tsv00740", "p008-tsv00741", "p008-tsv00742", "p008-tsv00744", "p008-tsv00745", "p008-tsv00746", "p008-tsv00747", "p008-tsv00748", "p008-tsv00749", "p008-tsv00750", "p008-tsv00751", "p008-tsv00752", "p008-tsv00753", "p008-tsv00754", "p008-tsv00755", "p008-tsv00756", "p008-tsv00758", "p008-tsv00759", "p008-tsv00760", "p008-tsv00761", "p008-tsv00762", "p008-tsv00763", "p008-tsv00764", "p008-tsv00765", "p008-tsv00766", "p008-tsv00767", "p008-tsv00769", "p008-tsv00770", "p008-tsv00771", "p008-tsv00772", "p008-tsv00773", "p008-tsv00774", "p008-tsv00775", "p008-tsv00776", "p008-tsv00777", "p008-tsv00779", "p008-tsv00780", "p008-tsv00781", "p008-tsv00782", "p008-tsv00783" ], "text": "(2) However, such interest may also be taxed in the Con-\ntracting State in which it arises and according to the laws of\nthat State, but if the recipient is the beneficial owner of the in-\nterest the tax so charged shall not exceed 10 per cent of the\ngross amount of the interest. The competent authorities of the\nContracting States shall by mutual agreement settle the mode\nof application of this limitation." }, { "id": "para-3", "source_line_ids": [ "pdf-008-line-035", "pdf-008-line-038", "pdf-008-line-039", "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-050", "pdf-008-line-052" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 309.79016332244515, 260.7800460374877, 539.2951189920672, 351.5824399868464 ], "source_line_ids": [ "pdf-008-line-035", "pdf-008-line-038", "pdf-008-line-039", "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-050", "pdf-008-line-052" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00787", "p008-tsv00788", "p008-tsv00789", "p008-tsv00790", "p008-tsv00791", "p008-tsv00792", "p008-tsv00793", "p008-tsv00797", "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-tsv00817", "p008-tsv00819", "p008-tsv00820", "p008-tsv00823", "p008-tsv00824", "p008-tsv00825", "p008-tsv00826", "p008-tsv00827", "p008-tsv00828", "p008-tsv00829", "p008-tsv00830", "p008-tsv00831", "p008-tsv00832", "p008-tsv00833", "p008-tsv00835", "p008-tsv00836", "p008-tsv00837", "p008-tsv00838", "p008-tsv00839", "p008-tsv00840", "p008-tsv00842", "p008-tsv00843", "p008-tsv00844", "p008-tsv00845", "p008-tsv00846", "p008-tsv00847", "p008-tsv00848", "p008-tsv00849", "p008-tsv00851", "p008-tsv00852", "p008-tsv00853", "p008-tsv00855", "p008-tsv00856", "p008-tsv00857", "p008-tsv00858", "p008-tsv00859", "p008-tsv00860", "p008-tsv00861" ], "text": "(3) Notwithstanding the provisions of paragraph 2,\na) interest arising in the Federal Republic of Germany and\npaid to the New Zealand Government shall be exempt from\nGerman tax;\nb) interest arising in New Zealand and paid to the German\nGovernment, the Deutsche Bundesbank, the Kreditanstalt\nfür Wiederaufbau or the Deutsche Gesellschaft für wirt-\nschaftliche Zusammenarbeit (Entwicklungsgesellschaft)\nshall be exempt from New Zealand tax." }, { "id": "para-4", "source_line_ids": [ "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 308.95962669155386, 362.10222952976, 538.7414279048063, 448.75207497533705 ], "source_line_ids": [ "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00865", "p008-tsv00866", "p008-tsv00867", "p008-tsv00868", "p008-tsv00869", "p008-tsv00870", "p008-tsv00871", "p008-tsv00872", "p008-tsv00873", "p008-tsv00874", "p008-tsv00875", "p008-tsv00877", "p008-tsv00878", "p008-tsv00879", "p008-tsv00880", "p008-tsv00881", "p008-tsv00882", "p008-tsv00883", "p008-tsv00884", "p008-tsv00885", "p008-tsv00886", "p008-tsv00888", "p008-tsv00889", "p008-tsv00890", "p008-tsv00891", "p008-tsv00892", "p008-tsv00893", "p008-tsv00894", "p008-tsv00895", "p008-tsv00896", "p008-tsv00897", "p008-tsv00898", "p008-tsv00900", "p008-tsv00901", "p008-tsv00902", "p008-tsv00903", "p008-tsv00904", "p008-tsv00905", "p008-tsv00906", "p008-tsv00907", "p008-tsv00908", "p008-tsv00910", "p008-tsv00911", "p008-tsv00912", "p008-tsv00913", "p008-tsv00914", "p008-tsv00915", "p008-tsv00916", "p008-tsv00917", "p008-tsv00919", "p008-tsv00920", "p008-tsv00921", "p008-tsv00922", "p008-tsv00923", "p008-tsv00924", "p008-tsv00925", "p008-tsv00926", "p008-tsv00928", "p008-tsv00929", "p008-tsv00930", "p008-tsv00931", "p008-tsv00932", "p008-tsv00933", "p008-tsv00934", "p008-tsv00935", "p008-tsv00936", "p008-tsv00937", "p008-tsv00938", "p008-tsv00940", "p008-tsv00941", "p008-tsv00942", "p008-tsv00943", "p008-tsv00944", "p008-tsv00945", "p008-tsv00946", "p008-tsv00947", "p008-tsv00948", "p008-tsv00949", "p008-tsv00950", "p008-tsv00952", "p008-tsv00953", "p008-tsv00954", "p008-tsv00955", "p008-tsv00956", "p008-tsv00957", "p008-tsv00958", "p008-tsv00959", "p008-tsv00960", "p008-tsv00961" ], "text": "(4) The term “interest” as used in this Article means income\nfrom debt-claims of every kind, whether or not secured by\nmortgage and whether or not carrying a right to participate in\nthe debtor’s profits, and in particular, income from government\nsecurities and income from bonds or debentures, including\npremiums attaching to such securities, bonds or debentures.\nPenalty charges for late payment shall not be regarded as in-\nterest for the purpose of this Article. However, the term “inter-\nest” does not include income dealt with in Article 10." }, { "id": "para-5", "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086", "pdf-008-line-088", "pdf-008-line-090" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 309.5133177788147, 454.0119697467938, 539.5719645356976, 549.5205853337718 ], "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086", "pdf-008-line-088", "pdf-008-line-090" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00965", "p008-tsv00966", "p008-tsv00967", "p008-tsv00968", "p008-tsv00969", "p008-tsv00970", "p008-tsv00971", "p008-tsv00972", "p008-tsv00973", "p008-tsv00974", "p008-tsv00975", "p008-tsv00976", "p008-tsv00977", "p008-tsv00979", "p008-tsv00980", "p008-tsv00981", "p008-tsv00982", "p008-tsv00983", "p008-tsv00984", "p008-tsv00985", "p008-tsv00986", "p008-tsv00987", "p008-tsv00988", "p008-tsv00989", "p008-tsv00991", "p008-tsv00992", "p008-tsv00993", "p008-tsv00994", "p008-tsv00995", "p008-tsv00996", "p008-tsv00997", "p008-tsv00998", "p008-tsv00999", "p008-tsv01000", "p008-tsv01001", "p008-tsv01003", "p008-tsv01004", "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-tsv01020", "p008-tsv01022", "p008-tsv01023", "p008-tsv01024", "p008-tsv01025", "p008-tsv01026", "p008-tsv01027", "p008-tsv01028", "p008-tsv01029", "p008-tsv01030", "p008-tsv01031", "p008-tsv01033", "p008-tsv01034", "p008-tsv01035", "p008-tsv01036", "p008-tsv01037", "p008-tsv01038", "p008-tsv01039", "p008-tsv01040", "p008-tsv01041", "p008-tsv01042", "p008-tsv01043", "p008-tsv01045", "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", "p008-tsv01061", "p008-tsv01062", "p008-tsv01063", "p008-tsv01064", "p008-tsv01065", "p008-tsv01066", "p008-tsv01068", "p008-tsv01069", "p008-tsv01070", "p008-tsv01071", "p008-tsv01072" ], "text": "(5) The provisions of paragraphs 1 to 3 shall not apply if the\nbeneficial owner of the interest, being a resident of a Contract-\ning State, carries on business in the other Contracting State in\nwhich the interest arises, through a permanent establishment\nsituated therein, or performs in that other State independent\npersonal services from a fixed base situated therein, and the\ndebt-claim in respect of which the interest is paid is effectively\nconnected with such permanent establishment or fixed base.\nIn such case the provisions of Article 7 or Articie 14, as the\ncase may be, shall apply." }, { "id": "para-6", "source_line_ids": [ "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 310.343854409706, 557.2720092074975, 539.848810079328, 660.8088852351201 ], "source_line_ids": [ "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01076", "p008-tsv01077", "p008-tsv01078", "p008-tsv01079", "p008-tsv01080", "p008-tsv01081", "p008-tsv01082", "p008-tsv01083", "p008-tsv01084", "p008-tsv01085", "p008-tsv01086", "p008-tsv01088", "p008-tsv01089", "p008-tsv01090", "p008-tsv01091", "p008-tsv01092", "p008-tsv01093", "p008-tsv01094", "p008-tsv01095", "p008-tsv01096", "p008-tsv01097", "p008-tsv01098", "p008-tsv01099", "p008-tsv01101", "p008-tsv01102", "p008-tsv01103", "p008-tsv01104", "p008-tsv01105", "p008-tsv01106", "p008-tsv01107", "p008-tsv01108", "p008-tsv01109", "p008-tsv01110", "p008-tsv01111", "p008-tsv01113", "p008-tsv01114", "p008-tsv01115", "p008-tsv01116", "p008-tsv01117", "p008-tsv01118", "p008-tsv01119", "p008-tsv01120", "p008-tsv01121", "p008-tsv01122", "p008-tsv01123", "p008-tsv01125", "p008-tsv01126", "p008-tsv01127", "p008-tsv01128", "p008-tsv01129", "p008-tsv01130", "p008-tsv01131", "p008-tsv01132", "p008-tsv01133", "p008-tsv01134", "p008-tsv01135", "p008-tsv01136", "p008-tsv01138", "p008-tsv01139", "p008-tsv01140", "p008-tsv01141", "p008-tsv01142", "p008-tsv01143", "p008-tsv01144", "p008-tsv01145", "p008-tsv01146", "p008-tsv01147", "p008-tsv01149", "p008-tsv01150", "p008-tsv01151", "p008-tsv01152", "p008-tsv01153", "p008-tsv01154", "p008-tsv01155", "p008-tsv01156", "p008-tsv01157", "p008-tsv01158", "p008-tsv01159", "p008-tsv01161", "p008-tsv01162", "p008-tsv01163", "p008-tsv01164", "p008-tsv01165", "p008-tsv01166", "p008-tsv01167", "p008-tsv01168", "p008-tsv01169", "p008-tsv01170", "p008-tsv01172", "p008-tsv01173", "p008-tsv01174", "p008-tsv01175", "p008-tsv01176", "p008-tsv01177", "p008-tsv01178", "p008-tsv01179", "p008-tsv01180", "p008-tsv01181", "p008-tsv01182", "p008-tsv01184", "p008-tsv01185", "p008-tsv01186", "p008-tsv01187", "p008-tsv01188", "p008-tsv01189", "p008-tsv01190", "p008-tsv01191", "p008-tsv01192", "p008-tsv01193", "p008-tsv01195", "p008-tsv01196", "p008-tsv01197", "p008-tsv01198" ], "text": "(6) Interest shall be deemed to arise in a Contracting State\nwhen the payer is that State itself, a “Land’’, a political sub-\ndivision, a local authority or a resident of that State. Where,\nhowever, the person paying the interest, whether he is a resi-\ndent of a Contracting State or not, has in a Contracting State\na permanent establishment or a fixed base in connection with\nwhich the indebtedness on which the interest is paid was in-\ncurred, and such interest is borne by such permanent estab-\nlishment or fixed base, then such interest shall be deemed to\narise in the State in which the permanent establishment or\nfixed base is situated." }, { "id": "para-7", "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-116", "pdf-008-line-119", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-125", "pdf-008-line-127", "pdf-008-line-129", "pdf-008-line-131", "pdf-008-line-133" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 309.23647223518435, 677.1422426833278, 539.0182734484367, 771.5435120026307 ], "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-116", "pdf-008-line-119", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-125", "pdf-008-line-127", "pdf-008-line-129", "pdf-008-line-131", "pdf-008-line-133" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01202", "p008-tsv01203", "p008-tsv01204", "p008-tsv01205", "p008-tsv01206", "p008-tsv01207", "p008-tsv01208", "p008-tsv01209", "p008-tsv01210", "p008-tsv01211", "p008-tsv01213", "p008-tsv01214", "p008-tsv01215", "p008-tsv01216", "p008-tsv01217", "p008-tsv01218", "p008-tsv01219", "p008-tsv01220", "p008-tsv01221", "p008-tsv01222", "p008-tsv01223", "p008-tsv01225", "p008-tsv01226", "p008-tsv01227", "p008-tsv01228", "p008-tsv01229", "p008-tsv01230", "p008-tsv01231", "p008-tsv01232", "p008-tsv01233", "p008-tsv01234", "p008-tsv01236", "p008-tsv01237", "p008-tsv01238", "p008-tsv01239", "p008-tsv01240", "p008-tsv01241", "p008-tsv01242", "p008-tsv01243", "p008-tsv01244", "p008-tsv01245", "p008-tsv01246", "p008-tsv01248", "p008-tsv01249", "p008-tsv01250", "p008-tsv01251", "p008-tsv01252", "p008-tsv01253", "p008-tsv01254", "p008-tsv01255", "p008-tsv01256", "p008-tsv01257", "p008-tsv01258", "p008-tsv01260", "p008-tsv01261", "p008-tsv01262", "p008-tsv01263", "p008-tsv01264", "p008-tsv01265", "p008-tsv01266", "p008-tsv01267", "p008-tsv01268", "p008-tsv01269", "p008-tsv01271", "p008-tsv01272", "p008-tsv01273", "p008-tsv01274", "p008-tsv01275", "p008-tsv01276", "p008-tsv01277", "p008-tsv01278", "p008-tsv01279", "p008-tsv01280", "p008-tsv01282", "p008-tsv01283", "p008-tsv01284", "p008-tsv01285", "p008-tsv01286", "p008-tsv01287", "p008-tsv01288", "p008-tsv01289", "p008-tsv01290", "p008-tsv01291", "p008-tsv01292", "p008-tsv01293", "p008-tsv01295", "p008-tsv01296", "p008-tsv01297", "p008-tsv01298", "p008-tsv01299", "p008-tsv01300", "p008-tsv01301", "p008-tsv01302", "p008-tsv01303", "p008-tsv01304", "p008-tsv01306", "p008-tsv01307", "p008-tsv01308", "p008-tsv01309", "p008-tsv01310", "p008-tsv01311", "p008-tsv01312", "p008-tsv01313", "p008-tsv01314", "p008-tsv01315", "p008-tsv01316" ], "text": "(7) Where, by reason of a special relationship between the\npayer and the beneficial owner or between both of them and\nsome other person, the amount of the interest, having regard\nto the debt-claim for which it is paid, exceeds the amount\nwhich would have been agreed upon by the payer and the\nbeneficial owner in the absence of such relationship, the pro-\nvisions of this Article shall apply only to the last-mentioned\namount. In such case, the excess part of the payments shall re-\nmain taxable according to the laws of each Contracting State,\ndue regard being had to the other provisions of this Agreement." } ], "source_heading_line_ids": [ "pdf-008-line-011", "pdf-008-line-013" ], "source_heading_word_ids": [ "p008-tsv00668", "p008-tsv00669", "p008-tsv00671" ], "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 308.95962669155386, 122.91543571193687, 540.1256556229584, 771.5435120026307 ], "source_line_ids": [ "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-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033", "pdf-008-line-035", "pdf-008-line-038", "pdf-008-line-039", "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-050", "pdf-008-line-052", "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070", "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "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-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112", "pdf-008-line-115", "pdf-008-line-116", "pdf-008-line-119", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-125", "pdf-008-line-127", "pdf-008-line-129", "pdf-008-line-131", "pdf-008-line-133" ], "source_page": 8 } ], "title": "Article 11\nInterest" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 305.0837890807279, 98.00014468924697, 533.2045170321978, 123.46910884577441 ], "source_line_ids": [ "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00607", "p009-tsv00608", "p009-tsv00609", "p009-tsv00610", "p009-tsv00611", "p009-tsv00612", "p009-tsv00613", "p009-tsv00614", "p009-tsv00615", "p009-tsv00616", "p009-tsv00617", "p009-tsv00619", "p009-tsv00620", "p009-tsv00621", "p009-tsv00622", "p009-tsv00623", "p009-tsv00624", "p009-tsv00625", "p009-tsv00626", "p009-tsv00627", "p009-tsv00628", "p009-tsv00629", "p009-tsv00631", "p009-tsv00632" ], "text": "(1) Royalties arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that\nother State." }, { "id": "para-2", "source_line_ids": [ "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" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 304.80694353709754, 130.9436961525814, 533.7582081194587, 196.55396251233145 ], "source_line_ids": [ "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" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00636", "p009-tsv00637", "p009-tsv00638", "p009-tsv00639", "p009-tsv00640", "p009-tsv00641", "p009-tsv00642", "p009-tsv00643", "p009-tsv00644", "p009-tsv00645", "p009-tsv00646", "p009-tsv00648", "p009-tsv00649", "p009-tsv00650", "p009-tsv00651", "p009-tsv00652", "p009-tsv00653", "p009-tsv00654", "p009-tsv00655", "p009-tsv00656", "p009-tsv00657", "p009-tsv00658", "p009-tsv00659", "p009-tsv00661", "p009-tsv00662", "p009-tsv00663", "p009-tsv00664", "p009-tsv00665", "p009-tsv00666", "p009-tsv00667", "p009-tsv00668", "p009-tsv00669", "p009-tsv00670", "p009-tsv00671", "p009-tsv00672", "p009-tsv00673", "p009-tsv00675", "p009-tsv00676", "p009-tsv00677", "p009-tsv00678", "p009-tsv00679", "p009-tsv00680", "p009-tsv00681", "p009-tsv00682", "p009-tsv00683", "p009-tsv00684", "p009-tsv00685", "p009-tsv00686", "p009-tsv00688", "p009-tsv00689", "p009-tsv00690", "p009-tsv00691", "p009-tsv00692", "p009-tsv00693", "p009-tsv00694", "p009-tsv00695", "p009-tsv00696", "p009-tsv00697", "p009-tsv00698", "p009-tsv00700", "p009-tsv00701", "p009-tsv00702", "p009-tsv00703", "p009-tsv00704", "p009-tsv00705", "p009-tsv00706", "p009-tsv00707", "p009-tsv00708", "p009-tsv00710", "p009-tsv00711", "p009-tsv00712", "p009-tsv00713", "p009-tsv00714", "p009-tsv00715", "p009-tsv00716", "p009-tsv00717" ], "text": "(2) However, such royalties may also be taxed in the Con-\ntracting State in which they arise, and according to the laws of\nthat State, but if the recipient is the beneficial owner of the roy-\nalties the amount of tax so charged shall not exceed 10 per\ncent of the gross amount of the royalties. The competent auth-\norities of the Contracting States shall by mutual agreement\nsettle the mode of application of this limitation." }, { "id": "para-3", "source_line_ids": [ "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 305.6374801679888, 211.7799736928642, 534.8655902939804, 306.18124301216704 ], "source_line_ids": [ "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00721", "p009-tsv00722", "p009-tsv00723", "p009-tsv00724", "p009-tsv00725", "p009-tsv00726", "p009-tsv00727", "p009-tsv00728", "p009-tsv00729", "p009-tsv00730", "p009-tsv00731", "p009-tsv00733", "p009-tsv00734", "p009-tsv00735", "p009-tsv00736", "p009-tsv00737", "p009-tsv00738", "p009-tsv00739", "p009-tsv00740", "p009-tsv00741", "p009-tsv00742", "p009-tsv00743", "p009-tsv00744", "p009-tsv00746", "p009-tsv00747", "p009-tsv00748", "p009-tsv00749", "p009-tsv00750", "p009-tsv00751", "p009-tsv00752", "p009-tsv00753", "p009-tsv00754", "p009-tsv00755", "p009-tsv00756", "p009-tsv00757", "p009-tsv00759", "p009-tsv00760", "p009-tsv00761", "p009-tsv00762", "p009-tsv00763", "p009-tsv00764", "p009-tsv00765", "p009-tsv00766", "p009-tsv00767", "p009-tsv00769", "p009-tsv00770", "p009-tsv00771", "p009-tsv00772", "p009-tsv00773", "p009-tsv00774", "p009-tsv00775", "p009-tsv00776", "p009-tsv00777", "p009-tsv00778", "p009-tsv00779", "p009-tsv00781", "p009-tsv00782", "p009-tsv00783", "p009-tsv00784", "p009-tsv00785", "p009-tsv00786", "p009-tsv00787", "p009-tsv00788", "p009-tsv00789", "p009-tsv00791", "p009-tsv00792", "p009-tsv00793", "p009-tsv00794", "p009-tsv00795", "p009-tsv00796", "p009-tsv00797", "p009-tsv00798", "p009-tsv00799", "p009-tsv00800", "p009-tsv00801", "p009-tsv00802", "p009-tsv00803", "p009-tsv00805", "p009-tsv00806", "p009-tsv00807", "p009-tsv00808", "p009-tsv00809", "p009-tsv00810", "p009-tsv00811", "p009-tsv00812", "p009-tsv00813", "p009-tsv00815", "p009-tsv00816", "p009-tsv00817", "p009-tsv00818", "p009-tsv00819", "p009-tsv00820", "p009-tsv00821", "p009-tsv00823" ], "text": "(3) The term “royalties” as used in this Article means pay-\nments of any kind received as a consideration for the use of,\nor the right to use, any copyright of literary, artistic or scientific\nwork including cinematograph films, films or video tapes for\nuse in connection with television or tapes for use in connection\nwith radio broadcasting, any patent, trade mark, design or\nmodel, plan, secret formula or process, or for the use of, or the\nright to use, industrial, commercial or scientific equipment, or\nfor information concerning industrial, commercial or scientific\nexperience." }, { "id": "para-4", "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-060", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 307.8522445170322, 330.8196974679382, 536.5266635557629, 424.6672936534035 ], "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-060", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00827", "p009-tsv00828", "p009-tsv00829", "p009-tsv00830", "p009-tsv00831", "p009-tsv00832", "p009-tsv00833", "p009-tsv00834", "p009-tsv00835", "p009-tsv00836", "p009-tsv00837", "p009-tsv00838", "p009-tsv00839", "p009-tsv00841", "p009-tsv00842", "p009-tsv00843", "p009-tsv00844", "p009-tsv00845", "p009-tsv00846", "p009-tsv00847", "p009-tsv00848", "p009-tsv00849", "p009-tsv00850", "p009-tsv00851", "p009-tsv00853", "p009-tsv00854", "p009-tsv00855", "p009-tsv00856", "p009-tsv00857", "p009-tsv00858", "p009-tsv00859", "p009-tsv00860", "p009-tsv00861", "p009-tsv00863", "p009-tsv00864", "p009-tsv00865", "p009-tsv00866", "p009-tsv00867", "p009-tsv00868", "p009-tsv00869", "p009-tsv00870", "p009-tsv00871", "p009-tsv00872", "p009-tsv00874", "p009-tsv00875", "p009-tsv00876", "p009-tsv00877", "p009-tsv00878", "p009-tsv00879", "p009-tsv00880", "p009-tsv00881", "p009-tsv00882", "p009-tsv00883", "p009-tsv00885", "p009-tsv00886", "p009-tsv00887", "p009-tsv00888", "p009-tsv00889", "p009-tsv00890", "p009-tsv00891", "p009-tsv00892", "p009-tsv00893", "p009-tsv00895", "p009-tsv00896", "p009-tsv00897", "p009-tsv00898", "p009-tsv00899", "p009-tsv00900", "p009-tsv00901", "p009-tsv00902", "p009-tsv00903", "p009-tsv00904", "p009-tsv00905", "p009-tsv00906", "p009-tsv00908", "p009-tsv00909", "p009-tsv00910", "p009-tsv00911", "p009-tsv00912", "p009-tsv00913", "p009-tsv00914", "p009-tsv00915", "p009-tsv00917", "p009-tsv00918", "p009-tsv00919", "p009-tsv00920", "p009-tsv00921", "p009-tsv00922", "p009-tsv00923", "p009-tsv00924", "p009-tsv00925", "p009-tsv00926", "p009-tsv00927", "p009-tsv00928", "p009-tsv00930", "p009-tsv00931", "p009-tsv00932", "p009-tsv00933", "p009-tsv00934", "p009-tsv00935", "p009-tsv00936", "p009-tsv00937", "p009-tsv00938", "p009-tsv00939" ], "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the\nbeneficial owner of the royalties, being a resident of a Con-\ntracting State, carries on business in the other Contracting\nState in which the royalties arise, through a permanent estab-\nlishment situated therein, or performs in that other State inde-\npendent personal services from a fixed base situated therein,\nand the right or property in respect of which the royalties are\npaid is effectively connected with such permanent estab-\nlishment or fixed base. In such case the provisions of Article 7\nor Article 14, as the case may be, shall apply." }, { "id": "para-5", "source_line_ids": [ "pdf-009-line-069", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-076", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-082", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-090" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 308.12909006066263, 434.07973692864186, 536.8035090993933, 537.0629398224269 ], "source_line_ids": [ "pdf-009-line-069", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-076", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-082", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-090" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00943", "p009-tsv00944", "p009-tsv00945", "p009-tsv00946", "p009-tsv00947", "p009-tsv00948", "p009-tsv00949", "p009-tsv00950", "p009-tsv00951", "p009-tsv00952", "p009-tsv00953", "p009-tsv00955", "p009-tsv00956", "p009-tsv00957", "p009-tsv00958", "p009-tsv00959", "p009-tsv00960", "p009-tsv00961", "p009-tsv00962", "p009-tsv00963", "p009-tsv00964", "p009-tsv00965", "p009-tsv00966", "p009-tsv00968", "p009-tsv00969", "p009-tsv00970", "p009-tsv00971", "p009-tsv00972", "p009-tsv00973", "p009-tsv00974", "p009-tsv00975", "p009-tsv00976", "p009-tsv00977", "p009-tsv00978", "p009-tsv00980", "p009-tsv00981", "p009-tsv00982", "p009-tsv00983", "p009-tsv00984", "p009-tsv00985", "p009-tsv00986", "p009-tsv00987", "p009-tsv00988", "p009-tsv00989", "p009-tsv00990", "p009-tsv00992", "p009-tsv00993", "p009-tsv00994", "p009-tsv00995", "p009-tsv00996", "p009-tsv00997", "p009-tsv00998", "p009-tsv00999", "p009-tsv01000", "p009-tsv01001", "p009-tsv01002", "p009-tsv01003", "p009-tsv01005", "p009-tsv01006", "p009-tsv01007", "p009-tsv01008", "p009-tsv01009", "p009-tsv01010", "p009-tsv01011", "p009-tsv01012", "p009-tsv01013", "p009-tsv01014", "p009-tsv01016", "p009-tsv01017", "p009-tsv01018", "p009-tsv01019", "p009-tsv01020", "p009-tsv01021", "p009-tsv01022", "p009-tsv01023", "p009-tsv01024", "p009-tsv01025", "p009-tsv01026", "p009-tsv01028", "p009-tsv01029", "p009-tsv01030", "p009-tsv01031", "p009-tsv01032", "p009-tsv01033", "p009-tsv01034", "p009-tsv01035", "p009-tsv01036", "p009-tsv01038", "p009-tsv01039", "p009-tsv01040", "p009-tsv01041", "p009-tsv01042", "p009-tsv01043", "p009-tsv01044", "p009-tsv01045", "p009-tsv01046", "p009-tsv01047", "p009-tsv01048", "p009-tsv01049", "p009-tsv01051", "p009-tsv01052", "p009-tsv01053", "p009-tsv01054", "p009-tsv01055", "p009-tsv01056", "p009-tsv01057", "p009-tsv01058", "p009-tsv01059", "p009-tsv01061", "p009-tsv01062", "p009-tsv01063" ], "text": "(5) Royalties shall be deemed to arise in a Contracting State\nwhen the payer is that State itself, a “Land”, a political sub-\ndivision, a local authority or a resident of that State. Where,\nhowever, the person paying the royalties, whether he is a resi-\ndent of a Contracting State or not, has in a Contracting State\na permanent establishment or a fixed base in connection with\nwhich the liability to pay the royalties was incurred, and such\nroyalties are borne by such permanent establishment or fixed\nbase, then such royalties shall be deemed to arise in the Con-\ntracting State in which the permanent establishment or fixed\nbase is situated." }, { "id": "para-6", "source_line_ids": [ "pdf-009-line-093", "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-113" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 310.343854409706, 562.5319039789543, 539.0182734484367, 667.4529628411707 ], "source_line_ids": [ "pdf-009-line-093", "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-113" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01067", "p009-tsv01068", "p009-tsv01069", "p009-tsv01070", "p009-tsv01071", "p009-tsv01072", "p009-tsv01073", "p009-tsv01074", "p009-tsv01075", "p009-tsv01076", "p009-tsv01078", "p009-tsv01079", "p009-tsv01080", "p009-tsv01081", "p009-tsv01082", "p009-tsv01083", "p009-tsv01084", "p009-tsv01085", "p009-tsv01086", "p009-tsv01087", "p009-tsv01088", "p009-tsv01090", "p009-tsv01091", "p009-tsv01092", "p009-tsv01093", "p009-tsv01094", "p009-tsv01095", "p009-tsv01096", "p009-tsv01097", "p009-tsv01098", "p009-tsv01099", "p009-tsv01101", "p009-tsv01102", "p009-tsv01103", "p009-tsv01104", "p009-tsv01105", "p009-tsv01106", "p009-tsv01107", "p009-tsv01108", "p009-tsv01109", "p009-tsv01110", "p009-tsv01111", "p009-tsv01112", "p009-tsv01114", "p009-tsv01115", "p009-tsv01116", "p009-tsv01117", "p009-tsv01118", "p009-tsv01119", "p009-tsv01120", "p009-tsv01121", "p009-tsv01122", "p009-tsv01123", "p009-tsv01124", "p009-tsv01126", "p009-tsv01127", "p009-tsv01128", "p009-tsv01129", "p009-tsv01130", "p009-tsv01131", "p009-tsv01132", "p009-tsv01133", "p009-tsv01134", "p009-tsv01135", "p009-tsv01137", "p009-tsv01138", "p009-tsv01139", "p009-tsv01140", "p009-tsv01141", "p009-tsv01142", "p009-tsv01143", "p009-tsv01144", "p009-tsv01145", "p009-tsv01146", "p009-tsv01147", "p009-tsv01149", "p009-tsv01150", "p009-tsv01151", "p009-tsv01152", "p009-tsv01153", "p009-tsv01154", "p009-tsv01155", "p009-tsv01156", "p009-tsv01157", "p009-tsv01158", "p009-tsv01159", "p009-tsv01161", "p009-tsv01162", "p009-tsv01163", "p009-tsv01164", "p009-tsv01165", "p009-tsv01166", "p009-tsv01167", "p009-tsv01168", "p009-tsv01169", "p009-tsv01170", "p009-tsv01172", "p009-tsv01173", "p009-tsv01174", "p009-tsv01175", "p009-tsv01176", "p009-tsv01177", "p009-tsv01178", "p009-tsv01179", "p009-tsv01180", "p009-tsv01181", "p009-tsv01182", "p009-tsv01184" ], "text": "(6) Where, by reason of a special relationship between the\npayer and the beneficial owner or between both of them and\nsome other person, the amount of the royalties, having regard\nto the use, right or information for which they are paid, exceeds\nthe amount which would have been agreed upon by the payer\nand the beneficial owner in the absence of such relationship,\nthe provisions of this Article shall appty only to the last-men-\ntioned amount. In such case, the excess part of the payments\nshall remain taxable according to the laws of each Contracting\nState, due regard being had to the other provisions of this\nAgreement." } ], "source_heading_line_ids": [ "pdf-009-line-003", "pdf-009-line-005" ], "source_heading_word_ids": [ "p009-tsv00600", "p009-tsv00601", "p009-tsv00603" ], "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 304.80694353709754, 70.59332456428807, 539.0182734484367, 667.4529628411707 ], "source_line_ids": [ "pdf-009-line-003", "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-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046", "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-060", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068", "pdf-009-line-069", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-076", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-082", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-090", "pdf-009-line-093", "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-113" ], "source_page": 9 } ], "title": "Article 12\nRoyalties" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 309.5133177788147, 701.2270240052613, 537.6340457302847, 736.9389411377836 ], "source_line_ids": [ "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01200", "p009-tsv01201", "p009-tsv01202", "p009-tsv01203", "p009-tsv01204", "p009-tsv01205", "p009-tsv01206", "p009-tsv01207", "p009-tsv01208", "p009-tsv01209", "p009-tsv01210", "p009-tsv01212", "p009-tsv01213", "p009-tsv01214", "p009-tsv01215", "p009-tsv01216", "p009-tsv01217", "p009-tsv01218", "p009-tsv01219", "p009-tsv01220", "p009-tsv01221", "p009-tsv01222", "p009-tsv01223", "p009-tsv01225", "p009-tsv01226", "p009-tsv01227", "p009-tsv01228", "p009-tsv01229", "p009-tsv01230", "p009-tsv01231", "p009-tsv01232", "p009-tsv01233", "p009-tsv01234", "p009-tsv01235", "p009-tsv01237", "p009-tsv01238", "p009-tsv01239" ], "text": "(1) Income or gains derived by a resident of a Contracting\nState from the alienation of real property referred to in Article 6\nand situated in the other Contracting State may be taxed in\nthat other State." }, { "id": "para-2", "source_line_ids": [ "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-010-line-002", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 309.5133177788147, 742.1988359092404, 537.9108912739151, 770.9898388687932 ], "source_line_ids": [ "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130" ], "source_page": 9 }, { "bbox": [ 312.8354643023799, 66.44077606050641, 543.4478021465235, 131.77420585333772 ], "source_line_ids": [ "pdf-010-line-002", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv01243", "p009-tsv01244", "p009-tsv01245", "p009-tsv01246", "p009-tsv01247", "p009-tsv01248", "p009-tsv01249", "p009-tsv01250", "p009-tsv01251", "p009-tsv01252", "p009-tsv01254", "p009-tsv01255", "p009-tsv01256", "p009-tsv01257", "p009-tsv01258", "p009-tsv01259", "p009-tsv01260", "p009-tsv01261", "p009-tsv01262", "p009-tsv01263", "p009-tsv01265", "p009-tsv01266", "p009-tsv01267", "p009-tsv01268", "p009-tsv01269", "p009-tsv01270", "p009-tsv01271", "p009-tsv01272", "p009-tsv01273", "p009-tsv01274", "p009-tsv01275", "p010-tsv00563", "p010-tsv00564", "p010-tsv00565", "p010-tsv00566", "p010-tsv00567", "p010-tsv00568", "p010-tsv00569", "p010-tsv00570", "p010-tsv00571", "p010-tsv00572", "p010-tsv00574", "p010-tsv00575", "p010-tsv00576", "p010-tsv00577", "p010-tsv00578", "p010-tsv00579", "p010-tsv00580", "p010-tsv00581", "p010-tsv00582", "p010-tsv00583", "p010-tsv00584", "p010-tsv00585", "p010-tsv00587", "p010-tsv00588", "p010-tsv00589", "p010-tsv00590", "p010-tsv00591", "p010-tsv00592", "p010-tsv00593", "p010-tsv00594", "p010-tsv00595", "p010-tsv00597", "p010-tsv00598", "p010-tsv00599", "p010-tsv00600", "p010-tsv00601", "p010-tsv00602", "p010-tsv00603", "p010-tsv00604", "p010-tsv00606", "p010-tsv00607", "p010-tsv00608", "p010-tsv00609", "p010-tsv00610", "p010-tsv00611", "p010-tsv00612", "p010-tsv00613", "p010-tsv00614", "p010-tsv00616", "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" ], "text": "(2) Income or gains from the alienation of personal property\nforming part of the business property of a permanent estab-\nlishment which an enterprise of a Contracting State has in the\nother Contracting State or of personal property pertaining to a\nfixed base available to a resident of a Contracting State in the\nother Contracting State for the purpose of performing inde-\npendent personal services, including such gains from the\nalienation of such a permanent establishment (alone or with\nthe whole enterprise) or of such fixed base, may be taxed in\nthat other State." }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.8354643023799, 148.38439986846433, 542.6172655156323, 195.1697796777376 ], "source_line_ids": [ "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00635", "p010-tsv00636", "p010-tsv00637", "p010-tsv00638", "p010-tsv00639", "p010-tsv00640", "p010-tsv00641", "p010-tsv00642", "p010-tsv00643", "p010-tsv00644", "p010-tsv00645", "p010-tsv00647", "p010-tsv00648", "p010-tsv00649", "p010-tsv00650", "p010-tsv00651", "p010-tsv00652", "p010-tsv00653", "p010-tsv00654", "p010-tsv00656", "p010-tsv00657", "p010-tsv00658", "p010-tsv00659", "p010-tsv00660", "p010-tsv00661", "p010-tsv00662", "p010-tsv00663", "p010-tsv00664", "p010-tsv00665", "p010-tsv00666", "p010-tsv00667", "p010-tsv00669", "p010-tsv00670", "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" ], "text": "(3) Income or gains from the alienation of ships or aircraft\noperated in international traffic or personal property pertaining\nto the operation of such ships or aircraft shall be taxable only\nin the Contracting State in which the place of effective man-\nagement of the enterprise is situated." }, { "id": "para-4", "source_line_ids": [ "pdf-010-line-029", "pdf-010-line-031", "pdf-010-line-033" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 311.7280821278581, 210.67262742518906, 541.5098833411106, 237.8026109832292 ], "source_line_ids": [ "pdf-010-line-029", "pdf-010-line-031", "pdf-010-line-033" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00690", "p010-tsv00691", "p010-tsv00692", "p010-tsv00693", "p010-tsv00694", "p010-tsv00695", "p010-tsv00696", "p010-tsv00697", "p010-tsv00698", "p010-tsv00699", "p010-tsv00700", "p010-tsv00702", "p010-tsv00703", "p010-tsv00704", "p010-tsv00705", "p010-tsv00706", "p010-tsv00707", "p010-tsv00708", "p010-tsv00709", "p010-tsv00710", "p010-tsv00711", "p010-tsv00712", "p010-tsv00713", "p010-tsv00714", "p010-tsv00716", "p010-tsv00717", "p010-tsv00718", "p010-tsv00719", "p010-tsv00720", "p010-tsv00721", "p010-tsv00722", "p010-tsv00723", "p010-tsv00724", "p010-tsv00725", "p010-tsv00726" ], "text": "(4) Income or gains from the alienation of any property, other\nthan that referred to in paragraphs 1 to 3, shall be taxable only\nin the Contracting State of which the alienator is a resident." } ], "source_heading_line_ids": [ "pdf-009-line-114", "pdf-009-line-116" ], "source_heading_word_ids": [ "p009-tsv01188", "p009-tsv01189", "p009-tsv01191", "p009-tsv01192", "p009-tsv01193", "p009-tsv01194", "p009-tsv01195", "p009-tsv01196" ], "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 309.5133177788147, 673.266530746465, 537.9108912739151, 770.9898388687932 ], "source_line_ids": [ "pdf-009-line-114", "pdf-009-line-116", "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124", "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130" ], "source_page": 9 }, { "bbox": [ 311.7280821278581, 66.44077606050641, 543.4478021465235, 237.8026109832292 ], "source_line_ids": [ "pdf-010-line-002", "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-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026", "pdf-010-line-029", "pdf-010-line-031", "pdf-010-line-033" ], "source_page": 10 } ], "title": "Article 13\nincome from the Alienation of Property" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.28177321511896, 294.8309437684972, 542.3404199720019, 360.7180466951661 ], "source_line_ids": [ "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00739", "p010-tsv00740", "p010-tsv00741", "p010-tsv00742", "p010-tsv00743", "p010-tsv00744", "p010-tsv00745", "p010-tsv00746", "p010-tsv00747", "p010-tsv00748", "p010-tsv00749", "p010-tsv00750", "p010-tsv00752", "p010-tsv00753", "p010-tsv00754", "p010-tsv00755", "p010-tsv00756", "p010-tsv00757", "p010-tsv00758", "p010-tsv00759", "p010-tsv00760", "p010-tsv00761", "p010-tsv00763", "p010-tsv00764", "p010-tsv00765", "p010-tsv00766", "p010-tsv00767", "p010-tsv00768", "p010-tsv00769", "p010-tsv00770", "p010-tsv00771", "p010-tsv00772", "p010-tsv00773", "p010-tsv00775", "p010-tsv00776", "p010-tsv00777", "p010-tsv00778", "p010-tsv00779", "p010-tsv00780", "p010-tsv00781", "p010-tsv00782", "p010-tsv00783", "p010-tsv00784", "p010-tsv00785", "p010-tsv00786", "p010-tsv00788", "p010-tsv00789", "p010-tsv00790", "p010-tsv00791", "p010-tsv00792", "p010-tsv00793", "p010-tsv00794", "p010-tsv00795", "p010-tsv00796", "p010-tsv00797", "p010-tsv00798", "p010-tsv00800", "p010-tsv00801", "p010-tsv00802", "p010-tsv00803", "p010-tsv00804", "p010-tsv00805", "p010-tsv00806", "p010-tsv00807", "p010-tsv00808", "p010-tsv00809", "p010-tsv00810", "p010-tsv00811", "p010-tsv00812", "p010-tsv00814", "p010-tsv00815", "p010-tsv00816", "p010-tsv00817", "p010-tsv00818", "p010-tsv00819", "p010-tsv00820", "p010-tsv00821", "p010-tsv00822", "p010-tsv00823", "p010-tsv00824", "p010-tsv00825", "p010-tsv00826", "p010-tsv00827" ], "text": "(1) Income derived by a resident of a Contracting State in re-\nspect of professional services or other activities of an inde-\npendent character shall be taxable only in that State unless he\nhas a fixed base regularly available to him in the other Con-\ntracting State for the purpose of performing his activities. If he\nhas such a fixed base, the income may be taxed in the other\nState but only so much of it as is attributable to that fixed base." }, { "id": "para-2", "source_line_ids": [ "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.5586187587494, 385.3565011509372, 542.3404199720019, 422.1757645511345 ], "source_line_ids": [ "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00831", "p010-tsv00832", "p010-tsv00833", "p010-tsv00834", "p010-tsv00835", "p010-tsv00836", "p010-tsv00837", "p010-tsv00838", "p010-tsv00840", "p010-tsv00841", "p010-tsv00842", "p010-tsv00843", "p010-tsv00844", "p010-tsv00845", "p010-tsv00846", "p010-tsv00848", "p010-tsv00849", "p010-tsv00850", "p010-tsv00851", "p010-tsv00852", "p010-tsv00853", "p010-tsv00854", "p010-tsv00855", "p010-tsv00856", "p010-tsv00858", "p010-tsv00859", "p010-tsv00860", "p010-tsv00861", "p010-tsv00862", "p010-tsv00863" ], "text": "(2) The term \"professional services” includes especially in-\ndependent scientific, literary, artistic, educational or teaching\nactivities as well as the independent activities of physicians,\nlawyers, engineers, architects, dentists and accountants." } ], "source_heading_line_ids": [ "pdf-010-line-036", "pdf-010-line-038" ], "source_heading_word_ids": [ "p010-tsv00730", "p010-tsv00731", "p010-tsv00733", "p010-tsv00734", "p010-tsv00735" ], "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.28177321511896, 267.7009602104571, 542.3404199720019, 422.1757645511345 ], "source_line_ids": [ "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", "pdf-010-line-052", "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10 } ], "title": "Article 14\nIndependent Personal Services" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.28177321511896, 484.46399210785927, 542.0635744283715, 548.6900756330155 ], "source_line_ids": [ "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" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00876", "p010-tsv00877", "p010-tsv00878", "p010-tsv00879", "p010-tsv00880", "p010-tsv00881", "p010-tsv00882", "p010-tsv00883", "p010-tsv00884", "p010-tsv00885", "p010-tsv00886", "p010-tsv00887", "p010-tsv00889", "p010-tsv00890", "p010-tsv00891", "p010-tsv00892", "p010-tsv00893", "p010-tsv00894", "p010-tsv00895", "p010-tsv00896", "p010-tsv00897", "p010-tsv00898", "p010-tsv00900", "p010-tsv00901", "p010-tsv00902", "p010-tsv00903", "p010-tsv00904", "p010-tsv00905", "p010-tsv00906", "p010-tsv00907", "p010-tsv00908", "p010-tsv00909", "p010-tsv00910", "p010-tsv00912", "p010-tsv00913", "p010-tsv00914", "p010-tsv00915", "p010-tsv00916", "p010-tsv00917", "p010-tsv00918", "p010-tsv00919", "p010-tsv00920", "p010-tsv00921", "p010-tsv00922", "p010-tsv00924", "p010-tsv00925", "p010-tsv00926", "p010-tsv00927", "p010-tsv00928", "p010-tsv00929", "p010-tsv00930", "p010-tsv00931", "p010-tsv00932", "p010-tsv00933", "p010-tsv00934", "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" ], "text": "(1) Subject to the provisions of Articles 16, 18 and 19, sal-\naries, wages and other similar remuneration derived by a resi-\ndent of a Contracting State in respect of an employment shall\nbe taxable only in the State unless the employment is exer-\ncised in the other Contracting State. If the employment is so\nexercised, such remuneration as is derived therefrom may be\ntaxed in that other State." }, { "id": "para-2", "source_line_ids": [ "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-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 311.1743910405973, 555.8878263729036, 541.786728884741, 701.5038605721803 ], "source_line_ids": [ "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-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00954", "p010-tsv00955", "p010-tsv00956", "p010-tsv00957", "p010-tsv00958", "p010-tsv00959", "p010-tsv00960", "p010-tsv00961", "p010-tsv00963", "p010-tsv00964", "p010-tsv00965", "p010-tsv00966", "p010-tsv00967", "p010-tsv00968", "p010-tsv00969", "p010-tsv00970", "p010-tsv00971", "p010-tsv00972", "p010-tsv00973", "p010-tsv00974", "p010-tsv00976", "p010-tsv00977", "p010-tsv00978", "p010-tsv00979", "p010-tsv00980", "p010-tsv00981", "p010-tsv00982", "p010-tsv00983", "p010-tsv00984", "p010-tsv00986", "p010-tsv00987", "p010-tsv00988", "p010-tsv00989", "p010-tsv00990", "p010-tsv00991", "p010-tsv00992", "p010-tsv00993", "p010-tsv00997", "p010-tsv00998", "p010-tsv00999", "p010-tsv01000", "p010-tsv01001", "p010-tsv01002", "p010-tsv01003", "p010-tsv01004", "p010-tsv01005", "p010-tsv01006", "p010-tsv01007", "p010-tsv01008", "p010-tsv01009", "p010-tsv01011", "p010-tsv01012", "p010-tsv01013", "p010-tsv01014", "p010-tsv01015", "p010-tsv01016", "p010-tsv01017", "p010-tsv01018", "p010-tsv01019", "p010-tsv01020", "p010-tsv01021", "p010-tsv01023", "p010-tsv01024", "p010-tsv01025", "p010-tsv01026", "p010-tsv01030", "p010-tsv01031", "p010-tsv01032", "p010-tsv01033", "p010-tsv01034", "p010-tsv01035", "p010-tsv01036", "p010-tsv01037", "p010-tsv01038", "p010-tsv01039", "p010-tsv01040", "p010-tsv01041", "p010-tsv01043", "p010-tsv01044", "p010-tsv01045", "p010-tsv01046", "p010-tsv01047", "p010-tsv01048", "p010-tsv01049", "p010-tsv01050", "p010-tsv01051", "p010-tsv01052", "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-tsv01077", "p010-tsv01078", "p010-tsv01080" ], "text": "(2) Notwithstanding the provisions of paragraph 1, remuner-\nation derived by a resident of a Contracting State in respect of\nan employment exercised in the other Contracting State shall\nbe taxable only in the first-mentioned State if:\na) the recipient is present in the other State for a period or\nperiods not exceeding in the aggregate 183 days in the fis-\ncal year concerned, and\nb) the remuneration is paid by, or on behalf of, an employer\nwho is not a resident of the other State, and\nc) the remuneration is not borne by a permanent establish-\nment or a fixed base which the employer has in the other\nState." }, { "id": "para-3", "source_line_ids": [ "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-112", "pdf-010-line-115", "pdf-010-line-117" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 309.5133177788147, 710.9163038474186, 538.7414279048063, 757.1480105228544 ], "source_line_ids": [ "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-112", "pdf-010-line-115", "pdf-010-line-117" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01084", "p010-tsv01085", "p010-tsv01086", "p010-tsv01087", "p010-tsv01088", "p010-tsv01089", "p010-tsv01090", "p010-tsv01091", "p010-tsv01093", "p010-tsv01094", "p010-tsv01095", "p010-tsv01096", "p010-tsv01097", "p010-tsv01098", "p010-tsv01099", "p010-tsv01100", "p010-tsv01102", "p010-tsv01103", "p010-tsv01104", "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-tsv01124", "p010-tsv01126", "p010-tsv01127", "p010-tsv01128", "p010-tsv01129", "p010-tsv01130", "p010-tsv01131" ], "text": "(3) Notwithstanding the preceding provisions of this Article,\nremuneration derived in respect of an employment exercised\naboard a ship or aircraft operated in international traffic may be\ntaxed in the Contracting State in which the place of effective\nmanagement of the enterprise is situated." } ], "source_heading_line_ids": [ "pdf-010-line-065", "pdf-010-line-067" ], "source_heading_word_ids": [ "p010-tsv00867", "p010-tsv00868", "p010-tsv00870", "p010-tsv00871", "p010-tsv00872" ], "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 309.5133177788147, 457.0571719829004, 542.0635744283715, 757.1480105228544 ], "source_line_ids": [ "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-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107", "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-112", "pdf-010-line-115", "pdf-010-line-117" ], "source_page": 10 } ], "title": "Article 15\nDependent Personal Services" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-008", "pdf-011-line-010", "pdf-011-line-012", "pdf-011-line-014" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 306.46801679888006, 97.44647155540942, 535.1424358376108, 134.26573495560672 ], "source_line_ids": [ "pdf-011-line-008", "pdf-011-line-010", "pdf-011-line-012", "pdf-011-line-014" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00547", "p011-tsv00548", "p011-tsv00549", "p011-tsv00550", "p011-tsv00551", "p011-tsv00552", "p011-tsv00553", "p011-tsv00554", "p011-tsv00555", "p011-tsv00556", "p011-tsv00558", "p011-tsv00559", "p011-tsv00560", "p011-tsv00561", "p011-tsv00562", "p011-tsv00563", "p011-tsv00564", "p011-tsv00565", "p011-tsv00566", "p011-tsv00567", "p011-tsv00568", "p011-tsv00569", "p011-tsv00570", "p011-tsv00572", "p011-tsv00573", "p011-tsv00574", "p011-tsv00575", "p011-tsv00576", "p011-tsv00577", "p011-tsv00578", "p011-tsv00579", "p011-tsv00580", "p011-tsv00581", "p011-tsv00582", "p011-tsv00583", "p011-tsv00584", "p011-tsv00586", "p011-tsv00587", "p011-tsv00588", "p011-tsv00589", "p011-tsv00590", "p011-tsv00591", "p011-tsv00592", "p011-tsv00593", "p011-tsv00594" ], "text": "Directors’ fees and other similar payments derived by a resi-\ndent of a Contracting State in his capacity as a member of the\nboard of directors of a company which is a resident of the other\nContracting State may be taxed in that other State." } ], "source_heading_line_ids": [ "pdf-011-line-004", "pdf-011-line-006" ], "source_heading_word_ids": [ "p011-tsv00539", "p011-tsv00540", "p011-tsv00542", "p011-tsv00543" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 306.46801679888006, 70.03965143045052, 535.1424358376108, 134.26573495560672 ], "source_line_ids": [ "pdf-011-line-004", "pdf-011-line-006", "pdf-011-line-008", "pdf-011-line-010", "pdf-011-line-012", "pdf-011-line-014" ], "source_page": 11 } ], "title": "Article 16\nDirectors’ Fees" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-021", "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 308.68278114792344, 188.80253863860574, 537.3572001866543, 243.61617888852354 ], "source_line_ids": [ "pdf-011-line-021", "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00607", "p011-tsv00608", "p011-tsv00609", "p011-tsv00610", "p011-tsv00611", "p011-tsv00612", "p011-tsv00613", "p011-tsv00614", "p011-tsv00615", "p011-tsv00616", "p011-tsv00618", "p011-tsv00619", "p011-tsv00620", "p011-tsv00621", "p011-tsv00622", "p011-tsv00623", "p011-tsv00624", "p011-tsv00625", "p011-tsv00626", "p011-tsv00627", "p011-tsv00628", "p011-tsv00629", "p011-tsv00631", "p011-tsv00632", "p011-tsv00633", "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-tsv00652", "p011-tsv00653", "p011-tsv00654", "p011-tsv00656", "p011-tsv00657", "p011-tsv00658", "p011-tsv00659", "p011-tsv00660", "p011-tsv00661", "p011-tsv00662", "p011-tsv00663", "p011-tsv00664", "p011-tsv00665", "p011-tsv00666", "p011-tsv00668", "p011-tsv00669", "p011-tsv00670", "p011-tsv00671" ], "text": "(1) Notwithstanding the provisions of Articles 14 and 15, in-\ncome derived by a resident of a Contracting State as an enter-\ntainer, such as a theatre, motion picture, radio or television art-\niste, or a musician, or as an athlete, from his personal activities\nas such exercised in the other Contracting State, may be taxed\nin that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-033", "pdf-011-line-036", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-042", "pdf-011-line-043" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 308.405935604293, 250.81392962841173, 537.3572001866543, 305.9044064452483 ], "source_line_ids": [ "pdf-011-line-033", "pdf-011-line-036", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-042", "pdf-011-line-043" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00675", "p011-tsv00676", "p011-tsv00677", "p011-tsv00678", "p011-tsv00679", "p011-tsv00680", "p011-tsv00681", "p011-tsv00682", "p011-tsv00683", "p011-tsv00685", "p011-tsv00686", "p011-tsv00687", "p011-tsv00688", "p011-tsv00689", "p011-tsv00690", "p011-tsv00691", "p011-tsv00692", "p011-tsv00693", "p011-tsv00694", "p011-tsv00695", "p011-tsv00696", "p011-tsv00698", "p011-tsv00699", "p011-tsv00700", "p011-tsv00701", "p011-tsv00702", "p011-tsv00703", "p011-tsv00704", "p011-tsv00705", "p011-tsv00706", "p011-tsv00707", "p011-tsv00708", "p011-tsv00710", "p011-tsv00711", "p011-tsv00712", "p011-tsv00713", "p011-tsv00714", "p011-tsv00715", "p011-tsv00716", "p011-tsv00717", "p011-tsv00718", "p011-tsv00720", "p011-tsv00721", "p011-tsv00722", "p011-tsv00723", "p011-tsv00724", "p011-tsv00725", "p011-tsv00726", "p011-tsv00727", "p011-tsv00728", "p011-tsv00729", "p011-tsv00730", "p011-tsv00731", "p011-tsv00732", "p011-tsv00734", "p011-tsv00735", "p011-tsv00736", "p011-tsv00737", "p011-tsv00738", "p011-tsv00739", "p011-tsv00740", "p011-tsv00741" ], "text": "(2) Where income in respect of personal activities exercised\nby an entertainer or an athlete in his capacity as such accrues\nnot to the entertainer or athlete himself but to another person,\nthat income may, notwithstanding the provisions of Articles 7,\n14 and 15, be taxed in the Contracting State in which the ac-\ntivities of the entertainer or athlete are exercised." } ], "source_heading_line_ids": [ "pdf-011-line-017", "pdf-011-line-019" ], "source_heading_word_ids": [ "p011-tsv00598", "p011-tsv00599", "p011-tsv00601", "p011-tsv00602", "p011-tsv00603" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 308.405935604293, 161.39571851364684, 537.3572001866543, 305.9044064452483 ], "source_line_ids": [ "pdf-011-line-017", "pdf-011-line-019", "pdf-011-line-021", "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-036", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-042", "pdf-011-line-043" ], "source_page": 11 } ], "title": "Article 17\nArtistes and Athletes" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 309.5133177788147, 355.18131535679055, 538.4645823611759, 391.723742190069 ], "source_line_ids": [ "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00752", "p011-tsv00753", "p011-tsv00754", "p011-tsv00755", "p011-tsv00756", "p011-tsv00757", "p011-tsv00758", "p011-tsv00759", "p011-tsv00760", "p011-tsv00761", "p011-tsv00762", "p011-tsv00764", "p011-tsv00765", "p011-tsv00766", "p011-tsv00767", "p011-tsv00768", "p011-tsv00769", "p011-tsv00770", "p011-tsv00771", "p011-tsv00772", "p011-tsv00773", "p011-tsv00775", "p011-tsv00776", "p011-tsv00777", "p011-tsv00778", "p011-tsv00779", "p011-tsv00780", "p011-tsv00781", "p011-tsv00782", "p011-tsv00783", "p011-tsv00785", "p011-tsv00786", "p011-tsv00787", "p011-tsv00788", "p011-tsv00789", "p011-tsv00790" ], "text": "(1) Subject to the provisions of paragraph 2 of Article 19,\npensions and other similar remuneration paid to a resident of\na Contracting State in consideration of past employment shall\nbe taxable only in that State." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-057", "pdf-011-line-059", "pdf-011-line-061", "pdf-011-line-063", "pdf-011-line-065" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 309.5133177788147, 397.53731009536335, 538.4645823611759, 442.93850707004276 ], "source_line_ids": [ "pdf-011-line-057", "pdf-011-line-059", "pdf-011-line-061", "pdf-011-line-063", "pdf-011-line-065" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00794", "p011-tsv00795", "p011-tsv00796", "p011-tsv00797", "p011-tsv00798", "p011-tsv00799", "p011-tsv00800", "p011-tsv00801", "p011-tsv00803", "p011-tsv00804", "p011-tsv00805", "p011-tsv00806", "p011-tsv00807", "p011-tsv00808", "p011-tsv00809", "p011-tsv00810", "p011-tsv00811", "p011-tsv00813", "p011-tsv00814", "p011-tsv00815", "p011-tsv00816", "p011-tsv00817", "p011-tsv00818", "p011-tsv00819", "p011-tsv00820", "p011-tsv00821", "p011-tsv00822", "p011-tsv00824", "p011-tsv00825", "p011-tsv00826", "p011-tsv00827", "p011-tsv00828", "p011-tsv00829", "p011-tsv00830", "p011-tsv00831", "p011-tsv00832", "p011-tsv00834" ], "text": "(2) Periodic or non-periodic social security pensions and\nother similar allowances received from a Contracting State, a\n“Land”, a political subdivision, a local authority or a govern-\nmental instrumentality thereof, shall be taxable only in that\nState." }, { "id": "para-3", "source_line_ids": [ "pdf-011-line-067", "pdf-011-line-069", "pdf-011-line-072", "pdf-011-line-073", "pdf-011-line-075", "pdf-011-line-078" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 309.79016332244515, 449.58258467609346, 538.4645823611759, 506.05724432752385 ], "source_line_ids": [ "pdf-011-line-067", "pdf-011-line-069", "pdf-011-line-072", "pdf-011-line-073", "pdf-011-line-075", "pdf-011-line-078" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00838", "p011-tsv00839", "p011-tsv00840", "p011-tsv00841", "p011-tsv00842", "p011-tsv00843", "p011-tsv00844", "p011-tsv00845", "p011-tsv00847", "p011-tsv00848", "p011-tsv00849", "p011-tsv00850", "p011-tsv00851", "p011-tsv00852", "p011-tsv00853", "p011-tsv00854", "p011-tsv00855", "p011-tsv00856", "p011-tsv00858", "p011-tsv00859", "p011-tsv00860", "p011-tsv00861", "p011-tsv00862", "p011-tsv00863", "p011-tsv00864", "p011-tsv00865", "p011-tsv00866", "p011-tsv00868", "p011-tsv00869", "p011-tsv00870", "p011-tsv00871", "p011-tsv00872", "p011-tsv00873", "p011-tsv00874", "p011-tsv00875", "p011-tsv00876", "p011-tsv00877", "p011-tsv00878", "p011-tsv00880", "p011-tsv00881", "p011-tsv00882", "p011-tsv00883", "p011-tsv00884", "p011-tsv00885", "p011-tsv00886", "p011-tsv00887", "p011-tsv00888", "p011-tsv00889", "p011-tsv00890", "p011-tsv00892" ], "text": "(3) Periodic or non-periodic payments received from the\nFederal Republic of Germany, or a “Land” or a governmental\ninstrumentality thereof as compensation for an injury or dam-\nage sustained as a result of hostilities or past political perse-\ncution shall be taxable only in the Federal Republic of Ger-\nmany." } ], "source_heading_line_ids": [ "pdf-011-line-045", "pdf-011-line-047" ], "source_heading_word_ids": [ "p011-tsv00745", "p011-tsv00746", "p011-tsv00748" ], "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 309.5133177788147, 327.4976586649129, 538.4645823611759, 506.05724432752385 ], "source_line_ids": [ "pdf-011-line-045", "pdf-011-line-047", "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055", "pdf-011-line-057", "pdf-011-line-059", "pdf-011-line-061", "pdf-011-line-063", "pdf-011-line-065", "pdf-011-line-067", "pdf-011-line-069", "pdf-011-line-072", "pdf-011-line-073", "pdf-011-line-075", "pdf-011-line-078" ], "source_page": 11 } ], "title": "Article 18\nPensions" }, { "id": "article-19", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-011-line-084", "pdf-011-line-087", "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099", "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-105", "pdf-011-line-108" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 307.8522445170322, 558.9330286090102, 537.3572001866543, 695.1366195330484 ], "source_line_ids": [ "pdf-011-line-084", "pdf-011-line-087", "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099", "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-105", "pdf-011-line-108" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00904", "p011-tsv00905", "p011-tsv00906", "p011-tsv00907", "p011-tsv00908", "p011-tsv00909", "p011-tsv00910", "p011-tsv00911", "p011-tsv00912", "p011-tsv00913", "p011-tsv00914", "p011-tsv00916", "p011-tsv00917", "p011-tsv00918", "p011-tsv00919", "p011-tsv00920", "p011-tsv00921", "p011-tsv00922", "p011-tsv00923", "p011-tsv00924", "p011-tsv00925", "p011-tsv00926", "p011-tsv00928", "p011-tsv00929", "p011-tsv00930", "p011-tsv00931", "p011-tsv00932", "p011-tsv00933", "p011-tsv00934", "p011-tsv00935", "p011-tsv00936", "p011-tsv00937", "p011-tsv00939", "p011-tsv00940", "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-tsv00962", "p011-tsv00963", "p011-tsv00964", "p011-tsv00965", "p011-tsv00966", "p011-tsv00967", "p011-tsv00968", "p011-tsv00969", "p011-tsv00970", "p011-tsv00972", "p011-tsv00973", "p011-tsv00974", "p011-tsv00975", "p011-tsv00976", "p011-tsv00977", "p011-tsv00978", "p011-tsv00979", "p011-tsv00980", "p011-tsv00981", "p011-tsv00982", "p011-tsv00984", "p011-tsv00985", "p011-tsv00986", "p011-tsv00987", "p011-tsv00988", "p011-tsv00989", "p011-tsv00990", "p011-tsv00991", "p011-tsv00992", "p011-tsv00993", "p011-tsv00994", "p011-tsv00996", "p011-tsv00997", "p011-tsv01001", "p011-tsv01002", "p011-tsv01003", "p011-tsv01004", "p011-tsv01005", "p011-tsv01006", "p011-tsv01007", "p011-tsv01008", "p011-tsv01012", "p011-tsv01013", "p011-tsv01014", "p011-tsv01015", "p011-tsv01016", "p011-tsv01017", "p011-tsv01018", "p011-tsv01019", "p011-tsv01020", "p011-tsv01021", "p011-tsv01022", "p011-tsv01023", "p011-tsv01024", "p011-tsv01026", "p011-tsv01027", "p011-tsv01028", "p011-tsv01029", "p011-tsv01030" ], "text": "(1) a) Remuneration, other than a pension, paid by a Con-\ntracting State, a “Land”, a political subdivision or a local auth-\nority thereof to any individual in respect of services rendered\nto that State, a “Land” or political subdivision or local authority\nthereof shall be taxable only in that State.\nb) However, such remuneration shall be taxable only in\nthe other Contracting State if the services are rendered in that\nState and the individual is a resident of that other Contracting\nState who:\ni) is a national of that State; or\nii) did not become a resident of that State solely for the pur-\npose of rendering the services." }, { "id": "para-2", "source_line_ids": [ "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-118", "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-008" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 307.2985534297713, 704.2722262413679, 535.4192813812413, 750.7807694837225 ], "source_line_ids": [ "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-118" ], "source_page": 11 }, { "bbox": [ 309.23647223518435, 71.97750739888195, 538.4645823611759, 99.10749095692206 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-008" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv01034", "p011-tsv01035", "p011-tsv01036", "p011-tsv01037", "p011-tsv01038", "p011-tsv01039", "p011-tsv01040", "p011-tsv01041", "p011-tsv01042", "p011-tsv01043", "p011-tsv01044", "p011-tsv01045", "p011-tsv01046", "p011-tsv01048", "p011-tsv01049", "p011-tsv01050", "p011-tsv01051", "p011-tsv01052", "p011-tsv01053", "p011-tsv01054", "p011-tsv01055", "p011-tsv01056", "p011-tsv01057", "p011-tsv01059", "p011-tsv01060", "p011-tsv01061", "p011-tsv01062", "p011-tsv01063", "p011-tsv01064", "p011-tsv01065", "p011-tsv01066", "p011-tsv01067", "p011-tsv01069", "p011-tsv01070", "p011-tsv01071", "p011-tsv01072", "p011-tsv01073", "p011-tsv01074", "p011-tsv01075", "p011-tsv01076", "p011-tsv01077", "p011-tsv01078", "p011-tsv01079", "p011-tsv01081", "p011-tsv01082", "p011-tsv01083", "p011-tsv01084", "p011-tsv01085", "p011-tsv01086", "p011-tsv01087", "p011-tsv01088", "p011-tsv01089", "p012-tsv00547", "p012-tsv00548", "p012-tsv00549", "p012-tsv00550", "p012-tsv00551", "p012-tsv00552", "p012-tsv00553", "p012-tsv00554", "p012-tsv00555", "p012-tsv00556", "p012-tsv00558", "p012-tsv00559", "p012-tsv00560", "p012-tsv00561", "p012-tsv00562", "p012-tsv00563", "p012-tsv00564", "p012-tsv00565", "p012-tsv00566", "p012-tsv00567", "p012-tsv00568", "p012-tsv00569", "p012-tsv00571", "p012-tsv00572", "p012-tsv00573", "p012-tsv00574" ], "text": "(2) a) Any pension paid by, or out of funds created by, a\nContracting State, a “Land”, a political subdivision or a local\nauthority thereof to any individual in respect of services\nrendered to that State, a “Land” or political subdivision or local\nauthority thereof shall be taxable only in that State.\nb) However, such pension shall be taxable only in the\nother Contracting State if the individual is a resident of, and a\nnational of, that State." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-014", "pdf-012-line-017", "pdf-012-line-019" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 307.5753989734018, 115.44084840512988, 537.6340457302847, 160.5652088128905 ], "source_line_ids": [ "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-014", "pdf-012-line-017", "pdf-012-line-019" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00578", "p012-tsv00579", "p012-tsv00580", "p012-tsv00581", "p012-tsv00582", "p012-tsv00583", "p012-tsv00584", "p012-tsv00585", "p012-tsv00586", "p012-tsv00587", "p012-tsv00588", "p012-tsv00589", "p012-tsv00591", "p012-tsv00592", "p012-tsv00593", "p012-tsv00594", "p012-tsv00595", "p012-tsv00596", "p012-tsv00597", "p012-tsv00598", "p012-tsv00599", "p012-tsv00601", "p012-tsv00602", "p012-tsv00603", "p012-tsv00604", "p012-tsv00605", "p012-tsv00606", "p012-tsv00607", "p012-tsv00608", "p012-tsv00609", "p012-tsv00611", "p012-tsv00612", "p012-tsv00613", "p012-tsv00614", "p012-tsv00615", "p012-tsv00616", "p012-tsv00617", "p012-tsv00618", "p012-tsv00619", "p012-tsv00620", "p012-tsv00622" ], "text": "(3) The provisions of Articles 15, 16 and 18 shall apply to\nremuneration and pensions in respect of services rendered in\nconnection with any business carried on by a Contracting\nState, a “Land”, a political subdivision or a local authority\nthereof." } ], "source_heading_line_ids": [ "pdf-011-line-081", "pdf-011-line-083" ], "source_heading_word_ids": [ "p011-tsv00896", "p011-tsv00897", "p011-tsv00899", "p011-tsv00900" ], "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 307.2985534297713, 531.5262084840513, 537.3572001866543, 750.7807694837225 ], "source_line_ids": [ "pdf-011-line-081", "pdf-011-line-083", "pdf-011-line-084", "pdf-011-line-087", "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099", "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-105", "pdf-011-line-108", "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-118" ], "source_page": 11 }, { "bbox": [ 307.5753989734018, 71.97750739888195, 538.4645823611759, 160.5652088128905 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-008", "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-014", "pdf-012-line-017", "pdf-012-line-019" ], "source_page": 12 } ], "title": "Article 19\nGovernment Service" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-036" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.46801679888006, 202.64436698454458, 535.972972468502, 266.8704505097008 ], "source_line_ids": [ "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-036" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00636", "p012-tsv00637", "p012-tsv00638", "p012-tsv00639", "p012-tsv00640", "p012-tsv00641", "p012-tsv00642", "p012-tsv00643", "p012-tsv00644", "p012-tsv00645", "p012-tsv00647", "p012-tsv00648", "p012-tsv00649", "p012-tsv00650", "p012-tsv00651", "p012-tsv00652", "p012-tsv00653", "p012-tsv00654", "p012-tsv00655", "p012-tsv00656", "p012-tsv00657", "p012-tsv00659", "p012-tsv00660", "p012-tsv00661", "p012-tsv00662", "p012-tsv00663", "p012-tsv00664", "p012-tsv00665", "p012-tsv00666", "p012-tsv00667", "p012-tsv00668", "p012-tsv00669", "p012-tsv00670", "p012-tsv00672", "p012-tsv00673", "p012-tsv00674", "p012-tsv00675", "p012-tsv00676", "p012-tsv00677", "p012-tsv00678", "p012-tsv00679", "p012-tsv00680", "p012-tsv00681", "p012-tsv00682", "p012-tsv00684", "p012-tsv00685", "p012-tsv00686", "p012-tsv00687", "p012-tsv00688", "p012-tsv00689", "p012-tsv00690", "p012-tsv00691", "p012-tsv00692", "p012-tsv00694", "p012-tsv00695", "p012-tsv00696", "p012-tsv00697", "p012-tsv00698", "p012-tsv00699", "p012-tsv00700", "p012-tsv00701", "p012-tsv00702", "p012-tsv00703", "p012-tsv00704", "p012-tsv00706" ], "text": "(1) Remuneration which a professor or teacher whois a resi-\ndent of a Contracting State and who visits the other Con-\ntracting State for a period not exceeding two years for the pur-\npose of carrying out advanced study or research or of teaching\nat a university, college, school or other educational institution\nreceives for those activities shall not be taxed in that other\nState." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-038", "pdf-012-line-040", "pdf-012-line-042", "pdf-012-line-045" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.1911712552496, 274.3450378165077, 535.4192813812413, 310.88746464978624 ], "source_line_ids": [ "pdf-012-line-038", "pdf-012-line-040", "pdf-012-line-042", "pdf-012-line-045" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00710", "p012-tsv00711", "p012-tsv00712", "p012-tsv00713", "p012-tsv00714", "p012-tsv00715", "p012-tsv00716", "p012-tsv00717", "p012-tsv00718", "p012-tsv00719", "p012-tsv00720", "p012-tsv00722", "p012-tsv00723", "p012-tsv00724", "p012-tsv00725", "p012-tsv00726", "p012-tsv00727", "p012-tsv00728", "p012-tsv00729", "p012-tsv00730", "p012-tsv00731", "p012-tsv00732", "p012-tsv00734", "p012-tsv00735", "p012-tsv00736", "p012-tsv00737", "p012-tsv00738", "p012-tsv00739", "p012-tsv00740", "p012-tsv00741", "p012-tsv00742", "p012-tsv00743", "p012-tsv00744", "p012-tsv00745", "p012-tsv00747", "p012-tsv00748", "p012-tsv00749" ], "text": "(2) Paragraph 1 of this Article shall apply to income from\nresearch only if such research is undertaken in the public in-\nterest and not primarily for the private benefit of a specific per-\nson or persons." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-055", "pdf-012-line-056", "pdf-012-line-058" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 305.6374801679888, 316.9778691219994, 535.1424358376108, 382.5881354817494 ], "source_line_ids": [ "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-055", "pdf-012-line-056", "pdf-012-line-058" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00753", "p012-tsv00754", "p012-tsv00755", "p012-tsv00756", "p012-tsv00757", "p012-tsv00758", "p012-tsv00759", "p012-tsv00760", "p012-tsv00761", "p012-tsv00762", "p012-tsv00764", "p012-tsv00765", "p012-tsv00766", "p012-tsv00767", "p012-tsv00768", "p012-tsv00769", "p012-tsv00770", "p012-tsv00771", "p012-tsv00772", "p012-tsv00773", "p012-tsv00775", "p012-tsv00776", "p012-tsv00777", "p012-tsv00778", "p012-tsv00779", "p012-tsv00780", "p012-tsv00781", "p012-tsv00782", "p012-tsv00783", "p012-tsv00784", "p012-tsv00785", "p012-tsv00786", "p012-tsv00788", "p012-tsv00789", "p012-tsv00790", "p012-tsv00791", "p012-tsv00792", "p012-tsv00793", "p012-tsv00794", "p012-tsv00795", "p012-tsv00796", "p012-tsv00797", "p012-tsv00799", "p012-tsv00800", "p012-tsv00801", "p012-tsv00802", "p012-tsv00803", "p012-tsv00804", "p012-tsv00805", "p012-tsv00806", "p012-tsv00807", "p012-tsv00809", "p012-tsv00810", "p012-tsv00811", "p012-tsv00812", "p012-tsv00813", "p012-tsv00814", "p012-tsv00815", "p012-tsv00816", "p012-tsv00817", "p012-tsv00818", "p012-tsv00819", "p012-tsv00820", "p012-tsv00822", "p012-tsv00823", "p012-tsv00824", "p012-tsv00825", "p012-tsv00826", "p012-tsv00827", "p012-tsv00828", "p012-tsv00829" ], "text": "(3) Payments which a student or business apprentice who is\nor was immediately before visiting a Contracting State a re-\nsident of the other Contracting State and who is present in the\nfirst-mentioned State solely for the purpose of his education or\ntraining receives for the purpose of his maintenance, educa-\ntion or training shall not be taxed in that State, provided that\nsuch payments arise from sources outside that State." } ], "source_heading_line_ids": [ "pdf-012-line-020", "pdf-012-line-022" ], "source_heading_word_ids": [ "p012-tsv00626", "p012-tsv00627", "p012-tsv00629", "p012-tsv00630", "p012-tsv00631", "p012-tsv00632" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 305.6374801679888, 175.51438342650442, 535.972972468502, 382.5881354817494 ], "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", "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-045", "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-055", "pdf-012-line-056", "pdf-012-line-058" ], "source_page": 12 } ], "title": "Article 20\nProfessors, Teachers and Students" }, { "id": "article-21", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-065", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.46801679888006, 441.0006511016113, 535.6961269248717, 487.5091943439658 ], "source_line_ids": [ "pdf-012-line-065", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00841", "p012-tsv00842", "p012-tsv00843", "p012-tsv00844", "p012-tsv00845", "p012-tsv00846", "p012-tsv00847", "p012-tsv00848", "p012-tsv00849", "p012-tsv00850", "p012-tsv00851", "p012-tsv00853", "p012-tsv00854", "p012-tsv00855", "p012-tsv00856", "p012-tsv00857", "p012-tsv00858", "p012-tsv00859", "p012-tsv00860", "p012-tsv00861", "p012-tsv00862", "p012-tsv00863", "p012-tsv00864", "p012-tsv00866", "p012-tsv00867", "p012-tsv00868", "p012-tsv00869", "p012-tsv00870", "p012-tsv00871", "p012-tsv00872", "p012-tsv00873", "p012-tsv00874", "p012-tsv00875", "p012-tsv00877", "p012-tsv00878", "p012-tsv00879", "p012-tsv00880", "p012-tsv00881", "p012-tsv00882", "p012-tsv00883", "p012-tsv00884", "p012-tsv00885", "p012-tsv00886", "p012-tsv00887", "p012-tsv00889", "p012-tsv00890", "p012-tsv00891", "p012-tsv00892", "p012-tsv00893", "p012-tsv00894", "p012-tsv00895", "p012-tsv00896", "p012-tsv00897", "p012-tsv00898", "p012-tsv00899" ], "text": "(1) Items of income of a resident of a Contracting State\nwhich are not dealt with in the foregoing Articles of this Agree-\nment shall be taxable only in that Contracting State. However,\nif such income is derived from sources within the other Con-\ntracting State, it may also be taxed in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-086", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 305.6374801679888, 502.4583689575798, 534.8655902939804, 586.6166853008879 ], "source_line_ids": [ "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-086", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00903", "p012-tsv00904", "p012-tsv00905", "p012-tsv00906", "p012-tsv00907", "p012-tsv00908", "p012-tsv00909", "p012-tsv00910", "p012-tsv00911", "p012-tsv00912", "p012-tsv00913", "p012-tsv00914", "p012-tsv00916", "p012-tsv00917", "p012-tsv00918", "p012-tsv00919", "p012-tsv00920", "p012-tsv00921", "p012-tsv00922", "p012-tsv00923", "p012-tsv00924", "p012-tsv00925", "p012-tsv00926", "p012-tsv00928", "p012-tsv00929", "p012-tsv00930", "p012-tsv00931", "p012-tsv00932", "p012-tsv00933", "p012-tsv00934", "p012-tsv00935", "p012-tsv00936", "p012-tsv00937", "p012-tsv00939", "p012-tsv00940", "p012-tsv00941", "p012-tsv00942", "p012-tsv00943", "p012-tsv00944", "p012-tsv00945", "p012-tsv00946", "p012-tsv00948", "p012-tsv00949", "p012-tsv00950", "p012-tsv00951", "p012-tsv00952", "p012-tsv00953", "p012-tsv00954", "p012-tsv00955", "p012-tsv00956", "p012-tsv00958", "p012-tsv00959", "p012-tsv00960", "p012-tsv00961", "p012-tsv00962", "p012-tsv00963", "p012-tsv00964", "p012-tsv00965", "p012-tsv00966", "p012-tsv00967", "p012-tsv00968", "p012-tsv00969", "p012-tsv00971", "p012-tsv00972", "p012-tsv00973", "p012-tsv00974", "p012-tsv00975", "p012-tsv00976", "p012-tsv00977", "p012-tsv00978", "p012-tsv00979", "p012-tsv00981", "p012-tsv00982", "p012-tsv00983", "p012-tsv00984", "p012-tsv00985", "p012-tsv00986", "p012-tsv00987", "p012-tsv00988", "p012-tsv00989", "p012-tsv00990", "p012-tsv00991", "p012-tsv00992", "p012-tsv00993", "p012-tsv00995", "p012-tsv00996", "p012-tsv00997", "p012-tsv00998", "p012-tsv00999", "p012-tsv01000", "p012-tsv01001", "p012-tsv01002", "p012-tsv01003", "p012-tsv01004" ], "text": "(2) The provisions of paragraph 1 shall not apply if the re-\ncipient of the income, being a resident of a Contracting State,\ncarries on business in the other Contracting State through a\npermanent establishment situated therein, or performs in that\nother State professional services from a fixed base situated\ntherein, and the right or property in respect of which the income\nis paid is effectively connected with such permanent establish-\nment or fixed base. In such a case the provisions of Article 7\nor Article 14, as the case may be, shall apply." } ], "source_heading_line_ids": [ "pdf-012-line-062", "pdf-012-line-064" ], "source_heading_word_ids": [ "p012-tsv00833", "p012-tsv00834", "p012-tsv00836", "p012-tsv00837" ], "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 305.6374801679888, 413.59383097665244, 535.6961269248717, 586.6166853008879 ], "source_line_ids": [ "pdf-012-line-062", "pdf-012-line-064", "pdf-012-line-065", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074", "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-086", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092" ], "source_page": 12 } ], "title": "Article 21\nOther Income" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.46801679888006, 633.6789016770799, 535.4192813812413, 669.3908188096021 ], "source_line_ids": [ "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv01014", "p012-tsv01015", "p012-tsv01016", "p012-tsv01017", "p012-tsv01018", "p012-tsv01019", "p012-tsv01020", "p012-tsv01021", "p012-tsv01022", "p012-tsv01024", "p012-tsv01025", "p012-tsv01026", "p012-tsv01027", "p012-tsv01028", "p012-tsv01029", "p012-tsv01030", "p012-tsv01031", "p012-tsv01032", "p012-tsv01033", "p012-tsv01034", "p012-tsv01036", "p012-tsv01037", "p012-tsv01038", "p012-tsv01039", "p012-tsv01040", "p012-tsv01041", "p012-tsv01042", "p012-tsv01043", "p012-tsv01044", "p012-tsv01045", "p012-tsv01046", "p012-tsv01048", "p012-tsv01049" ], "text": "(1) Capital represented by real property referred to in\nArticle 6, owned by a resident of a Contracting State and\nsituated in the other Contracting State, may be taxed in that\nother State." }, { "id": "para-2", "source_line_ids": [ "pdf-012-line-107", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114", "pdf-012-line-117", "pdf-012-line-119" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 299.54687820811944, 675.4812232818152, 536.5266635557629, 740.5378165077277 ], "source_line_ids": [ "pdf-012-line-107", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114", "pdf-012-line-117", "pdf-012-line-119" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv01053", "p012-tsv01054", "p012-tsv01055", "p012-tsv01056", "p012-tsv01057", "p012-tsv01058", "p012-tsv01059", "p012-tsv01060", "p012-tsv01061", "p012-tsv01063", "p012-tsv01064", "p012-tsv01065", "p012-tsv01066", "p012-tsv01067", "p012-tsv01068", "p012-tsv01069", "p012-tsv01070", "p012-tsv01071", "p012-tsv01075", "p012-tsv01076", "p012-tsv01077", "p012-tsv01078", "p012-tsv01079", "p012-tsv01080", "p012-tsv01081", "p012-tsv01082", "p012-tsv01083", "p012-tsv01084", "p012-tsv01085", "p012-tsv01089", "p012-tsv01090", "p012-tsv01091", "p012-tsv01092", "p012-tsv01093", "p012-tsv01094", "p012-tsv01095", "p012-tsv01096", "p012-tsv01097", "p012-tsv01098", "p012-tsv01099", "p012-tsv01101", "p012-tsv01102", "p012-tsv01103", "p012-tsv01104", "p012-tsv01105", "p012-tsv01106", "p012-tsv01107", "p012-tsv01108", "p012-tsv01109", "p012-tsv01110", "p012-tsv01111", "p012-tsv01112", "p012-tsv01114", "p012-tsv01115", "p012-tsv01116", "p012-tsv01117", "p012-tsv01118", "p012-tsv01119", "p012-tsv01120", "p012-tsv01121", "p012-tsv01122", "p012-tsv01124", "p012-tsv01125", "p012-tsv01126", "p012-tsv01127", "p012-tsv01128", "p012-tsv01129", "p012-tsv01130", "p012-tsv01131" ], "text": "(2) Capital represented by personal property forming part of\nthe business property of a permanent establishment which an\n- enterprise of a Contracting State has in the other Contracting\nState or by personal property pertaining to a fixed base avail-\nable to a resident of a Contracting State in the other Contract-\ning State for the purpose of performing independent personal\nservices, may be taxed in that other State." }, { "id": "para-3", "source_line_ids": [ "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-125", "pdf-013-line-004", "pdf-013-line-006" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 306.7448623425105, 746.6282209799408, 536.2498180121324, 774.0350411048997 ], "source_line_ids": [ "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-125" ], "source_page": 12 }, { "bbox": [ 308.405935604293, 69.20914172969418, 537.3572001866543, 86.37300887865834 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv01135", "p012-tsv01136", "p012-tsv01137", "p012-tsv01138", "p012-tsv01139", "p012-tsv01140", "p012-tsv01141", "p012-tsv01142", "p012-tsv01143", "p012-tsv01144", "p012-tsv01146", "p012-tsv01147", "p012-tsv01148", "p012-tsv01149", "p012-tsv01150", "p012-tsv01151", "p012-tsv01152", "p012-tsv01153", "p012-tsv01154", "p012-tsv01156", "p012-tsv01157", "p012-tsv01158", "p012-tsv01159", "p012-tsv01160", "p012-tsv01161", "p012-tsv01162", "p012-tsv01163", "p012-tsv01164", "p012-tsv01165", "p012-tsv01166", "p012-tsv01167", "p013-tsv00559", "p013-tsv00560", "p013-tsv00561", "p013-tsv00562", "p013-tsv00563", "p013-tsv00564", "p013-tsv00565", "p013-tsv00566", "p013-tsv00567", "p013-tsv00569", "p013-tsv00570", "p013-tsv00571", "p013-tsv00572", "p013-tsv00573" ], "text": "(3) Capital represented by ships and aircraft operated in in-\nternational traffic and by personal property pertaining to the\noperation of such ships or aircraft, shall be taxable only in the\nContracting State in which the place of effective management\nof the enterprise is situated." }, { "id": "para-4", "source_line_ids": [ "pdf-013-line-009", "pdf-013-line-011" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 309.23647223518435, 102.42952975994739, 537.9108912739151, 119.87023347583032 ], "source_line_ids": [ "pdf-013-line-009", "pdf-013-line-011" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00577", "p013-tsv00578", "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-tsv00595", "p013-tsv00596", "p013-tsv00597" ], "text": "(4) All other elements of capital of a resident of a Contracting\nState shall be taxable only in that State." } ], "source_heading_line_ids": [ "pdf-012-line-095", "pdf-012-line-096" ], "source_heading_word_ids": [ "p012-tsv01008", "p012-tsv01009", "p012-tsv01011", "p012-tsv01012" ], "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 299.54687820811944, 606.2720815521211, 536.5266635557629, 774.0350411048997 ], "source_line_ids": [ "pdf-012-line-095", "pdf-012-line-096", "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105", "pdf-012-line-107", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114", "pdf-012-line-117", "pdf-012-line-119", "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-125" ], "source_page": 12 }, { "bbox": [ 308.405935604293, 69.20914172969418, 537.9108912739151, 119.87023347583032 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006", "pdf-013-line-009", "pdf-013-line-011" ], "source_page": 13 } ], "title": "Article 22\n' Capital" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-013-line-017", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-031", "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-038" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 307.8522445170322, 176.62172969417955, 537.0803546430237, 280.4354422887208 ], "source_line_ids": [ "pdf-013-line-017", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-031", "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-038" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00611", "p013-tsv00612", "p013-tsv00613", "p013-tsv00614", "p013-tsv00615", "p013-tsv00616", "p013-tsv00617", "p013-tsv00618", "p013-tsv00619", "p013-tsv00620", "p013-tsv00621", "p013-tsv00623", "p013-tsv00624", "p013-tsv00625", "p013-tsv00626", "p013-tsv00627", "p013-tsv00628", "p013-tsv00629", "p013-tsv00630", "p013-tsv00631", "p013-tsv00632", "p013-tsv00633", "p013-tsv00634", "p013-tsv00635", "p013-tsv00636", "p013-tsv00638", "p013-tsv00639", "p013-tsv00640", "p013-tsv00641", "p013-tsv00642", "p013-tsv00643", "p013-tsv00644", "p013-tsv00645", "p013-tsv00646", "p013-tsv00647", "p013-tsv00648", "p013-tsv00649", "p013-tsv00650", "p013-tsv00652", "p013-tsv00653", "p013-tsv00654", "p013-tsv00655", "p013-tsv00656", "p013-tsv00657", "p013-tsv00658", "p013-tsv00659", "p013-tsv00660", "p013-tsv00661", "p013-tsv00663", "p013-tsv00664", "p013-tsv00665", "p013-tsv00666", "p013-tsv00667", "p013-tsv00668", "p013-tsv00669", "p013-tsv00670", "p013-tsv00671", "p013-tsv00672", "p013-tsv00674", "p013-tsv00675", "p013-tsv00676", "p013-tsv00677", "p013-tsv00678", "p013-tsv00679", "p013-tsv00680", "p013-tsv00681", "p013-tsv00682", "p013-tsv00683", "p013-tsv00685", "p013-tsv00686", "p013-tsv00687", "p013-tsv00688", "p013-tsv00689", "p013-tsv00690", "p013-tsv00691", "p013-tsv00692", "p013-tsv00693", "p013-tsv00694", "p013-tsv00695", "p013-tsv00697", "p013-tsv00698", "p013-tsv00699", "p013-tsv00700", "p013-tsv00701", "p013-tsv00702", "p013-tsv00703", "p013-tsv00704", "p013-tsv00705", "p013-tsv00706", "p013-tsv00707", "p013-tsv00709", "p013-tsv00710", "p013-tsv00711", "p013-tsv00712", "p013-tsv00713", "p013-tsv00714", "p013-tsv00715", "p013-tsv00716", "p013-tsv00717", "p013-tsv00718", "p013-tsv00719", "p013-tsv00720", "p013-tsv00721", "p013-tsv00723", "p013-tsv00724", "p013-tsv00725", "p013-tsv00726", "p013-tsv00727", "p013-tsv00728", "p013-tsv00729", "p013-tsv00730", "p013-tsv00731", "p013-tsv00732", "p013-tsv00733", "p013-tsv00734", "p013-tsv00736", "p013-tsv00737", "p013-tsv00738", "p013-tsv00739", "p013-tsv00740", "p013-tsv00741" ], "text": "(1) Subject to any provisions of the law of New Zealand\nwhich may from time to time be in force and which relate to the\nallowance of a credit against New Zealand tax of tax paid in a\ncountry outside New Zealand, German tax paid under the law\nof the Federal Republic of Germany and consistently with this\nAgreement, whether directly or by deduction, in respect of in-\ncome derived by a New Zealand resident from sources in the\nFederal Republic of Germany (excluding, in the case of a divi-\ndend, tax paid in respect of the profits out of which the dividend\nis paid) shall be allowed as a credit against New Zealand tax\npayable in respect of that income." }, { "id": "para-2", "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071", "pdf-013-line-074", "pdf-013-line-077", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-086", "pdf-013-line-089", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-105", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-114", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-125", "pdf-013-line-127" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 305.91432571161926, 297.3224728707662, 536.5266635557629, 757.9785202236108 ], "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071", "pdf-013-line-074", "pdf-013-line-077", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-086", "pdf-013-line-089", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-105", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-114", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-125", "pdf-013-line-127" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00745", "p013-tsv00746", "p013-tsv00747", "p013-tsv00748", "p013-tsv00749", "p013-tsv00750", "p013-tsv00751", "p013-tsv00752", "p013-tsv00753", "p013-tsv00754", "p013-tsv00755", "p013-tsv00756", "p013-tsv00757", "p013-tsv00759", "p013-tsv00760", "p013-tsv00761", "p013-tsv00762", "p013-tsv00763", "p013-tsv00764", "p013-tsv00768", "p013-tsv00769", "p013-tsv00770", "p013-tsv00771", "p013-tsv00772", "p013-tsv00773", "p013-tsv00774", "p013-tsv00775", "p013-tsv00776", "p013-tsv00778", "p013-tsv00779", "p013-tsv00780", "p013-tsv00781", "p013-tsv00782", "p013-tsv00783", "p013-tsv00784", "p013-tsv00785", "p013-tsv00786", "p013-tsv00787", "p013-tsv00788", "p013-tsv00790", "p013-tsv00791", "p013-tsv00792", "p013-tsv00793", "p013-tsv00794", "p013-tsv00795", "p013-tsv00796", "p013-tsv00797", "p013-tsv00798", "p013-tsv00799", "p013-tsv00801", "p013-tsv00802", "p013-tsv00803", "p013-tsv00804", "p013-tsv00805", "p013-tsv00806", "p013-tsv00807", "p013-tsv00808", "p013-tsv00809", "p013-tsv00810", "p013-tsv00812", "p013-tsv00813", "p013-tsv00814", "p013-tsv00815", "p013-tsv00816", "p013-tsv00817", "p013-tsv00818", "p013-tsv00819", "p013-tsv00820", "p013-tsv00821", "p013-tsv00823", "p013-tsv00824", "p013-tsv00825", "p013-tsv00826", "p013-tsv00827", "p013-tsv00828", "p013-tsv00829", "p013-tsv00830", "p013-tsv00832", "p013-tsv00833", "p013-tsv00834", "p013-tsv00835", "p013-tsv00836", "p013-tsv00837", "p013-tsv00838", "p013-tsv00839", "p013-tsv00840", "p013-tsv00841", "p013-tsv00842", "p013-tsv00843", "p013-tsv00845", "p013-tsv00846", "p013-tsv00847", "p013-tsv00848", "p013-tsv00849", "p013-tsv00850", "p013-tsv00851", "p013-tsv00852", "p013-tsv00853", "p013-tsv00857", "p013-tsv00858", "p013-tsv00859", "p013-tsv00860", "p013-tsv00861", "p013-tsv00862", "p013-tsv00863", "p013-tsv00864", "p013-tsv00865", "p013-tsv00866", "p013-tsv00868", "p013-tsv00869", "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", "p013-tsv00892", "p013-tsv00893", "p013-tsv00894", "p013-tsv00895", "p013-tsv00896", "p013-tsv00897", "p013-tsv00898", "p013-tsv00899", "p013-tsv00900", "p013-tsv00901", "p013-tsv00902", "p013-tsv00904", "p013-tsv00905", "p013-tsv00906", "p013-tsv00907", "p013-tsv00908", "p013-tsv00909", "p013-tsv00910", "p013-tsv00911", "p013-tsv00912", "p013-tsv00913", "p013-tsv00914", "p013-tsv00915", "p013-tsv00916", "p013-tsv00918", "p013-tsv00919", "p013-tsv00920", "p013-tsv00921", "p013-tsv00922", "p013-tsv00926", "p013-tsv00927", "p013-tsv00928", "p013-tsv00929", "p013-tsv00930", "p013-tsv00931", "p013-tsv00932", "p013-tsv00933", "p013-tsv00934", "p013-tsv00935", "p013-tsv00936", "p013-tsv00937", "p013-tsv00939", "p013-tsv00940", "p013-tsv00941", "p013-tsv00942", "p013-tsv00943", "p013-tsv00944", "p013-tsv00945", "p013-tsv00946", "p013-tsv00947", "p013-tsv00948", "p013-tsv00950", "p013-tsv00951", "p013-tsv00952", "p013-tsv00953", "p013-tsv00954", "p013-tsv00955", "p013-tsv00956", "p013-tsv00957", "p013-tsv00958", "p013-tsv00960", "p013-tsv00961", "p013-tsv00962", "p013-tsv00963", "p013-tsv00964", "p013-tsv00965", "p013-tsv00966", "p013-tsv00967", "p013-tsv00968", "p013-tsv00970", "p013-tsv00971", "p013-tsv00972", "p013-tsv00973", "p013-tsv00974", "p013-tsv00975", "p013-tsv00976", "p013-tsv00977", "p013-tsv00978", "p013-tsv00980", "p013-tsv00981", "p013-tsv00985", "p013-tsv00986", "p013-tsv00987", "p013-tsv00988", "p013-tsv00989", "p013-tsv00990", "p013-tsv00991", "p013-tsv00992", "p013-tsv00993", "p013-tsv01053", "p013-tsv01057", "p013-tsv00995", "p013-tsv00996", "p013-tsv00997", "p013-tsv00998", "p013-tsv00999", "p013-tsv01000", "p013-tsv01001", "p013-tsv01002", "p013-tsv01003", "p013-tsv01004", "p013-tsv01005", "p013-tsv01007", "p013-tsv01008", "p013-tsv01009", "p013-tsv01010", "p013-tsv01011", "p013-tsv01012", "p013-tsv01013", "p013-tsv01014", "p013-tsv01015", "p013-tsv01017", "p013-tsv01018", "p013-tsv01019", "p013-tsv01020", "p013-tsv01021", "p013-tsv01022", "p013-tsv01023", "p013-tsv01024", "p013-tsv01025", "p013-tsv01026", "p013-tsv01027", "p013-tsv01029", "p013-tsv01030", "p013-tsv01031", "p013-tsv01032", "p013-tsv01033", "p013-tsv01034", "p013-tsv01035", "p013-tsv01036", "p013-tsv01037", "p013-tsv01038", "p013-tsv01039", "p013-tsv01040", "p013-tsv01042", "p013-tsv01043", "p013-tsv01044", "p013-tsv01045", "p013-tsv01046", "p013-tsv01047", "p013-tsv01048", "p013-tsv01049", "p013-tsv01061", "p013-tsv01062", "p013-tsv01063", "p013-tsv01064", "p013-tsv01065", "p013-tsv01066", "p013-tsv01067", "p013-tsv01068", "p013-tsv01069", "p013-tsv01071", "p013-tsv01072", "p013-tsv01073", "p013-tsv01074", "p013-tsv01075", "p013-tsv01076", "p013-tsv01077", "p013-tsv01078", "p013-tsv01079", "p013-tsv01083", "p013-tsv01084", "p013-tsv01085", "p013-tsv01086", "p013-tsv01087", "p013-tsv01088", "p013-tsv01089", "p013-tsv01090", "p013-tsv01091", "p013-tsv01092", "p013-tsv01094", "p013-tsv01095", "p013-tsv01096", "p013-tsv01097", "p013-tsv01098", "p013-tsv01099", "p013-tsv01100", "p013-tsv01101", "p013-tsv01102", "p013-tsv01103", "p013-tsv01105", "p013-tsv01106", "p013-tsv01107", "p013-tsv01108", "p013-tsv01109", "p013-tsv01110", "p013-tsv01111", "p013-tsv01112", "p013-tsv01113", "p013-tsv01117", "p013-tsv01118", "p013-tsv01119", "p013-tsv01120", "p013-tsv01121", "p013-tsv01122", "p013-tsv01123", "p013-tsv01124", "p013-tsv01125", "p013-tsv01126", "p013-tsv01128", "p013-tsv01129", "p013-tsv01130", "p013-tsv01131", "p013-tsv01135", "p013-tsv01136", "p013-tsv01137", "p013-tsv01138", "p013-tsv01139", "p013-tsv01140", "p013-tsv01141", "p013-tsv01142", "p013-tsv01143", "p013-tsv01144", "p013-tsv01145", "p013-tsv01146", "p013-tsv01148", "p013-tsv01149", "p013-tsv01150", "p013-tsv01151", "p013-tsv01152", "p013-tsv01153", "p013-tsv01154", "p013-tsv01155", "p013-tsv01156", "p013-tsv01157", "p013-tsv01159", "p013-tsv01160", "p013-tsv01161", "p013-tsv01162", "p013-tsv01163", "p013-tsv01164", "p013-tsv01165", "p013-tsv01166", "p013-tsv01167", "p013-tsv01169", "p013-tsv01170", "p013-tsv01171", "p013-tsv01172", "p013-tsv01173", "p013-tsv01174", "p013-tsv01175", "p013-tsv01176", "p013-tsv01177", "p013-tsv01178", "p013-tsv01180", "p013-tsv01181", "p013-tsv01182", "p013-tsv01183", "p013-tsv01184", "p013-tsv01185", "p013-tsv01186", "p013-tsv01187", "p013-tsv01188", "p013-tsv01189", "p013-tsv01191", "p013-tsv01192", "p013-tsv01193", "p013-tsv01194", "p013-tsv01195", "p013-tsv01196", "p013-tsv01197", "p013-tsv01198" ], "text": "(2) Tax shall be determined in the case of a resident of the\nFederal Republic of Germany as follows:\na) Unless the provisions of sub-paragraph b) apply, there\nshall be exluded from the basis upon which German tax is\nimposed, any item of income arising in New Zealand and\nany item of capital situated within New Zealand which, ac-\ncording to this Agreement, may be taxed in New Zealand.\nThe Federal Republic of Germany, however, retains the\nright to take into account in the determination of its rate of\ntax the items of income and capital so excluded.\nIn the case of income from shares the foregoing provisions\nshall apply only to such income as is paid to a company (not\nincluding partnerships) being a resident of the Federal Re-\npublic of Germany by a company being a resident of New\nZealand at least 25 per cent of the capital of which is owned\ndirectly by the German company.\nFor the purposes of taxes on capital there shall also be ex-\ncluded from the basis upon which German tax is imposed\nany shareholding, the dividends of which are excluded or,\nif paid, would be excluded, according to the immediately\nforegoing sentence, from the basis upon which German tax\nis imposed.\nSubject to the provisions of German tax law regarding\nb\n=\ncredit for foreign tax, there shall be allowed as a credit\nagainst German income and corporation tax payable in re-\nspect of the following items of income arising in New Zea-\nland the New Zealand tax paid under the laws of New Zea-\nland and in accordance with this Agreement on:\naa) dividends within the meaning of Article 10, para-\ngraph 3 and not dealt with in sub-paragraph a);\nbb) interest within the meaning of Article 11, paragraph 4;\ncc) royalties within the meaning of Article 12, paragraph 3;\ndd) income to which Articles 16 and 17 apply;\nee) income taxable in New Zealand in accordance with Ar-\nticle 21, paragraph 1.\nIn such a case New Zealand tax payable under the laws of\nNew Zealand and in accordance with this Agreement on the\nabove-mentioned items of income shall, subject to the pro-\nvisions of German tax law regarding credit for foreign tax,\nbe allowed as a credit against German income or corpora-\ntion tax payable on such items of income." }, { "id": "para-3", "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 308.68278114792344, 68.10179546201907, 538.4645823611759, 115.16401183821112 ], "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00580", "p014-tsv00581", "p014-tsv00582", "p014-tsv00583", "p014-tsv00584", "p014-tsv00585", "p014-tsv00586", "p014-tsv00587", "p014-tsv00588", "p014-tsv00589", "p014-tsv00590", "p014-tsv00592", "p014-tsv00593", "p014-tsv00594", "p014-tsv00595", "p014-tsv00596", "p014-tsv00597", "p014-tsv00598", "p014-tsv00599", "p014-tsv00600", "p014-tsv00601", "p014-tsv00602", "p014-tsv00604", "p014-tsv00605", "p014-tsv00606", "p014-tsv00607", "p014-tsv00608", "p014-tsv00609", "p014-tsv00610", "p014-tsv00611", "p014-tsv00612", "p014-tsv00613", "p014-tsv00614", "p014-tsv00616", "p014-tsv00617", "p014-tsv00618", "p014-tsv00619", "p014-tsv00620", "p014-tsv00621", "p014-tsv00622", "p014-tsv00623", "p014-tsv00624", "p014-tsv00625", "p014-tsv00627", "p014-tsv00628", "p014-tsv00629" ], "text": "(3) For the purposes of this Article profits, income or gains\nof a resident of one Contracting State shall be regarded as\narising from sources in the other Contracting State if they have\nbeen subjected to taxation in that other State in accordance\nwith this Agreement." } ], "source_heading_line_ids": [ "pdf-013-line-014", "pdf-013-line-016" ], "source_heading_word_ids": [ "p013-tsv00601", "p013-tsv00602", "p013-tsv00604", "p013-tsv00605", "p013-tsv00606", "p013-tsv00607" ], "source_pages": [ 13, 14 ], "source_spans": [ { "bbox": [ 305.91432571161926, 149.21490956922065, 537.0803546430237, 757.9785202236108 ], "source_line_ids": [ "pdf-013-line-014", "pdf-013-line-016", "pdf-013-line-017", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-031", "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-038", "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071", "pdf-013-line-074", "pdf-013-line-077", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-086", "pdf-013-line-089", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-105", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-114", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-125", "pdf-013-line-127" ], "source_page": 13 }, { "bbox": [ 308.68278114792344, 68.10179546201907, 538.4645823611759, 115.16401183821112 ], "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012" ], "source_page": 14 } ], "title": "Article 23\nRelief from Double Taxation" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 308.405935604293, 163.0567379151595, 538.1877368175454, 219.25456099967116 ], "source_line_ids": [ "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00642", "p014-tsv00643", "p014-tsv00644", "p014-tsv00645", "p014-tsv00646", "p014-tsv00647", "p014-tsv00648", "p014-tsv00649", "p014-tsv00650", "p014-tsv00651", "p014-tsv00652", "p014-tsv00653", "p014-tsv00655", "p014-tsv00656", "p014-tsv00657", "p014-tsv00658", "p014-tsv00659", "p014-tsv00660", "p014-tsv00661", "p014-tsv00662", "p014-tsv00663", "p014-tsv00664", "p014-tsv00665", "p014-tsv00666", "p014-tsv00668", "p014-tsv00669", "p014-tsv00670", "p014-tsv00671", "p014-tsv00672", "p014-tsv00673", "p014-tsv00674", "p014-tsv00675", "p014-tsv00676", "p014-tsv00677", "p014-tsv00679", "p014-tsv00680", "p014-tsv00681", "p014-tsv00682", "p014-tsv00683", "p014-tsv00684", "p014-tsv00685", "p014-tsv00686", "p014-tsv00687", "p014-tsv00688", "p014-tsv00690", "p014-tsv00691", "p014-tsv00692", "p014-tsv00693", "p014-tsv00694", "p014-tsv00695", "p014-tsv00696", "p014-tsv00697", "p014-tsv00698", "p014-tsv00699", "p014-tsv00700", "p014-tsv00702", "p014-tsv00703", "p014-tsv00704", "p014-tsv00705", "p014-tsv00706", "p014-tsv00707", "p014-tsv00708", "p014-tsv00709", "p014-tsv00710" ], "text": "(1) Where a person considers that the actions of one or both\nof the Contracting States result or will result for him in taxation\nnot in accordance with the provisions of this Agreement, he\nmay, irrespective of the remedies provided by the domestic law\nof those States, present his case to the competent authority of\nthe Contracting State of which he is a resident." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 234.20373561328512, 538.7414279048063, 289.8478855639592 ], "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00714", "p014-tsv00715", "p014-tsv00716", "p014-tsv00717", "p014-tsv00718", "p014-tsv00719", "p014-tsv00720", "p014-tsv00721", "p014-tsv00722", "p014-tsv00724", "p014-tsv00725", "p014-tsv00726", "p014-tsv00727", "p014-tsv00728", "p014-tsv00729", "p014-tsv00730", "p014-tsv00731", "p014-tsv00732", "p014-tsv00733", "p014-tsv00734", "p014-tsv00735", "p014-tsv00736", "p014-tsv00737", "p014-tsv00738", "p014-tsv00740", "p014-tsv00741", "p014-tsv00742", "p014-tsv00743", "p014-tsv00744", "p014-tsv00745", "p014-tsv00746", "p014-tsv00747", "p014-tsv00748", "p014-tsv00749", "p014-tsv00750", "p014-tsv00752", "p014-tsv00753", "p014-tsv00754", "p014-tsv00755", "p014-tsv00756", "p014-tsv00757", "p014-tsv00758", "p014-tsv00759", "p014-tsv00760", "p014-tsv00762", "p014-tsv00763", "p014-tsv00764", "p014-tsv00765", "p014-tsv00766", "p014-tsv00767", "p014-tsv00768", "p014-tsv00769", "p014-tsv00770", "p014-tsv00771", "p014-tsv00772", "p014-tsv00773", "p014-tsv00774", "p014-tsv00776", "p014-tsv00777", "p014-tsv00778", "p014-tsv00779" ], "text": "(2) The competent authority shall endeavour, if the objection\nappears to it to be justified and if it is not itself able to arrive\nat a satisfactory solution, to resolve the case by mutual agree-\nment with the competent authority of the other Contracting\nState, with a view to the avoidance of taxation which is not in\naccordance with the Agreement." }, { "id": "para-3", "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-046", "pdf-014-line-049" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 296.2151266030911, 539.2951189920672, 333.0343900032884 ], "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-046", "pdf-014-line-049" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00783", "p014-tsv00784", "p014-tsv00785", "p014-tsv00786", "p014-tsv00787", "p014-tsv00788", "p014-tsv00789", "p014-tsv00790", "p014-tsv00792", "p014-tsv00793", "p014-tsv00794", "p014-tsv00795", "p014-tsv00796", "p014-tsv00797", "p014-tsv00798", "p014-tsv00799", "p014-tsv00800", "p014-tsv00802", "p014-tsv00803", "p014-tsv00804", "p014-tsv00805", "p014-tsv00806", "p014-tsv00807", "p014-tsv00808", "p014-tsv00809", "p014-tsv00810", "p014-tsv00811", "p014-tsv00812", "p014-tsv00814", "p014-tsv00815" ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any difficul-\nties or doubts arising as to the interpretation or application of\nthe Agreement." }, { "id": "para-4", "source_line_ids": [ "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-059", "pdf-014-line-061", "pdf-014-line-063" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 338.8479579085827, 539.0182734484367, 404.7350608352516 ], "source_line_ids": [ "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-059", "pdf-014-line-061", "pdf-014-line-063" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00819", "p014-tsv00820", "p014-tsv00821", "p014-tsv00822", "p014-tsv00823", "p014-tsv00824", "p014-tsv00825", "p014-tsv00826", "p014-tsv00827", "p014-tsv00829", "p014-tsv00830", "p014-tsv00831", "p014-tsv00832", "p014-tsv00833", "p014-tsv00834", "p014-tsv00835", "p014-tsv00836", "p014-tsv00837", "p014-tsv00838", "p014-tsv00840", "p014-tsv00841", "p014-tsv00842", "p014-tsv00843", "p014-tsv00844", "p014-tsv00845", "p014-tsv00846", "p014-tsv00847", "p014-tsv00848", "p014-tsv00849", "p014-tsv00851", "p014-tsv00852", "p014-tsv00853", "p014-tsv00854", "p014-tsv00855", "p014-tsv00856", "p014-tsv00857", "p014-tsv00858", "p014-tsv00859", "p014-tsv00860", "p014-tsv00861", "p014-tsv00863", "p014-tsv00864", "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-tsv00883", "p014-tsv00884", "p014-tsv00885", "p014-tsv00886", "p014-tsv00887", "p014-tsv00888" ], "text": "(4) The competent authorities of the Contracting States may\ncommunicate with each other directly for the purpose of reach-\ning an agreement in the sense of the preceding paragraphs.\nWhen it seems advisable in order to reach agreement to have\nan oral exchange of opinions, such exchange may take place\nthrough a Commission consisting of representatives of the\ncompetent authorities of the Contracting States." } ], "source_heading_line_ids": [ "pdf-014-line-014", "pdf-014-line-016" ], "source_heading_word_ids": [ "p014-tsv00633", "p014-tsv00634", "p014-tsv00636", "p014-tsv00637", "p014-tsv00638" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 308.405935604293, 135.6499177902006, 539.2951189920672, 404.7350608352516 ], "source_line_ids": [ "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-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-039", "pdf-014-line-041", "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-046", "pdf-014-line-049", "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-059", "pdf-014-line-061", "pdf-014-line-063" ], "source_page": 14 } ], "title": "Article 24\nMutual Agreement Procedure" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-087", "pdf-014-line-088", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 311.1743910405973, 457.8876816836567, 541.2330377974802, 617.6223807957908 ], "source_line_ids": [ "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-087", "pdf-014-line-088", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00901", "p014-tsv00902", "p014-tsv00903", "p014-tsv00904", "p014-tsv00905", "p014-tsv00906", "p014-tsv00907", "p014-tsv00908", "p014-tsv00910", "p014-tsv00911", "p014-tsv00912", "p014-tsv00913", "p014-tsv00914", "p014-tsv00915", "p014-tsv00916", "p014-tsv00917", "p014-tsv00918", "p014-tsv00920", "p014-tsv00921", "p014-tsv00922", "p014-tsv00923", "p014-tsv00924", "p014-tsv00925", "p014-tsv00926", "p014-tsv00927", "p014-tsv00928", "p014-tsv00929", "p014-tsv00930", "p014-tsv00931", "p014-tsv00933", "p014-tsv00934", "p014-tsv00935", "p014-tsv00936", "p014-tsv00937", "p014-tsv00938", "p014-tsv00939", "p014-tsv00940", "p014-tsv00942", "p014-tsv00943", "p014-tsv00944", "p014-tsv00945", "p014-tsv00946", "p014-tsv00947", "p014-tsv00948", "p014-tsv00949", "p014-tsv00950", "p014-tsv00952", "p014-tsv00953", "p014-tsv00954", "p014-tsv00955", "p014-tsv00956", "p014-tsv00957", "p014-tsv00958", "p014-tsv00959", "p014-tsv00960", "p014-tsv00961", "p014-tsv00963", "p014-tsv00964", "p014-tsv00965", "p014-tsv00966", "p014-tsv00967", "p014-tsv00968", "p014-tsv00969", "p014-tsv00970", "p014-tsv00971", "p014-tsv00972", "p014-tsv00974", "p014-tsv00975", "p014-tsv00976", "p014-tsv00977", "p014-tsv00978", "p014-tsv00979", "p014-tsv00980", "p014-tsv00981", "p014-tsv00982", "p014-tsv00983", "p014-tsv00984", "p014-tsv00985", "p014-tsv00987", "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-tsv01006", "p014-tsv01008", "p014-tsv01009", "p014-tsv01010", "p014-tsv01011", "p014-tsv01012", "p014-tsv01013", "p014-tsv01014", "p014-tsv01015", "p014-tsv01017", "p014-tsv01018", "p014-tsv01019", "p014-tsv01020", "p014-tsv01021", "p014-tsv01022", "p014-tsv01023", "p014-tsv01024", "p014-tsv01025", "p014-tsv01026", "p014-tsv01028", "p014-tsv01029", "p014-tsv01030", "p014-tsv01031", "p014-tsv01032", "p014-tsv01033", "p014-tsv01034", "p014-tsv01035", "p014-tsv01036", "p014-tsv01037", "p014-tsv01039", "p014-tsv01040", "p014-tsv01041", "p014-tsv01042", "p014-tsv01043", "p014-tsv01044", "p014-tsv01045", "p014-tsv01046", "p014-tsv01047", "p014-tsv01049", "p014-tsv01050", "p014-tsv01051", "p014-tsv01052", "p014-tsv01053", "p014-tsv01054", "p014-tsv01055", "p014-tsv01056", "p014-tsv01057", "p014-tsv01058", "p014-tsv01060", "p014-tsv01061", "p014-tsv01062", "p014-tsv01063", "p014-tsv01064", "p014-tsv01065", "p014-tsv01066", "p014-tsv01067", "p014-tsv01068", "p014-tsv01069", "p014-tsv01071" ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for carrying\nout the provisions of this Agreement or of the domestic laws of\nthe Contracting States concerning taxes covered by the\nAgreement insofar as the taxation thereunder is not contrary\nto the Agreement. The exchange of information is not restrict-\ned by Article 1. Any information received by a Contracting\nState shall be treated as secret in the same manner as infor-\nmation obtained under the domestic laws of that State and\nshall be disclosed only to persons or authorities (including\ncourts and administrative bodies) involved in the assessment\nor collection of, the enforcement or prosecution in respect of,\nor the determination of appeals in relation to, the taxes\ncovered by the Agreement. Such persons or authorities shall\nuse the information only for such purposes. They may disclose\nthe information in public court proceedings or in judicial deci-\nsions." }, { "id": "para-2", "source_line_ids": [ "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-123", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 643.9218546530747, 539.2951189920672, 769.8824926011181 ], "source_line_ids": [ "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-123", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv01075", "p014-tsv01076", "p014-tsv01077", "p014-tsv01078", "p014-tsv01079", "p014-tsv01080", "p014-tsv01081", "p014-tsv01082", "p014-tsv01083", "p014-tsv01084", "p014-tsv01085", "p014-tsv01086", "p014-tsv01088", "p014-tsv01089", "p014-tsv01090", "p014-tsv01091", "p014-tsv01092", "p014-tsv01093", "p014-tsv01094", "p014-tsv01095", "p014-tsv01096", "p014-tsv01097", "p014-tsv01098", "p014-tsv01102", "p014-tsv01103", "p014-tsv01104", "p014-tsv01105", "p014-tsv01106", "p014-tsv01107", "p014-tsv01108", "p014-tsv01109", "p014-tsv01110", "p014-tsv01111", "p014-tsv01113", "p014-tsv01114", "p014-tsv01115", "p014-tsv01116", "p014-tsv01117", "p014-tsv01118", "p014-tsv01119", "p014-tsv01120", "p014-tsv01121", "p014-tsv01122", "p014-tsv01123", "p014-tsv01125", "p014-tsv01126", "p014-tsv01130", "p014-tsv01131", "p014-tsv01132", "p014-tsv01133", "p014-tsv01134", "p014-tsv01135", "p014-tsv01136", "p014-tsv01137", "p014-tsv01138", "p014-tsv01139", "p014-tsv01141", "p014-tsv01142", "p014-tsv01143", "p014-tsv01144", "p014-tsv01145", "p014-tsv01146", "p014-tsv01147", "p014-tsv01148", "p014-tsv01149", "p014-tsv01150", "p014-tsv01151", "p014-tsv01152", "p014-tsv01154", "p014-tsv01155", "p014-tsv01156", "p014-tsv01157", "p014-tsv01158", "p014-tsv01162", "p014-tsv01163", "p014-tsv01164", "p014-tsv01165", "p014-tsv01166", "p014-tsv01167", "p014-tsv01168", "p014-tsv01169", "p014-tsv01170", "p014-tsv01171", "p014-tsv01173", "p014-tsv01174", "p014-tsv01175", "p014-tsv01176", "p014-tsv01177", "p014-tsv01178", "p014-tsv01179", "p014-tsv01181", "p014-tsv01182", "p014-tsv01183", "p014-tsv01184", "p014-tsv01185", "p014-tsv01186", "p014-tsv01187", "p014-tsv01188", "p014-tsv01189", "p014-tsv01191", "p014-tsv01192", "p014-tsv01193", "p014-tsv01194", "p014-tsv01195", "p014-tsv01196", "p014-tsv01197" ], "text": "(2) In no case shall the provisions of paragraph 1 be con-\nstrued so as to impose on a Contracting State the obligation:\na) to carry out administrative measures at variance with the\nlaws and administrative practice of that or of the other Con-\ntracting State;\nb) to supply information which is not obtainable under the\nlaws or in the normal course of the administration of that or\nof the other Contracting State;\nc) to supply information which would disclose any trade, bu-\nsiness, industrial, commercial or professional secret or\ntrade process, or information, the disclosure of which would\nbe contrary to public policy (ordre public)." } ], "source_heading_line_ids": [ "pdf-014-line-065", "pdf-014-line-067" ], "source_heading_word_ids": [ "p014-tsv00892", "p014-tsv00893", "p014-tsv00895", "p014-tsv00896", "p014-tsv00897" ], "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 430.204024991779, 541.2330377974802, 769.8824926011181 ], "source_line_ids": [ "pdf-014-line-065", "pdf-014-line-067", "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-087", "pdf-014-line-088", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101", "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-123", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130" ], "source_page": 14 } ], "title": "Article 25\nExchange of Information" }, { "id": "article-26", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-008", "pdf-015-line-009", "pdf-015-line-012", "pdf-015-line-014" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 305.91432571161926, 99.9380006576784, 534.8655902939804, 136.75726405787572 ], "source_line_ids": [ "pdf-015-line-008", "pdf-015-line-009", "pdf-015-line-012", "pdf-015-line-014" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00537", "p015-tsv00538", "p015-tsv00539", "p015-tsv00540", "p015-tsv00541", "p015-tsv00542", "p015-tsv00543", "p015-tsv00544", "p015-tsv00545", "p015-tsv00546", "p015-tsv00548", "p015-tsv00549", "p015-tsv00550", "p015-tsv00551", "p015-tsv00552", "p015-tsv00553", "p015-tsv00554", "p015-tsv00555", "p015-tsv00556", "p015-tsv00557", "p015-tsv00558", "p015-tsv00559", "p015-tsv00561", "p015-tsv00562", "p015-tsv00563", "p015-tsv00564", "p015-tsv00565", "p015-tsv00566", "p015-tsv00567", "p015-tsv00568", "p015-tsv00570", "p015-tsv00571", "p015-tsv00572", "p015-tsv00573", "p015-tsv00574", "p015-tsv00575", "p015-tsv00576", "p015-tsv00577", "p015-tsv00578" ], "text": "(1) Nothing in this Agreement shall affect the fiscal privileges\nof members of a diplomatic mission, a consular post or an in-\nternational organisation under the general rules of interna-\ntional law or under the provisions of special agreements." }, { "id": "para-2", "source_line_ids": [ "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-030" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 305.6374801679888, 141.74032226241368, 534.8655902939804, 217.59354159815848 ], "source_line_ids": [ "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-030" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00582", "p015-tsv00583", "p015-tsv00584", "p015-tsv00585", "p015-tsv00586", "p015-tsv00587", "p015-tsv00588", "p015-tsv00589", "p015-tsv00590", "p015-tsv00592", "p015-tsv00593", "p015-tsv00594", "p015-tsv00595", "p015-tsv00596", "p015-tsv00597", "p015-tsv00598", "p015-tsv00599", "p015-tsv00600", "p015-tsv00601", "p015-tsv00603", "p015-tsv00604", "p015-tsv00605", "p015-tsv00606", "p015-tsv00607", "p015-tsv00608", "p015-tsv00609", "p015-tsv00610", "p015-tsv00611", "p015-tsv00612", "p015-tsv00613", "p015-tsv00615", "p015-tsv00616", "p015-tsv00617", "p015-tsv00618", "p015-tsv00619", "p015-tsv00620", "p015-tsv00621", "p015-tsv00622", "p015-tsv00623", "p015-tsv00624", "p015-tsv00625", "p015-tsv00626", "p015-tsv00628", "p015-tsv00629", "p015-tsv00630", "p015-tsv00631", "p015-tsv00632", "p015-tsv00633", "p015-tsv00634", "p015-tsv00635", "p015-tsv00636", "p015-tsv00637", "p015-tsv00638", "p015-tsv00640", "p015-tsv00641", "p015-tsv00642", "p015-tsv00643", "p015-tsv00644", "p015-tsv00645", "p015-tsv00646", "p015-tsv00647", "p015-tsv00648", "p015-tsv00649", "p015-tsv00650", "p015-tsv00651", "p015-tsv00652", "p015-tsv00654", "p015-tsv00655", "p015-tsv00656", "p015-tsv00657", "p015-tsv00658", "p015-tsv00659", "p015-tsv00660", "p015-tsv00661", "p015-tsv00662", "p015-tsv00663", "p015-tsv00664", "p015-tsv00665", "p015-tsv00666", "p015-tsv00668", "p015-tsv00669", "p015-tsv00670" ], "text": "(2) Notwithstanding Article 4 of this Agreement, an individual\nwho is a member of a diplomatic, consular or permanent\nmission of a Contracting State which is situated in the other\nContracting State or in a third State shall be deemed for the\npurposes of this Agreement to be a resident of the sending\nState if he is liable in the sending State to the same obligations\nin relation to tax on his total world income as are residents of\nthe sending State." }, { "id": "para-3", "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-042", "pdf-015-line-044" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 305.0837890807279, 223.13027293653406, 533.7582081194587, 287.9100295955278 ], "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-042", "pdf-015-line-044" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00674", "p015-tsv00675", "p015-tsv00676", "p015-tsv00677", "p015-tsv00678", "p015-tsv00679", "p015-tsv00680", "p015-tsv00681", "p015-tsv00682", "p015-tsv00684", "p015-tsv00685", "p015-tsv00686", "p015-tsv00687", "p015-tsv00688", "p015-tsv00689", "p015-tsv00690", "p015-tsv00691", "p015-tsv00692", "p015-tsv00693", "p015-tsv00694", "p015-tsv00696", "p015-tsv00697", "p015-tsv00698", "p015-tsv00699", "p015-tsv00700", "p015-tsv00701", "p015-tsv00702", "p015-tsv00703", "p015-tsv00704", "p015-tsv00705", "p015-tsv00707", "p015-tsv00708", "p015-tsv00709", "p015-tsv00710", "p015-tsv00711", "p015-tsv00712", "p015-tsv00713", "p015-tsv00714", "p015-tsv00715", "p015-tsv00716", "p015-tsv00717", "p015-tsv00719", "p015-tsv00720", "p015-tsv00721", "p015-tsv00722", "p015-tsv00723", "p015-tsv00724", "p015-tsv00725", "p015-tsv00726", "p015-tsv00727", "p015-tsv00728", "p015-tsv00729", "p015-tsv00731", "p015-tsv00732", "p015-tsv00733", "p015-tsv00734", "p015-tsv00735", "p015-tsv00736", "p015-tsv00737", "p015-tsv00738", "p015-tsv00739", "p015-tsv00740", "p015-tsv00741", "p015-tsv00743" ], "text": "(3) This Agreement shall not apply to International Organ-\nisations, to organs or officials thereof and to persons who are\nmembers of a diplomatic, consular or permanent mission of a\nthird State, being present in a Contracting State and who are\nnot liable in either Contracting State to the same obligations in\nrelation to tax on their total world income as are residents\nthereof." } ], "source_heading_line_ids": [ "pdf-015-line-004", "pdf-015-line-006" ], "source_heading_word_ids": [ "p015-tsv00527", "p015-tsv00528", "p015-tsv00530", "p015-tsv00531", "p015-tsv00532", "p015-tsv00533" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 305.0837890807279, 72.25434396580071, 534.8655902939804, 287.9100295955278 ], "source_line_ids": [ "pdf-015-line-004", "pdf-015-line-006", "pdf-015-line-008", "pdf-015-line-009", "pdf-015-line-012", "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-030", "pdf-015-line-031", "pdf-015-line-033", "pdf-015-line-035", "pdf-015-line-037", "pdf-015-line-039", "pdf-015-line-042", "pdf-015-line-044" ], "source_page": 15 } ], "title": "Article 26\nDiplomatic and Consular Privileges" }, { "id": "article-27", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-050", "pdf-015-line-052", "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" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 308.12909006066263, 335.5259191055574, 537.0803546430237, 429.0966787241039 ], "source_line_ids": [ "pdf-015-line-050", "pdf-015-line-052", "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" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00755", "p015-tsv00756", "p015-tsv00757", "p015-tsv00758", "p015-tsv00759", "p015-tsv00760", "p015-tsv00761", "p015-tsv00762", "p015-tsv00763", "p015-tsv00764", "p015-tsv00765", "p015-tsv00767", "p015-tsv00768", "p015-tsv00769", "p015-tsv00770", "p015-tsv00771", "p015-tsv00772", "p015-tsv00773", "p015-tsv00774", "p015-tsv00775", "p015-tsv00777", "p015-tsv00778", "p015-tsv00779", "p015-tsv00780", "p015-tsv00781", "p015-tsv00782", "p015-tsv00783", "p015-tsv00784", "p015-tsv00785", "p015-tsv00787", "p015-tsv00788", "p015-tsv00789", "p015-tsv00790", "p015-tsv00791", "p015-tsv00792", "p015-tsv00793", "p015-tsv00794", "p015-tsv00795", "p015-tsv00796", "p015-tsv00798", "p015-tsv00799", "p015-tsv00800", "p015-tsv00801", "p015-tsv00802", "p015-tsv00803", "p015-tsv00804", "p015-tsv00805", "p015-tsv00806", "p015-tsv00807", "p015-tsv00809", "p015-tsv00810", "p015-tsv00811", "p015-tsv00812", "p015-tsv00813", "p015-tsv00814", "p015-tsv00815", "p015-tsv00816", "p015-tsv00817", "p015-tsv00819", "p015-tsv00820", "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-tsv00838", "p015-tsv00839", "p015-tsv00841", "p015-tsv00842", "p015-tsv00843", "p015-tsv00844", "p015-tsv00845", "p015-tsv00846", "p015-tsv00847", "p015-tsv00848", "p015-tsv00849", "p015-tsv00850", "p015-tsv00852", "p015-tsv00853", "p015-tsv00854", "p015-tsv00855", "p015-tsv00856" ], "text": "(1) This Agreement may be extended, either in its entirety or\nwith modifications to any territory for whose international rela-\ntions New Zealand is responsible, and which imposes taxes\nsubstantially similar in character to those to which this Agree-\nment applies. Any such extension shall take effect from such\ndate and subject to such modifications and conditions (includ-\ning conditions as to termination) as may be specified and\nagreed between the Contracting States in Notes to be ex-\nchanged through diplomatic channels or in any manner in ac-\ncordance with their constitutional procedures." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-078" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 307.2985534297713, 443.21534363696156, 535.972972468502, 488.0628674778033 ], "source_line_ids": [ "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-078" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00860", "p015-tsv00861", "p015-tsv00862", "p015-tsv00863", "p015-tsv00864", "p015-tsv00865", "p015-tsv00866", "p015-tsv00867", "p015-tsv00868", "p015-tsv00870", "p015-tsv00871", "p015-tsv00872", "p015-tsv00873", "p015-tsv00874", "p015-tsv00875", "p015-tsv00876", "p015-tsv00877", "p015-tsv00878", "p015-tsv00879", "p015-tsv00880", "p015-tsv00882", "p015-tsv00883", "p015-tsv00884", "p015-tsv00885", "p015-tsv00886", "p015-tsv00887", "p015-tsv00888", "p015-tsv00889", "p015-tsv00890", "p015-tsv00891", "p015-tsv00892", "p015-tsv00894", "p015-tsv00895", "p015-tsv00896", "p015-tsv00897", "p015-tsv00898", "p015-tsv00899", "p015-tsv00900", "p015-tsv00901", "p015-tsv00902", "p015-tsv00903", "p015-tsv00904", "p015-tsv00905", "p015-tsv00907", "p015-tsv00908", "p015-tsv00909", "p015-tsv00910", "p015-tsv00911" ], "text": "(2) Unless otherwise agreed by both Contracting States, the\ntermination of the Agreement by one of them under Article 30\nshall also terminate, in the manner provided for in that Article,\nthe application of this Agreement to any territory to which it has\nbeen extended under this Article." } ], "source_heading_line_ids": [ "pdf-015-line-046", "pdf-015-line-048" ], "source_heading_word_ids": [ "p015-tsv00747", "p015-tsv00748", "p015-tsv00750", "p015-tsv00751" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 307.2985534297713, 307.56542584676095, 537.0803546430237, 488.0628674778033 ], "source_line_ids": [ "pdf-015-line-046", "pdf-015-line-048", "pdf-015-line-050", "pdf-015-line-052", "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-074", "pdf-015-line-076", "pdf-015-line-078" ], "source_page": 15 } ], "title": "Article 27\nTerritorial Extension" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "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": [ 309.5133177788147, 540.9386517592897, 538.1877368175454, 587.724031568563 ], "source_line_ids": [ "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-tsv00923", "p015-tsv00924", "p015-tsv00925", "p015-tsv00926", "p015-tsv00927", "p015-tsv00928", "p015-tsv00929", "p015-tsv00930", "p015-tsv00931", "p015-tsv00932", "p015-tsv00934", "p015-tsv00935", "p015-tsv00936", "p015-tsv00937", "p015-tsv00938", "p015-tsv00939", "p015-tsv00940", "p015-tsv00941", "p015-tsv00942", "p015-tsv00943", "p015-tsv00945", "p015-tsv00946", "p015-tsv00947", "p015-tsv00948", "p015-tsv00949", "p015-tsv00950", "p015-tsv00951", "p015-tsv00952", "p015-tsv00953", "p015-tsv00954", "p015-tsv00956", "p015-tsv00957", "p015-tsv00958", "p015-tsv00959", "p015-tsv00960", "p015-tsv00961", "p015-tsv00962", "p015-tsv00963", "p015-tsv00964", "p015-tsv00965", "p015-tsv00966", "p015-tsv00967", "p015-tsv00968", "p015-tsv00970" ], "text": "This Agreement shall also apply to Land Berlin, provided that\nthe Government of the Federal Republic of Germany does not\nmake a contrary declaration to the Government of New Zea-\nland within three months of the date of entry into force of this\nAgreement." } ], "source_heading_line_ids": [ "pdf-015-line-082", "pdf-015-line-084" ], "source_heading_word_ids": [ "p015-tsv00915", "p015-tsv00916", "p015-tsv00918", "p015-tsv00919" ], "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 309.5133177788147, 513.254995067412, 538.1877368175454, 587.724031568563 ], "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 } ], "title": "Article 28\nLand Berlin" }, { "id": "article-29", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-015-line-099", "pdf-015-line-101" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 310.0670088660756, 624.5432949687603, 537.9108912739151, 641.9839986846432 ], "source_line_ids": [ "pdf-015-line-099", "pdf-015-line-101" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00985", "p015-tsv00986", "p015-tsv00987", "p015-tsv00988", "p015-tsv00989", "p015-tsv00990", "p015-tsv00991", "p015-tsv00992", "p015-tsv00993", "p015-tsv00994", "p015-tsv00996", "p015-tsv00997", "p015-tsv00998", "p015-tsv00999", "p015-tsv01000", "p015-tsv01001", "p015-tsv01002", "p015-tsv01003", "p015-tsv01004", "p015-tsv01005" ], "text": "(1) This Agreement shall be ratified and the instruments of\nratification shall be exchanged at Bonn as soon as possible." }, { "id": "para-2", "source_line_ids": [ "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110", "pdf-015-line-111", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119", "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 308.68278114792344, 657.7636829990136, 536.8035090993933, 759.6395396251232 ], "source_line_ids": [ "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110", "pdf-015-line-111", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119" ], "source_page": 15 }, { "bbox": [ 318.37237517498835, 65.88710292666886, 535.972972468502, 93.01708648470898 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv01009", "p015-tsv01010", "p015-tsv01011", "p015-tsv01012", "p015-tsv01013", "p015-tsv01014", "p015-tsv01015", "p015-tsv01016", "p015-tsv01017", "p015-tsv01018", "p015-tsv01019", "p015-tsv01021", "p015-tsv01022", "p015-tsv01023", "p015-tsv01024", "p015-tsv01025", "p015-tsv01026", "p015-tsv01027", "p015-tsv01028", "p015-tsv01029", "p015-tsv01030", "p015-tsv01032", "p015-tsv01033", "p015-tsv01037", "p015-tsv01038", "p015-tsv01039", "p015-tsv01040", "p015-tsv01044", "p015-tsv01045", "p015-tsv01046", "p015-tsv01047", "p015-tsv01048", "p015-tsv01049", "p015-tsv01050", "p015-tsv01051", "p015-tsv01052", "p015-tsv01053", "p015-tsv01055", "p015-tsv01056", "p015-tsv01057", "p015-tsv01058", "p015-tsv01059", "p015-tsv01060", "p015-tsv01061", "p015-tsv01065", "p015-tsv01066", "p015-tsv01067", "p015-tsv01068", "p015-tsv01069", "p015-tsv01070", "p015-tsv01071", "p015-tsv01075", "p015-tsv01076", "p015-tsv01077", "p015-tsv01078", "p015-tsv01079", "p015-tsv01080", "p015-tsv01081", "p015-tsv01082", "p015-tsv01083", "p015-tsv01084", "p015-tsv01085", "p015-tsv01086", "p015-tsv01088", "p015-tsv01089", "p015-tsv01090", "p015-tsv01091", "p015-tsv01092", "p015-tsv01093", "p015-tsv01094", "p015-tsv01095", "p015-tsv01096", "p015-tsv01097", "p016-tsv00268", "p016-tsv00269", "p016-tsv00270", "p016-tsv00271", "p016-tsv00272", "p016-tsv00273", "p016-tsv00274", "p016-tsv00275", "p016-tsv00276", "p016-tsv00277", "p016-tsv00278", "p016-tsv00280", "p016-tsv00281", "p016-tsv00282", "p016-tsv00283", "p016-tsv00284", "p016-tsv00285", "p016-tsv00286", "p016-tsv00287", "p016-tsv00288", "p016-tsv00290" ], "text": "(2) This Agreement shall enter into force one month after the\ndate of exchange of the instruments of ratification and shall\nhave effect:\na) in New Zealand:\nin respect of income assessable for any income year begin-\nning on or after 1 April 1978;\nb) in the Federal Republic of Germany:\ni) in respect of German tax withheld at the source, for the\ntax on amounts paid on or after 1 January 1978;\nii) in respect of other German taxes, for taxes which are\nlevied for the calendar year 1978 and for subsequent\nyears." } ], "source_heading_line_ids": [ "pdf-015-line-095", "pdf-015-line-097" ], "source_heading_word_ids": [ "p015-tsv00974", "p015-tsv00975", "p015-tsv00979", "p015-tsv00980", "p015-tsv00981" ], "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 308.68278114792344, 597.1364748438014, 537.9108912739151, 759.6395396251232 ], "source_line_ids": [ "pdf-015-line-095", "pdf-015-line-097", "pdf-015-line-099", "pdf-015-line-101", "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110", "pdf-015-line-111", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119" ], "source_page": 15 }, { "bbox": [ 318.37237517498835, 65.88710292666886, 535.972972468502, 93.01708648470898 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16 } ], "title": "Article 29\nEntry into Force" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "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", "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-038", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048" ], "source_page": 16, 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"p016-tsv00398", "p016-tsv00399", "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-tsv00415", "p016-tsv00419", "p016-tsv00420", "p016-tsv00421", "p016-tsv00422", "p016-tsv00423", "p016-tsv00424", "p016-tsv00425", "p016-tsv00429", "p016-tsv00430", "p016-tsv00431", "p016-tsv00432", "p016-tsv00433", "p016-tsv00434", "p016-tsv00435", "p016-tsv00436", "p016-tsv00437", "p016-tsv00438", "p016-tsv00439", "p016-tsv00440", "p016-tsv00442", "p016-tsv00443", "p016-tsv00444", "p016-tsv00445", "p016-tsv00446", "p016-tsv00447", "p016-tsv00448", "p016-tsv00449", "p016-tsv00450", "p016-tsv00451", "p016-tsv00452", "p016-tsv00453", "p016-tsv00455", "p016-tsv00456", "p016-tsv00457", "p016-tsv00458", "p016-tsv00459", "p016-tsv00460", "p016-tsv00461", "p016-tsv00462", "p016-tsv00463", "p016-tsv00464", "p016-tsv00465", "p016-tsv00469", "p016-tsv00470", "p016-tsv00471", "p016-tsv00472", "p016-tsv00473", "p016-tsv00474", "p016-tsv00475", "p016-tsv00476", "p016-tsv00477", "p016-tsv00478", "p016-tsv00479", "p016-tsv00481", "p016-tsv00482", "p016-tsv00483", "p016-tsv00484", "p016-tsv00485", "p016-tsv00486", "p016-tsv00487", "p016-tsv00488", "p016-tsv00489", "p016-tsv00490", "p016-tsv00492", "p016-tsv00493", "p016-tsv00494", "p016-tsv00495", "p016-tsv00496", "p016-tsv00497" ], "text": "This Agreement shall continue in effect indefinitely but either\nof the Contracting States may, on or before 30 June in any cal-\nendar year beginning after the expiration of a period of five\nyears from the date of its entry into force, give to the other Con-\ntracting State, through diplomatic channels, written notice of\ntermination, and, in such event, this Agreement shall cease to\nbe effective:\na) in New Zealand:\nin respect of income assessable for any income year begin-\nning on or after 1 April in the calendar year immediately fol-\nlowing that in which the notice is given;\nb) in the Federal Republic of Germany:\ni) in respect of German tax withheld at the source, for the\ntax on amounts paid on or after 1 January in the calen-\ndar year next following that in which the notice is given;\nii) in respect of other German taxes, for taxes which are\nlevied for the calendar year next following that in which\nthe notice of determination is given." } ], "source_heading_line_ids": [ "pdf-016-line-009", "pdf-016-line-011" ], "source_heading_word_ids": [ "p016-tsv00294", "p016-tsv00295", "p016-tsv00297" ], "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 306.7448623425105, 109.07360736599803, 537.3572001866543, 337.7406116409076 ], "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-033", "pdf-016-line-035", "pdf-016-line-038", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048" ], "source_page": 16 } ], "title": "Article 30\nTermination" } ], "authenticity": "authentic-language-transcription", "content_sha256": "04e3b23f5291d231ca741ca6fdefc56282cca7a34e381932baa2815301aa8ed7", "form": "machine-transcription", "input_sha256": "75f14571b5f67d15391989f0c8e8b42093e1f95c0c8a26afb9ef8245c09c430e", "source_sha256": "764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Neuseeland/1980-09-11-Neuseeland-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } }, "title": { "de": "Deutschland – Neuseeland · Originalfassung", "en": "Germany – New Zealand · original edition" }, "version": "de-new-zealand-1980-base | BGBl. 1980 II S. 1222 | signed 1978-10-20 | published 1980-09-11 | Signed: 1978-10-20 | Gazette publication: 1980-09-11" }, "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 – Neuseeland · Originalfassung", "en": "Germany – New Zealand · original edition" }, "sources": [ { "label": "Original PDF", "origin": "public", "path": "/library/originals/764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686.pdf", "retrieved_at": "2026-09-30", "sha256": "764a6042bb203b0ae49667d3ab9c0fdd717fdd419f4e1876372edc40f6723686", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Neuseeland/1980-09-11-Neuseeland-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } ], "supplements": {}, "texts": { "de": [ { "body_sha256": "d0c388fc190853940e7787dc7cdcdbc118a1e3008e028b9aacf84ad4b23f3ba1", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-033", "pdf-002-line-034" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.290247316845544, 501.3510226899046, 291.24151189920667, 518.5148898388688 ], "source_line_ids": [ "pdf-002-line-033", "pdf-002-line-034" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00154", "p002-tsv00155", "p002-tsv00156", "p002-tsv00157", "p002-tsv00158", "p002-tsv00159", "p002-tsv00160", "p002-tsv00161", "p002-tsv00162", "p002-tsv00164", "p002-tsv00165", "p002-tsv00166", "p002-tsv00167", "p002-tsv00168", "p002-tsv00169", "p002-tsv00170" ], "text": "Dieses Abkommen gilt für Personen, die in einem Vertrags-\nstaat oder in beiden Vertragsstaaten ansässig sind." }, "pages": [ 2 ], "text": "Dieses Abkommen gilt für Personen, die in einem Vertrags-\nstaat oder in beiden Vertragsstaaten ansässig sind." } ], "title": "Artikel 1\nPersönlicher Geltungsbereich" }, { "body_sha256": "979b88d9c7f787000a97d82f141ae9eb5310aa507f3c7e81f1a5ec0f5c3a1607", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-040", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.56709286047597, 560.5940480105229, 291.7952029864676, 707.5942650443933 ], "source_line_ids": [ "pdf-002-line-040", "pdf-002-line-043", "pdf-002-line-045", "pdf-002-line-047", "pdf-002-line-049", "pdf-002-line-051", "pdf-002-line-053", "pdf-002-line-055", "pdf-002-line-057", "pdf-002-line-059", "pdf-002-line-061", "pdf-002-line-063" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00183", "p002-tsv00184", "p002-tsv00185", "p002-tsv00186", "p002-tsv00187", "p002-tsv00188", "p002-tsv00189", "p002-tsv00190", "p002-tsv00191", "p002-tsv00195", "p002-tsv00196", "p002-tsv00197", "p002-tsv00198", "p002-tsv00199", "p002-tsv00203", "p002-tsv00204", "p002-tsv00206", "p002-tsv00207", "p002-tsv00209", "p002-tsv00210", "p002-tsv00211", "p002-tsv00213", "p002-tsv00214", "p002-tsv00218", "p002-tsv00219", "p002-tsv00220", "p002-tsv00221", "p002-tsv00222", "p002-tsv00223", "p002-tsv00225", "p002-tsv00226", "p002-tsv00227", "p002-tsv00231", "p002-tsv00232", "p002-tsv00233", "p002-tsv00234", "p002-tsv00235", "p002-tsv00237", "p002-tsv00238", "p002-tsv00239", "p002-tsv00240", "p002-tsv00241", "p002-tsv00242", "p002-tsv00243", "p002-tsv00244", "p002-tsv00246", "p002-tsv00250", "p002-tsv00251", "p002-tsv00252", "p002-tsv00253", "p002-tsv00254", "p002-tsv00255" ], "text": "(1) Die Steuern, für die dieses Abkommen gilt, sind\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer,\ndie Körperschaftsteuer,\ndie Vermögensteuer und\ndie Gewerbesteuer\n(im folgenden als „deutsche Steuer\" bezeichnet);\nb) in Neuseeland:\ndie income tax (Einkommensteuer) und\ndie excess retention tax (Steuer auf einbehaltene Gewin-\nne)\n(im folgenden als „neuseeländische Steuer‘ bezeichnet)." }, "pages": [ 2 ], "text": "(1) Die Steuern, für die dieses Abkommen gilt, sind\na) in der Bundesrepublik Deutschland:\ndie Einkommensteuer,\ndie Körperschaftsteuer,\ndie Vermögensteuer und\ndie Gewerbesteuer\n(im folgenden als „deutsche Steuer\" bezeichnet);\nb) in Neuseeland:\ndie income tax (Einkommensteuer) und\ndie excess retention tax (Steuer auf einbehaltene Gewin-\nne)\n(im folgenden als „neuseeländische Steuer‘ bezeichnet)." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-068", "pdf-002-line-070", "pdf-002-line-073", "pdf-002-line-074" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 62.01340177321512, 713.4078329496876, 291.7952029864676, 769.3288194672805 ], "source_line_ids": [ "pdf-002-line-065", "pdf-002-line-067", "pdf-002-line-068", "pdf-002-line-070", "pdf-002-line-073", "pdf-002-line-074" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00259", "p002-tsv00260", "p002-tsv00261", "p002-tsv00262", "p002-tsv00263", "p002-tsv00264", "p002-tsv00265", "p002-tsv00266", "p002-tsv00267", "p002-tsv00268", "p002-tsv00269", "p002-tsv00271", "p002-tsv00272", "p002-tsv00273", "p002-tsv00274", "p002-tsv00275", "p002-tsv00276", "p002-tsv00277", "p002-tsv00278", "p002-tsv00280", "p002-tsv00281", "p002-tsv00282", "p002-tsv00283", "p002-tsv00284", "p002-tsv00285", "p002-tsv00286", "p002-tsv00287", "p002-tsv00289", "p002-tsv00290", "p002-tsv00291", "p002-tsv00292", "p002-tsv00293", "p002-tsv00294", "p002-tsv00295", "p002-tsv00296", "p002-tsv00298", "p002-tsv00299", "p002-tsv00300", "p002-tsv00301", "p002-tsv00302", "p002-tsv00303", "p002-tsv00304", "p002-tsv00305", "p002-tsv00307", "p002-tsv00308", "p002-tsv00309", "p002-tsv00310" ], "text": "(2) Das Abkommen gilt auch für alle Steuern gleicher oder im\nwesentlichen ähnlicher Art, die nach der Unterzeichnung des\nAbkommens neben den bestehenden Steuern oder an deren\nStelle erhoben werden. Die zuständigen Behörden der Ver-\ntragsstaaten teilen einander die in ihren Steuergesetzen ein-\ngetretenen bedeutsamen Änderungen mit." }, "pages": [ 2 ], "text": "(2) Das Abkommen gilt auch für alle Steuern gleicher oder im\nwesentlichen ähnlicher Art, die nach der Unterzeichnung des\nAbkommens neben den bestehenden Steuern oder an deren\nStelle erhoben werden. Die zuständigen Behörden der Ver-\ntragsstaaten teilen einander die in ihren Steuergesetzen ein-\ngetretenen bedeutsamen Änderungen mit." } ], "title": "Artikel 2\nUnter das Abkommen fallende Steuern" }, { "body_sha256": "7c5fc1963814cb3ee5f9865510fc8615cb15b8dddd7675945a664dc6bc7a1c29", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-021", "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-033", "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-042", "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-057", "pdf-003-line-059", "pdf-003-line-062", "pdf-003-line-063", "pdf-003-line-065", "pdf-003-line-067", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-071", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-079", "pdf-003-line-080", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-086", "pdf-003-line-088", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-093", "pdf-003-line-095", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-105", "pdf-003-line-106", "pdf-003-line-107", "pdf-003-line-110", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-122", "pdf-003-line-124", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-131", "pdf-003-line-132", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-137", "pdf-003-line-139", "pdf-003-line-142", "pdf-003-line-143", "pdf-003-line-146" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 62.01340177321512, 98.00014468924697, 293.73312179188054, 740.260979940809 ], "source_line_ids": [ "pdf-003-line-009", "pdf-003-line-011", "pdf-003-line-015", "pdf-003-line-016", "pdf-003-line-018", "pdf-003-line-020", "pdf-003-line-021", "pdf-003-line-024", "pdf-003-line-026", "pdf-003-line-028", "pdf-003-line-030", "pdf-003-line-032", "pdf-003-line-033", "pdf-003-line-036", "pdf-003-line-038", "pdf-003-line-039", "pdf-003-line-041", "pdf-003-line-042", "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-057", "pdf-003-line-059", "pdf-003-line-062", "pdf-003-line-063", "pdf-003-line-065", "pdf-003-line-067", "pdf-003-line-068", "pdf-003-line-070", "pdf-003-line-071", "pdf-003-line-072", "pdf-003-line-074", "pdf-003-line-076", "pdf-003-line-079", "pdf-003-line-080", "pdf-003-line-081", "pdf-003-line-083", "pdf-003-line-086", "pdf-003-line-088", "pdf-003-line-089", "pdf-003-line-090", "pdf-003-line-091", "pdf-003-line-093", "pdf-003-line-095", "pdf-003-line-097", "pdf-003-line-099", "pdf-003-line-101", "pdf-003-line-102", "pdf-003-line-105", "pdf-003-line-106", "pdf-003-line-107", "pdf-003-line-110", "pdf-003-line-112", "pdf-003-line-114", "pdf-003-line-116", "pdf-003-line-117", "pdf-003-line-120", "pdf-003-line-121", "pdf-003-line-122", "pdf-003-line-124", "pdf-003-line-126", "pdf-003-line-128", "pdf-003-line-130", "pdf-003-line-131", "pdf-003-line-132", "pdf-003-line-134", "pdf-003-line-135", "pdf-003-line-137", "pdf-003-line-139", "pdf-003-line-142", "pdf-003-line-143", "pdf-003-line-146" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00020", "p003-tsv00021", "p003-tsv00022", "p003-tsv00023", "p003-tsv00024", "p003-tsv00025", "p003-tsv00026", "p003-tsv00027", "p003-tsv00031", "p003-tsv00032", "p003-tsv00033", "p003-tsv00081", "p003-tsv00082", "p003-tsv00083", "p003-tsv00084", "p003-tsv00085", "p003-tsv00086", "p003-tsv00037", "p003-tsv00088", "p003-tsv00089", "p003-tsv00090", "p003-tsv00091", "p003-tsv00092", "p003-tsv00093", "p003-tsv00095", "p003-tsv00096", "p003-tsv00097", "p003-tsv00098", "p003-tsv00099", "p003-tsv00100", "p003-tsv00101", "p003-tsv00102", "p003-tsv00104", "p003-tsv00105", "p003-tsv00106", "p003-tsv00107", "p003-tsv00108", "p003-tsv00109", "p003-tsv00110", "p003-tsv00111", "p003-tsv00113", "p003-tsv00114", "p003-tsv00115", "p003-tsv00116", "p003-tsv00117", "p003-tsv00118", "p003-tsv00119", "p003-tsv00121", "p003-tsv00122", "p003-tsv00123", "p003-tsv00124", "p003-tsv00125", "p003-tsv00127", "p003-tsv00128", "p003-tsv00129", "p003-tsv00130", "p003-tsv00131", "p003-tsv00132", "p003-tsv00133", "p003-tsv00134", "p003-tsv00136", "p003-tsv00137", "p003-tsv00138", "p003-tsv00139", "p003-tsv00140", "p003-tsv00141", "p003-tsv00142", "p003-tsv00143", "p003-tsv00145", "p003-tsv00146", "p003-tsv00147", "p003-tsv00148", "p003-tsv00149", "p003-tsv00150", "p003-tsv00151", "p003-tsv00152", "p003-tsv00154", "p003-tsv00155", 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"p003-tsv00224", "p003-tsv00225", "p003-tsv00226", "p003-tsv00228", "p003-tsv00229", "p003-tsv00230", "p003-tsv00231", "p003-tsv00232", "p003-tsv00233", "p003-tsv00234", "p003-tsv00235", "p003-tsv00237", "p003-tsv00238", "p003-tsv00239", "p003-tsv00240", "p003-tsv00241", "p003-tsv00242", "p003-tsv00244", "p003-tsv00245", "p003-tsv00246", "p003-tsv00250", "p003-tsv00251", "p003-tsv00252", "p003-tsv00253", "p003-tsv00254", "p003-tsv00255", "p003-tsv00256", "p003-tsv00049", "p003-tsv00045", "p003-tsv00258", "p003-tsv00259", "p003-tsv00260", "p003-tsv00261", "p003-tsv00262", "p003-tsv00263", "p003-tsv00264", "p003-tsv00265", "p003-tsv00267", "p003-tsv00268", "p003-tsv00269", "p003-tsv00053", "p003-tsv00057", "p003-tsv00273", "p003-tsv00274", "p003-tsv00275", "p003-tsv00276", "p003-tsv00277", "p003-tsv00278", "p003-tsv00280", "p003-tsv00281", "p003-tsv00282", "p003-tsv00283", "p003-tsv00284", "p003-tsv00285", "p003-tsv00286", "p003-tsv00287", "p003-tsv00288", "p003-tsv00290", "p003-tsv00291", "p003-tsv00292", "p003-tsv00293", "p003-tsv00297", "p003-tsv00298", "p003-tsv00299", "p003-tsv00300", "p003-tsv00301", "p003-tsv00302", "p003-tsv00061", "p003-tsv00304", "p003-tsv00305", "p003-tsv00306", "p003-tsv00307", "p003-tsv00308", "p003-tsv00309", "p003-tsv00311", "p003-tsv00312", "p003-tsv00313", "p003-tsv00314", "p003-tsv00315", "p003-tsv00316", "p003-tsv00317", "p003-tsv00318", "p003-tsv00319", "p003-tsv00320", "p003-tsv00322", "p003-tsv00323", "p003-tsv00324", "p003-tsv00325", "p003-tsv00326", "p003-tsv00327", "p003-tsv00328", "p003-tsv00329", "p003-tsv00331", "p003-tsv00332", "p003-tsv00333", "p003-tsv00334", "p003-tsv00335", "p003-tsv00336", "p003-tsv00337", "p003-tsv00338", "p003-tsv00340", "p003-tsv00341", "p003-tsv00342", "p003-tsv00343", "p003-tsv00065", "p003-tsv00347", "p003-tsv00348", "p003-tsv00349", "p003-tsv00350", "p003-tsv00354", "p003-tsv00355", "p003-tsv00356", "p003-tsv00357", "p003-tsv00358", "p003-tsv00359", "p003-tsv00360", "p003-tsv00361", "p003-tsv00363", "p003-tsv00364", "p003-tsv00365", "p003-tsv00366", "p003-tsv00367", "p003-tsv00369", "p003-tsv00370", "p003-tsv00371", "p003-tsv00372", "p003-tsv00373", "p003-tsv00374", "p003-tsv00376", "p003-tsv00377", "p003-tsv00378", "p003-tsv00379", "p003-tsv00380", "p003-tsv00382", "p003-tsv00383", "p003-tsv00384", "p003-tsv00385", "p003-tsv00386", "p003-tsv00387", "p003-tsv00388", "p003-tsv00390", "p003-tsv00391", "p003-tsv00541", "p003-tsv00395", "p003-tsv00396", "p003-tsv00397", "p003-tsv00398", "p003-tsv00399", "p003-tsv00400", "p003-tsv00401", "p003-tsv00403", "p003-tsv00404", "p003-tsv00405", "p003-tsv00406", "p003-tsv00407", "p003-tsv00408", "p003-tsv00409", "p003-tsv00410", "p003-tsv00411", "p003-tsv00413", "p003-tsv00414", "p003-tsv00415", "p003-tsv00416", "p003-tsv00417", "p003-tsv00419", "p003-tsv00420", "p003-tsv00421", "p003-tsv00422", "p003-tsv00423", "p003-tsv00425", "p003-tsv00426", "p003-tsv00427", "p003-tsv00428", "p003-tsv00429", "p003-tsv00430", "p003-tsv00432", "p003-tsv00433", "p003-tsv00434", "p003-tsv00435", "p003-tsv00436", "p003-tsv00437", "p003-tsv00439", "p003-tsv00440", "p003-tsv00441", "p003-tsv00442", "p003-tsv00446", "p003-tsv00447", "p003-tsv00448", "p003-tsv00449", "p003-tsv00450", "p003-tsv00451", "p003-tsv00452", "p003-tsv00069", "p003-tsv00073", "p003-tsv00454", "p003-tsv00455", "p003-tsv00456", "p003-tsv00457", "p003-tsv00458", "p003-tsv00459", "p003-tsv00460", "p003-tsv00461", "p003-tsv00463", "p003-tsv00464", "p003-tsv00465", "p003-tsv00466", "p003-tsv00467", "p003-tsv00468", "p003-tsv00470", "p003-tsv00471", "p003-tsv00472", "p003-tsv00473", "p003-tsv00474", "p003-tsv00475", "p003-tsv00476", "p003-tsv00477", "p003-tsv00478", "p003-tsv00480", "p003-tsv00481", "p003-tsv00482", "p003-tsv00483", "p003-tsv00484", "p003-tsv00485", "p003-tsv00486", "p003-tsv00488", "p003-tsv00489", "p003-tsv00490", "p003-tsv00491", "p003-tsv00492", "p003-tsv00496", "p003-tsv00497", "p003-tsv00498", "p003-tsv00499", "p003-tsv00500", "p003-tsv00077", "p003-tsv00504", "p003-tsv00505", "p003-tsv00506", "p003-tsv00507", "p003-tsv00508", "p003-tsv00509", "p003-tsv00510", "p003-tsv00511", "p003-tsv00513", "p003-tsv00514", "p003-tsv00515", "p003-tsv00516", "p003-tsv00517", "p003-tsv00521", "p003-tsv00522", "p003-tsv00523", "p003-tsv00524", "p003-tsv00525", "p003-tsv00526", "p003-tsv00527", "p003-tsv00545", "p003-tsv00529", "p003-tsv00530", "p003-tsv00531", "p003-tsv00532", "p003-tsv00533", "p003-tsv00534", "p003-tsv00536", "p003-tsv00537" ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang\nnichts anderes erfordert,\nbedeutet der Ausdruck „Neuseeland“, im geographischen\na)\nSinne verwendet, das neuseeländische Mutterland (ein-\nschließlich der vorgelagerten Inseln), umfaßt aber nicht die\nCook-Inseln, Niue und Tokelau; der Ausdruck umfaßt auch\ndie an das Küstenmeer des neuseeländischen Mutterlands\n(einschließlich der vorgelagerten Inseln) angrenzenden\nGebiete, die nach neuseeländischem Recht und in Überein-\nstimmung mit dem Völkerrecht als Gebiete bezeichnet wur-\nden oder werden, über die Neuseeland Hoheitsrechte zum\nZweck der Erforschung dieser Gebiete oder der Erfor-\nschung, Ausbeutung, Erhaltung oder Bewirtschaftung der\nNaturschätze des Meeres oder des Meeresbodens und des\nMeeresuntergrunds hat;\nbedeutet der Ausdruck „Bundesrepublik Deutschland\", im\nb)\ngeographischen Sinne verwendet, den Geltungsbereich\ndes Grundgesetzes für die Bundesrepublik Deutschland\nund alle Gebiete außerhalb des Küstenmeers der Bundes-\nrepublik Deutschland, in denen die Bundesrepublik\nDeutschland nach deutschem Recht und in Übereinstim-\nmung mit dem Völkerrecht ihre Rechte hinsichtlich des\nMeeresbodens und des Meeresuntergrunds sowie ihrer\nNaturschätze ausüben darf;\nbedeutet der Ausdruck „Person“ natürliche Personen, Ge-\n=\nc\nsellschaften und alle anderen Rechtsträger, die als solche\nder Besteuerung unterliegen;\nd\n=\nbedeutet der Ausdruck „Gesellschaft‘‘ juristische Perso-\nnen oder Rechtsträger, die für die Besteuerung wie juristi-\nsche Personen behandelt werden;\nbedeuten die Ausdrücke „Unternehmen eines Vertrags-\ne)\nstaats\" und „Unternehmen des anderen Vertragsstaats\",\nje nachdem, ein Unternehmen, das von einer in einem Ver-\ntragsstaat ansässigen Person betrieben wird, oder ein Un-\nternehmen, das von einer im anderen Vertragsstaat ansäs-\nsigen Person betrieben wird;\nf)\nbedeutet der Ausdruck „Staatsangehöriger‘\ni) in bezug auf Neuseeland alle natürlichen Personen,\ndie die neuseeländische Staatsangehörigkeit besit-\nzen, und alle juristischen Personen, Personengesell-\nschaften und anderen Personenvereinigungen, die\nnach dem in Neuseeland geltenden Recht errichtet\nworden sind;\nii)\nin bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutschland\nund alle juristischen Personen, Personengesellschaf-\nten und anderen Personenvereinigungen, die nach\ndem in der. Bundesrepublik Deutschland geltenden\nRecht errichtet worden sind;\nbedeutet der Ausdruck „internationaler Verkehr‘ jede Be-\n=\ng\nförderung mit einem Seeschiff oder Luftfahrzeug, das von\neinem Unternehmen mit tatsächlicher Geschäftsleitung in\neinem Vertragsstaat betrieben wird, es sei denn, das See-\nschiff oder Luftfahrzeug wird ausschließlich zwischen Or-\nten im anderen Vertragsstaat betrieben;\nbedeutet der Ausdruck „zuständige Behörde“\nh)\ni) auf seiten Neuseelands den Commissioner of Inland\nRevenue oder seinen bevollmächtigten Vertreter;\nauf seiten der Bundesrepublik Deutschland den Bun-\nil)\ndesminister der Finanzen oder seinen bevollmächtig-\nten Vertreter." }, "pages": [ 3 ], "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang\nnichts anderes erfordert,\nbedeutet der Ausdruck „Neuseeland“, im geographischen\na)\nSinne verwendet, das neuseeländische Mutterland (ein-\nschließlich der vorgelagerten Inseln), umfaßt aber nicht die\nCook-Inseln, Niue und Tokelau; der Ausdruck umfaßt auch\ndie an das Küstenmeer des neuseeländischen Mutterlands\n(einschließlich der vorgelagerten Inseln) angrenzenden\nGebiete, die nach neuseeländischem Recht und in Überein-\nstimmung mit dem Völkerrecht als Gebiete bezeichnet wur-\nden oder werden, über die Neuseeland Hoheitsrechte zum\nZweck der Erforschung dieser Gebiete oder der Erfor-\nschung, Ausbeutung, Erhaltung oder Bewirtschaftung der\nNaturschätze des Meeres oder des Meeresbodens und des\nMeeresuntergrunds hat;\nbedeutet der Ausdruck „Bundesrepublik Deutschland\", im\nb)\ngeographischen Sinne verwendet, den Geltungsbereich\ndes Grundgesetzes für die Bundesrepublik Deutschland\nund alle Gebiete außerhalb des Küstenmeers der Bundes-\nrepublik Deutschland, in denen die Bundesrepublik\nDeutschland nach deutschem Recht und in Übereinstim-\nmung mit dem Völkerrecht ihre Rechte hinsichtlich des\nMeeresbodens und des Meeresuntergrunds sowie ihrer\nNaturschätze ausüben darf;\nbedeutet der Ausdruck „Person“ natürliche Personen, Ge-\n=\nc\nsellschaften und alle anderen Rechtsträger, die als solche\nder Besteuerung unterliegen;\nd\n=\nbedeutet der Ausdruck „Gesellschaft‘‘ juristische Perso-\nnen oder Rechtsträger, die für die Besteuerung wie juristi-\nsche Personen behandelt werden;\nbedeuten die Ausdrücke „Unternehmen eines Vertrags-\ne)\nstaats\" und „Unternehmen des anderen Vertragsstaats\",\nje nachdem, ein Unternehmen, das von einer in einem Ver-\ntragsstaat ansässigen Person betrieben wird, oder ein Un-\nternehmen, das von einer im anderen Vertragsstaat ansäs-\nsigen Person betrieben wird;\nf)\nbedeutet der Ausdruck „Staatsangehöriger‘\ni) in bezug auf Neuseeland alle natürlichen Personen,\ndie die neuseeländische Staatsangehörigkeit besit-\nzen, und alle juristischen Personen, Personengesell-\nschaften und anderen Personenvereinigungen, die\nnach dem in Neuseeland geltenden Recht errichtet\nworden sind;\nii)\nin bezug auf die Bundesrepublik Deutschland alle\nDeutschen im Sinne des Artikels 116 Absatz 1 des\nGrundgesetzes für die Bundesrepublik Deutschland\nund alle juristischen Personen, Personengesellschaf-\nten und anderen Personenvereinigungen, die nach\ndem in der. Bundesrepublik Deutschland geltenden\nRecht errichtet worden sind;\nbedeutet der Ausdruck „internationaler Verkehr‘ jede Be-\n=\ng\nförderung mit einem Seeschiff oder Luftfahrzeug, das von\neinem Unternehmen mit tatsächlicher Geschäftsleitung in\neinem Vertragsstaat betrieben wird, es sei denn, das See-\nschiff oder Luftfahrzeug wird ausschließlich zwischen Or-\nten im anderen Vertragsstaat betrieben;\nbedeutet der Ausdruck „zuständige Behörde“\nh)\ni) auf seiten Neuseelands den Commissioner of Inland\nRevenue oder seinen bevollmächtigten Vertreter;\nauf seiten der Bundesrepublik Deutschland den Bun-\nil)\ndesminister der Finanzen oder seinen bevollmächtig-\nten Vertreter." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-003-line-148", "pdf-003-line-150", "pdf-004-line-004", "pdf-004-line-006", "pdf-004-line-008" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 67.55031264582361, 752.9954620190728, 295.9478861409239, 770.4361657349556 ], "source_line_ids": [ "pdf-003-line-148", "pdf-003-line-150" ], "source_page": 3 }, { "bbox": [ 61.73655622958469, 69.20914172969418, 291.24151189920667, 96.06228872081552 ], "source_line_ids": [ "pdf-004-line-004", "pdf-004-line-006", "pdf-004-line-008" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv00549", "p003-tsv00550", "p003-tsv00551", "p003-tsv00552", "p003-tsv00553", "p003-tsv00554", "p003-tsv00555", "p003-tsv00556", "p003-tsv00557", "p003-tsv00561", "p003-tsv00562", "p003-tsv00563", "p003-tsv00564", "p003-tsv00565", "p003-tsv00566", "p003-tsv00567", "p003-tsv00568", "p004-tsv00020", "p004-tsv00021", "p004-tsv00022", "p004-tsv00023", "p004-tsv00024", "p004-tsv00025", "p004-tsv00026", "p004-tsv00027", "p004-tsv00028", "p004-tsv00030", "p004-tsv00031", "p004-tsv00032", "p004-tsv00033", "p004-tsv00034", "p004-tsv00035", "p004-tsv00036", "p004-tsv00037", "p004-tsv00038", "p004-tsv00039", "p004-tsv00040", "p004-tsv00042", "p004-tsv00043", "p004-tsv00044", "p004-tsv00045", "p004-tsv00046", "p004-tsv00047" ], "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-\ntragsstaat hat, wenn der Zusammenhang nichts anderes erfor-\ndert, jeder im Abkommen nicht definierte Ausdruck die Bedeu-\ntung, die ihm nach dem Recht dieses Staates über die Steuern\nzukommt, für die das Abkommen gilt." }, "pages": [ 3, 4 ], "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-\ntragsstaat hat, wenn der Zusammenhang nichts anderes erfor-\ndert, jeder im Abkommen nicht definierte Ausdruck die Bedeu-\ntung, die ihm nach dem Recht dieses Staates über die Steuern\nzukommt, für die das Abkommen gilt." } ], "title": "Artikel 3\nAllgemeine Begriffsbestimmungen" }, { "body_sha256": "7d562927d0a6b23e5beba0b6ce0574a6dab7fa660bbf3141f2c9a1211ddfe881", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-014", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-022", "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-028" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.290247316845544, 132.88155212101282, 291.7952029864676, 217.59354159815848 ], "source_line_ids": [ "pdf-004-line-014", "pdf-004-line-016", "pdf-004-line-018", "pdf-004-line-020", "pdf-004-line-022", "pdf-004-line-023", "pdf-004-line-025", "pdf-004-line-027", "pdf-004-line-028" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00059", "p004-tsv00060", "p004-tsv00061", "p004-tsv00062", "p004-tsv00063", "p004-tsv00064", "p004-tsv00065", "p004-tsv00066", "p004-tsv00068", "p004-tsv00069", "p004-tsv00070", "p004-tsv00071", "p004-tsv00072", "p004-tsv00073", "p004-tsv00074", "p004-tsv00075", "p004-tsv00077", "p004-tsv00078", "p004-tsv00079", "p004-tsv00080", "p004-tsv00081", "p004-tsv00082", "p004-tsv00083", "p004-tsv00084", "p004-tsv00085", "p004-tsv00086", "p004-tsv00088", "p004-tsv00089", "p004-tsv00090", "p004-tsv00091", "p004-tsv00092", "p004-tsv00093", "p004-tsv00094", "p004-tsv00095", "p004-tsv00097", "p004-tsv00098", "p004-tsv00099", "p004-tsv00100", "p004-tsv00101", "p004-tsv00102", "p004-tsv00103", "p004-tsv00105", "p004-tsv00106", "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-tsv00121", "p004-tsv00122", "p004-tsv00123", "p004-tsv00124", "p004-tsv00125", "p004-tsv00127", "p004-tsv00128", "p004-tsv00129", "p004-tsv00130", "p004-tsv00131", "p004-tsv00132", "p004-tsv00133", "p004-tsv00134", "p004-tsv00135", "p004-tsv00137", "p004-tsv00138" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragsstaat ansässige Person‘ eine Person,\ndie nach dem Recht dieses Staates dort auf Grund ihres\nWohnsitzes, ihres ständigen Aufenthalts, des Ortes ihrer Ge-\nschäftsleitung oder eines anderen ähnlichen Merkmals steu-\nerpflichtig ist. Der Ausdruck umfaßt jedoch nicht eine Person,\ndie in diesem Staat nur mit Einkünften aus Quellen in diesem\nStaat oder mit in diesem Staat gelegenem Vermögen steuer-\npflichtig ist." }, "pages": [ 4 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragsstaat ansässige Person‘ eine Person,\ndie nach dem Recht dieses Staates dort auf Grund ihres\nWohnsitzes, ihres ständigen Aufenthalts, des Ortes ihrer Ge-\nschäftsleitung oder eines anderen ähnlichen Merkmals steu-\nerpflichtig ist. Der Ausdruck umfaßt jedoch nicht eine Person,\ndie in diesem Staat nur mit Einkünften aus Quellen in diesem\nStaat oder mit in diesem Staat gelegenem Vermögen steuer-\npflichtig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-035", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-041", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-047", "pdf-004-line-048", "pdf-004-line-053", "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-061", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-077" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.290247316845544, 223.68394607037158, 292.072048530098, 436.84810259782967 ], "source_line_ids": [ "pdf-004-line-030", "pdf-004-line-032", "pdf-004-line-035", "pdf-004-line-036", "pdf-004-line-038", "pdf-004-line-041", "pdf-004-line-042", "pdf-004-line-044", "pdf-004-line-046", "pdf-004-line-047", "pdf-004-line-048", "pdf-004-line-053", "pdf-004-line-054", "pdf-004-line-056", "pdf-004-line-058", "pdf-004-line-061", "pdf-004-line-064", "pdf-004-line-066", "pdf-004-line-069", "pdf-004-line-071", "pdf-004-line-072", "pdf-004-line-074", "pdf-004-line-076", "pdf-004-line-077" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00142", "p004-tsv00143", "p004-tsv00144", "p004-tsv00145", "p004-tsv00146", "p004-tsv00147", "p004-tsv00148", "p004-tsv00149", "p004-tsv00150", "p004-tsv00151", "p004-tsv00152", "p004-tsv00154", "p004-tsv00155", "p004-tsv00156", "p004-tsv00157", "p004-tsv00158", "p004-tsv00162", "p004-tsv00163", "p004-tsv00164", "p004-tsv00165", "p004-tsv00166", "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-tsv00185", "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-tsv00202", "p004-tsv00203", "p004-tsv00204", "p004-tsv00206", "p004-tsv00207", "p004-tsv00208", "p004-tsv00209", "p004-tsv00210", "p004-tsv00211", "p004-tsv00212", "p004-tsv00214", "p004-tsv00226", "p004-tsv00227", "p004-tsv00228", "p004-tsv00229", "p004-tsv00230", "p004-tsv00231", "p004-tsv00232", "p004-tsv00233", "p004-tsv00234", "p004-tsv00218", "p004-tsv00222", "p004-tsv00236", "p004-tsv00237", "p004-tsv00238", "p004-tsv00239", "p004-tsv00240", "p004-tsv00241", "p004-tsv00242", "p004-tsv00244", "p004-tsv00245", "p004-tsv00246", "p004-tsv00247", "p004-tsv00248", "p004-tsv00249", "p004-tsv00250", "p004-tsv00251", "p004-tsv00252", "p004-tsv00254", "p004-tsv00255", "p004-tsv00256", "p004-tsv00257", "p004-tsv00258", "p004-tsv00259", "p004-tsv00260", "p004-tsv00261", "p004-tsv00262", "p004-tsv00263", "p004-tsv00264", "p004-tsv00265", "p004-tsv00266", "p004-tsv00268", "p004-tsv00269", "p004-tsv00270", "p004-tsv00274", "p004-tsv00275", "p004-tsv00276", "p004-tsv00277", "p004-tsv00278", "p004-tsv00279", "p004-tsv00280", "p004-tsv00281", "p004-tsv00282", "p004-tsv00284", "p004-tsv00285", "p004-tsv00286", "p004-tsv00287", "p004-tsv00288", "p004-tsv00289", "p004-tsv00290", "p004-tsv00291", "p004-tsv00292", "p004-tsv00293", "p004-tsv00294", "p004-tsv00295", "p004-tsv00297", "p004-tsv00298", "p004-tsv00299", "p004-tsv00300", "p004-tsv00301", "p004-tsv00302", "p004-tsv00306", "p004-tsv00307", "p004-tsv00308", "p004-tsv00309", "p004-tsv00310", "p004-tsv00311", "p004-tsv00312", "p004-tsv00313", "p004-tsv00336", "p004-tsv00340", "p004-tsv00315", "p004-tsv00316", "p004-tsv00317", "p004-tsv00318", "p004-tsv00319", "p004-tsv00320", "p004-tsv00321", "p004-tsv00322", "p004-tsv00323", "p004-tsv00325", "p004-tsv00326", "p004-tsv00327", "p004-tsv00328", "p004-tsv00329", "p004-tsv00330", "p004-tsv00332" ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-\ntragsstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Staat ansässig, in dem sie über\neine ständige Wohnstätte verfügt; verfügt sie in beiden\nStaaten über eine ständige Wohnstätte, so gilt sie als in\ndem Staat ansässig, zu dem sie die engeren persönlichen\nund wirtschaftlichen Beziehungen hat (Mittelpunkt der Le-\nbensinteressen).\nKann nicht bestimmt werden, in welchem Staat die Person\nb\n=\nden Mittelpunkt ihrer Lebensinteressen hat, oder verfügt\nsie in keinem der Staaten über eine ständige Wohnstätte,\nso gilt sie als in dem Staat ansässig, in dem sie ihren ge-\nwöhnlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in beiden\nStaaten oder in keinem der Staaten, so gilt sie als in dem\nStaat ansässig, dessen Staatsangehöriger sie ist.\nIst die Person Staatsangehöriger beider Staaten oder kei-\nd\n=\nnes der Staaten, so regeln die zuständigen Behörden der\nVertragsstaaten die Frage in gegenseitigem Einverneh-\nmen." }, "pages": [ 4 ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-\ntragsstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Staat ansässig, in dem sie über\neine ständige Wohnstätte verfügt; verfügt sie in beiden\nStaaten über eine ständige Wohnstätte, so gilt sie als in\ndem Staat ansässig, zu dem sie die engeren persönlichen\nund wirtschaftlichen Beziehungen hat (Mittelpunkt der Le-\nbensinteressen).\nKann nicht bestimmt werden, in welchem Staat die Person\nb\n=\nden Mittelpunkt ihrer Lebensinteressen hat, oder verfügt\nsie in keinem der Staaten über eine ständige Wohnstätte,\nso gilt sie als in dem Staat ansässig, in dem sie ihren ge-\nwöhnlichen Aufenthalt hat.\nc) Hat die Person ihren gewöhnlichen Aufenthalt in beiden\nStaaten oder in keinem der Staaten, so gilt sie als in dem\nStaat ansässig, dessen Staatsangehöriger sie ist.\nIst die Person Staatsangehöriger beider Staaten oder kei-\nd\n=\nnes der Staaten, so regeln die zuständigen Behörden der\nVertragsstaaten die Frage in gegenseitigem Einverneh-\nmen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "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" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.01340177321512, 444.32268990463666, 291.24151189920667, 509.65611969746794 ], "source_line_ids": [ "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" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00344", "p004-tsv00345", "p004-tsv00346", "p004-tsv00347", "p004-tsv00348", "p004-tsv00349", "p004-tsv00350", "p004-tsv00351", "p004-tsv00352", "p004-tsv00353", "p004-tsv00355", "p004-tsv00356", "p004-tsv00357", "p004-tsv00358", "p004-tsv00359", "p004-tsv00360", "p004-tsv00361", "p004-tsv00362", "p004-tsv00363", "p004-tsv00365", "p004-tsv00366", "p004-tsv00367", "p004-tsv00368", "p004-tsv00369", "p004-tsv00370", "p004-tsv00372", "p004-tsv00373", "p004-tsv00374", "p004-tsv00375", "p004-tsv00376", "p004-tsv00377", "p004-tsv00379", "p004-tsv00380", "p004-tsv00381", "p004-tsv00382", "p004-tsv00383", "p004-tsv00384", "p004-tsv00385", "p004-tsv00386", "p004-tsv00388", "p004-tsv00389", "p004-tsv00390", "p004-tsv00391", "p004-tsv00392", "p004-tsv00393", "p004-tsv00394", "p004-tsv00395", "p004-tsv00396", "p004-tsv00398", "p004-tsv00399", "p004-tsv00400", "p004-tsv00401", "p004-tsv00402", "p004-tsv00403", "p004-tsv00404" ], "text": "(3) Istnach Absatz 1 eine andere als eine natürliche Person\nin beiden Vertragsstaaten ansässig, so werden sich die zu-\nständigen Behörden der Vertragsstaaten in gegenseitigem\nEinvernehmen bemühen, die Frage unter Berücksichtigung\ndes Ortes der tatsächlichen Geschäftsleitung, des Ortes, an\ndem die Person eingetragen oder auf andere Weise errichtet\nist, oder sonstiger maßgebender Faktoren zu regeln." }, "pages": [ 4 ], "text": "(3) Istnach Absatz 1 eine andere als eine natürliche Person\nin beiden Vertragsstaaten ansässig, so werden sich die zu-\nständigen Behörden der Vertragsstaaten in gegenseitigem\nEinvernehmen bemühen, die Frage unter Berücksichtigung\ndes Ortes der tatsächlichen Geschäftsleitung, des Ortes, an\ndem die Person eingetragen oder auf andere Weise errichtet\nist, oder sonstiger maßgebender Faktoren zu regeln." } ], "title": "Artikel 4\nAnsässige Personen" }, { "body_sha256": "0a0713dc56155c362b26ddcdbefec111cf9e5c11eff8a4e29ce02336352751d2", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-096", "pdf-004-line-099", "pdf-004-line-100", "pdf-004-line-102" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 62.56709286047597, 548.136402499178, 291.7952029864676, 584.9556658993752 ], "source_line_ids": [ "pdf-004-line-096", "pdf-004-line-099", "pdf-004-line-100", "pdf-004-line-102" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00415", "p004-tsv00416", "p004-tsv00417", "p004-tsv00418", "p004-tsv00419", "p004-tsv00420", "p004-tsv00421", "p004-tsv00422", "p004-tsv00424", "p004-tsv00425", "p004-tsv00426", "p004-tsv00427", "p004-tsv00428", "p004-tsv00429", "p004-tsv00430", "p004-tsv00432", "p004-tsv00433", "p004-tsv00434", "p004-tsv00435", "p004-tsv00436", "p004-tsv00437", "p004-tsv00438", "p004-tsv00440" ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebstätte‘ eine feste Geschäftseinrichtung, durch die die\nTätigkeit eines Unternehmens ganz oder teilweise ausgeübt\nwird." }, "pages": [ 4 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebstätte‘ eine feste Geschäftseinrichtung, durch die die\nTätigkeit eines Unternehmens ganz oder teilweise ausgeübt\nwird." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-104", "pdf-004-line-107", "pdf-004-line-109", "pdf-004-line-111", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-120" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.67447503499766, 590.7692338046695, 292.90258516098925, 707.5942650443933 ], "source_line_ids": [ "pdf-004-line-104", "pdf-004-line-107", "pdf-004-line-109", "pdf-004-line-111", "pdf-004-line-113", "pdf-004-line-114", "pdf-004-line-116", "pdf-004-line-118", "pdf-004-line-120" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00444", "p004-tsv00445", "p004-tsv00446", "p004-tsv00447", "p004-tsv00448", "p004-tsv00449", "p004-tsv00453", "p004-tsv00454", "p004-tsv00455", "p004-tsv00456", "p004-tsv00457", "p004-tsv00460", "p004-tsv00461", "p004-tsv00462", "p004-tsv00464", "p004-tsv00465", "p004-tsv00466", "p004-tsv00469", "p004-tsv00470", "p004-tsv00471", "p004-tsv00473", "p004-tsv00474", "p004-tsv00475", "p004-tsv00476", "p004-tsv00480", "p004-tsv00481", "p004-tsv00482", "p004-tsv00483", "p004-tsv00484", "p004-tsv00485", "p004-tsv00486", "p004-tsv00487", "p004-tsv00488", "p004-tsv00490", "p004-tsv00491", "p004-tsv00492", "p004-tsv00493", "p004-tsv00494", "p004-tsv00495", "p004-tsv00496", "p004-tsv00497", "p004-tsv00498", "p004-tsv00500" ], "text": "(2) Der Ausdruck „Betriebstätte‘ umfaßt insbesondere:\na) einen Ort der Leitung,\nb) eine Zweigniederlassung,\nc) eine Geschäftsstelle,\nd) eine Fabrikationsstätte,\ne) eine Werkstätte und\nf) ein Bergwerk, ein Öl- oder Gasvorkommen, einen Stein-\nbruch oder eine andere Stätte der Ausbeutung von Boden-\nschätzen." }, "pages": [ 4 ], "text": "(2) Der Ausdruck „Betriebstätte‘ umfaßt insbesondere:\na) einen Ort der Leitung,\nb) eine Zweigniederlassung,\nc) eine Geschäftsstelle,\nd) eine Fabrikationsstätte,\ne) eine Werkstätte und\nf) ein Bergwerk, ein Öl- oder Gasvorkommen, einen Stein-\nbruch oder eine andere Stätte der Ausbeutung von Boden-\nschätzen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-122", "pdf-004-line-124" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 63.951320578628085, 714.5151792173627, 292.90258516098925, 731.6790463663268 ], "source_line_ids": [ "pdf-004-line-122", "pdf-004-line-124" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00504", "p004-tsv00505", "p004-tsv00506", "p004-tsv00507", "p004-tsv00508", "p004-tsv00509", "p004-tsv00510", "p004-tsv00511", "p004-tsv00512", "p004-tsv00513", "p004-tsv00515", "p004-tsv00516", "p004-tsv00517", "p004-tsv00518", "p004-tsv00519", "p004-tsv00520", "p004-tsv00521" ], "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-\ntriebstätte, wenn ihre Dauer zwölf Monate überschreitet." }, "pages": [ 4 ], "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-\ntriebstätte, wenn ihre Dauer zwölf Monate überschreitet." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-004-line-126", "pdf-004-line-128", "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007", "pdf-005-line-010", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-017", "pdf-005-line-020", "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-023", "pdf-005-line-026", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-030", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-042", "pdf-005-line-044", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-055", "pdf-005-line-057" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 62.290247316845544, 746.0745478461033, 291.24151189920667, 763.792088128905 ], "source_line_ids": [ "pdf-004-line-126", "pdf-004-line-128" ], "source_page": 4 }, { "bbox": [ 68.10400373308447, 71.14699769812562, 297.8858049463369, 311.99481091746134 ], "source_line_ids": [ "pdf-005-line-003", "pdf-005-line-006", "pdf-005-line-007", "pdf-005-line-010", "pdf-005-line-013", "pdf-005-line-014", "pdf-005-line-017", "pdf-005-line-020", "pdf-005-line-021", "pdf-005-line-022", "pdf-005-line-023", "pdf-005-line-026", "pdf-005-line-027", "pdf-005-line-029", "pdf-005-line-030", "pdf-005-line-031", "pdf-005-line-032", "pdf-005-line-034", "pdf-005-line-036", "pdf-005-line-039", "pdf-005-line-040", "pdf-005-line-042", "pdf-005-line-044", "pdf-005-line-048", "pdf-005-line-049", "pdf-005-line-052", "pdf-005-line-054", "pdf-005-line-055", "pdf-005-line-057" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv00525", "p004-tsv00526", "p004-tsv00527", "p004-tsv00528", "p004-tsv00529", "p004-tsv00530", "p004-tsv00531", "p004-tsv00533", "p004-tsv00534", "p004-tsv00535", "p004-tsv00536", "p004-tsv00537", "p005-tsv00010", "p005-tsv00011", "p005-tsv00012", "p005-tsv00013", "p005-tsv00014", "p005-tsv00015", "p005-tsv00016", "p005-tsv00018", "p005-tsv00019", "p005-tsv00020", "p005-tsv00021", "p005-tsv00022", "p005-tsv00023", "p005-tsv00024", "p005-tsv00025", "p005-tsv00026", "p005-tsv00028", "p005-tsv00029", "p005-tsv00030", "p005-tsv00034", "p005-tsv00035", "p005-tsv00036", "p005-tsv00037", "p005-tsv00038", "p005-tsv00039", "p005-tsv00040", "p005-tsv00041", "p005-tsv00042", "p005-tsv00059", "p005-tsv00044", "p005-tsv00045", "p005-tsv00046", "p005-tsv00047", "p005-tsv00048", "p005-tsv00049", "p005-tsv00053", "p005-tsv00054", "p005-tsv00055", "p005-tsv00067", "p005-tsv00068", "p005-tsv00069", "p005-tsv00070", "p005-tsv00071", "p005-tsv00072", "p005-tsv00073", "p005-tsv00074", "p005-tsv00063", "p005-tsv00096", "p005-tsv00076", "p005-tsv00077", "p005-tsv00078", "p005-tsv00079", "p005-tsv00080", "p005-tsv00081", "p005-tsv00082", "p005-tsv00084", "p005-tsv00085", "p005-tsv00086", "p005-tsv00087", "p005-tsv00088", "p005-tsv00089", "p005-tsv00090", "p005-tsv00092", "p005-tsv00108", "p005-tsv00109", "p005-tsv00110", "p005-tsv00111", "p005-tsv00112", "p005-tsv00113", "p005-tsv00114", "p005-tsv00100", "p005-tsv00104", "p005-tsv00116", "p005-tsv00117", "p005-tsv00118", "p005-tsv00119", "p005-tsv00120", "p005-tsv00121", "p005-tsv00122", "p005-tsv00123", "p005-tsv00125", "p005-tsv00126", "p005-tsv00127", "p005-tsv00128", "p005-tsv00129", "p005-tsv00130", "p005-tsv00134", "p005-tsv00135", "p005-tsv00136", "p005-tsv00137", "p005-tsv00138", "p005-tsv00139", "p005-tsv00140", "p005-tsv00214", "p005-tsv00142", "p005-tsv00143", "p005-tsv00144", "p005-tsv00145", "p005-tsv00146", "p005-tsv00147", "p005-tsv00148", "p005-tsv00149", "p005-tsv00151", "p005-tsv00152", "p005-tsv00153", "p005-tsv00154", "p005-tsv00155", "p005-tsv00156", "p005-tsv00157", "p005-tsv00158", "p005-tsv00160", "p005-tsv00161", "p005-tsv00165", "p005-tsv00166", "p005-tsv00167", "p005-tsv00168", "p005-tsv00169", "p005-tsv00170", "p005-tsv00171", "p005-tsv00172", "p005-tsv00174", "p005-tsv00175", "p005-tsv00176", "p005-tsv00177", "p005-tsv00178", "p005-tsv00179", "p005-tsv00180", "p005-tsv00181", "p005-tsv00183", "p005-tsv00184", "p005-tsv00185", "p005-tsv00186", "p005-tsv00187", "p005-tsv00188", "p005-tsv00189", "p005-tsv00190", "p005-tsv00192", "p005-tsv00193", "p005-tsv00194", "p005-tsv00195", "p005-tsv00196", "p005-tsv00197", "p005-tsv00198", "p005-tsv00199", "p005-tsv00201", "p005-tsv00202", "p005-tsv00203", "p005-tsv00204", "p005-tsv00205", "p005-tsv00206", "p005-tsv00208", "p005-tsv00209", "p005-tsv00210" ], "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Ar-\ntikels gelten nicht als Betriebstätten:\na) Einrichtungen, die ausschließlich zur Lagerung, Ausstel-\nlung oder Auslieferung von Gütern oder Waren des Unter-\nnehmens benutzt werden;\nb) Bestände von Gütern oder Waren des Unternehmens, die\n=\nausschließlich zur Lagerung, Ausstellung oder Ausliefe-\nrung unterhalten werden;\nBestände von Gütern oder Waren des Unternehmens, die\n~~\nc\nausschließlich zu dem Zweck unterhalten werden, durch\nein anderes Unternehmen bearbeitet oder verarbeitet zu\nwerden;\neine feste Geschäftseinrichtung, die ausschließlich zu dem\nd\n=\nZweck unterhalten wird, für das Unternehmen Güter oder\nWaren einzukaufen oder Informationen zu beschaffen;\neine feste Geschäftseinrichtung, die ausschließlich zu dem\ne\nZweck unterhalten wird, für das Unternehmen andere Tä-\ntigkeiten auszuüben, die vorbereitender Art sind oder eine\nHilfstätigkeit darstellen;\nf) eine feste Geschäftseinrichtung, die ausschließlich zu dem\nZweck unterhalten wird, mehrere der unter den Buchsta-\nben a bis e genannten Tätigkeiten auszuüben, vorausge-\nsetzt, daß die sich daraus ergebende Gesamttatigkeit der\nfesten Geschäftseinrichtung vorbereitender Art ist oder\neine Hilfstätigkeit darstellt." }, "pages": [ 4, 5 ], "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Ar-\ntikels gelten nicht als Betriebstätten:\na) Einrichtungen, die ausschließlich zur Lagerung, Ausstel-\nlung oder Auslieferung von Gütern oder Waren des Unter-\nnehmens benutzt werden;\nb) Bestände von Gütern oder Waren des Unternehmens, die\n=\nausschließlich zur Lagerung, Ausstellung oder Ausliefe-\nrung unterhalten werden;\nBestände von Gütern oder Waren des Unternehmens, die\n~~\nc\nausschließlich zu dem Zweck unterhalten werden, durch\nein anderes Unternehmen bearbeitet oder verarbeitet zu\nwerden;\neine feste Geschäftseinrichtung, die ausschließlich zu dem\nd\n=\nZweck unterhalten wird, für das Unternehmen Güter oder\nWaren einzukaufen oder Informationen zu beschaffen;\neine feste Geschäftseinrichtung, die ausschließlich zu dem\ne\nZweck unterhalten wird, für das Unternehmen andere Tä-\ntigkeiten auszuüben, die vorbereitender Art sind oder eine\nHilfstätigkeit darstellen;\nf) eine feste Geschäftseinrichtung, die ausschließlich zu dem\nZweck unterhalten wird, mehrere der unter den Buchsta-\nben a bis e genannten Tätigkeiten auszuüben, vorausge-\nsetzt, daß die sich daraus ergebende Gesamttatigkeit der\nfesten Geschäftseinrichtung vorbereitender Art ist oder\neine Hilfstätigkeit darstellt." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-059", "pdf-005-line-060", "pdf-005-line-063", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-078", "pdf-005-line-080" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.16608492767148, 319.46939822426833, 300.9311059262716, 431.5882078263729 ], "source_line_ids": [ "pdf-005-line-059", "pdf-005-line-060", "pdf-005-line-063", "pdf-005-line-064", "pdf-005-line-066", "pdf-005-line-068", "pdf-005-line-070", "pdf-005-line-072", "pdf-005-line-074", "pdf-005-line-077", "pdf-005-line-078", "pdf-005-line-080" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00218", "p005-tsv00219", "p005-tsv00220", "p005-tsv00221", "p005-tsv00222", "p005-tsv00223", "p005-tsv00224", "p005-tsv00225", "p005-tsv00226", "p005-tsv00227", "p005-tsv00229", "p005-tsv00230", "p005-tsv00231", "p005-tsv00232", "p005-tsv00233", "p005-tsv00234", "p005-tsv00235", "p005-tsv00236", "p005-tsv00237", "p005-tsv00238", "p005-tsv00239", "p005-tsv00241", "p005-tsv00242", "p005-tsv00243", "p005-tsv00244", "p005-tsv00245", "p005-tsv00246", "p005-tsv00247", "p005-tsv00248", "p005-tsv00249", "p005-tsv00250", "p005-tsv00254", "p005-tsv00255", "p005-tsv00256", "p005-tsv00257", "p005-tsv00258", "p005-tsv00259", "p005-tsv00260", "p005-tsv00261", "p005-tsv00262", "p005-tsv00266", "p005-tsv00267", "p005-tsv00268", "p005-tsv00269", "p005-tsv00270", "p005-tsv00271", "p005-tsv00272", "p005-tsv00273", "p005-tsv00274", "p005-tsv00276", "p005-tsv00277", "p005-tsv00278", "p005-tsv00279", "p005-tsv00280", "p005-tsv00281", "p005-tsv00282", "p005-tsv00283", "p005-tsv00284", "p005-tsv00285", "p005-tsv00286", "p005-tsv00287", "p005-tsv00289", "p005-tsv00290", "p005-tsv00291", "p005-tsv00292", "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", "p005-tsv00312", "p005-tsv00313", "p005-tsv00314", "p005-tsv00315", "p005-tsv00316", "p005-tsv00317", "p005-tsv00318", "p005-tsv00320", "p005-tsv00321", "p005-tsv00322", "p005-tsv00323", "p005-tsv00324", "p005-tsv00325", "p005-tsv00326", "p005-tsv00327", "p005-tsv00329", "p005-tsv00330", "p005-tsv00331", "p005-tsv00332", "p005-tsv00333", "p005-tsv00334", "p005-tsv00335", "p005-tsv00336", "p005-tsv00338", "p005-tsv00339", "p005-tsv00340", "p005-tsv00341", "p005-tsv00342", "p005-tsv00343" ], "text": "(5) Ist eine Person - mit Ausnahme eines unabhängigen Ver-\ntreters im Sinne des Absatzes 6 - für ein Unternehmen tätig\nund besitzt sie in einem Vertragsstaat die Vollmacht, im Na-\nmen des Unternehmens Verträge abzuschließen, und übt sie ©\ndie Vollmacht dort gewöhnlich aus, so wird das Unternehmen\nungeachtet der Absätze 1 und 2 so behandelt, als habe es in\ndiesem Staat für alle von der Person für das Unternehmen aus-\ngeübten Tätigkeiten eine Betriebstätte, es sein denn, diese\nTätigkeiten beschränken sich auf die in Absatz 4 genannten\nTätigkeiten, die, würden sie durch eine feste Geschäftsein-\nrichtung ausgeübt, diese Einrichtung nach dem genannten Ab-\nsatz nicht zu einer Betriebstätte machten." }, "pages": [ 5 ], "text": "(5) Ist eine Person - mit Ausnahme eines unabhängigen Ver-\ntreters im Sinne des Absatzes 6 - für ein Unternehmen tätig\nund besitzt sie in einem Vertragsstaat die Vollmacht, im Na-\nmen des Unternehmens Verträge abzuschließen, und übt sie ©\ndie Vollmacht dort gewöhnlich aus, so wird das Unternehmen\nungeachtet der Absätze 1 und 2 so behandelt, als habe es in\ndiesem Staat für alle von der Person für das Unternehmen aus-\ngeübten Tätigkeiten eine Betriebstätte, es sein denn, diese\nTätigkeiten beschränken sich auf die in Absatz 4 genannten\nTätigkeiten, die, würden sie durch eine feste Geschäftsein-\nrichtung ausgeübt, diese Einrichtung nach dem genannten Ab-\nsatz nicht zu einer Betriebstätte machten." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.4429304713019, 438.23228543242357, 295.9478861409239, 493.5995988161789 ], "source_line_ids": [ "pdf-005-line-082", "pdf-005-line-084", "pdf-005-line-086", "pdf-005-line-088", "pdf-005-line-090", "pdf-005-line-093" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00347", "p005-tsv00348", "p005-tsv00349", "p005-tsv00350", "p005-tsv00351", "p005-tsv00352", "p005-tsv00353", "p005-tsv00354", "p005-tsv00355", "p005-tsv00357", "p005-tsv00358", "p005-tsv00359", "p005-tsv00360", "p005-tsv00361", "p005-tsv00362", "p005-tsv00363", "p005-tsv00364", "p005-tsv00365", "p005-tsv00366", "p005-tsv00368", "p005-tsv00369", "p005-tsv00370", "p005-tsv00371", "p005-tsv00372", "p005-tsv00373", "p005-tsv00374", "p005-tsv00375", "p005-tsv00376", "p005-tsv00378", "p005-tsv00379", "p005-tsv00380", "p005-tsv00381", "p005-tsv00382", "p005-tsv00383", "p005-tsv00384", "p005-tsv00386", "p005-tsv00387", "p005-tsv00388", "p005-tsv00389", "p005-tsv00390", "p005-tsv00391", "p005-tsv00393" ], "text": "(6) Ein Unternehmen wird nicht schon deshalb so behandelt,\nals habe es eine Betriebstätte in einem Vertragsstaat, weil es\ndort seine Tätigkeit durch einen Makler, Kommissionär oder ei-\nnen anderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätigkeit\nhandeln." }, "pages": [ 5 ], "text": "(6) Ein Unternehmen wird nicht schon deshalb so behandelt,\nals habe es eine Betriebstätte in einem Vertragsstaat, weil es\ndort seine Tätigkeit durch einen Makler, Kommissionär oder ei-\nnen anderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätigkeit\nhandeln." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-005-line-095", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-105" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 61.73655622958469, 500.24367642222956, 298.99318712085864, 555.334153239066 ], "source_line_ids": [ "pdf-005-line-095", "pdf-005-line-097", "pdf-005-line-099", "pdf-005-line-100", "pdf-005-line-102", "pdf-005-line-105" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00397", "p005-tsv00398", "p005-tsv00399", "p005-tsv00400", "p005-tsv00401", "p005-tsv00402", "p005-tsv00403", "p005-tsv00404", "p005-tsv00405", "p005-tsv00407", "p005-tsv00408", "p005-tsv00409", "p005-tsv00410", "p005-tsv00411", "p005-tsv00412", "p005-tsv00413", "p005-tsv00414", "p005-tsv00416", "p005-tsv00417", "p005-tsv00418", "p005-tsv00419", "p005-tsv00420", "p005-tsv00421", "p005-tsv00422", "p005-tsv00426", "p005-tsv00427", "p005-tsv00428", "p005-tsv00429", "p005-tsv00430", "p005-tsv00431", "p005-tsv00432", "p005-tsv00433", "p005-tsv00434", "p005-tsv00438", "p005-tsv00439", "p005-tsv00440", "p005-tsv00441", "p005-tsv00442", "p005-tsv00443", "p005-tsv00444", "p005-tsv00445", "p005-tsv00446", "p005-tsv00447", "p005-tsv00449", "p005-tsv00450", "p005-tsv00451", "p005-tsv00452", "p005-tsv00453", "p005-tsv00454" ], "text": "(7) Allein dadurch, daß eine in einem Vertragsstaat ansäs-\nsige Gesellschaft eine Gesellschaft beherrscht oder von einer\nGesellschaft beherrscht wird, die im anderen Vertragsstaat\nansässig ist oder dort (entweder durch eine Betriebstatte oder.\nauf andere Weise) ihre Tätigkeit ausübt, wird keine der beiden\n. Gesellschaften zur Betriebstätte der anderen." }, "pages": [ 5 ], "text": "(7) Allein dadurch, daß eine in einem Vertragsstaat ansäs-\nsige Gesellschaft eine Gesellschaft beherrscht oder von einer\nGesellschaft beherrscht wird, die im anderen Vertragsstaat\nansässig ist oder dort (entweder durch eine Betriebstatte oder.\nauf andere Weise) ihre Tätigkeit ausübt, wird keine der beiden\n. Gesellschaften zur Betriebstätte der anderen." } ], "title": "Artikel 5\nBetriebstätte" }, { "body_sha256": "5208f022554a0c45f714859593c35fb4913899fe4a9c0a62e9162a28897bc41c", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.71977601493234, 603.7805524498519, 295.9478861409239, 650.0122591252878 ], "source_line_ids": [ "pdf-005-line-110", "pdf-005-line-112", "pdf-005-line-114", "pdf-005-line-116", "pdf-005-line-118" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00468", "p005-tsv00469", "p005-tsv00470", "p005-tsv00471", "p005-tsv00472", "p005-tsv00473", "p005-tsv00474", "p005-tsv00475", "p005-tsv00477", "p005-tsv00478", "p005-tsv00479", "p005-tsv00480", "p005-tsv00481", "p005-tsv00482", "p005-tsv00483", "p005-tsv00485", "p005-tsv00486", "p005-tsv00487", "p005-tsv00488", "p005-tsv00489", "p005-tsv00490", "p005-tsv00491", "p005-tsv00493", "p005-tsv00494", "p005-tsv00495", "p005-tsv00496", "p005-tsv00497", "p005-tsv00498", "p005-tsv00499", "p005-tsv00500", "p005-tsv00501", "p005-tsv00503", "p005-tsv00504" ], "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige\nPerson aus unbeweglichem Vermögen (einschließlich der Ein-\nkünfte aus land- und forstwirtschaftlichen Betrieben) bezieht,\ndas im anderen Vertragsstaat liegt, können im anderen Staat\nbesteuert werden." }, "pages": [ 5 ], "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige\nPerson aus unbeweglichem Vermögen (einschließlich der Ein-\nkünfte aus land- und forstwirtschaftlichen Betrieben) bezieht,\ndas im anderen Vertragsstaat liegt, können im anderen Staat\nbesteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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", "pdf-005-line-135", "pdf-005-line-137", "pdf-005-line-139", "pdf-005-line-140" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 66.99662155856275, 655.5489904636632, 296.5015772281848, 770.4361657349556 ], "source_line_ids": [ "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", "pdf-005-line-135", "pdf-005-line-137", "pdf-005-line-139", "pdf-005-line-140" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00508", "p005-tsv00509", "p005-tsv00510", "p005-tsv00511", "p005-tsv00512", "p005-tsv00513", "p005-tsv00514", "p005-tsv00515", "p005-tsv00517", "p005-tsv00518", "p005-tsv00519", "p005-tsv00520", "p005-tsv00521", "p005-tsv00522", "p005-tsv00523", "p005-tsv00524", "p005-tsv00525", "p005-tsv00527", "p005-tsv00528", "p005-tsv00529", "p005-tsv00530", "p005-tsv00531", "p005-tsv00532", "p005-tsv00533", "p005-tsv00534", "p005-tsv00535", "p005-tsv00536", "p005-tsv00537", "p005-tsv00539", "p005-tsv00540", "p005-tsv00541", "p005-tsv00542", "p005-tsv00543", "p005-tsv00544", "p005-tsv00545", "p005-tsv00546", "p005-tsv00547", "p005-tsv00549", "p005-tsv00550", "p005-tsv00551", "p005-tsv00552", "p005-tsv00553", "p005-tsv00554", "p005-tsv00555", "p005-tsv00556", "p005-tsv00558", "p005-tsv00559", "p005-tsv00560", "p005-tsv00561", "p005-tsv00562", "p005-tsv00563", "p005-tsv00564", "p005-tsv00565", "p005-tsv00566", "p005-tsv00567", "p005-tsv00569", "p005-tsv00570", "p005-tsv00571", "p005-tsv00572", "p005-tsv00573", "p005-tsv00574", "p005-tsv00576", "p005-tsv00577", "p005-tsv00578", "p005-tsv00579", "p005-tsv00580", "p005-tsv00581", "p005-tsv00582", "p005-tsv00583", "p005-tsv00585", "p005-tsv00586", "p005-tsv00587", "p005-tsv00588", "p005-tsv00589", "p005-tsv00590", "p005-tsv00591", "p005-tsv00592", "p005-tsv00593", "p005-tsv00594", "p005-tsv00596", "p005-tsv00597", "p005-tsv00598", "p005-tsv00599", "p005-tsv00600", "p005-tsv00602", "p005-tsv00603", "p005-tsv00604", "p005-tsv00605", "p005-tsv00606", "p005-tsv00607", "p005-tsv00608", "p005-tsv00609", "p005-tsv00611" ], "text": "(2) Der Ausdruck „unbewegliches Vermögen‘ hat die Be-\ndeutung, die ihm nach dem Recht des Vertragsstaats zu-\nkommt, in dem das Vermögen liegt. Der Ausdruck umfaßt in je-\ndem Fall das Zubehör zum unbeweglichen Vermögen, das le-\nbende und tote Inventar land- und forstwirtschaftlicher Betrie-\nbe, die Rechte, für die die Vorschriften des Privatrechts über\nGrundstücke gelten, Nutzungsrechte an unbeweglichem Ver-\nmögen sowie Rechte auf veränderliche oder feste Vergütun-\ngen für die Ausbeutung oder das Recht auf Ausbeutung von\nMineralvorkommen, Quellen und anderen Bodenschätzen;\nSchiffe und Luftfahrzeuge gelten nicht als unbewegliches Ver-\nmögen." }, "pages": [ 5 ], "text": "(2) Der Ausdruck „unbewegliches Vermögen‘ hat die Be-\ndeutung, die ihm nach dem Recht des Vertragsstaats zu-\nkommt, in dem das Vermögen liegt. Der Ausdruck umfaßt in je-\ndem Fall das Zubehör zum unbeweglichen Vermögen, das le-\nbende und tote Inventar land- und forstwirtschaftlicher Betrie-\nbe, die Rechte, für die die Vorschriften des Privatrechts über\nGrundstücke gelten, Nutzungsrechte an unbeweglichem Ver-\nmögen sowie Rechte auf veränderliche oder feste Vergütun-\ngen für die Ausbeutung oder das Recht auf Ausbeutung von\nMineralvorkommen, Quellen und anderen Bodenschätzen;\nSchiffe und Luftfahrzeuge gelten nicht als unbewegliches Ver-\nmögen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-007" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.73655622958469, 67.54812232818152, 290.9646663555763, 94.67810588622163 ], "source_line_ids": [ "pdf-006-line-003", "pdf-006-line-006", "pdf-006-line-007" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00020", "p006-tsv00021", "p006-tsv00022", "p006-tsv00023", "p006-tsv00024", "p006-tsv00025", "p006-tsv00026", "p006-tsv00027", "p006-tsv00028", "p006-tsv00029", "p006-tsv00031", "p006-tsv00032", "p006-tsv00033", "p006-tsv00034", "p006-tsv00035", "p006-tsv00036", "p006-tsv00037", "p006-tsv00038", "p006-tsv00040", "p006-tsv00041", "p006-tsv00042", "p006-tsv00043", "p006-tsv00044" ], "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nut-\nzung, der Vermietung oder Verpachtung sowie jeder anderen\nArt der Nutzung unbeweglichen Vermögens." }, "pages": [ 6 ], "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nut-\nzung, der Vermietung oder Verpachtung sowie jeder anderen\nArt der Nutzung unbeweglichen Vermögens." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-016" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.73655622958469, 100.49167379151595, 290.9646663555763, 137.587773758632 ], "source_line_ids": [ "pdf-006-line-009", "pdf-006-line-011", "pdf-006-line-013", "pdf-006-line-016" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00048", "p006-tsv00049", "p006-tsv00050", "p006-tsv00051", "p006-tsv00052", "p006-tsv00053", "p006-tsv00054", "p006-tsv00055", "p006-tsv00056", "p006-tsv00057", "p006-tsv00058", "p006-tsv00059", "p006-tsv00061", "p006-tsv00062", "p006-tsv00063", "p006-tsv00064", "p006-tsv00065", "p006-tsv00066", "p006-tsv00067", "p006-tsv00069", "p006-tsv00070", "p006-tsv00071", "p006-tsv00072", "p006-tsv00073", "p006-tsv00074", "p006-tsv00075", "p006-tsv00076", "p006-tsv00078", "p006-tsv00079", "p006-tsv00080" ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-\nweglichem Vermögen eines Unternehmens und für Einkünfte\naus unbeweglichem Vermögen, das der Ausübung einer selb-\nständigen Arbeit dient." }, "pages": [ 6 ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-\nweglichem Vermögen eines Unternehmens und für Einkünfte\naus unbeweglichem Vermögen, das der Ausübung einer selb-\nständigen Arbeit dient." } ], "title": "Artikel 6\nEinkünfte aus unbeweglichem Vermögen" }, { "body_sha256": "98f6a9a81f746478d927685523f721a974beb754e2e6aedd25d2bfe5caf37d49", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "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-034", "pdf-006-line-035" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.18286514232385, 182.1584610325551, 290.68782081194587, 256.35066096678725 ], "source_line_ids": [ "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-034", "pdf-006-line-035" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00091", "p006-tsv00092", "p006-tsv00093", "p006-tsv00094", "p006-tsv00095", "p006-tsv00096", "p006-tsv00097", "p006-tsv00099", "p006-tsv00100", "p006-tsv00101", "p006-tsv00102", "p006-tsv00103", "p006-tsv00104", "p006-tsv00105", "p006-tsv00106", "p006-tsv00107", "p006-tsv00108", "p006-tsv00109", "p006-tsv00111", "p006-tsv00112", "p006-tsv00113", "p006-tsv00114", "p006-tsv00115", "p006-tsv00116", "p006-tsv00117", "p006-tsv00119", "p006-tsv00120", "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-tsv00138", "p006-tsv00139", "p006-tsv00141", "p006-tsv00142", "p006-tsv00143", "p006-tsv00144", "p006-tsv00145", "p006-tsv00146", "p006-tsv00147", "p006-tsv00148", "p006-tsv00150", "p006-tsv00151", "p006-tsv00152", "p006-tsv00153", "p006-tsv00154", "p006-tsv00155", "p006-tsv00156", "p006-tsv00157", "p006-tsv00159", "p006-tsv00160" ], "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-\nnen nur in diesem Staat besteuert werden, es sei denn, das\nUnternehmen übt seine Tätigkeit im anderen Vertragsstaat\ndurch eine dort gelegene Betriebstätte aus. Ubt das Unterneh-\nmen seine Tätigkeit auf diese Weise aus, so können die Ge-\nwinne des Unternehmens im anderen Staat besteuert werden,\njedoch nur insoweit, als sie dieser Betriebstätte zugerechnet\nwerden können." }, "pages": [ 6 ], "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-\nnen nur in diesem Staat besteuert werden, es sei denn, das\nUnternehmen übt seine Tätigkeit im anderen Vertragsstaat\ndurch eine dort gelegene Betriebstätte aus. Ubt das Unterneh-\nmen seine Tätigkeit auf diese Weise aus, so können die Ge-\nwinne des Unternehmens im anderen Staat besteuert werden,\njedoch nur insoweit, als sie dieser Betriebstätte zugerechnet\nwerden können." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-039", "pdf-006-line-041", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.90601959869342, 262.1642288720816, 290.41097526831544, 348.5372377507399 ], "source_line_ids": [ "pdf-006-line-036", "pdf-006-line-039", "pdf-006-line-041", "pdf-006-line-042", "pdf-006-line-044", "pdf-006-line-046", "pdf-006-line-049", "pdf-006-line-050", "pdf-006-line-052" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00164", "p006-tsv00165", "p006-tsv00166", "p006-tsv00167", "p006-tsv00168", "p006-tsv00169", "p006-tsv00170", "p006-tsv00171", "p006-tsv00173", "p006-tsv00174", "p006-tsv00175", "p006-tsv00176", "p006-tsv00177", "p006-tsv00178", "p006-tsv00179", "p006-tsv00180", "p006-tsv00181", "p006-tsv00183", "p006-tsv00184", "p006-tsv00185", "p006-tsv00186", "p006-tsv00187", "p006-tsv00188", "p006-tsv00189", "p006-tsv00190", "p006-tsv00191", "p006-tsv00192", "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-tsv00210", "p006-tsv00211", "p006-tsv00213", "p006-tsv00214", "p006-tsv00215", "p006-tsv00216", "p006-tsv00217", "p006-tsv00218", "p006-tsv00219", "p006-tsv00220", "p006-tsv00222", "p006-tsv00223", "p006-tsv00224", "p006-tsv00225", "p006-tsv00226", "p006-tsv00227", "p006-tsv00228", "p006-tsv00230", "p006-tsv00231", "p006-tsv00232", "p006-tsv00233", "p006-tsv00234", "p006-tsv00235", "p006-tsv00236", "p006-tsv00237", "p006-tsv00238", "p006-tsv00240", "p006-tsv00241", "p006-tsv00242", "p006-tsv00243" ], "text": "(2) Übt ein Unternehmen eines Vertragsstaats seine Tätig-\nkeit im anderen Vertragsstaat durch eine dort gelegene Be-\ntriebstätte aus, so werden vorbehaltlich des Absatzes 3 in je-\ndem Vertragsstaat dieser Betriebstätte die Gewinne zuge-\nrechnet, die sie hätte erzielen können, wenn sie eine gleiche\noder ähnliche Tätigkeit unter gleichen oder ähnlichen Bedin-\ngungen als selbständiges Unternehmen ausgeübt hätte und\nim Verkehr mit dem Unternehmen, dessen Betriebstätte sie ist,\nvöllig unabhängig gewesen wäre." }, "pages": [ 6 ], "text": "(2) Übt ein Unternehmen eines Vertragsstaats seine Tätig-\nkeit im anderen Vertragsstaat durch eine dort gelegene Be-\ntriebstätte aus, so werden vorbehaltlich des Absatzes 3 in je-\ndem Vertragsstaat dieser Betriebstätte die Gewinne zuge-\nrechnet, die sie hätte erzielen können, wenn sie eine gleiche\noder ähnliche Tätigkeit unter gleichen oder ähnlichen Bedin-\ngungen als selbständiges Unternehmen ausgeübt hätte und\nim Verkehr mit dem Unternehmen, dessen Betriebstätte sie ist,\nvöllig unabhängig gewesen wäre." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-065" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.18286514232385, 356.01182505754684, 290.41097526831544, 410.2717921736271 ], "source_line_ids": [ "pdf-006-line-055", "pdf-006-line-057", "pdf-006-line-059", "pdf-006-line-061", "pdf-006-line-063", "pdf-006-line-065" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00247", "p006-tsv00248", "p006-tsv00249", "p006-tsv00250", "p006-tsv00251", "p006-tsv00252", "p006-tsv00253", "p006-tsv00254", "p006-tsv00255", "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-tsv00272", "p006-tsv00273", "p006-tsv00274", "p006-tsv00275", "p006-tsv00276", "p006-tsv00277", "p006-tsv00278", "p006-tsv00279", "p006-tsv00281", "p006-tsv00282", "p006-tsv00283", "p006-tsv00284", "p006-tsv00285", "p006-tsv00286", "p006-tsv00287", "p006-tsv00288", "p006-tsv00289", "p006-tsv00290", "p006-tsv00292", "p006-tsv00293" ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte wer-\nden die für diese Betriebstätte entstandenen Aufwendungen,\neinschließlich der Geschäftsführungs- und allgemeinen Ver-\nwaltungskosten, zum Abzug zugelassen, gleichgültig, ob sie in\ndem Staat, in dem die Betriebstätte liegt, oder anderswo ent-\nstanden sind." }, "pages": [ 6 ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte wer-\nden die für diese Betriebstätte entstandenen Aufwendungen,\neinschließlich der Geschäftsführungs- und allgemeinen Ver-\nwaltungskosten, zum Abzug zugelassen, gleichgültig, ob sie in\ndem Staat, in dem die Betriebstätte liegt, oder anderswo ent-\nstanden sind." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "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" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 61.18286514232385, 417.7463794804341, 290.68782081194587, 491.66174284774746 ], "source_line_ids": [ "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" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00297", "p006-tsv00298", "p006-tsv00299", "p006-tsv00300", "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-tsv00317", "p006-tsv00318", "p006-tsv00319", "p006-tsv00320", "p006-tsv00321", "p006-tsv00322", "p006-tsv00323", "p006-tsv00324", "p006-tsv00326", "p006-tsv00327", "p006-tsv00328", "p006-tsv00329", "p006-tsv00330", "p006-tsv00331", "p006-tsv00332", "p006-tsv00333", "p006-tsv00334", "p006-tsv00336", "p006-tsv00337", "p006-tsv00338", "p006-tsv00339", "p006-tsv00340", "p006-tsv00341", "p006-tsv00342", "p006-tsv00343", "p006-tsv00344", "p006-tsv00346", "p006-tsv00347", "p006-tsv00348", "p006-tsv00349", "p006-tsv00350", "p006-tsv00351", "p006-tsv00352", "p006-tsv00353", "p006-tsv00355", "p006-tsv00356", "p006-tsv00357", "p006-tsv00358", "p006-tsv00359", "p006-tsv00360", "p006-tsv00361", "p006-tsv00362", "p006-tsv00363", "p006-tsv00364", "p006-tsv00366" ], "text": "(4) Soweit es in einem Vertragsstaat üblich ist, die einer Be-\ntriebstätte zuzurechnenden Gewinne durch Aufteilung der Ge-\nsamtgewinne des Unternehmens auf seine einzelnen Teile zu\nermitteln, schließt Absatz 2 nicht aus, daß dieser Vertrags-\nstaat die zu besteuernden Gewinne nach der üblichen Auftei-\nlung ermittelt; die gewählte Gewinnaufteilung muß jedoch der-\nart sein, daß das Ergebnis mit den Grundsätzen dieses Artikels\nübereinstimmt." }, "pages": [ 6 ], "text": "(4) Soweit es in einem Vertragsstaat üblich ist, die einer Be-\ntriebstätte zuzurechnenden Gewinne durch Aufteilung der Ge-\nsamtgewinne des Unternehmens auf seine einzelnen Teile zu\nermitteln, schließt Absatz 2 nicht aus, daß dieser Vertrags-\nstaat die zu besteuernden Gewinne nach der üblichen Auftei-\nlung ermittelt; die gewählte Gewinnaufteilung muß jedoch der-\nart sein, daß das Ergebnis mit den Grundsätzen dieses Artikels\nübereinstimmt." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.075482967802145, 513.5318316343308, 289.3035930937937, 541.769161460046 ], "source_line_ids": [ "pdf-006-line-084", "pdf-006-line-086", "pdf-006-line-088" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00370", "p006-tsv00371", "p006-tsv00372", "p006-tsv00373", "p006-tsv00374", "p006-tsv00375", "p006-tsv00376", "p006-tsv00377", "p006-tsv00378", "p006-tsv00379", "p006-tsv00381", "p006-tsv00382", "p006-tsv00383", "p006-tsv00384", "p006-tsv00385", "p006-tsv00386", "p006-tsv00387", "p006-tsv00388", "p006-tsv00389", "p006-tsv00391" ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder Waren\nfür das Unternehmen wird einer Betriebstätte kein Gewinn zu-\ngerechnet." }, "pages": [ 6 ], "text": "(5) Auf Grund des bloßen Einkaufs von Gütern oder Waren\nfür das Unternehmen wird einer Betriebstätte kein Gewinn zu-\ngerechnet." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-006-line-090", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.62917405506299, 546.1985465307465, 289.8572841810546, 583.2946464978626 ], "source_line_ids": [ "pdf-006-line-090", "pdf-006-line-092", "pdf-006-line-094", "pdf-006-line-096" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00395", "p006-tsv00396", "p006-tsv00397", "p006-tsv00398", "p006-tsv00399", "p006-tsv00400", "p006-tsv00401", "p006-tsv00402", "p006-tsv00403", "p006-tsv00405", "p006-tsv00406", "p006-tsv00407", "p006-tsv00408", "p006-tsv00409", "p006-tsv00410", "p006-tsv00411", "p006-tsv00413", "p006-tsv00414", "p006-tsv00415", "p006-tsv00416", "p006-tsv00417", "p006-tsv00418", "p006-tsv00419", "p006-tsv00420", "p006-tsv00421", "p006-tsv00422", "p006-tsv00424", "p006-tsv00425", "p006-tsv00426", "p006-tsv00427", "p006-tsv00428", "p006-tsv00429" ], "text": "(6) Bei der Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr auf\ndieselbe Art zu ermitteln, es sei denn, daß ausreichende Grün-\nde dafür bestehen, anders zu verfahren." }, "pages": [ 6 ], "text": "(6) Bei der Anwendung der vorstehenden Absätze sind die\nder Betriebstätte zuzurechnenden Gewinne jedes Jahr auf\ndieselbe Art zu ermitteln, es sei denn, daß ausreichende Grün-\nde dafür bestehen, anders zu verfahren." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.90601959869342, 588.8313778362381, 290.134129724685, 625.3738046695166 ], "source_line_ids": [ "pdf-006-line-098", "pdf-006-line-100", "pdf-006-line-102", "pdf-006-line-104" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00433", "p006-tsv00434", "p006-tsv00435", "p006-tsv00436", "p006-tsv00437", "p006-tsv00438", "p006-tsv00439", "p006-tsv00440", "p006-tsv00441", "p006-tsv00442", "p006-tsv00444", "p006-tsv00445", "p006-tsv00446", "p006-tsv00447", "p006-tsv00448", "p006-tsv00449", "p006-tsv00450", "p006-tsv00451", "p006-tsv00453", "p006-tsv00454", "p006-tsv00455", "p006-tsv00456", "p006-tsv00457", "p006-tsv00458", "p006-tsv00459", "p006-tsv00461", "p006-tsv00462", "p006-tsv00463" ], "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen Ar-\ntikeln dieses Abkommens behandelt werden, so werden die\nBestimmungen jener Artikel durch die Bestimmungen dieses\nArtikels nicht berührt." }, "pages": [ 6 ], "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen Ar-\ntikeln dieses Abkommens behandelt werden, so werden die\nBestimmungen jener Artikel durch die Bestimmungen dieses\nArtikels nicht berührt." } ], "title": "Artikel 7\nUnternehmensgewinne" }, { "body_sha256": "c5162dfcfa571f5bf5819f634fa3bf4118bb8cdc35a21eb6bfcc045d7df6d3d1", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.62917405506299, 669.1139822426834, 289.8572841810546, 705.9332456428806 ], "source_line_ids": [ "pdf-006-line-109", "pdf-006-line-111", "pdf-006-line-113", "pdf-006-line-115" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00476", "p006-tsv00477", "p006-tsv00478", "p006-tsv00479", "p006-tsv00480", "p006-tsv00481", "p006-tsv00482", "p006-tsv00483", "p006-tsv00484", "p006-tsv00486", "p006-tsv00487", "p006-tsv00488", "p006-tsv00489", "p006-tsv00490", "p006-tsv00491", "p006-tsv00492", "p006-tsv00493", "p006-tsv00494", "p006-tsv00496", "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" ], "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-\nzeugen im internationalen Verkehr können nur in dem Ver-\ntragsstaat besteuert werden, in dem sich der Ort der tatsäch-\nlichen Geschäftsleitung des Unternehmens befindet." }, "pages": [ 6 ], "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-\nzeugen im internationalen Verkehr können nur in dem Ver-\ntragsstaat besteuert werden, in dem sich der Ort der tatsäch-\nlichen Geschäftsleitung des Unternehmens befindet." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 60.35232851143257, 712.0236501150937, 289.58043863742415, 766.2836172311739 ], "source_line_ids": [ "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 } ], "source_word_ids": [ "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", "p006-tsv00529", "p006-tsv00530", "p006-tsv00531", "p006-tsv00533", "p006-tsv00534", "p006-tsv00535", "p006-tsv00536", "p006-tsv00537", "p006-tsv00538", "p006-tsv00539", "p006-tsv00540", "p006-tsv00541", "p006-tsv00542", "p006-tsv00543", "p006-tsv00544", "p006-tsv00546", "p006-tsv00547", "p006-tsv00548", "p006-tsv00549", "p006-tsv00550", "p006-tsv00551", "p006-tsv00552", "p006-tsv00553", "p006-tsv00554", "p006-tsv00556", "p006-tsv00557", "p006-tsv00558", "p006-tsv00559", "p006-tsv00560", "p006-tsv00561", "p006-tsv00562", "p006-tsv00563", "p006-tsv00564", "p006-tsv00565", "p006-tsv00566", "p006-tsv00568", "p006-tsv00569", "p006-tsv00570", "p006-tsv00571" ], "text": "(2) Befindet sich der Ort der tatsächlichen Geschäftsleitung\neines Unternehmens der Seeschiffahrt an Bord eines Schiffes,\nso gilt er als in dem Vertragsstaat gelegen, in dem der Heimat-\nhafen des Schiffes liegt, oder, wenn kein Heimathafen vorhan-\nden ist, in dem Vertragsstaat, in dem die Person ansässig ist,\ndie das Schiff betreibt." }, "pages": [ 6 ], "text": "(2) Befindet sich der Ort der tatsächlichen Geschäftsleitung\neines Unternehmens der Seeschiffahrt an Bord eines Schiffes,\nso gilt er als in dem Vertragsstaat gelegen, in dem der Heimat-\nhafen des Schiffes liegt, oder, wenn kein Heimathafen vorhan-\nden ist, in dem Vertragsstaat, in dem die Person ansässig ist,\ndie das Schiff betreibt." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 58.96810079328045, 66.99444919434396, 287.9193653756416, 93.8475961854653 ], "source_line_ids": [ "pdf-007-line-003", "pdf-007-line-005", "pdf-007-line-007" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00010", "p007-tsv00011", "p007-tsv00012", "p007-tsv00013", "p007-tsv00014", "p007-tsv00015", "p007-tsv00016", "p007-tsv00017", "p007-tsv00018", "p007-tsv00019", "p007-tsv00020", "p007-tsv00021", "p007-tsv00023", "p007-tsv00024", "p007-tsv00025", "p007-tsv00026", "p007-tsv00027", "p007-tsv00028", "p007-tsv00029", "p007-tsv00031", "p007-tsv00032" ], "text": "(3) Absatz 1 gilt auch für Gewinne aus der Beteiligung an ei-\nnem Pool, einer Betriebsgemeinschaft oder einer internationa-\nlen Betriebsstelle." }, "pages": [ 7 ], "text": "(3) Absatz 1 gilt auch für Gewinne aus der Beteiligung an ei-\nnem Pool, einer Betriebsgemeinschaft oder einer internationa-\nlen Betriebsstelle." } ], "title": "Artikel 8\nSeeschiffahrt und Luftfahrt" }, { "body_sha256": "224bd9c6daa08378cbebdbf172b50eca1f4d9a69f0c56111b4d1a66d98b35e7a", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-017", "pdf-007-line-020", "pdf-007-line-021", "pdf-007-line-022", "pdf-007-line-024", "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-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-046", "pdf-007-line-047" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 58.96810079328045, 145.33919763235778, 288.4730564629025, 341.89316014468926 ], "source_line_ids": [ "pdf-007-line-014", "pdf-007-line-016", "pdf-007-line-017", "pdf-007-line-020", "pdf-007-line-021", "pdf-007-line-022", "pdf-007-line-024", "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-039", "pdf-007-line-041", "pdf-007-line-043", "pdf-007-line-045", "pdf-007-line-046", "pdf-007-line-047" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00042", "p007-tsv00046", "p007-tsv00047", "p007-tsv00048", "p007-tsv00049", "p007-tsv00050", "p007-tsv00051", "p007-tsv00052", "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-tsv00070", "p007-tsv00071", "p007-tsv00075", "p007-tsv00079", "p007-tsv00080", "p007-tsv00081", "p007-tsv00082", "p007-tsv00083", "p007-tsv00084", "p007-tsv00085", "p007-tsv00086", "p007-tsv00087", "p007-tsv00115", "p007-tsv00089", "p007-tsv00090", "p007-tsv00091", "p007-tsv00092", "p007-tsv00093", "p007-tsv00094", "p007-tsv00095", "p007-tsv00096", "p007-tsv00098", "p007-tsv00099", "p007-tsv00100", "p007-tsv00101", "p007-tsv00102", "p007-tsv00103", "p007-tsv00107", "p007-tsv00108", "p007-tsv00109", "p007-tsv00110", "p007-tsv00111", "p007-tsv00119", "p007-tsv00120", "p007-tsv00121", "p007-tsv00122", "p007-tsv00123", "p007-tsv00124", "p007-tsv00125", "p007-tsv00126", "p007-tsv00127", "p007-tsv00128", "p007-tsv00130", "p007-tsv00131", "p007-tsv00132", "p007-tsv00133", "p007-tsv00134", "p007-tsv00135", "p007-tsv00137", "p007-tsv00138", "p007-tsv00139", "p007-tsv00140", "p007-tsv00141", "p007-tsv00142", "p007-tsv00143", "p007-tsv00144", "p007-tsv00146", "p007-tsv00147", "p007-tsv00148", "p007-tsv00149", "p007-tsv00150", "p007-tsv00151", "p007-tsv00153", "p007-tsv00154", "p007-tsv00155", "p007-tsv00156", "p007-tsv00157", "p007-tsv00158", "p007-tsv00159", "p007-tsv00160", "p007-tsv00161", "p007-tsv00162", "p007-tsv00164", "p007-tsv00165", "p007-tsv00166", "p007-tsv00167", "p007-tsv00168", "p007-tsv00169", "p007-tsv00170", "p007-tsv00171", "p007-tsv00173", "p007-tsv00174", "p007-tsv00175", "p007-tsv00176", "p007-tsv00177", "p007-tsv00178", "p007-tsv00179", "p007-tsv00180", "p007-tsv00181", "p007-tsv00183", "p007-tsv00184", "p007-tsv00185", "p007-tsv00186", "p007-tsv00187", "p007-tsv00188", "p007-tsv00190" ], "text": "Wenn\na) ein Unternehmen eines Vertragsstaats unmittelbar oder\nmittelbar an der Geschäftsleitung, der Kontrolle oder dem\nKapital eines Unternehmens des anderen Vertragsstaats\nbeteiligt ist\noder\nb) dieselben Personen unmittelbar oder mittelbar an der Ge-\n=\nschäftsleitung, der Kontrolle oder dem Kapital eines Unter-\nnehmens eines Vertragsstaats und eines Unternehmens\ndes anderen Vertragsstaats beteiligt sind\nund in diesen Fällen die beiden Unternehmen in ihren kauf-\nmännischen oder finanziellen Beziehungen an vereinbarte\noder auferlegte Bedingungen gebunden sind, die von denen\nabweichen, die unabhängige Unternehmen miteinander ver-\neinbaren würden, so dürfen die Gewinne, die eines der Unter-\nnehmen ohne diese Bedingungen erzielt hätte, wegen dieser\nBedingungen aber nicht erzielt hat, den Gewinnen dieses Un-\nternehmens zugerechnet und entsprechend besteuert wer-\nden." }, "pages": [ 7 ], "text": "Wenn\na) ein Unternehmen eines Vertragsstaats unmittelbar oder\nmittelbar an der Geschäftsleitung, der Kontrolle oder dem\nKapital eines Unternehmens des anderen Vertragsstaats\nbeteiligt ist\noder\nb) dieselben Personen unmittelbar oder mittelbar an der Ge-\n=\nschäftsleitung, der Kontrolle oder dem Kapital eines Unter-\nnehmens eines Vertragsstaats und eines Unternehmens\ndes anderen Vertragsstaats beteiligt sind\nund in diesen Fällen die beiden Unternehmen in ihren kauf-\nmännischen oder finanziellen Beziehungen an vereinbarte\noder auferlegte Bedingungen gebunden sind, die von denen\nabweichen, die unabhängige Unternehmen miteinander ver-\neinbaren würden, so dürfen die Gewinne, die eines der Unter-\nnehmen ohne diese Bedingungen erzielt hätte, wegen dieser\nBedingungen aber nicht erzielt hat, den Gewinnen dieses Un-\nternehmens zugerechnet und entsprechend besteuert wer-\nden." } ], "title": "Artikel 9\nVerbundene Unternehmen" }, { "body_sha256": "f20e35582bf2e82261d03647f8eabbfcd3ec5e33e19ee05e7dca19343f1713cd", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-056" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 60.62917405506299, 381.4807892140743, 289.8572841810546, 409.44128247287074 ], "source_line_ids": [ "pdf-007-line-053", "pdf-007-line-055", "pdf-007-line-056" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00201", "p007-tsv00202", "p007-tsv00203", "p007-tsv00204", "p007-tsv00205", "p007-tsv00206", "p007-tsv00207", "p007-tsv00208", "p007-tsv00210", "p007-tsv00211", "p007-tsv00212", "p007-tsv00213", "p007-tsv00214", "p007-tsv00215", "p007-tsv00216", "p007-tsv00217", "p007-tsv00219", "p007-tsv00220", "p007-tsv00221", "p007-tsv00222", "p007-tsv00223", "p007-tsv00224", "p007-tsv00225", "p007-tsv00226" ], "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige\nGesellschaft an eine im anderen Vertragsstaat ansässige Per-\nson zahlt, können im anderen Staat besteuert werden." }, "pages": [ 7 ], "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige\nGesellschaft an eine im anderen Vertragsstaat ansässige Per-\nson zahlt, können im anderen Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-059", "pdf-007-line-060", "pdf-007-line-062", "pdf-007-line-064", "pdf-007-line-067", "pdf-007-line-069", "pdf-007-line-070", "pdf-007-line-072", "pdf-007-line-074" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 60.62917405506299, 414.70117724432754, 290.41097526831544, 503.01204209141736 ], "source_line_ids": [ "pdf-007-line-059", "pdf-007-line-060", "pdf-007-line-062", "pdf-007-line-064", "pdf-007-line-067", "pdf-007-line-069", "pdf-007-line-070", "pdf-007-line-072", "pdf-007-line-074" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00230", "p007-tsv00231", "p007-tsv00232", "p007-tsv00233", "p007-tsv00234", "p007-tsv00235", "p007-tsv00236", "p007-tsv00237", "p007-tsv00238", "p007-tsv00240", "p007-tsv00241", "p007-tsv00242", "p007-tsv00243", "p007-tsv00244", "p007-tsv00245", "p007-tsv00246", "p007-tsv00247", "p007-tsv00248", "p007-tsv00250", "p007-tsv00251", "p007-tsv00252", "p007-tsv00253", "p007-tsv00254", "p007-tsv00255", "p007-tsv00256", "p007-tsv00257", "p007-tsv00258", "p007-tsv00259", "p007-tsv00261", "p007-tsv00262", "p007-tsv00263", "p007-tsv00264", "p007-tsv00265", "p007-tsv00266", "p007-tsv00267", "p007-tsv00268", "p007-tsv00269", "p007-tsv00270", "p007-tsv00272", "p007-tsv00273", "p007-tsv00274", "p007-tsv00275", "p007-tsv00276", "p007-tsv00277", "p007-tsv00278", "p007-tsv00279", "p007-tsv00281", "p007-tsv00282", "p007-tsv00283", "p007-tsv00287", "p007-tsv00288", "p007-tsv00289", "p007-tsv00290", "p007-tsv00291", "p007-tsv00292", "p007-tsv00293", "p007-tsv00294", "p007-tsv00296", "p007-tsv00297", "p007-tsv00298", "p007-tsv00299", "p007-tsv00300", "p007-tsv00301", "p007-tsv00302", "p007-tsv00303", "p007-tsv00304", "p007-tsv00305", "p007-tsv00307" ], "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-\nstaat, in dem die die Dividenden zahlende Gesellschaft ansäs-\nsig ist, nach dem Recht dieses Staates besteuert werden; die\nSteuer darf aber, wenn der Empfänger der Dividenden der Nut-\nzungsberechtigte ist, 15 vom Hundert des Bruttobetrags der\nDividenden nicht übersteigen.\nDieser Absatz berührt nicht die Besteuerung der Gesellschaft\nin bezug auf die Gewinne, aus denen die Dividenden gezahlt\nwerden." }, "pages": [ 7 ], "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-\nstaat, in dem die die Dividenden zahlende Gesellschaft ansäs-\nsig ist, nach dem Recht dieses Staates besteuert werden; die\nSteuer darf aber, wenn der Empfänger der Dividenden der Nut-\nzungsberechtigte ist, 15 vom Hundert des Bruttobetrags der\nDividenden nicht übersteigen.\nDieser Absatz berührt nicht die Besteuerung der Gesellschaft\nin bezug auf die Gewinne, aus denen die Dividenden gezahlt\nwerden." }, { "id": "para-3", "original": { "id": "para-3", "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" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 61.18286514232385, 509.3792831305492, 290.9646663555763, 574.4358763564617 ], "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" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00311", "p007-tsv00312", "p007-tsv00313", "p007-tsv00314", "p007-tsv00315", "p007-tsv00316", "p007-tsv00317", "p007-tsv00318", "p007-tsv00320", "p007-tsv00321", "p007-tsv00322", "p007-tsv00323", "p007-tsv00324", "p007-tsv00325", "p007-tsv00326", "p007-tsv00327", "p007-tsv00329", "p007-tsv00330", "p007-tsv00331", "p007-tsv00332", "p007-tsv00333", "p007-tsv00334", "p007-tsv00335", "p007-tsv00336", "p007-tsv00337", "p007-tsv00338", "p007-tsv00340", "p007-tsv00341", "p007-tsv00342", "p007-tsv00343", "p007-tsv00344", "p007-tsv00345", "p007-tsv00346", "p007-tsv00347", "p007-tsv00349", "p007-tsv00350", "p007-tsv00351", "p007-tsv00352", "p007-tsv00353", "p007-tsv00354", "p007-tsv00355", "p007-tsv00356", "p007-tsv00358", "p007-tsv00359", "p007-tsv00360", "p007-tsv00361", "p007-tsv00362", "p007-tsv00363", "p007-tsv00364", "p007-tsv00366", "p007-tsv00367", "p007-tsv00368", "p007-tsv00369" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividen-\nden\" bedeutet Einkünfte aus Aktien, andere Einkünfte, die\nnach dem Recht des Staates, in dem die ausschüttende Ge-\nsellschaft ansässig ist, den Einkünften aus Aktien gleichge-\nstellt sind, Einkünfte eines stillen Gesellschafters aus seiner\nBeteiligung als stiller Gesellschafter und Ausschüttungen auf\nAnteilscheine an einem Investmentvermögen." }, "pages": [ 7 ], "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividen-\nden\" bedeutet Einkünfte aus Aktien, andere Einkünfte, die\nnach dem Recht des Staates, in dem die ausschüttende Ge-\nsellschaft ansässig ist, den Einkünften aus Aktien gleichge-\nstellt sind, Einkünfte eines stillen Gesellschafters aus seiner\nBeteiligung als stiller Gesellschafter und Ausschüttungen auf\nAnteilscheine an einem Investmentvermögen." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 61.45971068595427, 580.249444261756, 290.9646663555763, 665.2382703058205 ], "source_line_ids": [ "pdf-007-line-089", "pdf-007-line-091", "pdf-007-line-093", "pdf-007-line-095", "pdf-007-line-097", "pdf-007-line-099", "pdf-007-line-101", "pdf-007-line-103", "pdf-007-line-105" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00373", "p007-tsv00374", "p007-tsv00375", "p007-tsv00376", "p007-tsv00377", "p007-tsv00378", "p007-tsv00379", "p007-tsv00380", "p007-tsv00381", "p007-tsv00382", "p007-tsv00383", "p007-tsv00384", "p007-tsv00386", "p007-tsv00387", "p007-tsv00388", "p007-tsv00389", "p007-tsv00390", "p007-tsv00392", "p007-tsv00393", "p007-tsv00394", "p007-tsv00395", "p007-tsv00396", "p007-tsv00397", "p007-tsv00398", "p007-tsv00399", "p007-tsv00400", "p007-tsv00402", "p007-tsv00403", "p007-tsv00404", "p007-tsv00405", "p007-tsv00406", "p007-tsv00407", "p007-tsv00408", "p007-tsv00409", "p007-tsv00410", "p007-tsv00412", "p007-tsv00413", "p007-tsv00414", "p007-tsv00415", "p007-tsv00416", "p007-tsv00417", "p007-tsv00418", "p007-tsv00420", "p007-tsv00421", "p007-tsv00422", "p007-tsv00423", "p007-tsv00424", "p007-tsv00425", "p007-tsv00426", "p007-tsv00427", "p007-tsv00428", "p007-tsv00430", "p007-tsv00431", "p007-tsv00432", "p007-tsv00433", "p007-tsv00434", "p007-tsv00435", "p007-tsv00436", "p007-tsv00437", "p007-tsv00438", "p007-tsv00440", "p007-tsv00441", "p007-tsv00442", "p007-tsv00443", "p007-tsv00444", "p007-tsv00445", "p007-tsv00446", "p007-tsv00447", "p007-tsv00449", "p007-tsv00450", "p007-tsv00451", "p007-tsv00452", "p007-tsv00453", "p007-tsv00454", "p007-tsv00455", "p007-tsv00456" ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im.ande-\nren Vertragsstaat, in dem die die Dividenden zahlende Gesell-\nschaft ansässig ist, eine gewerbliche Tätigkeit durch eine dort\ngelegene Betriebstätte oder eine selbständige Arbeit durch\neine dort gelegene feste Einrichtung ausübt und die Beteili-\ngung, für die die Dividenden gezahlt werden, tatsächlich zu\ndieser Betriebstätte oder festen Einrichtung gehört. In diesem\nFall ist Artikel 7 beziehungsweise Artikel 14 anzuwenden." }, "pages": [ 7 ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im.ande-\nren Vertragsstaat, in dem die die Dividenden zahlende Gesell-\nschaft ansässig ist, eine gewerbliche Tätigkeit durch eine dort\ngelegene Betriebstätte oder eine selbständige Arbeit durch\neine dort gelegene feste Einrichtung ausübt und die Beteili-\ngung, für die die Dividenden gezahlt werden, tatsächlich zu\ndieser Betriebstätte oder festen Einrichtung gehört. In diesem\nFall ist Artikel 7 beziehungsweise Artikel 14 anzuwenden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-113", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-123", "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 61.18286514232385, 690.707234462348, 290.41097526831544, 765.7299440973364 ], "source_line_ids": [ "pdf-007-line-110", "pdf-007-line-112", "pdf-007-line-113", "pdf-007-line-116", "pdf-007-line-118", "pdf-007-line-120", "pdf-007-line-122", "pdf-007-line-123" ], "source_page": 7 }, { "bbox": [ 65.88923938404106, 71.14699769812562, 295.3941950536631, 106.85891483064782 ], "source_line_ids": [ "pdf-008-line-003", "pdf-008-line-005", "pdf-008-line-007", "pdf-008-line-009" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv00460", "p007-tsv00461", "p007-tsv00462", "p007-tsv00463", "p007-tsv00464", "p007-tsv00465", "p007-tsv00466", "p007-tsv00467", "p007-tsv00469", "p007-tsv00470", "p007-tsv00471", "p007-tsv00472", "p007-tsv00473", "p007-tsv00474", "p007-tsv00475", "p007-tsv00476", "p007-tsv00478", "p007-tsv00479", "p007-tsv00480", "p007-tsv00481", "p007-tsv00482", "p007-tsv00483", "p007-tsv00484", "p007-tsv00485", "p007-tsv00486", "p007-tsv00487", "p007-tsv00488", "p007-tsv00490", "p007-tsv00491", "p007-tsv00492", "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-tsv00507", "p007-tsv00508", "p007-tsv00510", "p007-tsv00511", "p007-tsv00512", "p007-tsv00513", "p007-tsv00514", "p007-tsv00515", "p007-tsv00516", "p007-tsv00517", "p007-tsv00518", "p007-tsv00519", "p007-tsv00521", "p007-tsv00522", "p007-tsv00523", "p007-tsv00524", "p007-tsv00525", "p007-tsv00526", "p007-tsv00527", "p007-tsv00528", "p007-tsv00529", "p007-tsv00531", "p007-tsv00532", "p007-tsv00533", "p007-tsv00534", "p007-tsv00535", "p007-tsv00536", "p007-tsv00537", "p007-tsv00538", "p008-tsv00020", "p008-tsv00021", "p008-tsv00022", "p008-tsv00023", "p008-tsv00024", "p008-tsv00025", "p008-tsv00026", "p008-tsv00027", "p008-tsv00029", "p008-tsv00030", "p008-tsv00031", "p008-tsv00032", "p008-tsv00033", "p008-tsv00034", "p008-tsv00035", "p008-tsv00036", "p008-tsv00038", "p008-tsv00039", "p008-tsv00040", "p008-tsv00041", "p008-tsv00042", "p008-tsv00043", "p008-tsv00044", "p008-tsv00045", "p008-tsv00047", "p008-tsv00048", "p008-tsv00049", "p008-tsv00050", "p008-tsv00051", "p008-tsv00052", "p008-tsv00053" ], "text": "(5) Bezieht eine in einem Vertragsstaat ansässige Gesell-\nschaft Gewinne oder Einkünfte aus dem anderen Vertrags-\nstaat, so darf dieser andere Staat weder die von der Gesell-\nschaft gezahlten Dividenden besteuern, es sei denn, daß diese\nDividenden an eine im anderen Staat ansässige Person ge-\nzahlt werden oder daß die Beteiligung, für die die Dividenden\ngezahlt werden, tatsächlich zu einer im anderen Staat gelege-\nnen Betriebstätte oder festen Einrichtung gehört, noch Gewin-\nne der Gesellschaft einer Steuer für nichtausgeschüttete Ge-\nwinne unterwerfen, selbst wenn die gezahlten Dividenden oder\ndie nichtausgeschütteten Gewinne ganz oder teilweise aus im\nanderen Staat erzielten Gewinnen oder Einkünften bestehen." }, "pages": [ 7, 8 ], "text": "(5) Bezieht eine in einem Vertragsstaat ansässige Gesell-\nschaft Gewinne oder Einkünfte aus dem anderen Vertrags-\nstaat, so darf dieser andere Staat weder die von der Gesell-\nschaft gezahlten Dividenden besteuern, es sei denn, daß diese\nDividenden an eine im anderen Staat ansässige Person ge-\nzahlt werden oder daß die Beteiligung, für die die Dividenden\ngezahlt werden, tatsächlich zu einer im anderen Staat gelege-\nnen Betriebstätte oder festen Einrichtung gehört, noch Gewin-\nne der Gesellschaft einer Steuer für nichtausgeschüttete Ge-\nwinne unterwerfen, selbst wenn die gezahlten Dividenden oder\ndie nichtausgeschütteten Gewinne ganz oder teilweise aus im\nanderen Staat erzielten Gewinnen oder Einkünften bestehen." } ], "title": "Artikel 10\nDividenden" }, { "body_sha256": "a1648cf1ffac97087eccb9bb882f4cd0c57fe5dd478967b9b6e584244b50694d", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 65.3355482967802, 150.32225583689575, 294.56365842277177, 177.1754028280171 ], "source_line_ids": [ "pdf-008-line-014", "pdf-008-line-016", "pdf-008-line-018" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00064", "p008-tsv00065", "p008-tsv00066", "p008-tsv00067", "p008-tsv00068", "p008-tsv00069", "p008-tsv00070", "p008-tsv00071", "p008-tsv00072", "p008-tsv00074", "p008-tsv00075", "p008-tsv00076", "p008-tsv00077", "p008-tsv00078", "p008-tsv00079", "p008-tsv00080", "p008-tsv00081", "p008-tsv00083", "p008-tsv00084", "p008-tsv00085", "p008-tsv00086", "p008-tsv00087", "p008-tsv00088", "p008-tsv00089" ], "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an\neine im anderen Vertragsstaat ansässige Person gezahlt wer-\nden, können im anderen Staat besteuert werden." }, "pages": [ 8 ], "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an\neine im anderen Vertragsstaat ansässige Person gezahlt wer-\nden, können im anderen Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026", "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 65.05870275314979, 183.54264386714897, 294.8405039664022, 257.1811706675436 ], "source_line_ids": [ "pdf-008-line-020", "pdf-008-line-022", "pdf-008-line-024", "pdf-008-line-026", "pdf-008-line-028", "pdf-008-line-030", "pdf-008-line-032", "pdf-008-line-034" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00093", "p008-tsv00094", "p008-tsv00095", "p008-tsv00096", "p008-tsv00097", "p008-tsv00098", "p008-tsv00099", "p008-tsv00100", "p008-tsv00101", "p008-tsv00103", "p008-tsv00104", "p008-tsv00105", "p008-tsv00106", "p008-tsv00107", "p008-tsv00108", "p008-tsv00109", "p008-tsv00110", "p008-tsv00111", "p008-tsv00112", "p008-tsv00114", "p008-tsv00115", "p008-tsv00116", "p008-tsv00117", "p008-tsv00118", "p008-tsv00119", "p008-tsv00120", "p008-tsv00121", "p008-tsv00122", "p008-tsv00123", "p008-tsv00125", "p008-tsv00126", "p008-tsv00127", "p008-tsv00128", "p008-tsv00129", "p008-tsv00130", "p008-tsv00131", "p008-tsv00132", "p008-tsv00133", "p008-tsv00135", "p008-tsv00136", "p008-tsv00137", "p008-tsv00138", "p008-tsv00139", "p008-tsv00140", "p008-tsv00141", "p008-tsv00142", "p008-tsv00144", "p008-tsv00145", "p008-tsv00146", "p008-tsv00147", "p008-tsv00148", "p008-tsv00149", "p008-tsv00150", "p008-tsv00152", "p008-tsv00153", "p008-tsv00154", "p008-tsv00155", "p008-tsv00156", "p008-tsv00158" ], "text": "(2) Diese Zinsen können jedoch auch in dem Vertragsstaat,\naus dem sie stammen, nach dem Recht dieses Staates be-\nsteuert werden; die Steuer darf aber, wenn der Empfänger der\nZinsen der Nutzungsberechtigte ist, 10 vom Hundert des Brut-\ntobetrags der Zinsen nicht übersteigen. Die zuständigen Be-\nhörden der Vertragsstaaten regeln in gegenseitigem Einver-\nnehmen, wie diese Begrenzungsbestimmung durchzuführen\nist." }, "pages": [ 8 ], "text": "(2) Diese Zinsen können jedoch auch in dem Vertragsstaat,\naus dem sie stammen, nach dem Recht dieses Staates be-\nsteuert werden; die Steuer darf aber, wenn der Empfänger der\nZinsen der Nutzungsberechtigte ist, 10 vom Hundert des Brut-\ntobetrags der Zinsen nicht übersteigen. Die zuständigen Be-\nhörden der Vertragsstaaten regeln in gegenseitigem Einver-\nnehmen, wie diese Begrenzungsbestimmung durchzuführen\nist." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-line-036", "pdf-008-line-037", "pdf-008-line-040", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-051", "pdf-008-line-053" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 64.22816612225851, 261.05688260440644, 294.2868128791414, 359.88753699440974 ], "source_line_ids": [ "pdf-008-line-036", "pdf-008-line-037", "pdf-008-line-040", "pdf-008-line-041", "pdf-008-line-043", "pdf-008-line-045", "pdf-008-line-047", "pdf-008-line-049", "pdf-008-line-051", "pdf-008-line-053" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00161", "p008-tsv00162", "p008-tsv00163", "p008-tsv00164", "p008-tsv00165", "p008-tsv00166", "p008-tsv00167", "p008-tsv00171", "p008-tsv00172", "p008-tsv00173", "p008-tsv00174", "p008-tsv00175", "p008-tsv00176", "p008-tsv00177", "p008-tsv00178", "p008-tsv00180", "p008-tsv00181", "p008-tsv00182", "p008-tsv00183", "p008-tsv00184", "p008-tsv00185", "p008-tsv00186", "p008-tsv00188", "p008-tsv00189", "p008-tsv00190", "p008-tsv00191", "p008-tsv00192", "p008-tsv00193", "p008-tsv00196", "p008-tsv00197", "p008-tsv00198", "p008-tsv00199", "p008-tsv00200", "p008-tsv00201", "p008-tsv00202", "p008-tsv00203", "p008-tsv00204", "p008-tsv00205", "p008-tsv00207", "p008-tsv00208", "p008-tsv00209", "p008-tsv00210", "p008-tsv00211", "p008-tsv00212", "p008-tsv00213", "p008-tsv00215", "p008-tsv00216", "p008-tsv00217", "p008-tsv00218", "p008-tsv00219", "p008-tsv00220", "p008-tsv00221", "p008-tsv00223", "p008-tsv00224", "p008-tsv00225", "p008-tsv00227", "p008-tsv00228", "p008-tsv00229", "p008-tsv00230", "p008-tsv00231", "p008-tsv00232", "p008-tsv00233", "p008-tsv00234", "p008-tsv00236" ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland stammen\nund an die neuseeländische Regierung gezahlt werden,\nsind von der deutschen Steuer befreit;\nb) Zinsen, die aus Neuseeland stammen und an die deutsche\nRegierung, die Deutsche Bundesbank, die Kreditanstalt für\nWiederaufbau oder die Deutsche Gesellschaft für wirt-\nschaftliche Zusammenarbeit (Entwicklungsgesellschaft)\ngezahlt werden, sind von der neuseeländischen Steuer be-\nfreit." }, "pages": [ 8 ], "text": "(3) Ungeachtet des Absatzes 2 gilt folgendes:\na) Zinsen, die aus der Bundesrepublik Deutschland stammen\nund an die neuseeländische Regierung gezahlt werden,\nsind von der deutschen Steuer befreit;\nb) Zinsen, die aus Neuseeland stammen und an die deutsche\nRegierung, die Deutsche Bundesbank, die Kreditanstalt für\nWiederaufbau oder die Deutsche Gesellschaft für wirt-\nschaftliche Zusammenarbeit (Entwicklungsgesellschaft)\ngezahlt werden, sind von der neuseeländischen Steuer be-\nfreit." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "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": [ 65.05870275314979, 365.70110489970403, 294.2868128791414, 449.3057481091746 ], "source_line_ids": [ "pdf-008-line-055", "pdf-008-line-057", "pdf-008-line-059", "pdf-008-line-061", "pdf-008-line-063", "pdf-008-line-065", "pdf-008-line-067", "pdf-008-line-069", "pdf-008-line-071" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00240", "p008-tsv00241", "p008-tsv00242", "p008-tsv00243", "p008-tsv00244", "p008-tsv00245", "p008-tsv00246", "p008-tsv00247", "p008-tsv00248", "p008-tsv00250", "p008-tsv00251", "p008-tsv00252", "p008-tsv00253", "p008-tsv00254", "p008-tsv00255", "p008-tsv00256", "p008-tsv00257", "p008-tsv00258", "p008-tsv00260", "p008-tsv00261", "p008-tsv00262", "p008-tsv00263", "p008-tsv00264", "p008-tsv00265", "p008-tsv00267", "p008-tsv00268", "p008-tsv00269", "p008-tsv00270", "p008-tsv00271", "p008-tsv00272", "p008-tsv00273", "p008-tsv00274", "p008-tsv00275", "p008-tsv00277", "p008-tsv00278", "p008-tsv00279", "p008-tsv00280", "p008-tsv00281", "p008-tsv00282", "p008-tsv00283", "p008-tsv00284", "p008-tsv00286", "p008-tsv00287", "p008-tsv00288", "p008-tsv00289", "p008-tsv00290", "p008-tsv00291", "p008-tsv00292", "p008-tsv00293", "p008-tsv00295", "p008-tsv00296", "p008-tsv00297", "p008-tsv00298", "p008-tsv00299", "p008-tsv00300", "p008-tsv00301", "p008-tsv00303", "p008-tsv00304", "p008-tsv00305", "p008-tsv00306", "p008-tsv00307", "p008-tsv00308", "p008-tsv00309", "p008-tsv00310", "p008-tsv00311", "p008-tsv00312", "p008-tsv00314", "p008-tsv00315", "p008-tsv00316", "p008-tsv00317", "p008-tsv00318", "p008-tsv00319", "p008-tsv00320", "p008-tsv00321" ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Zinsen‘‘ be-\ndeutet Einkünfte aus Forderungen jeder Art, auch wenn die\nForderungen durch Pfandrechte an Grundstücken gesichert\noder mit einer Beteiligung am Gewinn des Schuldners ausge-\nstattet sind, und insbesondere Einkünfte aus öffentlichen An-\nleihen und aus Obligationen einschließlich der damit verbun-\ndenen Aufgelder. Zuschläge für verspätete Zahlung gelten\nnicht als Zinsen im Sinne dieses Artikels. Der Ausdruck „Zin-\nsen‘ umfaßt nicht unter Artikel 10 fallende Einkünfte." }, "pages": [ 8 ], "text": "(4) Der in diesem Artikel verwendete Ausdruck „Zinsen‘‘ be-\ndeutet Einkünfte aus Forderungen jeder Art, auch wenn die\nForderungen durch Pfandrechte an Grundstücken gesichert\noder mit einer Beteiligung am Gewinn des Schuldners ausge-\nstattet sind, und insbesondere Einkünfte aus öffentlichen An-\nleihen und aus Obligationen einschließlich der damit verbun-\ndenen Aufgelder. Zuschläge für verspätete Zahlung gelten\nnicht als Zinsen im Sinne dieses Artikels. Der Ausdruck „Zin-\nsen‘ umfaßt nicht unter Artikel 10 fallende Einkünfte." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087", "pdf-008-line-089" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 64.78185720951936, 456.22666228214405, 294.2868128791414, 539.8313054916146 ], "source_line_ids": [ "pdf-008-line-073", "pdf-008-line-075", "pdf-008-line-077", "pdf-008-line-079", "pdf-008-line-081", "pdf-008-line-083", "pdf-008-line-085", "pdf-008-line-087", "pdf-008-line-089" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00325", "p008-tsv00326", "p008-tsv00327", "p008-tsv00328", "p008-tsv00329", "p008-tsv00330", "p008-tsv00331", "p008-tsv00332", "p008-tsv00333", "p008-tsv00334", "p008-tsv00335", "p008-tsv00336", "p008-tsv00338", "p008-tsv00339", "p008-tsv00340", "p008-tsv00341", "p008-tsv00342", "p008-tsv00343", "p008-tsv00345", "p008-tsv00346", "p008-tsv00347", "p008-tsv00348", "p008-tsv00349", "p008-tsv00350", "p008-tsv00351", "p008-tsv00352", "p008-tsv00353", "p008-tsv00355", "p008-tsv00356", "p008-tsv00357", "p008-tsv00358", "p008-tsv00359", "p008-tsv00360", "p008-tsv00361", "p008-tsv00362", "p008-tsv00364", "p008-tsv00365", "p008-tsv00366", "p008-tsv00367", "p008-tsv00368", "p008-tsv00369", "p008-tsv00370", "p008-tsv00371", "p008-tsv00372", "p008-tsv00374", "p008-tsv00375", "p008-tsv00376", "p008-tsv00377", "p008-tsv00378", "p008-tsv00379", "p008-tsv00380", "p008-tsv00381", "p008-tsv00382", "p008-tsv00383", "p008-tsv00385", "p008-tsv00386", "p008-tsv00387", "p008-tsv00388", "p008-tsv00389", "p008-tsv00390", "p008-tsv00391", "p008-tsv00392", "p008-tsv00394", "p008-tsv00395", "p008-tsv00396", "p008-tsv00397", "p008-tsv00398", "p008-tsv00399", "p008-tsv00400", "p008-tsv00401", "p008-tsv00402", "p008-tsv00404", "p008-tsv00405", "p008-tsv00406" ], "text": "(5) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im ande-\nren Vertragsstaat, aus dem die Zinsen stammen, eine gewerb-\nliche Tätigkeit durch eine dort gelegene Betriebstätte oder\neine selbständige Arbeit durch eine dort gelegene feste Ein-\nrichtung ausübt und die Forderung, für die die Zinsen gezahlt\nwerden, tatsächlich zu dieser Betriebstätte oder festen Ein-\nrichtung gehört. In diesem Fall ist Artikel 7 beziehungsweise\nArtikel 14 anzuwenden." }, "pages": [ 8 ], "text": "(5) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im ande-\nren Vertragsstaat, aus dem die Zinsen stammen, eine gewerb-\nliche Tätigkeit durch eine dort gelegene Betriebstätte oder\neine selbständige Arbeit durch eine dort gelegene feste Ein-\nrichtung ausübt und die Forderung, für die die Zinsen gezahlt\nwerden, tatsächlich zu dieser Betriebstätte oder festen Ein-\nrichtung gehört. In diesem Fall ist Artikel 7 beziehungsweise\nArtikel 14 anzuwenden." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 63.951320578628085, 556.71833607366, 294.00996733551096, 670.4981650772772 ], "source_line_ids": [ "pdf-008-line-091", "pdf-008-line-093", "pdf-008-line-095", "pdf-008-line-097", "pdf-008-line-099", "pdf-008-line-101", "pdf-008-line-103", "pdf-008-line-105", "pdf-008-line-107", "pdf-008-line-109", "pdf-008-line-111", "pdf-008-line-113" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00410", "p008-tsv00411", "p008-tsv00412", "p008-tsv00413", "p008-tsv00414", "p008-tsv00415", "p008-tsv00416", "p008-tsv00417", "p008-tsv00418", "p008-tsv00420", "p008-tsv00421", "p008-tsv00422", "p008-tsv00423", "p008-tsv00424", "p008-tsv00425", "p008-tsv00426", "p008-tsv00427", "p008-tsv00428", "p008-tsv00430", "p008-tsv00431", "p008-tsv00432", "p008-tsv00433", "p008-tsv00434", "p008-tsv00435", "p008-tsv00436", "p008-tsv00437", "p008-tsv00439", "p008-tsv00440", "p008-tsv00441", "p008-tsv00442", "p008-tsv00443", "p008-tsv00444", "p008-tsv00445", "p008-tsv00446", "p008-tsv00447", "p008-tsv00448", "p008-tsv00450", "p008-tsv00451", "p008-tsv00452", "p008-tsv00453", "p008-tsv00454", "p008-tsv00455", "p008-tsv00456", "p008-tsv00457", "p008-tsv00458", "p008-tsv00459", "p008-tsv00461", "p008-tsv00462", "p008-tsv00463", "p008-tsv00464", "p008-tsv00465", "p008-tsv00466", "p008-tsv00467", "p008-tsv00468", "p008-tsv00469", "p008-tsv00471", "p008-tsv00472", "p008-tsv00473", "p008-tsv00474", "p008-tsv00475", "p008-tsv00476", "p008-tsv00477", "p008-tsv00478", "p008-tsv00479", "p008-tsv00480", "p008-tsv00481", "p008-tsv00482", "p008-tsv00484", "p008-tsv00485", "p008-tsv00486", "p008-tsv00487", "p008-tsv00488", "p008-tsv00489", "p008-tsv00490", "p008-tsv00491", "p008-tsv00492", "p008-tsv00493", "p008-tsv00495", "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-tsv00510", "p008-tsv00511", "p008-tsv00512", "p008-tsv00513", "p008-tsv00514", "p008-tsv00516", "p008-tsv00517", "p008-tsv00518", "p008-tsv00519", "p008-tsv00520", "p008-tsv00521", "p008-tsv00522", "p008-tsv00523", "p008-tsv00524", "p008-tsv00525", "p008-tsv00527", "p008-tsv00528", "p008-tsv00529", "p008-tsv00530", "p008-tsv00531" ], "text": "(6) Zinsen gelten dann als aus einem Vertragsstaat stam-\nmend, wenn der Schuldner dieser Staat selbst, eines seiner\nLänder, eine ihrer Gebietskörperschaften oder eine in diesem\nStaat ansässige Person ist. Hat aber der Schuldner der Zin-\nsen, ohne Rücksicht darauf, ob er in einem Vertragsstaat an-\nsässig ist oder nicht, in einem Vertragsstaat eine Betriebstätte\noder eine feste Einrichtung und ist die Schuld, für die die Zin-\nsen gezahlt werden, für Zwecke der Betriebstätte oder der fe-\nsten Einrichting eingegangen worden und trägt die Betrieb-\nstätte oder die feste Einrichtung die Zinsen, so gelten die Zin-\nsen als aus dem Staat stammend, in dem die Betriebstätte\noder die feste Einrichtung liegt." }, "pages": [ 8 ], "text": "(6) Zinsen gelten dann als aus einem Vertragsstaat stam-\nmend, wenn der Schuldner dieser Staat selbst, eines seiner\nLänder, eine ihrer Gebietskörperschaften oder eine in diesem\nStaat ansässige Person ist. Hat aber der Schuldner der Zin-\nsen, ohne Rücksicht darauf, ob er in einem Vertragsstaat an-\nsässig ist oder nicht, in einem Vertragsstaat eine Betriebstätte\noder eine feste Einrichtung und ist die Schuld, für die die Zin-\nsen gezahlt werden, für Zwecke der Betriebstätte oder der fe-\nsten Einrichting eingegangen worden und trägt die Betrieb-\nstätte oder die feste Einrichtung die Zinsen, so gelten die Zin-\nsen als aus dem Staat stammend, in dem die Betriebstätte\noder die feste Einrichtung liegt." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-117", "pdf-008-line-118", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-130", "pdf-008-line-132" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 60.90601959869342, 677.1422426833278, 290.9646663555763, 770.4361657349556 ], "source_line_ids": [ "pdf-008-line-114", "pdf-008-line-117", "pdf-008-line-118", "pdf-008-line-121", "pdf-008-line-123", "pdf-008-line-124", "pdf-008-line-126", "pdf-008-line-128", "pdf-008-line-130", "pdf-008-line-132" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00535", "p008-tsv00536", "p008-tsv00537", "p008-tsv00538", "p008-tsv00539", "p008-tsv00540", "p008-tsv00541", "p008-tsv00542", "p008-tsv00544", "p008-tsv00545", "p008-tsv00546", "p008-tsv00547", "p008-tsv00548", "p008-tsv00549", "p008-tsv00550", "p008-tsv00551", "p008-tsv00552", "p008-tsv00554", "p008-tsv00555", "p008-tsv00556", "p008-tsv00557", "p008-tsv00558", "p008-tsv00559", "p008-tsv00560", "p008-tsv00561", "p008-tsv00563", "p008-tsv00564", "p008-tsv00565", "p008-tsv00566", "p008-tsv00567", "p008-tsv00568", "p008-tsv00569", "p008-tsv00570", "p008-tsv00571", "p008-tsv00573", "p008-tsv00574", "p008-tsv00575", "p008-tsv00576", "p008-tsv00577", "p008-tsv00578", "p008-tsv00579", "p008-tsv00580", "p008-tsv00582", "p008-tsv00583", "p008-tsv00584", "p008-tsv00585", "p008-tsv00586", "p008-tsv00587", "p008-tsv00588", "p008-tsv00589", "p008-tsv00590", "p008-tsv00591", "p008-tsv00593", "p008-tsv00594", "p008-tsv00595", "p008-tsv00596", "p008-tsv00597", "p008-tsv00598", "p008-tsv00599", "p008-tsv00600", "p008-tsv00601", "p008-tsv00603", "p008-tsv00604", "p008-tsv00605", "p008-tsv00606", "p008-tsv00607", "p008-tsv00608", "p008-tsv00609", "p008-tsv00610", "p008-tsv00612", "p008-tsv00613", "p008-tsv00614", "p008-tsv00615", "p008-tsv00616", "p008-tsv00617", "p008-tsv00618", "p008-tsv00620", "p008-tsv00621", "p008-tsv00622", "p008-tsv00623" ], "text": "(7) Bestehen zwischen dem Schuldner und dem Nutzungs-\nberechtigten oder zwischen jedem von ihnen und einem Drit-\nten besondere Beziehungen und übersteigen deshalb die Zin-\nsen, gemessen an der zugrunde liegenden Forderung, den Be-\ntrag, den Schuldner und Nutzungsberechtigter ohne diese Be-\nziehungen vereinbart hätten, so wird dieser Artikel nur auf den\nletzteren Betrag angewendet. In diesem Fall kann der über-\nsteigende Betrag nach dem Recht eines jeden Vertragsstaats\nund unter Berücksichtigung der anderen Bestimmungen die-\nses Abkommens besteuert werden." }, "pages": [ 8 ], "text": "(7) Bestehen zwischen dem Schuldner und dem Nutzungs-\nberechtigten oder zwischen jedem von ihnen und einem Drit-\nten besondere Beziehungen und übersteigen deshalb die Zin-\nsen, gemessen an der zugrunde liegenden Forderung, den Be-\ntrag, den Schuldner und Nutzungsberechtigter ohne diese Be-\nziehungen vereinbart hätten, so wird dieser Artikel nur auf den\nletzteren Betrag angewendet. In diesem Fall kann der über-\nsteigende Betrag nach dem Recht eines jeden Vertragsstaats\nund unter Berücksichtigung der anderen Bestimmungen die-\nses Abkommens besteuert werden." } ], "title": "Artikel 11\nZinsen" }, { "body_sha256": "5dbe7ee24f8a0b6bfc894180d8530bd75dfa682da9b3c086e3cd91a88b4a20ee", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 61.18286514232385, 98.55381782308453, 290.134129724685, 125.13012824728709 ], "source_line_ids": [ "pdf-009-line-008", "pdf-009-line-010", "pdf-009-line-012" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00017", "p009-tsv00018", "p009-tsv00019", "p009-tsv00020", "p009-tsv00021", "p009-tsv00022", "p009-tsv00023", "p009-tsv00025", "p009-tsv00026", "p009-tsv00027", "p009-tsv00028", "p009-tsv00029", "p009-tsv00030", "p009-tsv00031", "p009-tsv00032", "p009-tsv00033", "p009-tsv00035", "p009-tsv00036", "p009-tsv00037", "p009-tsv00038", "p009-tsv00039", "p009-tsv00040", "p009-tsv00041", "p009-tsv00042" ], "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen\nund an eine im anderen Vertragsstaat ansässige Person ge-\nzahit werden, können im anderen Staat besteuert werden." }, "pages": [ 9 ], "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen\nund an eine im anderen Vertragsstaat ansässige Person ge-\nzahit werden, können im anderen Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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-027" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.90601959869342, 131.49736928641894, 290.41097526831544, 206.79691548832622 ], "source_line_ids": [ "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-027" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00046", "p009-tsv00047", "p009-tsv00048", "p009-tsv00049", "p009-tsv00050", "p009-tsv00051", "p009-tsv00052", "p009-tsv00053", "p009-tsv00054", "p009-tsv00056", "p009-tsv00057", "p009-tsv00058", "p009-tsv00059", "p009-tsv00060", "p009-tsv00061", "p009-tsv00062", "p009-tsv00063", "p009-tsv00064", "p009-tsv00066", "p009-tsv00067", "p009-tsv00068", "p009-tsv00069", "p009-tsv00070", "p009-tsv00071", "p009-tsv00072", "p009-tsv00073", "p009-tsv00074", "p009-tsv00076", "p009-tsv00077", "p009-tsv00078", "p009-tsv00079", "p009-tsv00080", "p009-tsv00081", "p009-tsv00083", "p009-tsv00084", "p009-tsv00085", "p009-tsv00086", "p009-tsv00087", "p009-tsv00088", "p009-tsv00089", "p009-tsv00090", "p009-tsv00092", "p009-tsv00093", "p009-tsv00094", "p009-tsv00095", "p009-tsv00096", "p009-tsv00097", "p009-tsv00099", "p009-tsv00100", "p009-tsv00101", "p009-tsv00102", "p009-tsv00103", "p009-tsv00104", "p009-tsv00105", "p009-tsv00107", "p009-tsv00108", "p009-tsv00109" ], "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-\ntragsstaat aus dem sie stammen, nach dem Recht dieses\nStaates besteuert werden; die Steuer darf aber, wenn der\nEmpfänger der Lizenzgebühren der Nutzungsberechtigte ist,\n10 vom Hundert des Bruttobetrags der Lizenzgebühren nicht\nübersteigen. Die zuständigen Behörden der Vertragsstaaten\nregeln in gegenseitigem Einvernehmen, wie diese Begren-\nzungsbestimmung durchzuführen ist." }, "pages": [ 9 ], "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-\ntragsstaat aus dem sie stammen, nach dem Recht dieses\nStaates besteuert werden; die Steuer darf aber, wenn der\nEmpfänger der Lizenzgebühren der Nutzungsberechtigte ist,\n10 vom Hundert des Bruttobetrags der Lizenzgebühren nicht\nübersteigen. Die zuständigen Behörden der Vertragsstaaten\nregeln in gegenseitigem Einvernehmen, wie diese Begren-\nzungsbestimmung durchzuführen ist." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-048", "pdf-009-line-049" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.62917405506299, 212.8873199605393, 290.41097526831544, 326.3903123972378 ], "source_line_ids": [ "pdf-009-line-029", "pdf-009-line-031", "pdf-009-line-033", "pdf-009-line-035", "pdf-009-line-037", "pdf-009-line-039", "pdf-009-line-041", "pdf-009-line-043", "pdf-009-line-045", "pdf-009-line-047", "pdf-009-line-048", "pdf-009-line-049" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00113", "p009-tsv00114", "p009-tsv00115", "p009-tsv00116", "p009-tsv00117", "p009-tsv00118", "p009-tsv00119", "p009-tsv00120", "p009-tsv00122", "p009-tsv00123", "p009-tsv00124", "p009-tsv00125", "p009-tsv00126", "p009-tsv00127", "p009-tsv00128", "p009-tsv00129", "p009-tsv00130", "p009-tsv00132", "p009-tsv00133", "p009-tsv00134", "p009-tsv00135", "p009-tsv00136", "p009-tsv00137", "p009-tsv00138", "p009-tsv00139", "p009-tsv00140", "p009-tsv00141", "p009-tsv00143", "p009-tsv00144", "p009-tsv00145", "p009-tsv00146", "p009-tsv00147", "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-tsv00164", "p009-tsv00165", "p009-tsv00166", "p009-tsv00167", "p009-tsv00168", "p009-tsv00169", "p009-tsv00170", "p009-tsv00172", "p009-tsv00173", "p009-tsv00174", "p009-tsv00175", "p009-tsv00176", "p009-tsv00177", "p009-tsv00178", "p009-tsv00179", "p009-tsv00181", "p009-tsv00182", "p009-tsv00183", "p009-tsv00184", "p009-tsv00185", "p009-tsv00186", "p009-tsv00187", "p009-tsv00188", "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" ], "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenzge-\nbühren‘' bedeutet Vergütungen jeder Art, die für die Benutzung\noder für das Recht auf Benutzung von Urheberrechten an lite-\nrarischen, künstlerischen oder wissenschaftlichen Werken,\neinschließlich kinematographischer Filme, Filme oder Video-\nband-Aufnahmen für das Fernsehen oder Bandaufnahmen für\nden Rundfunk, von Patenten, Warenzeichen, Mustern oder\nModellen, Plänen, geheimen Formeln oder Verfahren oder für\ndie Benutzung oder das Recht auf Benutzung gewerblicher,\nkaufmännischer oder wissenschaftlicher Ausrüstungen oder\nfür die Mitteilung gewerblicher, kaufmännischer oder wissen-\nschaftlicher Erfahrungen gezahlt werden." }, "pages": [ 9 ], "text": "(3) Der in diesem Artikel verwendete Ausdruck „Lizenzge-\nbühren‘' bedeutet Vergütungen jeder Art, die für die Benutzung\noder für das Recht auf Benutzung von Urheberrechten an lite-\nrarischen, künstlerischen oder wissenschaftlichen Werken,\neinschließlich kinematographischer Filme, Filme oder Video-\nband-Aufnahmen für das Fernsehen oder Bandaufnahmen für\nden Rundfunk, von Patenten, Warenzeichen, Mustern oder\nModellen, Plänen, geheimen Formeln oder Verfahren oder für\ndie Benutzung oder das Recht auf Benutzung gewerblicher,\nkaufmännischer oder wissenschaftlicher Ausrüstungen oder\nfür die Mitteilung gewerblicher, kaufmännischer oder wissen-\nschaftlicher Erfahrungen gezahlt werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-059", "pdf-009-line-061", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.62917405506299, 332.20388030253207, 290.41097526831544, 416.639033212759 ], "source_line_ids": [ "pdf-009-line-051", "pdf-009-line-053", "pdf-009-line-055", "pdf-009-line-057", "pdf-009-line-059", "pdf-009-line-061", "pdf-009-line-063", "pdf-009-line-065", "pdf-009-line-067" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00211", "p009-tsv00212", "p009-tsv00213", "p009-tsv00214", "p009-tsv00215", "p009-tsv00216", "p009-tsv00217", "p009-tsv00218", "p009-tsv00219", "p009-tsv00220", "p009-tsv00221", "p009-tsv00222", "p009-tsv00224", "p009-tsv00225", "p009-tsv00226", "p009-tsv00227", "p009-tsv00228", "p009-tsv00229", "p009-tsv00231", "p009-tsv00232", "p009-tsv00233", "p009-tsv00234", "p009-tsv00235", "p009-tsv00236", "p009-tsv00237", "p009-tsv00238", "p009-tsv00240", "p009-tsv00241", "p009-tsv00242", "p009-tsv00243", "p009-tsv00244", "p009-tsv00245", "p009-tsv00246", "p009-tsv00248", "p009-tsv00249", "p009-tsv00250", "p009-tsv00251", "p009-tsv00252", "p009-tsv00253", "p009-tsv00254", "p009-tsv00255", "p009-tsv00256", "p009-tsv00258", "p009-tsv00259", "p009-tsv00260", "p009-tsv00261", "p009-tsv00262", "p009-tsv00263", "p009-tsv00264", "p009-tsv00265", "p009-tsv00267", "p009-tsv00268", "p009-tsv00269", "p009-tsv00270", "p009-tsv00271", "p009-tsv00272", "p009-tsv00273", "p009-tsv00274", "p009-tsv00276", "p009-tsv00277", "p009-tsv00278", "p009-tsv00279", "p009-tsv00280", "p009-tsv00281", "p009-tsv00282", "p009-tsv00283", "p009-tsv00285", "p009-tsv00286", "p009-tsv00287", "p009-tsv00288", "p009-tsv00289", "p009-tsv00290", "p009-tsv00291" ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im ande-\nren Vertragsstaat, aus dem die Lizenzgebühren stammen, eine\ngewerbliche Tätigkeit durch eine dort gelegene Betriebstätte\noder eine selbständige Arbeit durch eine dort gelegene feste\nEinrichtung ausübt und die Rechte oder Vermögenswerte, für\ndie die Lizenzgebühren gezahlt werden, tatsächlich zu dieser\nBetriebstätte oder festen Einrichtung gehören. In diesem Fall\nist Artikel 7 beziehungsweise Artikel 14 anzuwenden." }, "pages": [ 9 ], "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in\neinem Vertragsstaat ansässige Nutzungsberechtigte im ande-\nren Vertragsstaat, aus dem die Lizenzgebühren stammen, eine\ngewerbliche Tätigkeit durch eine dort gelegene Betriebstätte\noder eine selbständige Arbeit durch eine dort gelegene feste\nEinrichtung ausübt und die Rechte oder Vermögenswerte, für\ndie die Lizenzgebühren gezahlt werden, tatsächlich zu dieser\nBetriebstätte oder festen Einrichtung gehören. In diesem Fall\nist Artikel 7 beziehungsweise Artikel 14 anzuwenden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-009-line-070", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-075", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-081", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 58.96810079328045, 434.6334100624794, 288.4730564629025, 558.6561920420914 ], "source_line_ids": [ "pdf-009-line-070", "pdf-009-line-072", "pdf-009-line-074", "pdf-009-line-075", "pdf-009-line-078", "pdf-009-line-080", "pdf-009-line-081", "pdf-009-line-084", "pdf-009-line-086", "pdf-009-line-087", "pdf-009-line-089", "pdf-009-line-091", "pdf-009-line-092" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00295", "p009-tsv00296", "p009-tsv00297", "p009-tsv00298", "p009-tsv00299", "p009-tsv00300", "p009-tsv00301", "p009-tsv00302", "p009-tsv00304", "p009-tsv00305", "p009-tsv00306", "p009-tsv00307", "p009-tsv00308", "p009-tsv00309", "p009-tsv00310", "p009-tsv00311", "p009-tsv00312", "p009-tsv00314", "p009-tsv00315", "p009-tsv00316", "p009-tsv00317", "p009-tsv00318", "p009-tsv00319", "p009-tsv00320", "p009-tsv00321", "p009-tsv00322", "p009-tsv00324", "p009-tsv00325", "p009-tsv00326", "p009-tsv00327", "p009-tsv00328", "p009-tsv00329", "p009-tsv00330", "p009-tsv00331", "p009-tsv00332", "p009-tsv00333", "p009-tsv00334", "p009-tsv00336", "p009-tsv00337", "p009-tsv00338", "p009-tsv00339", "p009-tsv00340", "p009-tsv00341", "p009-tsv00342", "p009-tsv00343", "p009-tsv00344", "p009-tsv00346", "p009-tsv00347", "p009-tsv00348", "p009-tsv00349", "p009-tsv00350", "p009-tsv00351", "p009-tsv00352", "p009-tsv00353", "p009-tsv00354", "p009-tsv00356", "p009-tsv00357", "p009-tsv00358", "p009-tsv00359", "p009-tsv00360", "p009-tsv00361", "p009-tsv00362", "p009-tsv00363", "p009-tsv00364", "p009-tsv00366", "p009-tsv00367", "p009-tsv00368", "p009-tsv00369", "p009-tsv00370", "p009-tsv00371", "p009-tsv00372", "p009-tsv00373", "p009-tsv00374", "p009-tsv00376", "p009-tsv00377", "p009-tsv00378", "p009-tsv00379", "p009-tsv00380", "p009-tsv00381", "p009-tsv00382", "p009-tsv00384", "p009-tsv00385", "p009-tsv00386", "p009-tsv00387", "p009-tsv00388", "p009-tsv00389", "p009-tsv00390", "p009-tsv00391", "p009-tsv00392", "p009-tsv00393", "p009-tsv00395", "p009-tsv00396", "p009-tsv00397", "p009-tsv00398", "p009-tsv00399", "p009-tsv00400", "p009-tsv00401", "p009-tsv00402", "p009-tsv00403", "p009-tsv00405", "p009-tsv00406", "p009-tsv00407", "p009-tsv00408", "p009-tsv00409", "p009-tsv00410", "p009-tsv00411", "p009-tsv00412", "p009-tsv00413", "p009-tsv00415", "p009-tsv00416" ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertragsstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines sei-\nner Länder, eine ihrer Gebietskörperschaften oder eine in die-\nsem Staat ansässige Person ist. Hat aber der Schuldner der Li-\nzenzgebühren, ohne Rücksicht darauf, ob er in einem Ver-\ntragsstaat ansässig ist oder nicht, in einem Vertragsstaat eine\nBetriebstätte oder eine’ feste Einrichtung und ist die Verpflich-\ntung zur Zahlung dieser Lizenzgebühren für Zwecke der Be-\ntriebstätte oder der festen Einrichtung eingegangen worden\nund trägt die Betriebstätte oder die feste Einrichtung die Li-\nzenzgebühren ‚so gelten die Lizenzgebühren als aus dem Ver-\ntragsstaat stammend, in dem die Betriebstätte oder die feste\nEinrichtung liegt." }, "pages": [ 9 ], "text": "(5) Lizenzgebühren gelten dann als aus einem Vertragsstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines sei-\nner Länder, eine ihrer Gebietskörperschaften oder eine in die-\nsem Staat ansässige Person ist. Hat aber der Schuldner der Li-\nzenzgebühren, ohne Rücksicht darauf, ob er in einem Ver-\ntragsstaat ansässig ist oder nicht, in einem Vertragsstaat eine\nBetriebstätte oder eine’ feste Einrichtung und ist die Verpflich-\ntung zur Zahlung dieser Lizenzgebühren für Zwecke der Be-\ntriebstätte oder der festen Einrichtung eingegangen worden\nund trägt die Betriebstätte oder die feste Einrichtung die Li-\nzenzgebühren ‚so gelten die Lizenzgebühren als aus dem Ver-\ntragsstaat stammend, in dem die Betriebstätte oder die feste\nEinrichtung liegt." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-112" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 60.075482967802145, 563.6392502466293, 289.3035930937937, 658.8710292666887 ], "source_line_ids": [ "pdf-009-line-094", "pdf-009-line-096", "pdf-009-line-098", "pdf-009-line-100", "pdf-009-line-102", "pdf-009-line-104", "pdf-009-line-106", "pdf-009-line-108", "pdf-009-line-110", "pdf-009-line-112" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00420", "p009-tsv00421", "p009-tsv00422", "p009-tsv00423", "p009-tsv00424", "p009-tsv00425", "p009-tsv00426", "p009-tsv00427", "p009-tsv00429", "p009-tsv00430", "p009-tsv00431", "p009-tsv00432", "p009-tsv00433", "p009-tsv00434", "p009-tsv00435", "p009-tsv00436", "p009-tsv00437", "p009-tsv00439", "p009-tsv00440", "p009-tsv00441", "p009-tsv00442", "p009-tsv00443", "p009-tsv00444", "p009-tsv00445", "p009-tsv00446", "p009-tsv00448", "p009-tsv00449", "p009-tsv00450", "p009-tsv00451", "p009-tsv00452", "p009-tsv00453", "p009-tsv00454", "p009-tsv00456", "p009-tsv00457", "p009-tsv00458", "p009-tsv00459", "p009-tsv00460", "p009-tsv00461", "p009-tsv00462", "p009-tsv00464", "p009-tsv00465", "p009-tsv00466", "p009-tsv00467", "p009-tsv00468", "p009-tsv00469", "p009-tsv00470", "p009-tsv00471", "p009-tsv00472", "p009-tsv00474", "p009-tsv00475", "p009-tsv00476", "p009-tsv00477", "p009-tsv00478", "p009-tsv00479", "p009-tsv00480", "p009-tsv00481", "p009-tsv00482", "p009-tsv00483", "p009-tsv00485", "p009-tsv00486", "p009-tsv00487", "p009-tsv00488", "p009-tsv00489", "p009-tsv00490", "p009-tsv00491", "p009-tsv00492", "p009-tsv00493", "p009-tsv00495", "p009-tsv00496", "p009-tsv00497", "p009-tsv00498", "p009-tsv00499", "p009-tsv00500", "p009-tsv00501", "p009-tsv00503", "p009-tsv00504", "p009-tsv00505", "p009-tsv00506", "p009-tsv00507" ], "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs-\nberechtigten oder zwischen jedem von ihnen und einem Drit-\nten besondere Beziehungen und übersteigen deshalb die Li-\nzenzgebühren, gemessen an der zugrunde liegenden Lei-\nstung, den Betrag, den Schuldner und Nutzungsberechtigter\nohne diese Beziehungen vereinbart hätten, so wird dieser Ar-\ntikel nur auf den letzteren Betrag angewendet. In diesem Fall\nkann der übersteigende Betrag nach dem Recht eines jeden\nVertragsstaats und unter Berücksichtigung der anderen Be-\nstimmungen dieses Abkommens besteuert werden." }, "pages": [ 9 ], "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs-\nberechtigten oder zwischen jedem von ihnen und einem Drit-\nten besondere Beziehungen und übersteigen deshalb die Li-\nzenzgebühren, gemessen an der zugrunde liegenden Lei-\nstung, den Betrag, den Schuldner und Nutzungsberechtigter\nohne diese Beziehungen vereinbart hätten, so wird dieser Ar-\ntikel nur auf den letzteren Betrag angewendet. In diesem Fall\nkann der übersteigende Betrag nach dem Recht eines jeden\nVertragsstaats und unter Berücksichtigung der anderen Be-\nstimmungen dieses Abkommens besteuert werden." } ], "title": "Artikel 12\nLizenzgebühren" }, { "body_sha256": "cef48aac7750abd1c1bb6c6b9f93c5750635cf5b73ed39bfb5b2c83e912d0ab1", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 62.01340177321512, 702.6112068398554, 290.41097526831544, 739.9841433738902 ], "source_line_ids": [ "pdf-009-line-119", "pdf-009-line-121", "pdf-009-line-123", "pdf-009-line-125" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00524", "p009-tsv00525", "p009-tsv00526", "p009-tsv00527", "p009-tsv00528", "p009-tsv00529", "p009-tsv00530", "p009-tsv00531", "p009-tsv00532", "p009-tsv00534", "p009-tsv00535", "p009-tsv00536", "p009-tsv00537", "p009-tsv00538", "p009-tsv00539", "p009-tsv00540", "p009-tsv00542", "p009-tsv00543", "p009-tsv00544", "p009-tsv00545", "p009-tsv00546", "p009-tsv00547", "p009-tsv00548", "p009-tsv00549", "p009-tsv00550", "p009-tsv00551", "p009-tsv00552", "p009-tsv00554", "p009-tsv00555", "p009-tsv00556", "p009-tsv00557", "p009-tsv00558", "p009-tsv00559", "p009-tsv00560", "p009-tsv00561" ], "text": "(1) Einkünfte oder Gewinne, die eine in einem Vertragsstaat\nansässige Person aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 bezieht, das im anderen Ver-\ntragsstaat liegt, können im anderen Staat besteuert werden." }, "pages": [ 9 ], "text": "(1) Einkünfte oder Gewinne, die eine in einem Vertragsstaat\nansässige Person aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 bezieht, das im anderen Ver-\ntragsstaat liegt, können im anderen Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131", "pdf-010-line-003", "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" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 62.01340177321512, 744.9672015784282, 290.68782081194587, 772.6508582703059 ], "source_line_ids": [ "pdf-009-line-127", "pdf-009-line-129", "pdf-009-line-131" ], "source_page": 9 }, { "bbox": [ 65.05870275314979, 66.99444919434396, 295.1173495100327, 140.6329759947386 ], "source_line_ids": [ "pdf-010-line-003", "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" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv00565", "p009-tsv00566", "p009-tsv00567", "p009-tsv00568", "p009-tsv00569", "p009-tsv00570", "p009-tsv00571", "p009-tsv00572", "p009-tsv00574", "p009-tsv00575", "p009-tsv00576", "p009-tsv00577", "p009-tsv00578", "p009-tsv00579", "p009-tsv00581", "p009-tsv00582", "p009-tsv00583", "p009-tsv00584", "p009-tsv00585", "p009-tsv00586", "p009-tsv00587", "p009-tsv00588", "p010-tsv00021", "p010-tsv00022", "p010-tsv00023", "p010-tsv00024", "p010-tsv00025", "p010-tsv00026", "p010-tsv00027", "p010-tsv00028", "p010-tsv00029", "p010-tsv00031", "p010-tsv00032", "p010-tsv00033", "p010-tsv00034", "p010-tsv00035", "p010-tsv00036", "p010-tsv00037", "p010-tsv00038", "p010-tsv00039", "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-tsv00057", "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-tsv00073", "p010-tsv00074", "p010-tsv00076", "p010-tsv00077", "p010-tsv00078", "p010-tsv00079", "p010-tsv00080", "p010-tsv00081", "p010-tsv00082", "p010-tsv00083", "p010-tsv00085" ], "text": "(2) Einkünfte oder Gewinne aus der Veräußerung bewegli-\nchen Vermögens, das Betriebsvermögen einer Betriebstätte\nist, die ein Unternehmen eines Vertragsstaats im anderen\nVertragsstaat hat, oder das zu einer festen Einrichtung gehört,\ndie einer in einem Vertragsstaat ansässigen Person für die\nAusübung einer selbständigen Arbeit im anderen Vertrags-\nstaat zur Verfügung steht, einschließlich derartiger Gewinne,\ndie bei der Veräußerung einer solchen Betriebstätte (allein\noder mit dem übrigen Unternehmen) oder einer solchen festen\nEinrichtung erzielt werden, können im anderen Staat besteuert\nwerden," }, "pages": [ 9, 10 ], "text": "(2) Einkünfte oder Gewinne aus der Veräußerung bewegli-\nchen Vermögens, das Betriebsvermögen einer Betriebstätte\nist, die ein Unternehmen eines Vertragsstaats im anderen\nVertragsstaat hat, oder das zu einer festen Einrichtung gehört,\ndie einer in einem Vertragsstaat ansässigen Person für die\nAusübung einer selbständigen Arbeit im anderen Vertrags-\nstaat zur Verfügung steht, einschließlich derartiger Gewinne,\ndie bei der Veräußerung einer solchen Betriebstätte (allein\noder mit dem übrigen Unternehmen) oder einer solchen festen\nEinrichtung erzielt werden, können im anderen Staat besteuert\nwerden," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 66.16608492767148, 148.38439986846433, 295.9478861409239, 204.30538638605722 ], "source_line_ids": [ "pdf-010-line-017", "pdf-010-line-019", "pdf-010-line-021", "pdf-010-line-023", "pdf-010-line-025", "pdf-010-line-027" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00089", "p010-tsv00090", "p010-tsv00091", "p010-tsv00092", "p010-tsv00093", "p010-tsv00094", "p010-tsv00095", "p010-tsv00096", "p010-tsv00097", "p010-tsv00099", "p010-tsv00100", "p010-tsv00101", "p010-tsv00102", "p010-tsv00103", "p010-tsv00104", "p010-tsv00105", "p010-tsv00107", "p010-tsv00108", "p010-tsv00109", "p010-tsv00110", "p010-tsv00111", "p010-tsv00112", "p010-tsv00113", "p010-tsv00114", "p010-tsv00116", "p010-tsv00117", "p010-tsv00118", "p010-tsv00119", "p010-tsv00120", "p010-tsv00121", "p010-tsv00122", "p010-tsv00123", "p010-tsv00124", "p010-tsv00126", "p010-tsv00127", "p010-tsv00128", "p010-tsv00129", "p010-tsv00130", "p010-tsv00131", "p010-tsv00132", "p010-tsv00133", "p010-tsv00134", "p010-tsv00135", "p010-tsv00137", "p010-tsv00138", "p010-tsv00139", "p010-tsv00140", "p010-tsv00141" ], "text": "(3) Einkünfte oder Gewinne aus der Veräußerung von See-\nschiffen oder Luftfahrzeugen, die im internationalen Verkehr\nbetrieben werden und von beweglichem Vermögen, das dem\nBetrieb dieser Schiffe oder Luftfahrzeuge dient, können nur in\ndem Vertragsstaat besteuert werden, in dem sich der Ort der\ntatsächlichen Geschäftsleitung des Unternehmens befindet." }, "pages": [ 10 ], "text": "(3) Einkünfte oder Gewinne aus der Veräußerung von See-\nschiffen oder Luftfahrzeugen, die im internationalen Verkehr\nbetrieben werden und von beweglichem Vermögen, das dem\nBetrieb dieser Schiffe oder Luftfahrzeuge dient, können nur in\ndem Vertragsstaat besteuert werden, in dem sich der Ort der\ntatsächlichen Geschäftsleitung des Unternehmens befindet." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-line-028", "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 66.16608492767148, 210.1189542913515, 295.9478861409239, 247.2150542584676 ], "source_line_ids": [ "pdf-010-line-028", "pdf-010-line-030", "pdf-010-line-032", "pdf-010-line-034" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00145", "p010-tsv00146", "p010-tsv00147", "p010-tsv00148", "p010-tsv00149", "p010-tsv00150", "p010-tsv00151", "p010-tsv00152", "p010-tsv00153", "p010-tsv00154", "p010-tsv00156", "p010-tsv00157", "p010-tsv00158", "p010-tsv00159", "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" ], "text": "(4) Einkünfte oder Gewinne aus der Veräußerung des in den\nAbsätzen 1 bis 3 nicht genannten Vermögens können nur in\ndem Vertragsstaat besteuert werden, in dem der Veräußerer\nansässig ist." }, "pages": [ 10 ], "text": "(4) Einkünfte oder Gewinne aus der Veräußerung des in den\nAbsätzen 1 bis 3 nicht genannten Vermögens können nur in\ndem Vertragsstaat besteuert werden, in dem der Veräußerer\nansässig ist." } ], "title": ". Artikel 13\nEinkünfte aus der Veräußerung von Vermögen" }, { "body_sha256": "6fc6567b3e4246547e7e0571da874f597d4ca71c0ea2faafb72a9f2e2ed68b3b", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "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-053", "pdf-010-line-054" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 294.0004340677409, 294.8405039664022, 378.43558697796783 ], "source_line_ids": [ "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-053", "pdf-010-line-054" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00189", "p010-tsv00190", "p010-tsv00191", "p010-tsv00192", "p010-tsv00193", "p010-tsv00194", "p010-tsv00195", "p010-tsv00196", "p010-tsv00198", "p010-tsv00199", "p010-tsv00200", "p010-tsv00201", "p010-tsv00202", "p010-tsv00203", "p010-tsv00204", "p010-tsv00205", "p010-tsv00206", "p010-tsv00208", "p010-tsv00209", "p010-tsv00210", "p010-tsv00211", "p010-tsv00212", "p010-tsv00213", "p010-tsv00214", "p010-tsv00215", "p010-tsv00216", "p010-tsv00218", "p010-tsv00219", "p010-tsv00220", "p010-tsv00221", "p010-tsv00222", "p010-tsv00223", "p010-tsv00224", "p010-tsv00225", "p010-tsv00226", "p010-tsv00227", "p010-tsv00229", "p010-tsv00230", "p010-tsv00231", "p010-tsv00232", "p010-tsv00233", "p010-tsv00234", "p010-tsv00235", "p010-tsv00236", "p010-tsv00237", "p010-tsv00239", "p010-tsv00240", "p010-tsv00241", "p010-tsv00242", "p010-tsv00243", "p010-tsv00244", "p010-tsv00245", "p010-tsv00246", "p010-tsv00247", "p010-tsv00248", "p010-tsv00250", "p010-tsv00251", "p010-tsv00252", "p010-tsv00253", "p010-tsv00254", "p010-tsv00255", "p010-tsv00256", "p010-tsv00257", "p010-tsv00258", "p010-tsv00259", "p010-tsv00261", "p010-tsv00262", "p010-tsv00263", "p010-tsv00264", "p010-tsv00265", "p010-tsv00266", "p010-tsv00267", "p010-tsv00268", "p010-tsv00269", "p010-tsv00271", "p010-tsv00272", "p010-tsv00273", "p010-tsv00274" ], "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selbständi-\nger Tätigkeit bezieht, können nur in diesem Staat besteuert\nwerden, es sei denn, daß der Person im anderen Vertragsstaat\nfür die Ausübung ihrer Tätigkeit gewöhnlich eine feste Einrich-\ntung zur Verfügung steht. Steht ihr eine solche feste Einrich-\ntung zur Verfügung, so können die Einkünfte im anderen Staat\nbesteuert werden, jedoch nur insoweit, als sie dieser festen\nEinrichtung zugerechnet werden können." }, "pages": [ 10 ], "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige\nPerson aus einem freien Beruf oder aus sonstiger selbständi-\nger Tätigkeit bezieht, können nur in diesem Staat besteuert\nwerden, es sei denn, daß der Person im anderen Vertragsstaat\nfür die Ausübung ihrer Tätigkeit gewöhnlich eine feste Einrich-\ntung zur Verfügung steht. Steht ihr eine solche feste Einrich-\ntung zur Verfügung, so können die Einkünfte im anderen Staat\nbesteuert werden, jedoch nur insoweit, als sie dieser festen\nEinrichtung zugerechnet werden können." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061", "pdf-010-line-063" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 384.52599145018087, 294.2868128791414, 431.0345346925354 ], "source_line_ids": [ "pdf-010-line-055", "pdf-010-line-057", "pdf-010-line-059", "pdf-010-line-061", "pdf-010-line-063" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00278", "p010-tsv00279", "p010-tsv00280", "p010-tsv00281", "p010-tsv00282", "p010-tsv00283", "p010-tsv00284", "p010-tsv00285", "p010-tsv00287", "p010-tsv00288", "p010-tsv00289", "p010-tsv00290", "p010-tsv00291", "p010-tsv00293", "p010-tsv00294", "p010-tsv00295", "p010-tsv00296", "p010-tsv00297", "p010-tsv00298", "p010-tsv00299", "p010-tsv00301", "p010-tsv00302", "p010-tsv00303", "p010-tsv00304", "p010-tsv00305", "p010-tsv00306", "p010-tsv00308", "p010-tsv00309", "p010-tsv00310", "p010-tsv00311" ], "text": "(2) Der Ausdruck „freier Beruf‘ umfaßt insbesondere die\nselbständig ausgeübte wissenschaftliche, literarische, künst-\nlerische, erzieherische oder unterrichtende Tätigkeit sowie die\nselbständige Tätigkeit der Ärzte, Rechtsanwälte, Ingenieure,\nArchitekten, Zahnärzte und Buchsachverständigen." }, "pages": [ 10 ], "text": "(2) Der Ausdruck „freier Beruf‘ umfaßt insbesondere die\nselbständig ausgeübte wissenschaftliche, literarische, künst-\nlerische, erzieherische oder unterrichtende Tätigkeit sowie die\nselbständige Tätigkeit der Ärzte, Rechtsanwälte, Ingenieure,\nArchitekten, Zahnärzte und Buchsachverständigen." } ], "title": "Artikel 14\nSelbständige Arbeit" }, { "body_sha256": "b5312bba980c9ccff51f94af1a816fe68107fc92c74d9a5370e9dc3d254fb5ff", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 65.05870275314979, 483.6334824071029, 294.56365842277177, 547.8595659322591 ], "source_line_ids": [ "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" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00323", "p010-tsv00324", "p010-tsv00325", "p010-tsv00326", "p010-tsv00327", "p010-tsv00328", "p010-tsv00329", "p010-tsv00330", "p010-tsv00331", "p010-tsv00332", "p010-tsv00334", "p010-tsv00335", "p010-tsv00336", "p010-tsv00337", "p010-tsv00338", "p010-tsv00339", "p010-tsv00340", "p010-tsv00341", "p010-tsv00342", "p010-tsv00344", "p010-tsv00345", "p010-tsv00346", "p010-tsv00347", "p010-tsv00348", "p010-tsv00349", "p010-tsv00350", "p010-tsv00352", "p010-tsv00353", "p010-tsv00354", "p010-tsv00355", "p010-tsv00356", "p010-tsv00357", "p010-tsv00358", "p010-tsv00359", "p010-tsv00360", "p010-tsv00361", "p010-tsv00362", "p010-tsv00364", "p010-tsv00365", "p010-tsv00366", "p010-tsv00367", "p010-tsv00368", "p010-tsv00369", "p010-tsv00370", "p010-tsv00371", "p010-tsv00372", "p010-tsv00374", "p010-tsv00375", "p010-tsv00376", "p010-tsv00377", "p010-tsv00378", "p010-tsv00379", "p010-tsv00380", "p010-tsv00381", "p010-tsv00382", "p010-tsv00384", "p010-tsv00385", "p010-tsv00386", "p010-tsv00387" ], "text": "(1) Vorbehaltlich der Artikel 16, 18 und 19 können Gehälter,\nLöhne und ähnliche Vergütungen, die eine in einem Vertrags-\nstaat ansässige Person aus unselbständiger Arbeit bezieht,\nnur in diesem Staat besteuert werden, es sei denn, die Arbeit\nwird im anderen Vertragsstaat ausgeübt. Wird die Arbeit dort\nausgeübt, so können die dafür bezogenen Vergütungen im an-\nderen Staat besteuert werden." }, "pages": [ 10 ], "text": "(1) Vorbehaltlich der Artikel 16, 18 und 19 können Gehälter,\nLöhne und ähnliche Vergütungen, die eine in einem Vertrags-\nstaat ansässige Person aus unselbständiger Arbeit bezieht,\nnur in diesem Staat besteuert werden, es sei denn, die Arbeit\nwird im anderen Vertragsstaat ausgeübt. Wird die Arbeit dort\nausgeübt, so können die dafür bezogenen Vergütungen im an-\nderen Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100", "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 65.05870275314979, 555.0573166721473, 295.6710405972935, 700.9501874383427 ], "source_line_ids": [ "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-094", "pdf-010-line-096", "pdf-010-line-098", "pdf-010-line-100", "pdf-010-line-101", "pdf-010-line-102", "pdf-010-line-104", "pdf-010-line-106" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00391", "p010-tsv00392", "p010-tsv00393", "p010-tsv00394", "p010-tsv00395", "p010-tsv00396", "p010-tsv00397", "p010-tsv00398", "p010-tsv00400", "p010-tsv00401", "p010-tsv00402", "p010-tsv00403", "p010-tsv00404", "p010-tsv00405", "p010-tsv00406", "p010-tsv00407", "p010-tsv00408", "p010-tsv00409", "p010-tsv00411", "p010-tsv00412", "p010-tsv00413", "p010-tsv00414", "p010-tsv00415", "p010-tsv00416", "p010-tsv00418", "p010-tsv00419", "p010-tsv00420", "p010-tsv00421", "p010-tsv00422", "p010-tsv00423", "p010-tsv00424", "p010-tsv00428", "p010-tsv00429", "p010-tsv00430", "p010-tsv00431", "p010-tsv00432", "p010-tsv00433", "p010-tsv00434", "p010-tsv00435", "p010-tsv00436", "p010-tsv00437", "p010-tsv00439", "p010-tsv00440", "p010-tsv00441", "p010-tsv00442", "p010-tsv00443", "p010-tsv00444", "p010-tsv00445", "p010-tsv00446", "p010-tsv00448", "p010-tsv00452", "p010-tsv00456", "p010-tsv00457", "p010-tsv00458", "p010-tsv00459", "p010-tsv00460", "p010-tsv00461", "p010-tsv00462", "p010-tsv00463", "p010-tsv00464", "p010-tsv00465", "p010-tsv00467", "p010-tsv00468", "p010-tsv00469", "p010-tsv00470", "p010-tsv00471", "p010-tsv00472", "p010-tsv00473", "p010-tsv00474", "p010-tsv00475", "p010-tsv00477", "p010-tsv00478", "p010-tsv00479", "p010-tsv00483", "p010-tsv00484", "p010-tsv00485", "p010-tsv00486", "p010-tsv00487", "p010-tsv00488", "p010-tsv00489", "p010-tsv00490", "p010-tsv00491", "p010-tsv00492", "p010-tsv00494", "p010-tsv00495", "p010-tsv00496", "p010-tsv00497", "p010-tsv00498", "p010-tsv00499", "p010-tsv00500", "p010-tsv00501", "p010-tsv00503", "p010-tsv00504", "p010-tsv00505" ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die\neine in einem Vertragsstaat ansässige Person für eine im an-\nderen Vertragsstaat ausgeübte unselbstandige Arbeit bezieht,\nnur im erstgenannten Staat besteuert werden, wenn\na) der Empfänger sich im anderen Staat insgesamt nicht län-\nger als 183 Tage während des betreffenden Steuerjahrs\naufhält\nund\nb) die Vergütungen von einem Arbeitgeber oder für einen Ar-\nbeitgeber gezahlt werden, der nicht im anderen Staat an-\nsässig ist, und\nc) die Vergütungen nicht von einer Betriebstatte oder einer fe-\nsten Einrichtung getragen werden, die der Arbeitgeber im\nanderen Staat hat." }, "pages": [ 10 ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die\neine in einem Vertragsstaat ansässige Person für eine im an-\nderen Vertragsstaat ausgeübte unselbstandige Arbeit bezieht,\nnur im erstgenannten Staat besteuert werden, wenn\na) der Empfänger sich im anderen Staat insgesamt nicht län-\nger als 183 Tage während des betreffenden Steuerjahrs\naufhält\nund\nb) die Vergütungen von einem Arbeitgeber oder für einen Ar-\nbeitgeber gezahlt werden, der nicht im anderen Staat an-\nsässig ist, und\nc) die Vergütungen nicht von einer Betriebstatte oder einer fe-\nsten Einrichtung getragen werden, die der Arbeitgeber im\nanderen Staat hat." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-113", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 64.78185720951936, 710.9163038474186, 294.00996733551096, 766.8372903650115 ], "source_line_ids": [ "pdf-010-line-108", "pdf-010-line-110", "pdf-010-line-113", "pdf-010-line-114", "pdf-010-line-116", "pdf-010-line-118" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00509", "p010-tsv00510", "p010-tsv00511", "p010-tsv00512", "p010-tsv00513", "p010-tsv00514", "p010-tsv00515", "p010-tsv00517", "p010-tsv00518", "p010-tsv00519", "p010-tsv00520", "p010-tsv00521", "p010-tsv00522", "p010-tsv00523", "p010-tsv00524", "p010-tsv00526", "p010-tsv00527", "p010-tsv00528", "p010-tsv00529", "p010-tsv00530", "p010-tsv00531", "p010-tsv00532", "p010-tsv00533", "p010-tsv00535", "p010-tsv00536", "p010-tsv00537", "p010-tsv00538", "p010-tsv00539", "p010-tsv00540", "p010-tsv00541", "p010-tsv00542", "p010-tsv00543", "p010-tsv00545", "p010-tsv00546", "p010-tsv00547", "p010-tsv00548", "p010-tsv00549", "p010-tsv00550", "p010-tsv00551", "p010-tsv00552", "p010-tsv00553", "p010-tsv00554", "p010-tsv00556", "p010-tsv00557", "p010-tsv00558", "p010-tsv00559" ], "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Ar-\ntikels können Vergütungen für unselbständige Arbeit, die an\nBord eines Seeschiffs oder Luftfahrzeugs, das im internationa-\nlen Verkehr betrieben wird, ausgeübt wird, in dem Vertrags-\nstaat besteuert werden, in dem sich der Ort der tatsächlichen\nGeschäftsleitung des Unternehmens befindet." }, "pages": [ 10 ], "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Ar-\ntikels können Vergütungen für unselbständige Arbeit, die an\nBord eines Seeschiffs oder Luftfahrzeugs, das im internationa-\nlen Verkehr betrieben wird, ausgeübt wird, in dem Vertrags-\nstaat besteuert werden, in dem sich der Ort der tatsächlichen\nGeschäftsleitung des Unternehmens befindet." } ], "title": "Artikel 15\nUnselbständige Arbeit" }, { "body_sha256": "51631e0bf8437027ebe6db7ca9ad0ecd9c22e9896dea21a385acffb6bb4fe9fa", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011", "pdf-011-line-013", "pdf-011-line-015", "pdf-011-line-016" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 60.075482967802145, 97.16963498849063, 289.3035930937937, 152.2601118053272 ], "source_line_ids": [ "pdf-011-line-007", "pdf-011-line-009", "pdf-011-line-011", "pdf-011-line-013", "pdf-011-line-015", "pdf-011-line-016" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00019", "p011-tsv00020", "p011-tsv00021", "p011-tsv00022", "p011-tsv00023", "p011-tsv00025", "p011-tsv00026", "p011-tsv00027", "p011-tsv00028", "p011-tsv00029", "p011-tsv00030", "p011-tsv00031", "p011-tsv00032", "p011-tsv00034", "p011-tsv00035", "p011-tsv00036", "p011-tsv00037", "p011-tsv00038", "p011-tsv00039", "p011-tsv00040", "p011-tsv00041", "p011-tsv00042", "p011-tsv00044", "p011-tsv00045", "p011-tsv00046", "p011-tsv00047", "p011-tsv00048", "p011-tsv00049", "p011-tsv00050", "p011-tsv00052", "p011-tsv00053", "p011-tsv00054", "p011-tsv00055", "p011-tsv00056", "p011-tsv00057", "p011-tsv00058", "p011-tsv00059", "p011-tsv00061", "p011-tsv00062" ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und ahn-\nliche Zahlungen, die eine in einem Vertragsstaat ansässige\nPerson in ihrer Eigenschaft als Mitglied des Aufsichts- oder\nVerwaltungsrats einer Gesellschaft bezieht, die im anderen\nVertragsstaat ansässig ist, können im anderen Staat besteu-\nert werden." }, "pages": [ 11 ], "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und ahn-\nliche Zahlungen, die eine in einem Vertragsstaat ansässige\nPerson in ihrer Eigenschaft als Mitglied des Aufsichts- oder\nVerwaltungsrats einer Gesellschaft bezieht, die im anderen\nVertragsstaat ansässig ist, können im anderen Staat besteu-\nert werden." } ], "title": "Artikel 16\nAufsichtsrats- und Verwaltungsratsvergiitungen" }, { "body_sha256": "1085e17df256519a8001170d6f33bbddd5f1179882670101b10e94ebba8974e7", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "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" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 61.18286514232385, 189.0793752055245, 290.41097526831544, 244.7235251561986 ], "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" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00075", "p011-tsv00076", "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", "p011-tsv00092", "p011-tsv00093", "p011-tsv00095", "p011-tsv00096", "p011-tsv00097", "p011-tsv00098", "p011-tsv00099", "p011-tsv00100", "p011-tsv00101", "p011-tsv00102", "p011-tsv00104", "p011-tsv00105", "p011-tsv00106", "p011-tsv00107", "p011-tsv00108", "p011-tsv00109", "p011-tsv00110", "p011-tsv00111", "p011-tsv00112", "p011-tsv00113", "p011-tsv00115", "p011-tsv00116", "p011-tsv00117", "p011-tsv00118", "p011-tsv00119", "p011-tsv00120", "p011-tsv00121", "p011-tsv00122", "p011-tsv00124", "p011-tsv00125", "p011-tsv00126" ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte, die\neine in einem Vertragsstaat ansässige Person als Künstler,\nwie Bühnen-, Film-, Rundfunk- und Fernsehkünstler sowie Mu-\nsiker, oder als Sportler aus ihrer im anderen Vertragsstaat per-\nsönlich ausgeübten Tätigkeit bezieht, im anderen Staat be-\nsteuert werden. ." }, "pages": [ 11 ], "text": "(1) Ungeachtet der Artikel 14 und 15 können Einkünfte, die\neine in einem Vertragsstaat ansässige Person als Künstler,\nwie Bühnen-, Film-, Rundfunk- und Fernsehkünstler sowie Mu-\nsiker, oder als Sportler aus ihrer im anderen Vertragsstaat per-\nsönlich ausgeübten Tätigkeit bezieht, im anderen Staat be-\nsteuert werden. ." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-034", "pdf-011-line-035", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-041", "pdf-011-line-044" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 61.45971068595427, 251.36760276224925, 290.9646663555763, 307.28858927984214 ], "source_line_ids": [ "pdf-011-line-034", "pdf-011-line-035", "pdf-011-line-038", "pdf-011-line-040", "pdf-011-line-041", "pdf-011-line-044" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00130", "p011-tsv00131", "p011-tsv00132", "p011-tsv00133", "p011-tsv00134", "p011-tsv00135", "p011-tsv00136", "p011-tsv00137", "p011-tsv00138", "p011-tsv00140", "p011-tsv00141", "p011-tsv00142", "p011-tsv00143", "p011-tsv00144", "p011-tsv00145", "p011-tsv00146", "p011-tsv00148", "p011-tsv00149", "p011-tsv00150", "p011-tsv00151", "p011-tsv00152", "p011-tsv00153", "p011-tsv00154", "p011-tsv00155", "p011-tsv00156", "p011-tsv00158", "p011-tsv00159", "p011-tsv00160", "p011-tsv00161", "p011-tsv00162", "p011-tsv00163", "p011-tsv00164", "p011-tsv00165", "p011-tsv00166", "p011-tsv00167", "p011-tsv00169", "p011-tsv00170", "p011-tsv00171", "p011-tsv00172", "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" ], "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder\nSportler in dieser Eigenschaft persönlich ausgeübten Tätigkeit\nnicht dem Künstler oder Sportler selbst, sondern einer ande-\nren Person zu, so können diese Einkünfte ungeachtet der Ar-\ntikel 7, 14 und 15 in dem Vertragsstaat besteuert werden, in\ndem der Künstler oder Sportler seine Tätigkeit ausübt." }, "pages": [ 11 ], "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder\nSportler in dieser Eigenschaft persönlich ausgeübten Tätigkeit\nnicht dem Künstler oder Sportler selbst, sondern einer ande-\nren Person zu, so können diese Einkünfte ungeachtet der Ar-\ntikel 7, 14 und 15 in dem Vertragsstaat besteuert werden, in\ndem der Künstler oder Sportler seine Tätigkeit ausübt." } ], "title": "Artikel 17\nKünstler und Sportler" }, { "body_sha256": "141b58594cb6b9c4d5462c9c315e60cf67b132744be10e29eee6fc7c1e5d31d1", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 59.52179188054129, 356.01182505754684, 288.74990200653286, 392.8310884577442 ], "source_line_ids": [ "pdf-011-line-050", "pdf-011-line-052", "pdf-011-line-054", "pdf-011-line-056" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00201", "p011-tsv00202", "p011-tsv00203", "p011-tsv00204", "p011-tsv00205", "p011-tsv00206", "p011-tsv00207", "p011-tsv00208", "p011-tsv00209", "p011-tsv00211", "p011-tsv00212", "p011-tsv00213", "p011-tsv00214", "p011-tsv00215", "p011-tsv00216", "p011-tsv00217", "p011-tsv00218", "p011-tsv00219", "p011-tsv00221", "p011-tsv00222", "p011-tsv00223", "p011-tsv00224", "p011-tsv00225", "p011-tsv00226", "p011-tsv00227", "p011-tsv00228", "p011-tsv00230", "p011-tsv00231", "p011-tsv00232", "p011-tsv00233", "p011-tsv00234", "p011-tsv00235", "p011-tsv00236", "p011-tsv00237" ], "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhege-\nhälter und ähnliche Vergütungen, die einer in einem Vertrags-\nstaat ansässigen Person für frühere unselbständige Arbeit ge-\nzahlt werden, nur in diesem Staat besteuert werden." }, "pages": [ 11 ], "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhege-\nhälter und ähnliche Vergütungen, die einer in einem Vertrags-\nstaat ansässigen Person für frühere unselbständige Arbeit ge-\nzahlt werden, nur in diesem Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-058", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 59.52179188054129, 398.3678197961197, 289.3035930937937, 444.8763630384742 ], "source_line_ids": [ "pdf-011-line-058", "pdf-011-line-060", "pdf-011-line-062", "pdf-011-line-064", "pdf-011-line-066" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00241", "p011-tsv00242", "p011-tsv00243", "p011-tsv00244", "p011-tsv00245", "p011-tsv00246", "p011-tsv00247", "p011-tsv00249", "p011-tsv00250", "p011-tsv00251", "p011-tsv00252", "p011-tsv00253", "p011-tsv00254", "p011-tsv00255", "p011-tsv00257", "p011-tsv00258", "p011-tsv00259", "p011-tsv00260", "p011-tsv00261", "p011-tsv00262", "p011-tsv00263", "p011-tsv00264", "p011-tsv00266", "p011-tsv00267", "p011-tsv00268", "p011-tsv00269", "p011-tsv00270", "p011-tsv00271", "p011-tsv00272", "p011-tsv00274", "p011-tsv00275", "p011-tsv00276", "p011-tsv00277", "p011-tsv00278", "p011-tsv00279", "p011-tsv00280", "p011-tsv00281", "p011-tsv00282" ], "text": "(2) Regelmäßig wiederkehrende oder nicht regelmäßig wie-\nderkehrende Bezüge aus der Sozialversicherung und ähnliche\nVergütungen, die ein Vertragsstaat, eines seiner Länder, eine\nihrer Gebietskörperschaften oder eines ihrer staatlichen Orga-\nne zahlt, können nur in diesem Staat besteuert werden." }, "pages": [ 11 ], "text": "(2) Regelmäßig wiederkehrende oder nicht regelmäßig wie-\nderkehrende Bezüge aus der Sozialversicherung und ähnliche\nVergütungen, die ein Vertragsstaat, eines seiner Länder, eine\nihrer Gebietskörperschaften oder eines ihrer staatlichen Orga-\nne zahlt, können nur in diesem Staat besteuert werden." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-011-line-068", "pdf-011-line-070", "pdf-011-line-071", "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-077", "pdf-011-line-079" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 59.79863742417172, 450.4130943768497, 289.3035930937937, 515.4696876027623 ], "source_line_ids": [ "pdf-011-line-068", "pdf-011-line-070", "pdf-011-line-071", "pdf-011-line-074", "pdf-011-line-076", "pdf-011-line-077", "pdf-011-line-079" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00286", "p011-tsv00287", "p011-tsv00288", "p011-tsv00289", "p011-tsv00290", "p011-tsv00291", "p011-tsv00292", "p011-tsv00294", "p011-tsv00295", "p011-tsv00296", "p011-tsv00297", "p011-tsv00298", "p011-tsv00299", "p011-tsv00301", "p011-tsv00302", "p011-tsv00303", "p011-tsv00304", "p011-tsv00305", "p011-tsv00306", "p011-tsv00307", "p011-tsv00308", "p011-tsv00309", "p011-tsv00310", "p011-tsv00312", "p011-tsv00313", "p011-tsv00314", "p011-tsv00315", "p011-tsv00316", "p011-tsv00317", "p011-tsv00318", "p011-tsv00319", "p011-tsv00320", "p011-tsv00321", "p011-tsv00323", "p011-tsv00324", "p011-tsv00325", "p011-tsv00326", "p011-tsv00327", "p011-tsv00328", "p011-tsv00329", "p011-tsv00331", "p011-tsv00332", "p011-tsv00333", "p011-tsv00334", "p011-tsv00335", "p011-tsv00336", "p011-tsv00337", "p011-tsv00338", "p011-tsv00340" ], "text": "(3) Regelmäßig wiederkehrende oder nicht regelmäßig wie-\nderkehrende Zahlungen, die die Bundesrepublik Deutschland,\neines ihrer Länder oder eines ihrer staatlichen Organe als Aus-\ngleich für einen Schaden leistet, der als Folge von Kriegshand-\nlungen oder früherer politischer Verfolgung entstanden ist,\nkönnen nur in der Bundesrepublik Deutschland besteuert wer-\nden." }, "pages": [ 11 ], "text": "(3) Regelmäßig wiederkehrende oder nicht regelmäßig wie-\nderkehrende Zahlungen, die die Bundesrepublik Deutschland,\neines ihrer Länder oder eines ihrer staatlichen Organe als Aus-\ngleich für einen Schaden leistet, der als Folge von Kriegshand-\nlungen oder früherer politischer Verfolgung entstanden ist,\nkönnen nur in der Bundesrepublik Deutschland besteuert wer-\nden." } ], "title": "Artikel 18\nRuhegehälter" }, { "body_sha256": "134d358d5eee794ba935bcc453759944ad0e8b0b5387dd04fba03c891ddecc1e", "id": "article-19", "label": "19", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-085", "pdf-011-line-086", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100", "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-106", "pdf-011-line-107" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 57.583873075128324, 559.2098651759289, 290.41097526831544, 694.8597829661296 ], "source_line_ids": [ "pdf-011-line-085", "pdf-011-line-086", "pdf-011-line-088", "pdf-011-line-090", "pdf-011-line-092", "pdf-011-line-094", "pdf-011-line-095", "pdf-011-line-097", "pdf-011-line-100", "pdf-011-line-101", "pdf-011-line-103", "pdf-011-line-106", "pdf-011-line-107" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00352", "p011-tsv00353", "p011-tsv00354", "p011-tsv00355", "p011-tsv00356", "p011-tsv00357", "p011-tsv00358", "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-tsv00377", "p011-tsv00379", "p011-tsv00380", "p011-tsv00381", "p011-tsv00382", "p011-tsv00383", "p011-tsv00384", "p011-tsv00385", "p011-tsv00387", "p011-tsv00388", "p011-tsv00389", "p011-tsv00390", "p011-tsv00391", "p011-tsv00392", "p011-tsv00393", "p011-tsv00394", "p011-tsv00395", "p011-tsv00397", "p011-tsv00401", "p011-tsv00402", "p011-tsv00403", "p011-tsv00404", "p011-tsv00405", "p011-tsv00406", "p011-tsv00407", "p011-tsv00408", "p011-tsv00410", "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-tsv00427", "p011-tsv00430", "p011-tsv00431", "p011-tsv00432", "p011-tsv00433", "p011-tsv00434", "p011-tsv00438", "p011-tsv00439", "p011-tsv00440", "p011-tsv00441", "p011-tsv00442", "p011-tsv00443", "p011-tsv00444", "p011-tsv00448", "p011-tsv00449", "p011-tsv00450", "p011-tsv00451", "p011-tsv00452", "p011-tsv00453", "p011-tsv00454", "p011-tsv00455", "p011-tsv00456", "p011-tsv00458", "p011-tsv00459", "p011-tsv00460", "p011-tsv00461", "p011-tsv00462", "p011-tsv00463", "p011-tsv00464" ], "text": "(1) a) Vergütungen, ausgenommen Ruhegehilter, die von\neinem Vertragsstaat, einem seiner Länder oder einer ihrer Ge-\nbietskörperschaften an eine natürliche Person für die diesem\nStaat, dem Land oder der Gebietskörperschaft geleisteten\nDienste gezahlt werden, können nur in diesem Staat besteuert\nwerden.\nb) Diese Vergütungen können jedoch nur im anderen\nVertragsstaat besteuert werden, wenn die Dienste in diesem\nStaat geleistet werden und die natürliche Person in diesem\n“anderen Vertragsstaat ansässig ist und\ni) ein Staatsangehöriger dieses Staates ist oder\nii) nicht ausschließlich deshalb in diesem Staat ansässig ge-\nworden ist, um die Dienste zu leisten." }, "pages": [ 11 ], "text": "(1) a) Vergütungen, ausgenommen Ruhegehilter, die von\neinem Vertragsstaat, einem seiner Länder oder einer ihrer Ge-\nbietskörperschaften an eine natürliche Person für die diesem\nStaat, dem Land oder der Gebietskörperschaft geleisteten\nDienste gezahlt werden, können nur in diesem Staat besteuert\nwerden.\nb) Diese Vergütungen können jedoch nur im anderen\nVertragsstaat besteuert werden, wenn die Dienste in diesem\nStaat geleistet werden und die natürliche Person in diesem\n“anderen Vertragsstaat ansässig ist und\ni) ein Staatsangehöriger dieses Staates ist oder\nii) nicht ausschließlich deshalb in diesem Staat ansässig ge-\nworden ist, um die Dienste zu leisten." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-119", "pdf-011-line-120", "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-007", "pdf-012-line-009" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 63.12078394773682, 703.7185531075305, 291.7952029864676, 768.775146333443 ], "source_line_ids": [ "pdf-011-line-109", "pdf-011-line-111", "pdf-011-line-113", "pdf-011-line-115", "pdf-011-line-117", "pdf-011-line-119", "pdf-011-line-120" ], "source_page": 11 }, { "bbox": [ 62.01340177321512, 71.97750739888195, 291.24151189920667, 107.41258796448537 ], "source_line_ids": [ "pdf-012-line-003", "pdf-012-line-006", "pdf-012-line-007", "pdf-012-line-009" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv00468", "p011-tsv00469", "p011-tsv00470", "p011-tsv00471", "p011-tsv00472", "p011-tsv00473", "p011-tsv00474", "p011-tsv00475", "p011-tsv00476", "p011-tsv00478", "p011-tsv00479", "p011-tsv00480", "p011-tsv00481", "p011-tsv00482", "p011-tsv00483", "p011-tsv00484", "p011-tsv00485", "p011-tsv00486", "p011-tsv00488", "p011-tsv00489", "p011-tsv00490", "p011-tsv00491", "p011-tsv00492", "p011-tsv00493", "p011-tsv00494", "p011-tsv00495", "p011-tsv00496", "p011-tsv00498", "p011-tsv00499", "p011-tsv00500", "p011-tsv00501", "p011-tsv00502", "p011-tsv00503", "p011-tsv00504", "p011-tsv00506", "p011-tsv00507", "p011-tsv00508", "p011-tsv00509", "p011-tsv00510", "p011-tsv00511", "p011-tsv00512", "p011-tsv00513", "p011-tsv00514", "p011-tsv00516", "p011-tsv00517", "p011-tsv00518", "p011-tsv00519", "p011-tsv00520", "p011-tsv00521", "p011-tsv00522", "p011-tsv00523", "p011-tsv00525", "p011-tsv00526", "p011-tsv00527", "p012-tsv00020", "p012-tsv00021", "p012-tsv00022", "p012-tsv00023", "p012-tsv00024", "p012-tsv00025", "p012-tsv00026", "p012-tsv00027", "p012-tsv00029", "p012-tsv00030", "p012-tsv00031", "p012-tsv00032", "p012-tsv00033", "p012-tsv00034", "p012-tsv00035", "p012-tsv00036", "p012-tsv00038", "p012-tsv00039", "p012-tsv00040", "p012-tsv00041", "p012-tsv00042", "p012-tsv00043", "p012-tsv00044", "p012-tsv00045", "p012-tsv00047", "p012-tsv00048" ], "text": "(2) a) Ruhegehälter, die von einem Vertragsstaat, einem sei-\nner Lander oder einer ihrer Gebietskörperschaften oder aus ei-\nnem von diesem Staat, dem Land oder der Gebietskörper-\nschaft errichteten Sondervermögen an eine natürliche Person\nfür die diesem Staat, dem Land oder der Gebietskörperschaft\ngeleisteten Dienste gezahlt werden, können nur in diesem\nStaat besteuert werden.\nb) Diese Ruhegehälter können jedoch nur im anderen\nVertragsstaat besteuert werden, wenn die natürliche Person in\ndiesem Staat ansässig ist und ein Staatsangehöriger dieses\nStaates ist." }, "pages": [ 11, 12 ], "text": "(2) a) Ruhegehälter, die von einem Vertragsstaat, einem sei-\nner Lander oder einer ihrer Gebietskörperschaften oder aus ei-\nnem von diesem Staat, dem Land oder der Gebietskörper-\nschaft errichteten Sondervermögen an eine natürliche Person\nfür die diesem Staat, dem Land oder der Gebietskörperschaft\ngeleisteten Dienste gezahlt werden, können nur in diesem\nStaat besteuert werden.\nb) Diese Ruhegehälter können jedoch nur im anderen\nVertragsstaat besteuert werden, wenn die natürliche Person in\ndiesem Staat ansässig ist und ein Staatsangehöriger dieses\nStaates ist." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-015", "pdf-012-line-016", "pdf-012-line-018" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 62.01340177321512, 114.61033870437356, 291.24151189920667, 160.01153567905294 ], "source_line_ids": [ "pdf-012-line-010", "pdf-012-line-012", "pdf-012-line-015", "pdf-012-line-016", "pdf-012-line-018" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00052", "p012-tsv00053", "p012-tsv00054", "p012-tsv00055", "p012-tsv00056", "p012-tsv00057", "p012-tsv00058", "p012-tsv00060", "p012-tsv00061", "p012-tsv00062", "p012-tsv00063", "p012-tsv00064", "p012-tsv00065", "p012-tsv00066", "p012-tsv00067", "p012-tsv00069", "p012-tsv00070", "p012-tsv00071", "p012-tsv00072", "p012-tsv00073", "p012-tsv00074", "p012-tsv00075", "p012-tsv00076", "p012-tsv00078", "p012-tsv00079", "p012-tsv00080", "p012-tsv00081", "p012-tsv00082", "p012-tsv00083", "p012-tsv00084", "p012-tsv00085", "p012-tsv00086", "p012-tsv00087", "p012-tsv00089" ], "text": "(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,\ndie im Zusammenhang mit einer gewerblichen Tätigkeit eines\nVertragsstaats, eines seiner Länder oder einer ihrer Gebiets-\nkörperschaften erbracht werden, sind die Artikel 15, 16 und 18\nanzuwenden." }, "pages": [ 12 ], "text": "(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,\ndie im Zusammenhang mit einer gewerblichen Tätigkeit eines\nVertragsstaats, eines seiner Länder oder einer ihrer Gebiets-\nkörperschaften erbracht werden, sind die Artikel 15, 16 und 18\nanzuwenden." } ], "title": "Artikel 19\nÖffentlicher Dienst" }, { "body_sha256": "d17b6298d04736d916d85b984962f1eb7ec7c3e530d4e3bef8f0fff5f5ea520f", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.73655622958469, 203.47487668530087, 291.24151189920667, 267.97779677737583 ], "source_line_ids": [ "pdf-012-line-025", "pdf-012-line-027", "pdf-012-line-029", "pdf-012-line-031", "pdf-012-line-033", "pdf-012-line-035", "pdf-012-line-037" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00103", "p012-tsv00104", "p012-tsv00105", "p012-tsv00106", "p012-tsv00107", "p012-tsv00108", "p012-tsv00109", "p012-tsv00110", "p012-tsv00112", "p012-tsv00113", "p012-tsv00114", "p012-tsv00115", "p012-tsv00116", "p012-tsv00117", "p012-tsv00118", "p012-tsv00119", "p012-tsv00121", "p012-tsv00122", "p012-tsv00123", "p012-tsv00124", "p012-tsv00125", "p012-tsv00126", "p012-tsv00127", "p012-tsv00128", "p012-tsv00130", "p012-tsv00131", "p012-tsv00132", "p012-tsv00133", "p012-tsv00134", "p012-tsv00135", "p012-tsv00136", "p012-tsv00138", "p012-tsv00139", "p012-tsv00140", "p012-tsv00141", "p012-tsv00142", "p012-tsv00143", "p012-tsv00144", "p012-tsv00146", "p012-tsv00147", "p012-tsv00148", "p012-tsv00149", "p012-tsv00150", "p012-tsv00151", "p012-tsv00152", "p012-tsv00153", "p012-tsv00155", "p012-tsv00156", "p012-tsv00157", "p012-tsv00158", "p012-tsv00159", "p012-tsv00160" ], "text": "(1) Vergütungen, die ein in einem Vertragsstaat ansässiger\nHochschuliehrer oder Lehrer, der sich im anderen Vertrags-\nstaat höchstens zwei Jahre lang zwecks fortgeschrittener Stu-\ndien oder Forschungsarbeiten oder zwecks Ausübung einer\nLehrtätigkeit an einer Universität, Hochschule, Schule oder\nanderen Lehranstalt aufhält, für diese Tätigkeit bezieht, wer-\nden im anderen Staat nicht besteuert." }, "pages": [ 12 ], "text": "(1) Vergütungen, die ein in einem Vertragsstaat ansässiger\nHochschuliehrer oder Lehrer, der sich im anderen Vertrags-\nstaat höchstens zwei Jahre lang zwecks fortgeschrittener Stu-\ndien oder Forschungsarbeiten oder zwecks Ausübung einer\nLehrtätigkeit an einer Universität, Hochschule, Schule oder\nanderen Lehranstalt aufhält, für diese Tätigkeit bezieht, wer-\nden im anderen Staat nicht besteuert." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-039", "pdf-012-line-041", "pdf-012-line-043", "pdf-012-line-044" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.73655622958469, 275.175547517264, 290.9646663555763, 310.6106280828675 ], "source_line_ids": [ "pdf-012-line-039", "pdf-012-line-041", "pdf-012-line-043", "pdf-012-line-044" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00164", "p012-tsv00165", "p012-tsv00166", "p012-tsv00167", "p012-tsv00168", "p012-tsv00169", "p012-tsv00170", "p012-tsv00171", "p012-tsv00172", "p012-tsv00174", "p012-tsv00175", "p012-tsv00176", "p012-tsv00177", "p012-tsv00178", "p012-tsv00179", "p012-tsv00180", "p012-tsv00181", "p012-tsv00183", "p012-tsv00184", "p012-tsv00185", "p012-tsv00186", "p012-tsv00187", "p012-tsv00188", "p012-tsv00189", "p012-tsv00191", "p012-tsv00192" ], "text": "(2) Absatz 1 gilt für Einkünfte aus einer Forschungstätigkeit\nnur, wenn die Forschung im öffentlichen Interesse_und nicht\nhauptsächlich zum privaten Nutzen bestimmter Personen be-\ntrieben wird." }, "pages": [ 12 ], "text": "(2) Absatz 1 gilt für Einkünfte aus einer Forschungstätigkeit\nnur, wenn die Forschung im öffentlichen Interesse_und nicht\nhauptsächlich zum privaten Nutzen bestimmter Personen be-\ntrieben wird." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-051", "pdf-012-line-053", "pdf-012-line-054", "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-060" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 61.73655622958469, 317.5315422558369, 291.24151189920667, 392.00057875698786 ], "source_line_ids": [ "pdf-012-line-047", "pdf-012-line-049", "pdf-012-line-051", "pdf-012-line-053", "pdf-012-line-054", "pdf-012-line-057", "pdf-012-line-059", "pdf-012-line-060" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00196", "p012-tsv00197", "p012-tsv00198", "p012-tsv00199", "p012-tsv00200", "p012-tsv00201", "p012-tsv00202", "p012-tsv00203", "p012-tsv00204", "p012-tsv00206", "p012-tsv00207", "p012-tsv00208", "p012-tsv00209", "p012-tsv00210", "p012-tsv00211", "p012-tsv00212", "p012-tsv00213", "p012-tsv00215", "p012-tsv00216", "p012-tsv00217", "p012-tsv00218", "p012-tsv00219", "p012-tsv00220", "p012-tsv00221", "p012-tsv00222", "p012-tsv00223", "p012-tsv00225", "p012-tsv00226", "p012-tsv00227", "p012-tsv00228", "p012-tsv00229", "p012-tsv00230", "p012-tsv00231", "p012-tsv00232", "p012-tsv00233", "p012-tsv00234", "p012-tsv00235", "p012-tsv00237", "p012-tsv00238", "p012-tsv00239", "p012-tsv00240", "p012-tsv00241", "p012-tsv00242", "p012-tsv00243", "p012-tsv00244", "p012-tsv00245", "p012-tsv00247", "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-tsv00265", "p012-tsv00266", "p012-tsv00267", "p012-tsv00268", "p012-tsv00269" ], "text": "(3) Zahlungen, die ein Student, Praktikant oder Lehrling, der\nsich in einem Vertragsstaat ausschließlich zum Studium oder\nzur Ausbildung aufhält und der im anderen Vertragsstaat an-\nsässig ist oder dort unmittelbar vor der Einreise in dem erstge-\nnannten Staat ansässig war, für seinen Unterhalt, sein Studi-\num oder seine Ausbildung erhält, dürfen im erstgenannten\nStaat nicht besteuert werden, sofern diese Zahlungen aus\nQuellen außerhalb dieses Staates stammen." }, "pages": [ 12 ], "text": "(3) Zahlungen, die ein Student, Praktikant oder Lehrling, der\nsich in einem Vertragsstaat ausschließlich zum Studium oder\nzur Ausbildung aufhält und der im anderen Vertragsstaat an-\nsässig ist oder dort unmittelbar vor der Einreise in dem erstge-\nnannten Staat ansässig war, für seinen Unterhalt, sein Studi-\num oder seine Ausbildung erhält, dürfen im erstgenannten\nStaat nicht besteuert werden, sofern diese Zahlungen aus\nQuellen außerhalb dieses Staates stammen." } ], "title": "Artikel 20\nProfessoren, Lehrer und Studenten" }, { "body_sha256": "157a39a34f7b6bb686ffee3baec04dac5601907f71141a6cc836496938e3a8ae", "id": "article-21", "label": "21", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-066", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.62917405506299, 441.2774876685301, 289.58043863742415, 496.0911279184479 ], "source_line_ids": [ "pdf-012-line-066", "pdf-012-line-067", "pdf-012-line-069", "pdf-012-line-071", "pdf-012-line-073", "pdf-012-line-075" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00281", "p012-tsv00282", "p012-tsv00283", "p012-tsv00284", "p012-tsv00285", "p012-tsv00286", "p012-tsv00287", "p012-tsv00288", "p012-tsv00290", "p012-tsv00291", "p012-tsv00292", "p012-tsv00293", "p012-tsv00294", "p012-tsv00295", "p012-tsv00296", "p012-tsv00297", "p012-tsv00298", "p012-tsv00300", "p012-tsv00301", "p012-tsv00302", "p012-tsv00303", "p012-tsv00304", "p012-tsv00305", "p012-tsv00306", "p012-tsv00307", "p012-tsv00309", "p012-tsv00310", "p012-tsv00311", "p012-tsv00312", "p012-tsv00313", "p012-tsv00314", "p012-tsv00315", "p012-tsv00316", "p012-tsv00317", "p012-tsv00319", "p012-tsv00320", "p012-tsv00321", "p012-tsv00322", "p012-tsv00323", "p012-tsv00324", "p012-tsv00325", "p012-tsv00326", "p012-tsv00327", "p012-tsv00329", "p012-tsv00330" ], "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Per-\nson, die in den vorstehenden Artikeln nicht behandelt wurden,\nkönnen nur in diesem Vertragsstaat besteuert werden. Wer-\nden die Einkünfte jedoch aus Quellen innerhalb des anderen\nVertragsstaats bezogen, so können sie auch im anderen Staat\nbesteuert werden." }, "pages": [ 12 ], "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Per-\nson, die in den vorstehenden Artikeln nicht behandelt wurden,\nkönnen nur in diesem Vertragsstaat besteuert werden. Wer-\nden die Einkünfte jedoch aus Quellen innerhalb des anderen\nVertragsstaats bezogen, so können sie auch im anderen Staat\nbesteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-085", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.35232851143257, 503.28887865833605, 290.134129724685, 586.0630121670504 ], "source_line_ids": [ "pdf-012-line-077", "pdf-012-line-079", "pdf-012-line-081", "pdf-012-line-083", "pdf-012-line-085", "pdf-012-line-087", "pdf-012-line-089", "pdf-012-line-091", "pdf-012-line-093" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00334", "p012-tsv00335", "p012-tsv00336", "p012-tsv00337", "p012-tsv00338", "p012-tsv00339", "p012-tsv00340", "p012-tsv00341", "p012-tsv00342", "p012-tsv00343", "p012-tsv00344", "p012-tsv00346", "p012-tsv00347", "p012-tsv00348", "p012-tsv00349", "p012-tsv00350", "p012-tsv00351", "p012-tsv00352", "p012-tsv00354", "p012-tsv00355", "p012-tsv00356", "p012-tsv00357", "p012-tsv00358", "p012-tsv00359", "p012-tsv00360", "p012-tsv00361", "p012-tsv00363", "p012-tsv00364", "p012-tsv00365", "p012-tsv00366", "p012-tsv00367", "p012-tsv00368", "p012-tsv00369", "p012-tsv00370", "p012-tsv00372", "p012-tsv00373", "p012-tsv00374", "p012-tsv00375", "p012-tsv00376", "p012-tsv00377", "p012-tsv00378", "p012-tsv00379", "p012-tsv00380", "p012-tsv00382", "p012-tsv00383", "p012-tsv00384", "p012-tsv00385", "p012-tsv00386", "p012-tsv00387", "p012-tsv00388", "p012-tsv00390", "p012-tsv00391", "p012-tsv00392", "p012-tsv00393", "p012-tsv00394", "p012-tsv00395", "p012-tsv00396", "p012-tsv00397", "p012-tsv00399", "p012-tsv00400", "p012-tsv00401", "p012-tsv00402", "p012-tsv00403", "p012-tsv00404", "p012-tsv00405", "p012-tsv00406", "p012-tsv00407", "p012-tsv00408", "p012-tsv00410" ], "text": "(2) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-\ntragsstaat ansässige Empfänger der Einkünfte im anderen\nVertragsstaat eine gewerbliche Tätigkeit durch eine dort gele-\ngene Betriebstätte oder eine freiberufliche Tätigkeit durch eine\ndort gelegene feste Einrichtung ausübt, und die Rechte oder\nVermögenswerte, für welche die Einkünfte gezahlt werden,\ntatsächlich zu dieser Betriebstätte oder festen Einrichtung ge-\nhören. In diesem Fall ist Artikel 7 beziehungsweise Artikel 14\nanzuwenden." }, "pages": [ 12 ], "text": "(2) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-\ntragsstaat ansässige Empfänger der Einkünfte im anderen\nVertragsstaat eine gewerbliche Tätigkeit durch eine dort gele-\ngene Betriebstätte oder eine freiberufliche Tätigkeit durch eine\ndort gelegene feste Einrichtung ausübt, und die Rechte oder\nVermögenswerte, für welche die Einkünfte gezahlt werden,\ntatsächlich zu dieser Betriebstätte oder festen Einrichtung ge-\nhören. In diesem Fall ist Artikel 7 beziehungsweise Artikel 14\nanzuwenden." } ], "title": "Artikel 21\nAndere Einkünfte" }, { "body_sha256": "f0c40c31ad99a587046c222df2d87ebab404c0bf24732e2e65ee30ac0904e064", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 60.35232851143257, 633.1252285432424, 289.3035930937937, 668.283472541927 ], "source_line_ids": [ "pdf-012-line-098", "pdf-012-line-100", "pdf-012-line-102", "pdf-012-line-104" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00421", "p012-tsv00422", "p012-tsv00423", "p012-tsv00424", "p012-tsv00425", "p012-tsv00426", "p012-tsv00427", "p012-tsv00428", "p012-tsv00429", "p012-tsv00431", "p012-tsv00432", "p012-tsv00433", "p012-tsv00434", "p012-tsv00435", "p012-tsv00436", "p012-tsv00437", "p012-tsv00438", "p012-tsv00439", "p012-tsv00441", "p012-tsv00442", "p012-tsv00443", "p012-tsv00444", "p012-tsv00445", "p012-tsv00446", "p012-tsv00447", "p012-tsv00448", "p012-tsv00450" ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6, das\neiner in einem Vertragsstaat ansässigen Person gehört und im\nanderen Vertragsstaat liegt, kann im anderen Staat besteuert\nwerden." }, "pages": [ 12 ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6, das\neiner in einem Vertragsstaat ansässigen Person gehört und im\nanderen Vertragsstaat liegt, kann im anderen Staat besteuert\nwerden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-106", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115", "pdf-012-line-116", "pdf-012-line-118" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 59.79863742417172, 675.4812232818152, 289.58043863742415, 739.4304702400526 ], "source_line_ids": [ "pdf-012-line-106", "pdf-012-line-108", "pdf-012-line-111", "pdf-012-line-112", "pdf-012-line-115", "pdf-012-line-116", "pdf-012-line-118" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00454", "p012-tsv00455", "p012-tsv00456", "p012-tsv00457", "p012-tsv00458", "p012-tsv00459", "p012-tsv00461", "p012-tsv00462", "p012-tsv00463", "p012-tsv00464", "p012-tsv00465", "p012-tsv00466", "p012-tsv00467", "p012-tsv00468", "p012-tsv00470", "p012-tsv00471", "p012-tsv00472", "p012-tsv00473", "p012-tsv00474", "p012-tsv00475", "p012-tsv00476", "p012-tsv00477", "p012-tsv00478", "p012-tsv00480", "p012-tsv00481", "p012-tsv00482", "p012-tsv00483", "p012-tsv00484", "p012-tsv00485", "p012-tsv00486", "p012-tsv00487", "p012-tsv00488", "p012-tsv00490", "p012-tsv00491", "p012-tsv00492", "p012-tsv00493", "p012-tsv00494", "p012-tsv00495", "p012-tsv00496", "p012-tsv00497", "p012-tsv00498", "p012-tsv00500", "p012-tsv00501", "p012-tsv00502", "p012-tsv00503", "p012-tsv00504", "p012-tsv00505", "p012-tsv00506", "p012-tsv00507", "p012-tsv00508", "p012-tsv00510", "p012-tsv00511" ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstätte ist, die ein Unternehmen eines Vertragsstaats im\nanderen Vertragsstaat hat, oder das zu einer festen Einrich-\ntung gehört, die einer in einem Vertragsstaat ansässigen Per-\nson für die Ausübung einer selbständigen Arbeit im anderen\nVertragsstaat zur Verfügung steht, kann im anderen Staat be-\nsteuert werden." }, "pages": [ 12 ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstätte ist, die ein Unternehmen eines Vertragsstaats im\nanderen Vertragsstaat hat, oder das zu einer festen Einrich-\ntung gehört, die einer in einem Vertragsstaat ansässigen Per-\nson für die Ausübung einer selbständigen Arbeit im anderen\nVertragsstaat zur Verfügung steht, kann im anderen Staat be-\nsteuert werden." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-124", "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 60.075482967802145, 746.6282209799408, 289.58043863742415, 774.0350411048997 ], "source_line_ids": [ "pdf-012-line-120", "pdf-012-line-122", "pdf-012-line-124" ], "source_page": 12 }, { "bbox": [ 62.56709286047597, 69.20914172969418, 291.7952029864676, 94.67810588622163 ], "source_line_ids": [ "pdf-013-line-003", "pdf-013-line-005", "pdf-013-line-007" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv00515", "p012-tsv00516", "p012-tsv00517", "p012-tsv00518", "p012-tsv00519", "p012-tsv00520", "p012-tsv00521", "p012-tsv00522", "p012-tsv00524", "p012-tsv00525", "p012-tsv00526", "p012-tsv00527", "p012-tsv00528", "p012-tsv00529", "p012-tsv00530", "p012-tsv00532", "p012-tsv00533", "p012-tsv00534", "p012-tsv00535", "p012-tsv00536", "p012-tsv00537", "p012-tsv00538", "p012-tsv00539", "p013-tsv00010", "p013-tsv00011", "p013-tsv00012", "p013-tsv00013", "p013-tsv00014", "p013-tsv00015", "p013-tsv00016", "p013-tsv00017", "p013-tsv00018", "p013-tsv00019", "p013-tsv00021", "p013-tsv00022", "p013-tsv00023", "p013-tsv00024", "p013-tsv00025", "p013-tsv00026", "p013-tsv00028" ], "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-\nkehr betrieben werden, sowie bewegliches Vermögen, das\ndem Betrieb dieser Schiffe oder Luftfahrzeuge dient, können\nnurin dem Vertragsstaat besteuert werden, in dem sich der Ort\nder tatsächlichen Geschäftsleitung des Unternehmens befin-\ndet." }, "pages": [ 12, 13 ], "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-\nkehr betrieben werden, sowie bewegliches Vermögen, das\ndem Betrieb dieser Schiffe oder Luftfahrzeuge dient, können\nnurin dem Vertragsstaat besteuert werden, in dem sich der Ort\nder tatsächlichen Geschäftsleitung des Unternehmens befin-\ndet." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 62.290247316845544, 102.15269319302861, 291.7952029864676, 127.89849391647485 ], "source_line_ids": [ "pdf-013-line-008", "pdf-013-line-010", "pdf-013-line-012" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00032", "p013-tsv00033", "p013-tsv00034", "p013-tsv00035", "p013-tsv00036", "p013-tsv00037", "p013-tsv00038", "p013-tsv00039", "p013-tsv00041", "p013-tsv00042", "p013-tsv00043", "p013-tsv00044", "p013-tsv00045", "p013-tsv00046", "p013-tsv00047", "p013-tsv00048", "p013-tsv00049", "p013-tsv00051", "p013-tsv00052" ], "text": "(4) Alle anderen Vermögensteile einer in einem Vertrags-\nstaat ansässigen Person können nur in diesem Staat besteu-\nert werden." }, "pages": [ 13 ], "text": "(4) Alle anderen Vermögensteile einer in einem Vertrags-\nstaat ansässigen Person können nur in diesem Staat besteu-\nert werden." } ], "title": "Artikel 22\nVermögen" }, { "body_sha256": "7fa7536f188a9f233bd65a5c11d2518797eb87a354f6d0b62ac33d12346a2a2c", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-018", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-032", "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-037", "pdf-013-line-039" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 61.73655622958469, 176.89856626109832, 291.51835744283716, 289.2942124301217 ], "source_line_ids": [ "pdf-013-line-018", "pdf-013-line-019", "pdf-013-line-021", "pdf-013-line-023", "pdf-013-line-026", "pdf-013-line-027", "pdf-013-line-029", "pdf-013-line-032", "pdf-013-line-033", "pdf-013-line-035", "pdf-013-line-037", "pdf-013-line-039" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00065", "p013-tsv00066", "p013-tsv00067", "p013-tsv00068", "p013-tsv00069", "p013-tsv00070", "p013-tsv00071", "p013-tsv00073", "p013-tsv00074", "p013-tsv00075", "p013-tsv00076", "p013-tsv00077", "p013-tsv00078", "p013-tsv00079", "p013-tsv00081", "p013-tsv00082", "p013-tsv00083", "p013-tsv00084", "p013-tsv00085", "p013-tsv00086", "p013-tsv00087", "p013-tsv00089", "p013-tsv00090", "p013-tsv00091", "p013-tsv00092", "p013-tsv00093", "p013-tsv00094", "p013-tsv00095", "p013-tsv00096", "p013-tsv00097", "p013-tsv00098", "p013-tsv00100", "p013-tsv00101", "p013-tsv00102", "p013-tsv00103", "p013-tsv00104", "p013-tsv00105", "p013-tsv00106", "p013-tsv00107", "p013-tsv00109", "p013-tsv00110", "p013-tsv00111", "p013-tsv00112", "p013-tsv00113", "p013-tsv00114", "p013-tsv00115", "p013-tsv00116", "p013-tsv00118", "p013-tsv00119", "p013-tsv00120", "p013-tsv00121", "p013-tsv00122", "p013-tsv00123", "p013-tsv00124", "p013-tsv00125", "p013-tsv00127", "p013-tsv00128", "p013-tsv00129", "p013-tsv00130", "p013-tsv00131", "p013-tsv00132", "p013-tsv00134", "p013-tsv00135", "p013-tsv00136", "p013-tsv00137", "p013-tsv00138", "p013-tsv00139", "p013-tsv00140", "p013-tsv00141", "p013-tsv00142", "p013-tsv00143", "p013-tsv00145", "p013-tsv00146", "p013-tsv00147", "p013-tsv00148", "p013-tsv00149", "p013-tsv00150", "p013-tsv00151", "p013-tsv00152", "p013-tsv00153", "p013-tsv00154", "p013-tsv00155", "p013-tsv00157", "p013-tsv00158", "p013-tsv00159", "p013-tsv00160", "p013-tsv00161", "p013-tsv00162", "p013-tsv00163", "p013-tsv00165" ], "text": "(1) Im Rahmen der jeweils geltenden neuseeländischen\nRechtsvorschriften über die Anrechnung der außerhalb Neu-\nseelands gezahlten Steuer auf die neuseeländische Steuer\nwird die deutsche Steuer, die nach dem Recht der Bundesre-\npublik Deutschland und in Übereinstimmung mit diesem Ab-\nkommen unmittelbar oder im Abzugsweg für Einkünfte gezahlt\nwurde, weiche eine in Neuseeland ansässige Person aus\nQuellen innerhalb der Bundesrepublik Deutschland bezogen\nhat (bei Dividenden jedoch nicht die Steuer von dem Gewinn,\naus dem die Dividenden gezahlt worden sind), auf die von die-\nsen Einküften zu erhebende neuseeländische Steuer ange-\nrechnet." }, "pages": [ 13 ], "text": "(1) Im Rahmen der jeweils geltenden neuseeländischen\nRechtsvorschriften über die Anrechnung der außerhalb Neu-\nseelands gezahlten Steuer auf die neuseeländische Steuer\nwird die deutsche Steuer, die nach dem Recht der Bundesre-\npublik Deutschland und in Übereinstimmung mit diesem Ab-\nkommen unmittelbar oder im Abzugsweg für Einkünfte gezahlt\nwurde, weiche eine in Neuseeland ansässige Person aus\nQuellen innerhalb der Bundesrepublik Deutschland bezogen\nhat (bei Dividenden jedoch nicht die Steuer von dem Gewinn,\naus dem die Dividenden gezahlt worden sind), auf die von die-\nsen Einküften zu erhebende neuseeländische Steuer ange-\nrechnet." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-054", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060", "pdf-013-line-062", "pdf-013-line-064", "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-076", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087", "pdf-013-line-088", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-104", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-115", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-124", "pdf-013-line-126", "pdf-013-line-128" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 61.73655622958469, 296.76879973692866, 292.3488940737284, 767.390963498849 ], "source_line_ids": [ "pdf-013-line-040", "pdf-013-line-042", "pdf-013-line-044", "pdf-013-line-046", "pdf-013-line-048", "pdf-013-line-050", "pdf-013-line-052", "pdf-013-line-054", "pdf-013-line-056", "pdf-013-line-058", "pdf-013-line-060", "pdf-013-line-062", "pdf-013-line-064", "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-076", "pdf-013-line-079", "pdf-013-line-081", "pdf-013-line-083", "pdf-013-line-085", "pdf-013-line-087", "pdf-013-line-088", "pdf-013-line-091", "pdf-013-line-093", "pdf-013-line-095", "pdf-013-line-097", "pdf-013-line-099", "pdf-013-line-101", "pdf-013-line-103", "pdf-013-line-104", "pdf-013-line-107", "pdf-013-line-108", "pdf-013-line-110", "pdf-013-line-112", "pdf-013-line-115", "pdf-013-line-116", "pdf-013-line-118", "pdf-013-line-120", "pdf-013-line-122", "pdf-013-line-124", "pdf-013-line-126", "pdf-013-line-128" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00169", "p013-tsv00170", "p013-tsv00171", "p013-tsv00172", "p013-tsv00173", "p013-tsv00174", "p013-tsv00175", "p013-tsv00176", "p013-tsv00178", "p013-tsv00179", "p013-tsv00180", "p013-tsv00181", "p013-tsv00182", "p013-tsv00183", "p013-tsv00184", "p013-tsv00188", "p013-tsv00189", "p013-tsv00190", "p013-tsv00191", "p013-tsv00192", "p013-tsv00193", "p013-tsv00194", "p013-tsv00195", "p013-tsv00196", "p013-tsv00197", "p013-tsv00199", "p013-tsv00200", "p013-tsv00201", "p013-tsv00202", "p013-tsv00203", "p013-tsv00204", "p013-tsv00206", "p013-tsv00207", "p013-tsv00208", "p013-tsv00209", "p013-tsv00210", "p013-tsv00211", "p013-tsv00212", "p013-tsv00213", "p013-tsv00215", "p013-tsv00216", "p013-tsv00217", "p013-tsv00218", "p013-tsv00219", "p013-tsv00220", "p013-tsv00222", "p013-tsv00223", "p013-tsv00224", "p013-tsv00225", "p013-tsv00226", "p013-tsv00227", "p013-tsv00228", "p013-tsv00230", "p013-tsv00231", "p013-tsv00232", "p013-tsv00233", "p013-tsv00234", "p013-tsv00235", "p013-tsv00236", "p013-tsv00237", "p013-tsv00238", "p013-tsv00240", "p013-tsv00241", "p013-tsv00242", "p013-tsv00243", "p013-tsv00244", "p013-tsv00245", "p013-tsv00246", "p013-tsv00248", "p013-tsv00249", "p013-tsv00250", "p013-tsv00251", "p013-tsv00255", "p013-tsv00256", "p013-tsv00257", "p013-tsv00258", "p013-tsv00259", "p013-tsv00260", "p013-tsv00261", "p013-tsv00263", "p013-tsv00264", "p013-tsv00265", "p013-tsv00266", "p013-tsv00267", "p013-tsv00268", "p013-tsv00270", "p013-tsv00271", "p013-tsv00272", "p013-tsv00273", "p013-tsv00274", "p013-tsv00275", "p013-tsv00276", "p013-tsv00277", "p013-tsv00278", "p013-tsv00280", "p013-tsv00281", "p013-tsv00282", "p013-tsv00283", "p013-tsv00284", "p013-tsv00285", "p013-tsv00286", "p013-tsv00287", "p013-tsv00289", "p013-tsv00290", "p013-tsv00291", "p013-tsv00292", "p013-tsv00293", "p013-tsv00294", "p013-tsv00295", "p013-tsv00297", "p013-tsv00298", "p013-tsv00299", "p013-tsv00300", "p013-tsv00301", "p013-tsv00302", "p013-tsv00303", "p013-tsv00305", "p013-tsv00306", "p013-tsv00307", "p013-tsv00308", "p013-tsv00309", "p013-tsv00310", "p013-tsv00311", "p013-tsv00313", "p013-tsv00317", "p013-tsv00318", "p013-tsv00319", "p013-tsv00320", "p013-tsv00321", "p013-tsv00322", "p013-tsv00323", "p013-tsv00324", "p013-tsv00325", "p013-tsv00326", "p013-tsv00328", "p013-tsv00329", "p013-tsv00330", "p013-tsv00331", "p013-tsv00332", "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-tsv00348", "p013-tsv00350", "p013-tsv00351", "p013-tsv00352", "p013-tsv00353", "p013-tsv00357", "p013-tsv00358", "p013-tsv00359", "p013-tsv00360", "p013-tsv00361", "p013-tsv00362", "p013-tsv00363", "p013-tsv00364", "p013-tsv00543", "p013-tsv00547", "p013-tsv00366", "p013-tsv00367", "p013-tsv00368", "p013-tsv00369", "p013-tsv00370", "p013-tsv00371", "p013-tsv00372", "p013-tsv00374", "p013-tsv00375", "p013-tsv00376", "p013-tsv00377", "p013-tsv00378", "p013-tsv00379", "p013-tsv00380", "p013-tsv00382", "p013-tsv00383", "p013-tsv00384", "p013-tsv00385", "p013-tsv00386", "p013-tsv00387", "p013-tsv00389", "p013-tsv00390", "p013-tsv00391", "p013-tsv00392", "p013-tsv00393", "p013-tsv00394", "p013-tsv00396", "p013-tsv00397", "p013-tsv00398", "p013-tsv00399", "p013-tsv00400", "p013-tsv00401", "p013-tsv00402", "p013-tsv00404", "p013-tsv00405", "p013-tsv00406", "p013-tsv00407", "p013-tsv00408", "p013-tsv00409", "p013-tsv00410", "p013-tsv00414", "p013-tsv00415", "p013-tsv00416", "p013-tsv00417", "p013-tsv00418", "p013-tsv00419", "p013-tsv00420", "p013-tsv00421", "p013-tsv00422", "p013-tsv00423", "p013-tsv00424", "p013-tsv00426", "p013-tsv00427", "p013-tsv00428", "p013-tsv00429", "p013-tsv00433", "p013-tsv00434", "p013-tsv00435", "p013-tsv00436", "p013-tsv00437", "p013-tsv00438", "p013-tsv00439", "p013-tsv00440", "p013-tsv00441", "p013-tsv00443", "p013-tsv00444", "p013-tsv00445", "p013-tsv00446", "p013-tsv00447", "p013-tsv00448", "p013-tsv00449", "p013-tsv00450", "p013-tsv00451", "p013-tsv00453", "p013-tsv00454", "p013-tsv00455", "p013-tsv00456", "p013-tsv00457", "p013-tsv00458", "p013-tsv00459", "p013-tsv00460", "p013-tsv00461", "p013-tsv00462", "p013-tsv00466", "p013-tsv00467", "p013-tsv00468", "p013-tsv00469", "p013-tsv00470", "p013-tsv00471", "p013-tsv00472", "p013-tsv00473", "p013-tsv00474", "p013-tsv00475", "p013-tsv00477", "p013-tsv00478", "p013-tsv00479", "p013-tsv00483", "p013-tsv00484", "p013-tsv00485", "p013-tsv00486", "p013-tsv00487", "p013-tsv00488", "p013-tsv00489", "p013-tsv00490", "p013-tsv00491", "p013-tsv00493", "p013-tsv00494", "p013-tsv00495", "p013-tsv00496", "p013-tsv00497", "p013-tsv00498", "p013-tsv00499", "p013-tsv00500", "p013-tsv00502", "p013-tsv00503", "p013-tsv00504", "p013-tsv00505", "p013-tsv00506", "p013-tsv00507", "p013-tsv00508", "p013-tsv00510", "p013-tsv00511", "p013-tsv00512", "p013-tsv00513", "p013-tsv00514", "p013-tsv00515", "p013-tsv00516", "p013-tsv00517", "p013-tsv00519", "p013-tsv00520", "p013-tsv00521", "p013-tsv00522", "p013-tsv00523", "p013-tsv00524", "p013-tsv00526", "p013-tsv00527", "p013-tsv00528", "p013-tsv00529", "p013-tsv00530", "p013-tsv00531", "p013-tsv00532", "p013-tsv00534", "p013-tsv00535", "p013-tsv00536", "p013-tsv00537", "p013-tsv00538", "p013-tsv00539" ], "text": "(2) Bei einer in der Bundesrepublik Deutschland ansässigen\nPerson wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von der\nBemessungsgrundlage der deutschen Steuer die Einkünfte\naus Neuseeland sowie die in Neuseeland gelegenen Ver-\nmögenswerte ausgenommen, die nach diesem Abkommen\nin Neuseeland besteuert werden können. Die Bundesrepu-\nblik Deutschland behält aber das Recht, die so ausgenom-\nmenen Einkünfte und Vermögenswerte bei der Festsetzung\ndes Steuersatzes zu berücksichtigen.\nAuf Einkünfte aus Anteilen an Kapitalgesellschaften sind\ndie vorstehenden Bestimmungen nur dann anzuwenden,\nwenn die Einkünfte an eine in der Bundesrepublik Deutsch-\nland ansässige Gesellschaft (jedoch nicht an eine Perso-\nnengesellschaft) von einer in Neuseeland ansässigen Ge-\nsellschaft gezahlt werden, deren Kapital zu mindestens\n25 vom Hundert unmittelbar der deutschen Gesellschaft\ngehört.\nFür die Zwecke der Steuern vom Vermögen werden von der\nBemessungsgrundiage der deutschen Steuer ebenfalls\nBeteiligungen ausgenommen, deren Dividenden, falls sol-\nche gezahlt werden, nach dem vorhergehenden Satz von\nder Steuerbemessungsgrundlage auszunehmen wären.\nAuf die von den nachstehenden Einkünften aus Neusee-\nb\n=\nland zu erhebende deutsche Einkommen- und Körper-\nschaftsteuer wird unter Beachtung der Vorschriften des\ndeutschen Steuerrechts über die Anrechnung ausländi-\nscher Steuern die neuseeländische Steuer angerechnet,\ndie nach neuseeländischem Recht und in Übereinstimmung\nmit diesem Abkommen gezahlt worden ist für\naa) Dividenden im Sinne des Artikels 10 Absatz 3, die nicht\nunter Buchstabe a fallen;\nbb) Zinsen im Sinne des Artikels 11 Absatz 4;\ncc) Lizenzgebühren im Sinne des Artikels 12 Absatz 3;\ndd) Einkünfte, die unter die Artikel 16 und 17 fallen;\nee) Einkünfte, die nach Artikel 21 Absatz 1 in Neuseeland\nbesteuert werden können.\nIn diesem Fall ist die neuseeländische Steuer, die nach\ndem Recht Neuseelands und in Übereinstimmung mit die-\nsem Abkommen von den vorbezeichneten Einkünften erho-\nben wird, nach Maßgabe der Vorschriften des deutschen\nSteuerrechts über die Anrechnung ausländischer Steuern\nauf die deutsche Einkommen- oder Körperschaftsteuer, die\nvon diesen Einkünften erhoben wird, anzurechnen." }, "pages": [ 13 ], "text": "(2) Bei einer in der Bundesrepublik Deutschland ansässigen\nPerson wird die Steuer wie folgt festgesetzt:\na) Soweit nicht Buchstabe b anzuwenden ist, werden von der\nBemessungsgrundlage der deutschen Steuer die Einkünfte\naus Neuseeland sowie die in Neuseeland gelegenen Ver-\nmögenswerte ausgenommen, die nach diesem Abkommen\nin Neuseeland besteuert werden können. Die Bundesrepu-\nblik Deutschland behält aber das Recht, die so ausgenom-\nmenen Einkünfte und Vermögenswerte bei der Festsetzung\ndes Steuersatzes zu berücksichtigen.\nAuf Einkünfte aus Anteilen an Kapitalgesellschaften sind\ndie vorstehenden Bestimmungen nur dann anzuwenden,\nwenn die Einkünfte an eine in der Bundesrepublik Deutsch-\nland ansässige Gesellschaft (jedoch nicht an eine Perso-\nnengesellschaft) von einer in Neuseeland ansässigen Ge-\nsellschaft gezahlt werden, deren Kapital zu mindestens\n25 vom Hundert unmittelbar der deutschen Gesellschaft\ngehört.\nFür die Zwecke der Steuern vom Vermögen werden von der\nBemessungsgrundiage der deutschen Steuer ebenfalls\nBeteiligungen ausgenommen, deren Dividenden, falls sol-\nche gezahlt werden, nach dem vorhergehenden Satz von\nder Steuerbemessungsgrundlage auszunehmen wären.\nAuf die von den nachstehenden Einkünften aus Neusee-\nb\n=\nland zu erhebende deutsche Einkommen- und Körper-\nschaftsteuer wird unter Beachtung der Vorschriften des\ndeutschen Steuerrechts über die Anrechnung ausländi-\nscher Steuern die neuseeländische Steuer angerechnet,\ndie nach neuseeländischem Recht und in Übereinstimmung\nmit diesem Abkommen gezahlt worden ist für\naa) Dividenden im Sinne des Artikels 10 Absatz 3, die nicht\nunter Buchstabe a fallen;\nbb) Zinsen im Sinne des Artikels 11 Absatz 4;\ncc) Lizenzgebühren im Sinne des Artikels 12 Absatz 3;\ndd) Einkünfte, die unter die Artikel 16 und 17 fallen;\nee) Einkünfte, die nach Artikel 21 Absatz 1 in Neuseeland\nbesteuert werden können.\nIn diesem Fall ist die neuseeländische Steuer, die nach\ndem Recht Neuseelands und in Übereinstimmung mit die-\nsem Abkommen von den vorbezeichneten Einkünften erho-\nben wird, nach Maßgabe der Vorschriften des deutschen\nSteuerrechts über die Anrechnung ausländischer Steuern\nauf die deutsche Einkommen- oder Körperschaftsteuer, die\nvon diesen Einkünften erhoben wird, anzurechnen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 68.37863202893786, 293.1794307046197, 113.77982900361724 ], "source_line_ids": [ "pdf-014-line-004", "pdf-014-line-005", "pdf-014-line-007", "pdf-014-line-009", "pdf-014-line-011" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00020", "p014-tsv00021", "p014-tsv00022", "p014-tsv00023", "p014-tsv00024", "p014-tsv00025", "p014-tsv00026", "p014-tsv00027", "p014-tsv00028", "p014-tsv00030", "p014-tsv00031", "p014-tsv00032", "p014-tsv00033", "p014-tsv00034", "p014-tsv00035", "p014-tsv00036", "p014-tsv00037", "p014-tsv00039", "p014-tsv00040", "p014-tsv00041", "p014-tsv00042", "p014-tsv00043", "p014-tsv00044", "p014-tsv00045", "p014-tsv00046", "p014-tsv00048", "p014-tsv00049", "p014-tsv00050", "p014-tsv00051", "p014-tsv00052", "p014-tsv00053", "p014-tsv00054", "p014-tsv00056", "p014-tsv00057" ], "text": "(3) Für die Zwecke dieses Artikels stammen Gewinne oder\nEinkünfte einer in einem Vertragsstaat ansässigen Person aus\nQuellen innerhalb des anderen Vertragsstaats, wenn sie in\ndiesem anderen Staat gemäß diesem Abkommen besteuert\nworden sind." }, "pages": [ 14 ], "text": "(3) Für die Zwecke dieses Artikels stammen Gewinne oder\nEinkünfte einer in einem Vertragsstaat ansässigen Person aus\nQuellen innerhalb des anderen Vertragsstaats, wenn sie in\ndiesem anderen Staat gemäß diesem Abkommen besteuert\nworden sind." } ], "title": "Artikel 23\nBeseitigung der Doppelbesteuerung" }, { "body_sha256": "2fea019ff78dba8731713e0bc1e8c9c43e643aaa1f6d2335a288fcdec2156645", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 63.12078394773682, 162.50306478132194, 292.6257396173588, 228.11333114107202 ], "source_line_ids": [ "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" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00068", "p014-tsv00069", "p014-tsv00070", "p014-tsv00071", "p014-tsv00072", "p014-tsv00073", "p014-tsv00074", "p014-tsv00075", "p014-tsv00076", "p014-tsv00078", "p014-tsv00079", "p014-tsv00080", "p014-tsv00081", "p014-tsv00082", "p014-tsv00083", "p014-tsv00084", "p014-tsv00085", "p014-tsv00087", "p014-tsv00088", "p014-tsv00089", "p014-tsv00090", "p014-tsv00091", "p014-tsv00092", "p014-tsv00093", "p014-tsv00094", "p014-tsv00096", "p014-tsv00097", "p014-tsv00098", "p014-tsv00099", "p014-tsv00100", "p014-tsv00101", "p014-tsv00102", "p014-tsv00103", "p014-tsv00104", "p014-tsv00105", "p014-tsv00107", "p014-tsv00108", "p014-tsv00109", "p014-tsv00110", "p014-tsv00111", "p014-tsv00112", "p014-tsv00114", "p014-tsv00115", "p014-tsv00116", "p014-tsv00117", "p014-tsv00118", "p014-tsv00119", "p014-tsv00120", "p014-tsv00121", "p014-tsv00123", "p014-tsv00124", "p014-tsv00125", "p014-tsv00126", "p014-tsv00127", "p014-tsv00128" ], "text": "(1) Ist eine Person der Auffassung, daß Maßnahmen eines\nVertragsstaats oder beider Vertragsstaaten für sie zu einer\nBesteuerung führen oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach dem\ninnerstaatlichen Recht dieser Staaten vorgesehenen Rechts-\nmittel ihren Fall der zuständigen Behörde des Vertragsstaats\nunterbreiten, in dem sie ansässig ist." }, "pages": [ 14 ], "text": "(1) Ist eine Person der Auffassung, daß Maßnahmen eines\nVertragsstaats oder beider Vertragsstaaten für sie zu einer\nBesteuerung führen oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach dem\ninnerstaatlichen Recht dieser Staaten vorgesehenen Rechts-\nmittel ihren Fall der zuständigen Behörde des Vertragsstaats\nunterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-037", "pdf-014-line-038", "pdf-014-line-040" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 63.12078394773682, 234.20373561328512, 292.3488940737284, 290.40155869779676 ], "source_line_ids": [ "pdf-014-line-030", "pdf-014-line-032", "pdf-014-line-034", "pdf-014-line-037", "pdf-014-line-038", "pdf-014-line-040" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00132", "p014-tsv00133", "p014-tsv00134", "p014-tsv00135", "p014-tsv00136", "p014-tsv00137", "p014-tsv00138", "p014-tsv00139", "p014-tsv00140", "p014-tsv00142", "p014-tsv00143", "p014-tsv00144", "p014-tsv00145", "p014-tsv00146", "p014-tsv00147", "p014-tsv00148", "p014-tsv00149", "p014-tsv00150", "p014-tsv00151", "p014-tsv00152", "p014-tsv00153", "p014-tsv00155", "p014-tsv00156", "p014-tsv00157", "p014-tsv00158", "p014-tsv00159", "p014-tsv00160", "p014-tsv00161", "p014-tsv00162", "p014-tsv00163", "p014-tsv00164", "p014-tsv00166", "p014-tsv00167", "p014-tsv00168", "p014-tsv00169", "p014-tsv00170", "p014-tsv00171", "p014-tsv00172", "p014-tsv00173", "p014-tsv00175", "p014-tsv00176", "p014-tsv00177", "p014-tsv00178", "p014-tsv00179", "p014-tsv00180", "p014-tsv00181", "p014-tsv00182", "p014-tsv00183", "p014-tsv00184", "p014-tsv00186", "p014-tsv00187", "p014-tsv00188", "p014-tsv00189" ], "text": "(2) Hält die zuständige Behörde die Einwendung für begrün-\ndet und ist sie selbst nicht in der Lage, eine befriedigende Lö-\nsung herbeizuführen, so wird sie sich bemühen, den Fall durch\nVerständigung mit der zuständigen Behörde des anderen Ver-\ntragsstaats so zu regeln, daß eine dem Abkommen nicht ent-\nsprechende Besteuerung vermieden wird." }, "pages": [ 14 ], "text": "(2) Hält die zuständige Behörde die Einwendung für begrün-\ndet und ist sie selbst nicht in der Lage, eine befriedigende Lö-\nsung herbeizuführen, so wird sie sich bemühen, den Fall durch\nVerständigung mit der zuständigen Behörde des anderen Ver-\ntragsstaats so zu regeln, daß eine dem Abkommen nicht ent-\nsprechende Besteuerung vermieden wird." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-047", "pdf-014-line-048" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 56.75333644423705, 294.27727063465966, 292.072048530098, 333.0343900032884 ], "source_line_ids": [ "pdf-014-line-042", "pdf-014-line-044", "pdf-014-line-047", "pdf-014-line-048" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00193", "p014-tsv00194", "p014-tsv00195", "p014-tsv00196", "p014-tsv00197", "p014-tsv00198", "p014-tsv00199", "p014-tsv00201", "p014-tsv00202", "p014-tsv00203", "p014-tsv00204", "p014-tsv00205", "p014-tsv00206", "p014-tsv00207", "p014-tsv00208", "p014-tsv00209", "p014-tsv00213", "p014-tsv00214", "p014-tsv00215", "p014-tsv00216", "p014-tsv00217", "p014-tsv00218", "p014-tsv00219", "p014-tsv00220", "p014-tsv00221", "p014-tsv00225", "p014-tsv00226", "p014-tsv00227", "p014-tsv00228" ], "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden\nsich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus-\n- legung oder Anwendung des Abkommens entstehen, in ge-\ngenseitigem Einvernehmen zu beseitigen." }, "pages": [ 14 ], "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden\nsich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus-\n- legung oder Anwendung des Abkommens entstehen, in ge-\ngenseitigem Einvernehmen zu beseitigen." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-060", "pdf-014-line-062" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 62.56709286047597, 339.12479447550146, 291.7952029864676, 404.4582242683328 ], "source_line_ids": [ "pdf-014-line-051", "pdf-014-line-052", "pdf-014-line-054", "pdf-014-line-056", "pdf-014-line-058", "pdf-014-line-060", "pdf-014-line-062" ], "source_page": 14 } ], "source_word_ids": [ "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-tsv00247", "p014-tsv00249", "p014-tsv00250", "p014-tsv00251", "p014-tsv00252", "p014-tsv00253", "p014-tsv00254", "p014-tsv00256", "p014-tsv00257", "p014-tsv00258", "p014-tsv00259", "p014-tsv00260", "p014-tsv00261", "p014-tsv00262", "p014-tsv00264", "p014-tsv00265", "p014-tsv00266", "p014-tsv00267", "p014-tsv00268", "p014-tsv00269", "p014-tsv00270", "p014-tsv00271", "p014-tsv00273", "p014-tsv00274", "p014-tsv00275", "p014-tsv00276", "p014-tsv00277", "p014-tsv00278", "p014-tsv00279", "p014-tsv00280", "p014-tsv00282", "p014-tsv00283", "p014-tsv00284", "p014-tsv00285", "p014-tsv00286" ], "text": "(4) Die zuständigen Behörden der Vertragsstaaten können\nzur Herbeiführung einer Einigung im Sinne der vorstehenden\nAbsätze unmittelbar miteinander verkehren. Erscheint ein\nmündlicher Meinungsaustausch für die Herbeiführung der Ei-\nnigung zweckmäßig, so kann ein solcher Meinungaustausch in\neiner Kommission durchgeführt werden, die aus Vertretern der\nzuständigen Behörden der Vertragsstaaten besteht." }, "pages": [ 14 ], "text": "(4) Die zuständigen Behörden der Vertragsstaaten können\nzur Herbeiführung einer Einigung im Sinne der vorstehenden\nAbsätze unmittelbar miteinander verkehren. Erscheint ein\nmündlicher Meinungsaustausch für die Herbeiführung der Ei-\nnigung zweckmäßig, so kann ein solcher Meinungaustausch in\neiner Kommission durchgeführt werden, die aus Vertretern der\nzuständigen Behörden der Vertragsstaaten besteht." } ], "title": "Artikel 24\nVerständigungsverfahren" }, { "body_sha256": "d556ffe6821d5b14779d5c8a2261dd3edd82576d822e26186becc1f6b974c25c", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-line-068", "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-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-089", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-103" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 56.47649090060663, 457.8876816836567, 291.51835744283716, 637.5546136139428 ], "source_line_ids": [ "pdf-014-line-068", "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-082", "pdf-014-line-084", "pdf-014-line-086", "pdf-014-line-089", "pdf-014-line-090", "pdf-014-line-092", "pdf-014-line-094", "pdf-014-line-096", "pdf-014-line-098", "pdf-014-line-100", "pdf-014-line-102", "pdf-014-line-103" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00297", "p014-tsv00298", "p014-tsv00299", "p014-tsv00300", "p014-tsv00301", "p014-tsv00302", "p014-tsv00303", "p014-tsv00305", "p014-tsv00306", "p014-tsv00307", "p014-tsv00308", "p014-tsv00309", "p014-tsv00310", "p014-tsv00311", "p014-tsv00312", "p014-tsv00313", "p014-tsv00315", "p014-tsv00316", "p014-tsv00317", "p014-tsv00318", "p014-tsv00319", "p014-tsv00320", "p014-tsv00321", "p014-tsv00323", "p014-tsv00324", "p014-tsv00325", "p014-tsv00326", "p014-tsv00327", "p014-tsv00328", "p014-tsv00329", "p014-tsv00330", "p014-tsv00331", "p014-tsv00333", "p014-tsv00334", "p014-tsv00335", "p014-tsv00336", "p014-tsv00337", "p014-tsv00338", "p014-tsv00339", "p014-tsv00340", "p014-tsv00344", "p014-tsv00345", "p014-tsv00346", "p014-tsv00347", "p014-tsv00348", "p014-tsv00349", "p014-tsv00350", "p014-tsv00351", "p014-tsv00355", "p014-tsv00356", "p014-tsv00357", "p014-tsv00358", "p014-tsv00359", "p014-tsv00360", "p014-tsv00361", "p014-tsv00362", "p014-tsv00363", "p014-tsv00365", "p014-tsv00366", "p014-tsv00367", "p014-tsv00368", "p014-tsv00369", "p014-tsv00370", "p014-tsv00371", "p014-tsv00372", "p014-tsv00374", "p014-tsv00375", "p014-tsv00376", "p014-tsv00377", "p014-tsv00378", "p014-tsv00379", "p014-tsv00380", "p014-tsv00381", "p014-tsv00383", "p014-tsv00384", "p014-tsv00385", "p014-tsv00386", "p014-tsv00387", "p014-tsv00388", "p014-tsv00389", "p014-tsv00390", "p014-tsv00392", "p014-tsv00393", "p014-tsv00394", "p014-tsv00395", "p014-tsv00396", "p014-tsv00397", "p014-tsv00398", "p014-tsv00399", "p014-tsv00401", "p014-tsv00402", "p014-tsv00403", "p014-tsv00404", "p014-tsv00405", "p014-tsv00406", "p014-tsv00408", "p014-tsv00409", "p014-tsv00410", "p014-tsv00411", "p014-tsv00412", "p014-tsv00413", "p014-tsv00414", "p014-tsv00415", "p014-tsv00417", "p014-tsv00418", "p014-tsv00419", "p014-tsv00420", "p014-tsv00421", "p014-tsv00422", "p014-tsv00423", "p014-tsv00424", "p014-tsv00426", "p014-tsv00427", "p014-tsv00428", "p014-tsv00429", "p014-tsv00430", "p014-tsv00431", "p014-tsv00432", "p014-tsv00433", "p014-tsv00435", "p014-tsv00436", "p014-tsv00437", "p014-tsv00438", "p014-tsv00439", "p014-tsv00440", "p014-tsv00441", "p014-tsv00442", "p014-tsv00444", "p014-tsv00445", "p014-tsv00446", "p014-tsv00447", "p014-tsv00448", "p014-tsv00449", "p014-tsv00450", "p014-tsv00451", "p014-tsv00452", "p014-tsv00454", "p014-tsv00455", "p014-tsv00456", "p014-tsv00457", "p014-tsv00458", "p014-tsv00459", "p014-tsv00460", "p014-tsv00461", "p014-tsv00463", "p014-tsv00464" ], "text": "(1) Die zuständigen Behörden der Vertragsstaaten tau-\nschen die Informationen aus, die zur Durchführung dieses Ab-\nkommens oder des innerstaatlichen Rechts der Vertragsstaa-\nten betreffend die unter das Abkommen fallenden Steuern er-\nforderlich sind, soweit die diesem Recht entsprechende Be-\n“ steuerung nicht dem Abkommen widerspricht. Der Informa-\ntionsaustausch ist durch Artikel 1 nicht eingeschränkt. Alle In-\nformationen, die ein Vertragsstaat erhalten hat, sind ebenso\ngeheimzuhalten wie die auf Grund des innerstaatlichen Rechts\ndieses Staates beschafften Informationen und dürfen nur den\nPersonen oder Behörden (einschließlich der Gerichte und der\nVerwaltungsbehörden) zugänglich gemacht werden, die mit\nder Veranlagung oder Erhebung, der Vollstreckung oder Straf-\nverfolgung oder mit der Entscheidung von Rechtsmitteln hin-\nsichtlich der unter das Abkommen fallenden Steuern befaßt\nsind. Diese Personen oder Behörden dürfen die Informationen\nnur für diese Zwecke verwenden. Sie dürfen die Informationen\nin einem öffentlichen Gerichtsverfahren oder in einer Gerichts-\nentscheidung offenlegen." }, "pages": [ 14 ], "text": "(1) Die zuständigen Behörden der Vertragsstaaten tau-\nschen die Informationen aus, die zur Durchführung dieses Ab-\nkommens oder des innerstaatlichen Rechts der Vertragsstaa-\nten betreffend die unter das Abkommen fallenden Steuern er-\nforderlich sind, soweit die diesem Recht entsprechende Be-\n“ steuerung nicht dem Abkommen widerspricht. Der Informa-\ntionsaustausch ist durch Artikel 1 nicht eingeschränkt. Alle In-\nformationen, die ein Vertragsstaat erhalten hat, sind ebenso\ngeheimzuhalten wie die auf Grund des innerstaatlichen Rechts\ndieses Staates beschafften Informationen und dürfen nur den\nPersonen oder Behörden (einschließlich der Gerichte und der\nVerwaltungsbehörden) zugänglich gemacht werden, die mit\nder Veranlagung oder Erhebung, der Vollstreckung oder Straf-\nverfolgung oder mit der Entscheidung von Rechtsmitteln hin-\nsichtlich der unter das Abkommen fallenden Steuern befaßt\nsind. Diese Personen oder Behörden dürfen die Informationen\nnur für diese Zwecke verwenden. Sie dürfen die Informationen\nin einem öffentlichen Gerichtsverfahren oder in einer Gerichts-\nentscheidung offenlegen." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-125", "pdf-014-line-127", "pdf-014-line-129" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 61.73655622958469, 643.3681815192372, 290.9646663555763, 769.8824926011181 ], "source_line_ids": [ "pdf-014-line-104", "pdf-014-line-106", "pdf-014-line-108", "pdf-014-line-110", "pdf-014-line-112", "pdf-014-line-114", "pdf-014-line-115", "pdf-014-line-117", "pdf-014-line-119", "pdf-014-line-121", "pdf-014-line-122", "pdf-014-line-124", "pdf-014-line-125", "pdf-014-line-127", "pdf-014-line-129" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00468", "p014-tsv00469", "p014-tsv00470", "p014-tsv00471", "p014-tsv00472", "p014-tsv00473", "p014-tsv00474", "p014-tsv00475", "p014-tsv00476", "p014-tsv00477", "p014-tsv00478", "p014-tsv00480", "p014-tsv00484", "p014-tsv00485", "p014-tsv00486", "p014-tsv00487", "p014-tsv00488", "p014-tsv00489", "p014-tsv00490", "p014-tsv00492", "p014-tsv00493", "p014-tsv00494", "p014-tsv00495", "p014-tsv00496", "p014-tsv00497", "p014-tsv00498", "p014-tsv00499", "p014-tsv00501", "p014-tsv00502", "p014-tsv00503", "p014-tsv00507", "p014-tsv00508", "p014-tsv00509", "p014-tsv00510", "p014-tsv00511", "p014-tsv00512", "p014-tsv00513", "p014-tsv00514", "p014-tsv00515", "p014-tsv00516", "p014-tsv00564", "p014-tsv00518", "p014-tsv00519", "p014-tsv00520", "p014-tsv00521", "p014-tsv00522", "p014-tsv00523", "p014-tsv00527", "p014-tsv00528", "p014-tsv00529", "p014-tsv00530", "p014-tsv00531", "p014-tsv00535", "p014-tsv00536", "p014-tsv00537", "p014-tsv00538", "p014-tsv00539", "p014-tsv00540", "p014-tsv00541", "p014-tsv00542", "p014-tsv00572", "p014-tsv00568", "p014-tsv00544", "p014-tsv00545", "p014-tsv00546", "p014-tsv00547", "p014-tsv00548", "p014-tsv00549", "p014-tsv00551", "p014-tsv00552", "p014-tsv00553", "p014-tsv00554", "p014-tsv00555", "p014-tsv00556", "p014-tsv00557", "p014-tsv00559", "p014-tsv00560" ], "text": "(2) Absatz 1 ist nicht so auszulegen, als verpflichte er einen\nVertragsstaat,\na) Verwaltungsmaßnahmen durchzuführen, die von den Ge-\nsetzen und der Verwaltungspraxis dieses oder des ande-\nren Vertragsstaats abweichen;\nb) Informationen zu erteilen, die nach den Gesetzen oder im\n=\nüblichen Verwaltungsverfahren dieses oder des anderen\nVertragsstaats nicht beschafft werden können;\nInformationen zu erteilen, die ein Handels-, Industrie-, Ge-\n~\nc\nwerbe- oder Berufsgeheimnis oder ein Geschäftsverfahren\npreisgeben würden oder deren Erteilung der öffentlichen\nOrdnung widerspräche." }, "pages": [ 14 ], "text": "(2) Absatz 1 ist nicht so auszulegen, als verpflichte er einen\nVertragsstaat,\na) Verwaltungsmaßnahmen durchzuführen, die von den Ge-\nsetzen und der Verwaltungspraxis dieses oder des ande-\nren Vertragsstaats abweichen;\nb) Informationen zu erteilen, die nach den Gesetzen oder im\n=\nüblichen Verwaltungsverfahren dieses oder des anderen\nVertragsstaats nicht beschafft werden können;\nInformationen zu erteilen, die ein Handels-, Industrie-, Ge-\n~\nc\nwerbe- oder Berufsgeheimnis oder ein Geschäftsverfahren\npreisgeben würden oder deren Erteilung der öffentlichen\nOrdnung widerspräche." } ], "title": "Artikel 25\nInformationsaustausch" }, { "body_sha256": "49c4a6ee52a138fe0a0e3edce8d70f8f69bedafb3626c395cd73b9ed7b2ac248", "id": "article-26", "label": "26", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-007", "pdf-015-line-010", "pdf-015-line-011", "pdf-015-line-013", "pdf-015-line-015" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.62917405506299, 99.9380006576784, 289.8572841810546, 145.062361065439 ], "source_line_ids": [ "pdf-015-line-007", "pdf-015-line-010", "pdf-015-line-011", "pdf-015-line-013", "pdf-015-line-015" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00020", "p015-tsv00021", "p015-tsv00022", "p015-tsv00023", "p015-tsv00024", "p015-tsv00025", "p015-tsv00026", "p015-tsv00027", "p015-tsv00029", "p015-tsv00030", "p015-tsv00031", "p015-tsv00032", "p015-tsv00033", "p015-tsv00034", "p015-tsv00035", "p015-tsv00036", "p015-tsv00038", "p015-tsv00039", "p015-tsv00040", "p015-tsv00041", "p015-tsv00042", "p015-tsv00044", "p015-tsv00045", "p015-tsv00046", "p015-tsv00047", "p015-tsv00048", "p015-tsv00049", "p015-tsv00050", "p015-tsv00051", "p015-tsv00052", "p015-tsv00054", "p015-tsv00055", "p015-tsv00056", "p015-tsv00057" ], "text": "(1) Dieses Abkommen berührt nicht die steuerlichen Vor-\nrechte, die den Mitgliedern diplomatischer Missionen und kon-\nsularischer Vertretungen sowie internationaler Organisatio-\nnen nach den allgemeinen Regeln des Völkerrechts oder auf\nGrund besonderer Übereinkünfte zustehen." }, "pages": [ 15 ], "text": "(1) Dieses Abkommen berührt nicht die steuerlichen Vor-\nrechte, die den Mitgliedern diplomatischer Missionen und kon-\nsularischer Vertretungen sowie internationaler Organisatio-\nnen nach den allgemeinen Regeln des Völkerrechts oder auf\nGrund besonderer Übereinkünfte zustehen." }, { "id": "para-2", "original": { "id": "para-2", "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" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.35232851143257, 152.2601118053272, 289.58043863742415, 217.3167050312397 ], "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" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00061", "p015-tsv00062", "p015-tsv00063", "p015-tsv00064", "p015-tsv00065", "p015-tsv00066", "p015-tsv00067", "p015-tsv00068", "p015-tsv00069", "p015-tsv00070", "p015-tsv00072", "p015-tsv00073", "p015-tsv00074", "p015-tsv00075", "p015-tsv00076", "p015-tsv00077", "p015-tsv00079", "p015-tsv00080", "p015-tsv00081", "p015-tsv00082", "p015-tsv00083", "p015-tsv00084", "p015-tsv00085", "p015-tsv00087", "p015-tsv00088", "p015-tsv00089", "p015-tsv00090", "p015-tsv00091", "p015-tsv00092", "p015-tsv00093", "p015-tsv00094", "p015-tsv00095", "p015-tsv00096", "p015-tsv00097", "p015-tsv00098", "p015-tsv00100", "p015-tsv00101", "p015-tsv00102", "p015-tsv00103", "p015-tsv00104", "p015-tsv00105", "p015-tsv00106", "p015-tsv00107", "p015-tsv00108", "p015-tsv00110", "p015-tsv00111", "p015-tsv00112", "p015-tsv00113", "p015-tsv00114", "p015-tsv00115", "p015-tsv00116", "p015-tsv00117", "p015-tsv00118", "p015-tsv00120", "p015-tsv00121", "p015-tsv00122", "p015-tsv00123", "p015-tsv00124", "p015-tsv00125" ], "text": "(2) Ungeachtet des Artikels 4 gilt eine natürliche Person, die\nMitglied einer diplomatischen, konsularischen oder ständigen\nVertretung eines Vertragsstaats in dem anderen Vertrags-\nstaat oder in einem dritten Staat ist, für die Zwecke dieses Ab-\nkommens als in dem Entsendestaat ansässig, wenn sie dort\nmit ihrem gesamten Welteinkommen wie in diesem Staat an-\nsässige Personen zur Steuer herangezogen wird." }, "pages": [ 15 ], "text": "(2) Ungeachtet des Artikels 4 gilt eine natürliche Person, die\nMitglied einer diplomatischen, konsularischen oder ständigen\nVertretung eines Vertragsstaats in dem anderen Vertrags-\nstaat oder in einem dritten Staat ist, für die Zwecke dieses Ab-\nkommens als in dem Entsendestaat ansässig, wenn sie dort\nmit ihrem gesamten Welteinkommen wie in diesem Staat an-\nsässige Personen zur Steuer herangezogen wird." }, { "id": "para-3", "original": { "id": "para-3", "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-041", "pdf-015-line-043" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.35232851143257, 223.68394607037158, 289.8572841810546, 288.7405392962841 ], "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-041", "pdf-015-line-043" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00129", "p015-tsv00130", "p015-tsv00131", "p015-tsv00132", "p015-tsv00133", "p015-tsv00134", "p015-tsv00135", "p015-tsv00136", "p015-tsv00138", "p015-tsv00139", "p015-tsv00140", "p015-tsv00141", "p015-tsv00142", "p015-tsv00143", "p015-tsv00144", "p015-tsv00145", "p015-tsv00146", "p015-tsv00147", "p015-tsv00149", "p015-tsv00150", "p015-tsv00151", "p015-tsv00152", "p015-tsv00153", "p015-tsv00154", "p015-tsv00156", "p015-tsv00157", "p015-tsv00158", "p015-tsv00159", "p015-tsv00160", "p015-tsv00161", "p015-tsv00162", "p015-tsv00163", "p015-tsv00164", "p015-tsv00166", "p015-tsv00167", "p015-tsv00168", "p015-tsv00169", "p015-tsv00170", "p015-tsv00171", "p015-tsv00172", "p015-tsv00173", "p015-tsv00174", "p015-tsv00175", "p015-tsv00177", "p015-tsv00178", "p015-tsv00179", "p015-tsv00180", "p015-tsv00181", "p015-tsv00182", "p015-tsv00183", "p015-tsv00185", "p015-tsv00186", "p015-tsv00187" ], "text": "(3) Dieses Abkommen gilt nicht für internationale Organisa-\ntionen, ihre Organe oder Beamten sowie nicht für Mitglieder ei-\nner diplomatischen, konsularischen oder ständigen Vertretung\neines dritten Staates, die sich in einem Vertragsstaat aufhal-\nten, aber in keinem der beiden Vertragsstaaten mit ihrem ge-\nsamten Welteinkommen wie dort ansässige Personen zur\nSteuer herangezogen werden." }, "pages": [ 15 ], "text": "(3) Dieses Abkommen gilt nicht für internationale Organisa-\ntionen, ihre Organe oder Beamten sowie nicht für Mitglieder ei-\nner diplomatischen, konsularischen oder ständigen Vertretung\neines dritten Staates, die sich in einem Vertragsstaat aufhal-\nten, aber in keinem der beiden Vertragsstaaten mit ihrem ge-\nsamten Welteinkommen wie dort ansässige Personen zur\nSteuer herangezogen werden." } ], "title": "Artikel 26\nDiplomatische und konsularische Vorrechte" }, { "body_sha256": "dd76549fcc4cdebf95e44620d0976e3feac72cfb6439504a279a218b3e5b1a24", "id": "article-27", "label": "27", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053", "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" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 59.79863742417172, 334.69540940480107, 289.3035930937937, 438.7859585662611 ], "source_line_ids": [ "pdf-015-line-049", "pdf-015-line-051", "pdf-015-line-053", "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" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00201", "p015-tsv00202", "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-tsv00227", "p015-tsv00228", "p015-tsv00229", "p015-tsv00230", "p015-tsv00231", "p015-tsv00232", "p015-tsv00233", "p015-tsv00234", "p015-tsv00236", "p015-tsv00237", "p015-tsv00238", "p015-tsv00239", "p015-tsv00240", "p015-tsv00241", "p015-tsv00242", "p015-tsv00243", "p015-tsv00244", "p015-tsv00246", "p015-tsv00247", "p015-tsv00248", "p015-tsv00249", "p015-tsv00250", "p015-tsv00251", "p015-tsv00252", "p015-tsv00253", "p015-tsv00254", "p015-tsv00255", "p015-tsv00257", "p015-tsv00258", "p015-tsv00259", "p015-tsv00260", "p015-tsv00261", "p015-tsv00262", "p015-tsv00263", "p015-tsv00264", "p015-tsv00265", "p015-tsv00267", "p015-tsv00268", "p015-tsv00269", "p015-tsv00270", "p015-tsv00271", "p015-tsv00272", "p015-tsv00273", "p015-tsv00275", "p015-tsv00276", "p015-tsv00277", "p015-tsv00278", "p015-tsv00279", "p015-tsv00280", "p015-tsv00281", "p015-tsv00283", "p015-tsv00284", "p015-tsv00285", "p015-tsv00286", "p015-tsv00287", "p015-tsv00288", "p015-tsv00289", "p015-tsv00290", "p015-tsv00292", "p015-tsv00293", "p015-tsv00294", "p015-tsv00295", "p015-tsv00296", "p015-tsv00297", "p015-tsv00298" ], "text": "(1) Dieses Abkommen kann entweder als Ganzes oder mit\nden erforderlichen Änderungen auf jedes andere Hoheitsge-\nbiet erstreckt werden, dessen internationale Beziehungen von\nNeuseeland wahrgenommen werden und in dem Steuern er-\nhoben werden, die im wesentlichen den Steuern ähnlich sind,\nfür die das Abkommen gilt. Eine solche Erstreckung wird von\ndem Zeitpunkt an und mit den Änderungen und Bedingungen\n(einschließlich der Bedingungen für die Beendigung) wirksam,\ndie zwischen den Vertragsstaaten durch auf diplomatischem\nWeg auszutauschende Noten oder auf andere, den Verfassun-\ngen dieser Staaten entsprechende Weise vereinbart werden." }, "pages": [ 15 ], "text": "(1) Dieses Abkommen kann entweder als Ganzes oder mit\nden erforderlichen Änderungen auf jedes andere Hoheitsge-\nbiet erstreckt werden, dessen internationale Beziehungen von\nNeuseeland wahrgenommen werden und in dem Steuern er-\nhoben werden, die im wesentlichen den Steuern ähnlich sind,\nfür die das Abkommen gilt. Eine solche Erstreckung wird von\ndem Zeitpunkt an und mit den Änderungen und Bedingungen\n(einschließlich der Bedingungen für die Beendigung) wirksam,\ndie zwischen den Vertragsstaaten durch auf diplomatischem\nWeg auszutauschende Noten oder auf andere, den Verfassun-\ngen dieser Staaten entsprechende Weise vereinbart werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-079", "pdf-015-line-080" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 60.075482967802145, 444.32268990463666, 289.3035930937937, 499.13633015455446 ], "source_line_ids": [ "pdf-015-line-071", "pdf-015-line-073", "pdf-015-line-075", "pdf-015-line-077", "pdf-015-line-079", "pdf-015-line-080" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00302", "p015-tsv00303", "p015-tsv00304", "p015-tsv00305", "p015-tsv00306", "p015-tsv00307", "p015-tsv00308", "p015-tsv00309", "p015-tsv00311", "p015-tsv00312", "p015-tsv00313", "p015-tsv00314", "p015-tsv00315", "p015-tsv00316", "p015-tsv00317", "p015-tsv00318", "p015-tsv00319", "p015-tsv00321", "p015-tsv00322", "p015-tsv00323", "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", "p015-tsv00339", "p015-tsv00340", "p015-tsv00342", "p015-tsv00343", "p015-tsv00344", "p015-tsv00345", "p015-tsv00346", "p015-tsv00347", "p015-tsv00348", "p015-tsv00349", "p015-tsv00350", "p015-tsv00352", "p015-tsv00353" ], "text": "(2) Haben die beiden Vertragsstaaten nichts anderes ver-\neinbart, so wird mit der Kündigung durch einen Vertragsstaat\nnach Artikel 30 die Anwendung des Abkommens in der in je-\nnem Artikel vorgesehenen Weise auch für Hoheitsgebiete be-\nendet, auf die das Abkommen nach diesem Artikel erstreckt\nworden ist." }, "pages": [ 15 ], "text": "(2) Haben die beiden Vertragsstaaten nichts anderes ver-\neinbart, so wird mit der Kündigung durch einen Vertragsstaat\nnach Artikel 30 die Anwendung des Abkommens in der in je-\nnem Artikel vorgesehenen Weise auch für Hoheitsgebiete be-\nendet, auf die das Abkommen nach diesem Artikel erstreckt\nworden ist." } ], "title": "Artikel 27\nErstreckung des räumlichen Geltungsbereichs" }, { "body_sha256": "2400d534c4029b0d79103c817ef115db83e091b2fa6264f26a2d6adb9c4729c3", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 59.79863742417172, 540.1081420585334, 289.3035930937937, 586.8935218678066 ], "source_line_ids": [ "pdf-015-line-085", "pdf-015-line-087", "pdf-015-line-089", "pdf-015-line-091", "pdf-015-line-093" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00365", "p015-tsv00366", "p015-tsv00367", "p015-tsv00368", "p015-tsv00369", "p015-tsv00370", "p015-tsv00371", "p015-tsv00372", "p015-tsv00373", "p015-tsv00374", "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-tsv00393", "p015-tsv00394", "p015-tsv00395", "p015-tsv00396", "p015-tsv00397", "p015-tsv00398", "p015-tsv00399", "p015-tsv00401" ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern nicht\ndie Regierung der Bundesrepublik Deutschland gegenüber der\nRegierung Neuseelands innerhalb von drei Monaten nach In-\nkrafttreten des Abkommens eine gegenteilige Erklärung ab-\ngibt." }, "pages": [ 15 ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern nicht\ndie Regierung der Bundesrepublik Deutschland gegenüber der\nRegierung Neuseelands innerhalb von drei Monaten nach In-\nkrafttreten des Abkommens eine gegenteilige Erklärung ab-\ngibt." } ], "title": "Artikel 28\nLand Berlin" }, { "body_sha256": "50023a0310fcb7aa6c9622ba8421d3427de90c3d06f2d3706e66fa7334c65efe", "id": "article-29", "label": "29", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-103" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 62.01340177321512, 625.6506412364354, 291.24151189920667, 652.5037882275567 ], "source_line_ids": [ "pdf-015-line-100", "pdf-015-line-102", "pdf-015-line-103" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00414", "p015-tsv00415", "p015-tsv00416", "p015-tsv00417", "p015-tsv00418", "p015-tsv00419", "p015-tsv00420", "p015-tsv00421", "p015-tsv00423", "p015-tsv00424", "p015-tsv00425", "p015-tsv00426", "p015-tsv00427", "p015-tsv00428", "p015-tsv00429", "p015-tsv00430", "p015-tsv00431", "p015-tsv00433" ], "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika-\ntionsurkunden werden so bald wie möglich in Bonn ausge-\ntauscht." }, "pages": [ 15 ], "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika-\ntionsurkunden werden so bald wie möglich in Bonn ausge-\ntauscht." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-112", "pdf-015-line-113", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121", "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 62.01340177321512, 658.8710292666887, 291.7952029864676, 769.8824926011181 ], "source_line_ids": [ "pdf-015-line-105", "pdf-015-line-107", "pdf-015-line-109", "pdf-015-line-112", "pdf-015-line-113", "pdf-015-line-116", "pdf-015-line-118", "pdf-015-line-120", "pdf-015-line-121" ], "source_page": 15 }, { "bbox": [ 73.36406906206253, 65.3334297928313, 291.24151189920667, 93.01708648470898 ], "source_line_ids": [ "pdf-016-line-003", "pdf-016-line-005", "pdf-016-line-007" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv00437", "p015-tsv00438", "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-tsv00458", "p015-tsv00459", "p015-tsv00460", "p015-tsv00464", "p015-tsv00465", "p015-tsv00466", "p015-tsv00467", "p015-tsv00468", "p015-tsv00469", "p015-tsv00471", "p015-tsv00472", "p015-tsv00473", "p015-tsv00474", "p015-tsv00475", "p015-tsv00476", "p015-tsv00477", "p015-tsv00478", "p015-tsv00479", "p015-tsv00480", "p015-tsv00484", "p015-tsv00485", "p015-tsv00486", "p015-tsv00487", "p015-tsv00488", "p015-tsv00492", "p015-tsv00493", "p015-tsv00494", "p015-tsv00495", "p015-tsv00496", "p015-tsv00497", "p015-tsv00498", "p015-tsv00499", "p015-tsv00501", "p015-tsv00502", "p015-tsv00503", "p015-tsv00504", "p015-tsv00505", "p015-tsv00506", "p015-tsv00507", "p015-tsv00508", "p015-tsv00509", "p015-tsv00510", "p015-tsv00511", "p015-tsv00513", "p015-tsv00514", "p015-tsv00515", "p016-tsv00020", "p016-tsv00021", "p016-tsv00022", "p016-tsv00023", "p016-tsv00024", "p016-tsv00025", "p016-tsv00026", "p016-tsv00027", "p016-tsv00028", "p016-tsv00030", "p016-tsv00031", "p016-tsv00032", "p016-tsv00033", "p016-tsv00034", "p016-tsv00035", "p016-tsv00036", "p016-tsv00037", "p016-tsv00038", "p016-tsv00040", "p016-tsv00041" ], "text": "(2) Dieses Abkommen tritt einen Monat nach dem Aus-\ntausch der Ratifikationsurkunden in Kraft und ist anzuwenden\na) in Neuseeland\nauf steuerpflichtiges Einkommen für jedes Veranlagungs-\njahr, das am oder nach dem 1. April 1978 beginnt;\nb) in der Bundesrepublik Deutschland\ni) bei der im Abzugsweg erhobenen deutschen Steuer\nauf die Steuer von den am oder nach dem 1. Januar\n1978 gezahlten Beträgen;\nii) bei den sonstigen deutschen Steuern auf die Steuern,\ndie für das Kalenderjahr 1978 und die folgenden Jahre\nerhoben werden." }, "pages": [ 15, 16 ], "text": "(2) Dieses Abkommen tritt einen Monat nach dem Aus-\ntausch der Ratifikationsurkunden in Kraft und ist anzuwenden\na) in Neuseeland\nauf steuerpflichtiges Einkommen für jedes Veranlagungs-\njahr, das am oder nach dem 1. April 1978 beginnt;\nb) in der Bundesrepublik Deutschland\ni) bei der im Abzugsweg erhobenen deutschen Steuer\nauf die Steuer von den am oder nach dem 1. Januar\n1978 gezahlten Beträgen;\nii) bei den sonstigen deutschen Steuern auf die Steuern,\ndie für das Kalenderjahr 1978 und die folgenden Jahre\nerhoben werden." } ], "title": "Artikel 29\nInkrafttreten" }, { "body_sha256": "99a7237becbb2c4fb6dbd8342327f12a7cc1f06da8f3bc495d82af0d41081c19", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "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", "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-036", "pdf-016-line-037", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 59.79863742417172, 136.75726405787572, 290.41097526831544, 340.2321407431766 ], "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", "pdf-016-line-032", "pdf-016-line-034", "pdf-016-line-036", "pdf-016-line-037", "pdf-016-line-040", "pdf-016-line-042", "pdf-016-line-043", "pdf-016-line-045", "pdf-016-line-047", "pdf-016-line-049" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00052", "p016-tsv00053", "p016-tsv00054", "p016-tsv00055", "p016-tsv00056", "p016-tsv00057", "p016-tsv00058", "p016-tsv00059", "p016-tsv00060", "p016-tsv00062", "p016-tsv00063", "p016-tsv00064", "p016-tsv00065", "p016-tsv00066", "p016-tsv00067", "p016-tsv00068", "p016-tsv00069", "p016-tsv00070", "p016-tsv00072", "p016-tsv00073", "p016-tsv00074", "p016-tsv00075", "p016-tsv00076", "p016-tsv00077", "p016-tsv00078", "p016-tsv00079", "p016-tsv00080", "p016-tsv00082", "p016-tsv00083", "p016-tsv00084", "p016-tsv00085", "p016-tsv00086", "p016-tsv00087", "p016-tsv00088", "p016-tsv00089", "p016-tsv00091", "p016-tsv00092", "p016-tsv00093", "p016-tsv00094", "p016-tsv00095", "p016-tsv00096", "p016-tsv00097", "p016-tsv00099", "p016-tsv00100", "p016-tsv00101", "p016-tsv00102", "p016-tsv00103", "p016-tsv00104", "p016-tsv00105", "p016-tsv00106", "p016-tsv00107", "p016-tsv00109", "p016-tsv00110", "p016-tsv00114", "p016-tsv00115", "p016-tsv00116", "p016-tsv00120", "p016-tsv00121", "p016-tsv00122", "p016-tsv00123", "p016-tsv00124", "p016-tsv00126", "p016-tsv00127", "p016-tsv00128", "p016-tsv00129", "p016-tsv00130", "p016-tsv00131", "p016-tsv00132", "p016-tsv00133", "p016-tsv00134", "p016-tsv00135", "p016-tsv00137", "p016-tsv00138", "p016-tsv00139", "p016-tsv00140", "p016-tsv00141", "p016-tsv00142", "p016-tsv00146", "p016-tsv00147", "p016-tsv00148", "p016-tsv00149", "p016-tsv00150", "p016-tsv00154", "p016-tsv00155", "p016-tsv00156", "p016-tsv00157", "p016-tsv00158", "p016-tsv00159", "p016-tsv00160", "p016-tsv00161", "p016-tsv00163", "p016-tsv00164", "p016-tsv00165", "p016-tsv00166", "p016-tsv00167", "p016-tsv00168", "p016-tsv00169", "p016-tsv00170", "p016-tsv00171", "p016-tsv00172", "p016-tsv00174", "p016-tsv00175", "p016-tsv00176", "p016-tsv00177", "p016-tsv00178", "p016-tsv00179", "p016-tsv00180", "p016-tsv00181", "p016-tsv00183", "p016-tsv00184", "p016-tsv00185", "p016-tsv00186", "p016-tsv00187", "p016-tsv00191", "p016-tsv00192", "p016-tsv00193", "p016-tsv00194", "p016-tsv00195", "p016-tsv00196", "p016-tsv00197", "p016-tsv00198", "p016-tsv00199", "p016-tsv00201", "p016-tsv00202", "p016-tsv00203", "p016-tsv00204", "p016-tsv00205", "p016-tsv00206", "p016-tsv00207", "p016-tsv00208", "p016-tsv00210", "p016-tsv00211", "p016-tsv00212", "p016-tsv00213", "p016-tsv00214" ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft; je-\ndoch kann jeder der Vertragsstaaten bis zum dreißigsten Juni\neines jeden Kalenderjahres nach Ablauf von fünf Jahren, vom\nTag des Inkrafttretens an gerechnet, das Abkommen gegen-\nüber dem anderen Vertragsstaat auf diplomatischem Weg\nschriftlich kündigen; in diesem Fall ist das Abkommen nicht\nmehr anzuwenden\na) in Neuseeland\nauf steuerpflichtiges Einkommen für Veranlagungsjahre,\ndie am oder nach dem 1. April des Kalenderjahrs beginnen,\ndas unmittelbar auf das Kündigungsjahr folgt;\nb) in der Bundesrepublik Deutschland\ni) bei der im Abzugsweg erhobenen deutschen Steuer\nauf die Steuer von den Beträgen, die am oder nach\ndem 1. Januar des Kalenderjahrs gezahlt werden, das\nunmittelbar auf das Kündigungsjahr folgt;\nii) bei den sonstigen deutschen Steuern auf die Steuern,\ndie für das Kalenderjahr erhoben werden, das unmit-\ntelbar auf das Kündigungsjahr folgt." }, "pages": [ 16 ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft; je-\ndoch kann jeder der Vertragsstaaten bis zum dreißigsten Juni\neines jeden Kalenderjahres nach Ablauf von fünf Jahren, vom\nTag des Inkrafttretens an gerechnet, das Abkommen gegen-\nüber dem anderen Vertragsstaat auf diplomatischem Weg\nschriftlich kündigen; in diesem Fall ist das Abkommen nicht\nmehr anzuwenden\na) in Neuseeland\nauf steuerpflichtiges Einkommen für Veranlagungsjahre,\ndie am oder nach dem 1. April des Kalenderjahrs beginnen,\ndas unmittelbar auf das Kündigungsjahr folgt;\nb) in der Bundesrepublik Deutschland\ni) bei der im Abzugsweg erhobenen deutschen Steuer\nauf die Steuer von den Beträgen, die am oder nach\ndem 1. Januar des Kalenderjahrs gezahlt werden, das\nunmittelbar auf das Kündigungsjahr folgt;\nii) bei den sonstigen deutschen Steuern auf die Steuern,\ndie für das Kalenderjahr erhoben werden, das unmit-\ntelbar auf das Kündigungsjahr folgt." } ], "title": "Artikel 30\nKündigung" } ], "en": [ { "body_sha256": "c0d2c0f3f701aebb939aad75a035d43c60bbc16455ac0d9d357645e1b3505a4d", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-line-032", "pdf-002-line-035" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 310.0670088660756, 501.0741861229859, 539.848810079328, 518.5148898388688 ], "source_line_ids": [ "pdf-002-line-032", "pdf-002-line-035" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00375", "p002-tsv00376", "p002-tsv00377", "p002-tsv00378", "p002-tsv00379", "p002-tsv00380", "p002-tsv00381", "p002-tsv00382", "p002-tsv00383", "p002-tsv00384", "p002-tsv00386", "p002-tsv00387", "p002-tsv00388", "p002-tsv00389", "p002-tsv00390", "p002-tsv00391", "p002-tsv00392" ], "text": "This Agreement shall apply to persons who are residents of\none or both of the Contracting States." }, "pages": [ 2 ], "text": "This Agreement shall apply to persons who are residents of\none or both of the Contracting States." } ], "title": "Article 1\nPersonal Scope" }, { "body_sha256": "8b7e6c9034e3bce3c9566bd3ad5073c2731741ef18e89b261f81dd263b8f7b3e", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-line-041", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 308.68278114792344, 560.5940480105229, 539.5719645356976, 707.5942650443933 ], "source_line_ids": [ "pdf-002-line-041", "pdf-002-line-042", "pdf-002-line-044", "pdf-002-line-046", "pdf-002-line-048", "pdf-002-line-050", "pdf-002-line-052", "pdf-002-line-054", "pdf-002-line-056", "pdf-002-line-058", "pdf-002-line-060", "pdf-002-line-062" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00402", "p002-tsv00403", "p002-tsv00404", "p002-tsv00405", "p002-tsv00406", "p002-tsv00407", "p002-tsv00408", "p002-tsv00409", "p002-tsv00410", "p002-tsv00411", "p002-tsv00413", "p002-tsv00415", "p002-tsv00416", "p002-tsv00417", "p002-tsv00418", "p002-tsv00419", "p002-tsv00420", "p002-tsv00421", "p002-tsv00423", "p002-tsv00424", "p002-tsv00425", "p002-tsv00426", "p002-tsv00428", "p002-tsv00429", "p002-tsv00430", "p002-tsv00431", "p002-tsv00435", "p002-tsv00436", "p002-tsv00437", "p002-tsv00438", "p002-tsv00439", "p002-tsv00441", "p002-tsv00442", "p002-tsv00443", "p002-tsv00444", "p002-tsv00448", "p002-tsv00449", "p002-tsv00450", "p002-tsv00451", "p002-tsv00452", "p002-tsv00453", "p002-tsv00455", "p002-tsv00456", "p002-tsv00457", "p002-tsv00458", "p002-tsv00462", "p002-tsv00463", "p002-tsv00464", "p002-tsv00465", "p002-tsv00467", "p002-tsv00468", "p002-tsv00469", "p002-tsv00470", "p002-tsv00474", "p002-tsv00475", "p002-tsv00476", "p002-tsv00477", "p002-tsv00478", "p002-tsv00479", "p002-tsv00480" ], "text": "(1) The existing taxes to which this Agreement shall apply\nare:\na) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax),\nthe Körperschaftsteuer (corporation tax),\nthe Vermögensteuer (capital tax), and\nthe Gewerbesteuer (trade tax)\n(hereinafter referred to as “'German tax’);\nb) in New Zealand:\nthe income tax and\nthe excess retention tax\n(hereinafter referred to as “New Zealand tax’’)." }, "pages": [ 2 ], "text": "(1) The existing taxes to which this Agreement shall apply\nare:\na) in the Federal Republic of Germany:\nthe Einkommensteuer (income tax),\nthe Körperschaftsteuer (corporation tax),\nthe Vermögensteuer (capital tax), and\nthe Gewerbesteuer (trade tax)\n(hereinafter referred to as “'German tax’);\nb) in New Zealand:\nthe income tax and\nthe excess retention tax\n(hereinafter referred to as “New Zealand tax’’)." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-072", "pdf-002-line-075" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 309.79016332244515, 713.1309963827688, 539.848810079328, 769.3288194672805 ], "source_line_ids": [ "pdf-002-line-064", "pdf-002-line-066", "pdf-002-line-069", "pdf-002-line-071", "pdf-002-line-072", "pdf-002-line-075" ], "source_page": 2 } ], "source_word_ids": [ "p002-tsv00484", "p002-tsv00485", "p002-tsv00486", "p002-tsv00487", "p002-tsv00488", "p002-tsv00489", "p002-tsv00490", "p002-tsv00491", "p002-tsv00492", "p002-tsv00493", "p002-tsv00494", "p002-tsv00496", "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", "p002-tsv00515", "p002-tsv00516", "p002-tsv00517", "p002-tsv00518", "p002-tsv00519", "p002-tsv00521", "p002-tsv00522", "p002-tsv00523", "p002-tsv00524", "p002-tsv00525", "p002-tsv00526", "p002-tsv00527", "p002-tsv00528", "p002-tsv00530", "p002-tsv00531", "p002-tsv00532", "p002-tsv00533", "p002-tsv00534", "p002-tsv00535", "p002-tsv00536", "p002-tsv00537", "p002-tsv00538", "p002-tsv00539", "p002-tsv00541", "p002-tsv00542", "p002-tsv00543", "p002-tsv00544", "p002-tsv00545", "p002-tsv00546", "p002-tsv00547", "p002-tsv00548" ], "text": "(2) The Agreement shall apply also to any identical or sub-\nstantially similar taxes which are imposed after the date of\nsignature of the Agreement in addition to, or in place of, the ex-\nisting taxes. The competent authorities of the Contracting\nStates shall notify each other of any significant changes which\nhave been made in their respective taxation laws." }, "pages": [ 2 ], "text": "(2) The Agreement shall apply also to any identical or sub-\nstantially similar taxes which are imposed after the date of\nsignature of the Agreement in addition to, or in place of, the ex-\nisting taxes. The competent authorities of the Contracting\nStates shall notify each other of any significant changes which\nhave been made in their respective taxation laws." } ], "title": "Article 2\nTaxes Covered" }, { "body_sha256": "67bce4662e9b2a02a71a7bb9f3c6762b7033d225ee3ac7fb594f5e0b03720411", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-013", "pdf-003-line-014", "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-022", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-034", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-061", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-069", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-082", "pdf-003-line-084", "pdf-003-line-085", "pdf-003-line-087", "pdf-003-line-092", "pdf-003-line-094", "pdf-003-line-096", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-103", "pdf-003-line-104", "pdf-003-line-108", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-118", "pdf-003-line-119", "pdf-003-line-123", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-133", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140", "pdf-003-line-141", "pdf-003-line-144", "pdf-003-line-145" ], "source_page": 3, "source_pages": [ 3 ], "source_spans": [ { "bbox": [ 308.95962669155386, 97.44647155540942, 542.8941110592626, 739.7073068069714 ], "source_line_ids": [ "pdf-003-line-008", "pdf-003-line-010", "pdf-003-line-012", "pdf-003-line-013", "pdf-003-line-014", "pdf-003-line-017", "pdf-003-line-019", "pdf-003-line-022", "pdf-003-line-023", "pdf-003-line-025", "pdf-003-line-027", "pdf-003-line-029", "pdf-003-line-031", "pdf-003-line-034", "pdf-003-line-035", "pdf-003-line-037", "pdf-003-line-040", "pdf-003-line-043", "pdf-003-line-044", "pdf-003-line-045", "pdf-003-line-047", "pdf-003-line-049", "pdf-003-line-051", "pdf-003-line-053", "pdf-003-line-055", "pdf-003-line-058", "pdf-003-line-060", "pdf-003-line-061", "pdf-003-line-064", "pdf-003-line-066", "pdf-003-line-069", "pdf-003-line-073", "pdf-003-line-075", "pdf-003-line-077", "pdf-003-line-078", "pdf-003-line-082", "pdf-003-line-084", "pdf-003-line-085", "pdf-003-line-087", "pdf-003-line-092", "pdf-003-line-094", "pdf-003-line-096", "pdf-003-line-098", "pdf-003-line-100", "pdf-003-line-103", "pdf-003-line-104", "pdf-003-line-108", "pdf-003-line-109", "pdf-003-line-111", "pdf-003-line-113", "pdf-003-line-115", "pdf-003-line-118", "pdf-003-line-119", "pdf-003-line-123", "pdf-003-line-125", "pdf-003-line-127", "pdf-003-line-129", "pdf-003-line-133", "pdf-003-line-136", "pdf-003-line-138", "pdf-003-line-140", "pdf-003-line-141", "pdf-003-line-144", "pdf-003-line-145" ], "source_page": 3 } ], "source_word_ids": [ "p003-tsv00630", "p003-tsv00631", "p003-tsv00632", "p003-tsv00633", "p003-tsv00634", "p003-tsv00635", "p003-tsv00636", "p003-tsv00637", "p003-tsv00638", "p003-tsv00639", "p003-tsv00641", "p003-tsv00642", "p003-tsv00572", "p003-tsv00646", "p003-tsv00647", "p003-tsv00648", "p003-tsv00649", "p003-tsv00650", "p003-tsv00651", "p003-tsv00652", "p003-tsv00653", "p003-tsv00654", "p003-tsv00574", "p003-tsv00656", "p003-tsv00657", "p003-tsv00658", "p003-tsv00659", "p003-tsv00660", "p003-tsv00661", "p003-tsv00662", "p003-tsv00663", "p003-tsv00664", "p003-tsv00666", "p003-tsv00667", "p003-tsv00668", "p003-tsv00669", "p003-tsv00670", "p003-tsv00671", "p003-tsv00672", "p003-tsv00673", "p003-tsv00674", "p003-tsv00675", "p003-tsv00677", "p003-tsv00678", "p003-tsv00679", "p003-tsv00680", "p003-tsv00681", "p003-tsv00682", "p003-tsv00683", "p003-tsv00684", "p003-tsv00685", "p003-tsv00686", "p003-tsv00688", "p003-tsv00689", "p003-tsv00690", "p003-tsv00691", "p003-tsv00692", "p003-tsv00693", "p003-tsv00694", "p003-tsv00695", "p003-tsv00696", "p003-tsv00697", "p003-tsv00699", "p003-tsv00700", "p003-tsv00701", "p003-tsv00702", "p003-tsv00703", "p003-tsv00704", "p003-tsv00705", "p003-tsv00706", "p003-tsv00707", "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-tsv00729", "p003-tsv00730", "p003-tsv00731", "p003-tsv00732", "p003-tsv00733", "p003-tsv00734", "p003-tsv00735", "p003-tsv00736", "p003-tsv00737", "p003-tsv00738", "p003-tsv00740", "p003-tsv00741", "p003-tsv00742", "p003-tsv00743", "p003-tsv00744", "p003-tsv00745", "p003-tsv00746", "p003-tsv00747", "p003-tsv00748", "p003-tsv00750", "p003-tsv00751", "p003-tsv00752", "p003-tsv00753", "p003-tsv00754", "p003-tsv00755", "p003-tsv00756", "p003-tsv00757", "p003-tsv00758", "p003-tsv00759", "p003-tsv00760", "p003-tsv00762", "p003-tsv00763", "p003-tsv00767", "p003-tsv00768", "p003-tsv00769", "p003-tsv00770", "p003-tsv00771", "p003-tsv00772", "p003-tsv00773", "p003-tsv00774", "p003-tsv00775", "p003-tsv00776", "p003-tsv00578", "p003-tsv00582", "p003-tsv00778", "p003-tsv00779", "p003-tsv00780", "p003-tsv00781", "p003-tsv00782", "p003-tsv00783", "p003-tsv00784", "p003-tsv00785", "p003-tsv00786", "p003-tsv00788", "p003-tsv00789", "p003-tsv00790", "p003-tsv00791", "p003-tsv00792", "p003-tsv00793", "p003-tsv00794", "p003-tsv00795", "p003-tsv00796", "p003-tsv00797", "p003-tsv00798", "p003-tsv00799", "p003-tsv00801", "p003-tsv00802", "p003-tsv00803", "p003-tsv00804", "p003-tsv00805", "p003-tsv00806", "p003-tsv00807", "p003-tsv00808", "p003-tsv00809", "p003-tsv00810", "p003-tsv00812", "p003-tsv00813", "p003-tsv00814", "p003-tsv00815", "p003-tsv00816", "p003-tsv00817", "p003-tsv00818", "p003-tsv00819", "p003-tsv00820", "p003-tsv00822", "p003-tsv00823", "p003-tsv00824", "p003-tsv00825", "p003-tsv00826", "p003-tsv00827", "p003-tsv00828", "p003-tsv00829", "p003-tsv00830", "p003-tsv00831", "p003-tsv00833", "p003-tsv00834", "p003-tsv00835", "p003-tsv00836", "p003-tsv00837", "p003-tsv00838", "p003-tsv00839", "p003-tsv00840", "p003-tsv00841", "p003-tsv00842", "p003-tsv00844", "p003-tsv00845", "p003-tsv00846", "p003-tsv00847", "p003-tsv00848", "p003-tsv00849", "p003-tsv00850", "p003-tsv00590", "p003-tsv00854", "p003-tsv00855", "p003-tsv00856", "p003-tsv00857", "p003-tsv00858", "p003-tsv00859", "p003-tsv00860", "p003-tsv00861", "p003-tsv00862", "p003-tsv00863", "p003-tsv00586", "p003-tsv00865", "p003-tsv00866", "p003-tsv00867", "p003-tsv00868", "p003-tsv00869", "p003-tsv00873", "p003-tsv00874", "p003-tsv00875", "p003-tsv00876", "p003-tsv00877", "p003-tsv00878", "p003-tsv00879", "p003-tsv00880", "p003-tsv00881", "p003-tsv00882", "p003-tsv00594", "p003-tsv00884", "p003-tsv00885", "p003-tsv00886", "p003-tsv00887", "p003-tsv00888", "p003-tsv00889", "p003-tsv00890", "p003-tsv00891", "p003-tsv00892", "p003-tsv00893", "p003-tsv00894", "p003-tsv00598", "p003-tsv00898", "p003-tsv00899", "p003-tsv00900", "p003-tsv00901", "p003-tsv00902", "p003-tsv00903", "p003-tsv00904", "p003-tsv00905", "p003-tsv00906", "p003-tsv00908", "p003-tsv00909", "p003-tsv00910", "p003-tsv00911", "p003-tsv00912", "p003-tsv00913", "p003-tsv00914", "p003-tsv00915", "p003-tsv00916", "p003-tsv00918", "p003-tsv00919", "p003-tsv00920", "p003-tsv00921", "p003-tsv00922", "p003-tsv00923", "p003-tsv00924", "p003-tsv00925", "p003-tsv00926", "p003-tsv00927", "p003-tsv00929", "p003-tsv00930", "p003-tsv00931", "p003-tsv00932", "p003-tsv00933", "p003-tsv00934", "p003-tsv00935", "p003-tsv00936", "p003-tsv00937", "p003-tsv00938", "p003-tsv00939", "p003-tsv00940", "p003-tsv00942", "p003-tsv00943", "p003-tsv00602", "p003-tsv00603", "p003-tsv00604", "p003-tsv00605", "p003-tsv00606", "p003-tsv00947", "p003-tsv00948", "p003-tsv00949", "p003-tsv00950", "p003-tsv00951", "p003-tsv00952", "p003-tsv00953", "p003-tsv00954", "p003-tsv00955", "p003-tsv00957", "p003-tsv00958", "p003-tsv00959", "p003-tsv00960", "p003-tsv00961", "p003-tsv00962", "p003-tsv00963", "p003-tsv00964", "p003-tsv00965", "p003-tsv00967", "p003-tsv00968", "p003-tsv00969", "p003-tsv00970", "p003-tsv00971", "p003-tsv00972", "p003-tsv00973", "p003-tsv00974", "p003-tsv00976", "p003-tsv00977", "p003-tsv00978", "p003-tsv00979", "p003-tsv00980", "p003-tsv00981", "p003-tsv00982", "p003-tsv00983", "p003-tsv01047", "p003-tsv00987", "p003-tsv00988", "p003-tsv00989", "p003-tsv00990", "p003-tsv00991", "p003-tsv00992", "p003-tsv00993", "p003-tsv00994", "p003-tsv00995", "p003-tsv00996", "p003-tsv00998", "p003-tsv00999", "p003-tsv01000", "p003-tsv01001", "p003-tsv01002", "p003-tsv01003", "p003-tsv01004", "p003-tsv01005", "p003-tsv01006", "p003-tsv01007", "p003-tsv01009", "p003-tsv01010", "p003-tsv01011", "p003-tsv01012", "p003-tsv01013", "p003-tsv01014", "p003-tsv01015", "p003-tsv01016", "p003-tsv01017", "p003-tsv01018", "p003-tsv01020", "p003-tsv01021", "p003-tsv01022", "p003-tsv01023", "p003-tsv01024", "p003-tsv01025", "p003-tsv01026", "p003-tsv01028", "p003-tsv01029", "p003-tsv01030", "p003-tsv01031", "p003-tsv01032", "p003-tsv01033", "p003-tsv01034", "p003-tsv01035", "p003-tsv01036", "p003-tsv01037", "p003-tsv01038", "p003-tsv01039", "p003-tsv01041", "p003-tsv01042", "p003-tsv01043", "p003-tsv01051", "p003-tsv01052", "p003-tsv01053", "p003-tsv01054", "p003-tsv01055", "p003-tsv01056", "p003-tsv01057", "p003-tsv01058", "p003-tsv01059", "p003-tsv00610", "p003-tsv01061", "p003-tsv01062", "p003-tsv01063", "p003-tsv01064", "p003-tsv01065", "p003-tsv01066", "p003-tsv01067", "p003-tsv01068", "p003-tsv01069", "p003-tsv01070", "p003-tsv01072", "p003-tsv01073", "p003-tsv01074", "p003-tsv01075", "p003-tsv01076", "p003-tsv01077", "p003-tsv01078", "p003-tsv01079", "p003-tsv01080", "p003-tsv01082", "p003-tsv01083", "p003-tsv01084", "p003-tsv01085", "p003-tsv01086", "p003-tsv01087", "p003-tsv01088", "p003-tsv01089", "p003-tsv01090", "p003-tsv01091", "p003-tsv01093", "p003-tsv01094", "p003-tsv01095", "p003-tsv01096", "p003-tsv01097", "p003-tsv01098", "p003-tsv01102", "p003-tsv01103", "p003-tsv01104", "p003-tsv01105", "p003-tsv01106", "p003-tsv01107", "p003-tsv01111", "p003-tsv01112", "p003-tsv01113", "p003-tsv01114", "p003-tsv01115", "p003-tsv01116", "p003-tsv01117", "p003-tsv01118", "p003-tsv01119", "p003-tsv01120", "p003-tsv01121", "p003-tsv01123", "p003-tsv01124", "p003-tsv01125", "p003-tsv01126", "p003-tsv01127", "p003-tsv01128", "p003-tsv01156", "p003-tsv01132", "p003-tsv01133", "p003-tsv01134", "p003-tsv01135", "p003-tsv01136", "p003-tsv01137", "p003-tsv01138", "p003-tsv01139", "p003-tsv01140", "p003-tsv01141", "p003-tsv01143", "p003-tsv01144", "p003-tsv01145", "p003-tsv01146", "p003-tsv01147", "p003-tsv01148", "p003-tsv01149", "p003-tsv01150", "p003-tsv01152" ], "text": "(1) For the purposes of this Agreement, unless the context\nherwise requires:\not\nthe term “New Zealand”, when used in a geographical\na)\nsense, means the metropolitan territory of New Zealand (in-\ncluding the outlying islands) but does not include the Cook\nIslands, Niue or Tokelau; it also includes areas adjacent to\nthe territorial sea of the metropolitan territory of New Zea-\nland (including the outlying istands) which by New Zealand\nlegislation and in accordance with international law have\nbeen, or may hereafter be, designated as areas over which\nNew Zealand has sovereign rights for the purposes of ex-\nploring them or of exploring, exploiting, conserving and ma-\nnaging the natural resources of the sea, or of the seabed\nand sub-soil;\nthe term ‘Federal Republic of Germany”, when used in a\nb\n=\ngeographical sense, means the territory in which the Basic\nLaw for the Federal Republic of Germany is in force, and any\narea beyond the territorial waters of the Federal Republic of\nGermany, within which, under German law and in accord-\nance with international law, the rights of the Federal Repu-\nblic of Germany with respect to the seabed and sub-soil\nand their natural resources may be exercised;\n=\nthe term “person” means an individual, a company and any\nc\nother entity subject to tax;\nthe term “company” means any body corporate or any en-\nd)\ntity which is treated as a body corporate for tax purposes;\ne)\nthe terms “enterprise of a Contracting State” and ‘‘enter-\nprise of the other Contracting State” mean respectively an\nenterprise carried on by a resident of a Contracting State\nand an enterprise carried on by a resident of the other Con-\ntracting State;\nf) the term “national” means:\ni) in respect of New Zealand, any individual possessing\ncitizenship of New Zealand and any legal person, part-\nnership and association deriving its status as such\nfrom the law in force in New Zealand;\nii)\nin respect of the Federal Republic of Germany any Ger-\nman within the meaning of Article 116, paragraph 1, of\nthe Basic Law for the Federal Republic of Germany and\nany legal person, partnership and association deriving\nits status as such from the law in force in the Federal\nRepublic of Germany;\nthe term “international traffic‘ means any transport by a\n9)\nship or aircraft operated by an enterprise which has its\nplace of effective management in a Contracting State, ex-\ncept when the ship or aircraft is operated solely between\nplaces in the other Contracting State;\nh) the term “competent authority” means:\ni) in the case of New Zealand: the Commissioner of In-\nland Revenue or his authorised representative;\nii)\nin the case of the Federal Republic of Germany the\nFederal Minister of Finance or his authorised repre-\nsentative." }, "pages": [ 3 ], "text": "(1) For the purposes of this Agreement, unless the context\nherwise requires:\not\nthe term “New Zealand”, when used in a geographical\na)\nsense, means the metropolitan territory of New Zealand (in-\ncluding the outlying islands) but does not include the Cook\nIslands, Niue or Tokelau; it also includes areas adjacent to\nthe territorial sea of the metropolitan territory of New Zea-\nland (including the outlying istands) which by New Zealand\nlegislation and in accordance with international law have\nbeen, or may hereafter be, designated as areas over which\nNew Zealand has sovereign rights for the purposes of ex-\nploring them or of exploring, exploiting, conserving and ma-\nnaging the natural resources of the sea, or of the seabed\nand sub-soil;\nthe term ‘Federal Republic of Germany”, when used in a\nb\n=\ngeographical sense, means the territory in which the Basic\nLaw for the Federal Republic of Germany is in force, and any\narea beyond the territorial waters of the Federal Republic of\nGermany, within which, under German law and in accord-\nance with international law, the rights of the Federal Repu-\nblic of Germany with respect to the seabed and sub-soil\nand their natural resources may be exercised;\n=\nthe term “person” means an individual, a company and any\nc\nother entity subject to tax;\nthe term “company” means any body corporate or any en-\nd)\ntity which is treated as a body corporate for tax purposes;\ne)\nthe terms “enterprise of a Contracting State” and ‘‘enter-\nprise of the other Contracting State” mean respectively an\nenterprise carried on by a resident of a Contracting State\nand an enterprise carried on by a resident of the other Con-\ntracting State;\nf) the term “national” means:\ni) in respect of New Zealand, any individual possessing\ncitizenship of New Zealand and any legal person, part-\nnership and association deriving its status as such\nfrom the law in force in New Zealand;\nii)\nin respect of the Federal Republic of Germany any Ger-\nman within the meaning of Article 116, paragraph 1, of\nthe Basic Law for the Federal Republic of Germany and\nany legal person, partnership and association deriving\nits status as such from the law in force in the Federal\nRepublic of Germany;\nthe term “international traffic‘ means any transport by a\n9)\nship or aircraft operated by an enterprise which has its\nplace of effective management in a Contracting State, ex-\ncept when the ship or aircraft is operated solely between\nplaces in the other Contracting State;\nh) the term “competent authority” means:\ni) in the case of New Zealand: the Commissioner of In-\nland Revenue or his authorised representative;\nii)\nin the case of the Federal Republic of Germany the\nFederal Minister of Finance or his authorised repre-\nsentative." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-003-line-147", "pdf-003-line-149", "pdf-004-line-003", "pdf-004-line-005", "pdf-004-line-007" ], "source_page": 3, "source_pages": [ 3, 4 ], "source_spans": [ { "bbox": [ 310.6206999533364, 752.7186254521539, 539.0182734484367, 770.4361657349556 ], "source_line_ids": [ "pdf-003-line-147", "pdf-003-line-149" ], "source_page": 3 }, { "bbox": [ 308.68278114792344, 68.65546859585663, 538.4645823611759, 95.78545215389674 ], "source_line_ids": [ "pdf-004-line-003", "pdf-004-line-005", "pdf-004-line-007" ], "source_page": 4 } ], "source_word_ids": [ "p003-tsv01160", "p003-tsv01161", "p003-tsv01162", "p003-tsv01163", "p003-tsv01164", "p003-tsv01165", "p003-tsv01166", "p003-tsv01167", "p003-tsv01168", "p003-tsv01169", "p003-tsv01170", "p003-tsv01174", "p003-tsv01175", "p003-tsv01176", "p003-tsv01177", "p003-tsv01178", "p003-tsv01179", "p003-tsv01180", "p003-tsv01181", "p003-tsv01182", "p003-tsv01183", "p004-tsv00545", "p004-tsv00546", "p004-tsv00547", "p004-tsv00548", "p004-tsv00549", "p004-tsv00550", "p004-tsv00551", "p004-tsv00552", "p004-tsv00553", "p004-tsv00554", "p004-tsv00556", "p004-tsv00557", "p004-tsv00558", "p004-tsv00559", "p004-tsv00560", "p004-tsv00561", "p004-tsv00562", "p004-tsv00563", "p004-tsv00564", "p004-tsv00565", "p004-tsv00566", "p004-tsv00567", "p004-tsv00569", "p004-tsv00570" ], "text": "(2) As regards the application of the Agreement by a Con-\ntracting State any term not defined therein shall, unless the\ncontext otherwise requires, have the meaning which it has un-\nder the law of that State concerning the taxes to which the\nAgreement applies." }, "pages": [ 3, 4 ], "text": "(2) As regards the application of the Agreement by a Con-\ntracting State any term not defined therein shall, unless the\ncontext otherwise requires, have the meaning which it has un-\nder the law of that State concerning the taxes to which the\nAgreement applies." } ], "title": "Article 3\nGeneral Definitions" }, { "body_sha256": "7ea7ffaab0ff0b893a83f0fb1bf9cbec735bc838680d8d8818c0d6ecece7117f", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-024", "pdf-004-line-026" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 308.68278114792344, 132.60471555409404, 538.4645823611759, 198.21498191384413 ], "source_line_ids": [ "pdf-004-line-013", "pdf-004-line-015", "pdf-004-line-017", "pdf-004-line-019", "pdf-004-line-021", "pdf-004-line-024", "pdf-004-line-026" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00581", "p004-tsv00582", "p004-tsv00583", "p004-tsv00584", "p004-tsv00585", "p004-tsv00586", "p004-tsv00587", "p004-tsv00588", "p004-tsv00589", "p004-tsv00590", "p004-tsv00592", "p004-tsv00593", "p004-tsv00594", "p004-tsv00595", "p004-tsv00596", "p004-tsv00597", "p004-tsv00598", "p004-tsv00599", "p004-tsv00600", "p004-tsv00601", "p004-tsv00602", "p004-tsv00604", "p004-tsv00605", "p004-tsv00606", "p004-tsv00607", "p004-tsv00608", "p004-tsv00609", "p004-tsv00610", "p004-tsv00611", "p004-tsv00612", "p004-tsv00613", "p004-tsv00614", "p004-tsv00615", "p004-tsv00616", "p004-tsv00618", "p004-tsv00619", "p004-tsv00620", "p004-tsv00621", "p004-tsv00622", "p004-tsv00623", "p004-tsv00624", "p004-tsv00625", "p004-tsv00626", "p004-tsv00627", "p004-tsv00629", "p004-tsv00630", "p004-tsv00631", "p004-tsv00632", "p004-tsv00633", "p004-tsv00634", "p004-tsv00635", "p004-tsv00636", "p004-tsv00637", "p004-tsv00638", "p004-tsv00639", "p004-tsv00641", "p004-tsv00642", "p004-tsv00643", "p004-tsv00644", "p004-tsv00645", "p004-tsv00646", "p004-tsv00647", "p004-tsv00648", "p004-tsv00649", "p004-tsv00650", "p004-tsv00651", "p004-tsv00652", "p004-tsv00653", "p004-tsv00655", "p004-tsv00656", "p004-tsv00657", "p004-tsv00658", "p004-tsv00659", "p004-tsv00660", "p004-tsv00661", "p004-tsv00662" ], "text": "(1) For the purposes of this Agreement, the term “resident\nof a Contracting State” means any person who, under the laws\nof that State, is liable to tax therein by reason of his domicile,\nresidence, place of management or any other criterion of a\nsimilar nature. But this term does not include any person who\nis liable to tax in that State in respect only of income from\nsources in that State or capital situated therein." }, "pages": [ 4 ], "text": "(1) For the purposes of this Agreement, the term “resident\nof a Contracting State” means any person who, under the laws\nof that State, is liable to tax therein by reason of his domicile,\nresidence, place of management or any other criterion of a\nsimilar nature. But this term does not include any person who\nis liable to tax in that State in respect only of income from\nsources in that State or capital situated therein." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-034", "pdf-004-line-037", "pdf-004-line-039", "pdf-004-line-040", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-049", "pdf-004-line-050", "pdf-004-line-051", "pdf-004-line-052", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-073", "pdf-004-line-075" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 308.12909006066263, 221.46925353502138, 538.7414279048063, 427.9893324564288 ], "source_line_ids": [ "pdf-004-line-029", "pdf-004-line-031", "pdf-004-line-033", "pdf-004-line-034", "pdf-004-line-037", "pdf-004-line-039", "pdf-004-line-040", "pdf-004-line-043", "pdf-004-line-045", "pdf-004-line-049", "pdf-004-line-050", "pdf-004-line-051", "pdf-004-line-052", "pdf-004-line-055", "pdf-004-line-057", "pdf-004-line-059", "pdf-004-line-060", "pdf-004-line-062", "pdf-004-line-063", "pdf-004-line-065", "pdf-004-line-067", "pdf-004-line-068", "pdf-004-line-070", "pdf-004-line-073", "pdf-004-line-075" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00666", "p004-tsv00667", "p004-tsv00668", "p004-tsv00669", "p004-tsv00670", "p004-tsv00671", "p004-tsv00672", "p004-tsv00673", "p004-tsv00674", "p004-tsv00675", "p004-tsv00676", "p004-tsv00678", "p004-tsv00679", "p004-tsv00680", "p004-tsv00681", "p004-tsv00682", "p004-tsv00683", "p004-tsv00684", "p004-tsv00685", "p004-tsv00686", "p004-tsv00687", "p004-tsv00689", "p004-tsv00690", "p004-tsv00691", "p004-tsv00692", "p004-tsv00693", "p004-tsv00694", "p004-tsv00697", "p004-tsv00698", "p004-tsv00699", "p004-tsv00700", "p004-tsv00701", "p004-tsv00702", "p004-tsv00703", "p004-tsv00704", "p004-tsv00705", "p004-tsv00706", "p004-tsv00707", "p004-tsv00708", "p004-tsv00709", "p004-tsv00710", "p004-tsv00712", "p004-tsv00713", "p004-tsv00714", "p004-tsv00715", "p004-tsv00716", "p004-tsv00717", "p004-tsv00718", "p004-tsv00719", "p004-tsv00720", "p004-tsv00721", "p004-tsv00722", "p004-tsv00723", "p004-tsv00724", "p004-tsv00726", "p004-tsv00727", "p004-tsv00728", "p004-tsv00729", "p004-tsv00730", "p004-tsv00731", "p004-tsv00732", "p004-tsv00733", "p004-tsv00734", "p004-tsv00735", "p004-tsv00736", "p004-tsv00738", "p004-tsv00739", "p004-tsv00740", "p004-tsv00741", "p004-tsv00742", "p004-tsv00743", "p004-tsv00744", "p004-tsv00745", "p004-tsv00746", "p004-tsv00747", "p004-tsv00748", "p004-tsv00749", "p004-tsv00751", "p004-tsv00752", "p004-tsv00753", "p004-tsv00754", "p004-tsv00755", "p004-tsv00756", "p004-tsv00757", "p004-tsv00758", "p004-tsv00759", "p004-tsv00760", "p004-tsv00762", "p004-tsv00766", "p004-tsv00767", "p004-tsv00768", "p004-tsv00769", "p004-tsv00770", "p004-tsv00771", "p004-tsv00772", "p004-tsv00773", "p004-tsv00774", "p004-tsv00775", "p004-tsv00776", "p004-tsv00777", "p004-tsv00778", "p004-tsv00822", "p004-tsv00826", "p004-tsv00780", "p004-tsv00781", "p004-tsv00782", "p004-tsv00783", "p004-tsv00784", "p004-tsv00785", "p004-tsv00786", "p004-tsv00787", "p004-tsv00788", "p004-tsv00789", "p004-tsv00790", "p004-tsv00791", "p004-tsv00793", "p004-tsv00794", "p004-tsv00795", "p004-tsv00796", "p004-tsv00797", "p004-tsv00798", "p004-tsv00799", "p004-tsv00800", "p004-tsv00801", "p004-tsv00802", "p004-tsv00803", "p004-tsv00804", "p004-tsv00805", "p004-tsv00806", "p004-tsv00808", "p004-tsv00809", "p004-tsv00810", "p004-tsv00811", "p004-tsv00812", "p004-tsv00813", "p004-tsv00814", "p004-tsv00815", "p004-tsv00816", "p004-tsv00817", "p004-tsv00818", "p004-tsv00866", "p004-tsv00830", "p004-tsv00831", "p004-tsv00832", "p004-tsv00833", "p004-tsv00834", "p004-tsv00835", "p004-tsv00836", "p004-tsv00837", "p004-tsv00838", "p004-tsv00839", "p004-tsv00840", "p004-tsv00841", "p004-tsv00842", "p004-tsv00870", "p004-tsv00844", "p004-tsv00845", "p004-tsv00846", "p004-tsv00847", "p004-tsv00848", "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-tsv00882", "p004-tsv00883", "p004-tsv00884", "p004-tsv00885", "p004-tsv00886", "p004-tsv00887", "p004-tsv00888", "p004-tsv00889", "p004-tsv00890", "p004-tsv00891", "p004-tsv00892", "p004-tsv00893", "p004-tsv00894", "p004-tsv00895", "p004-tsv00878", "p004-tsv00874", "p004-tsv00897", "p004-tsv00898", "p004-tsv00899", "p004-tsv00900", "p004-tsv00901", "p004-tsv00902", "p004-tsv00903", "p004-tsv00904", "p004-tsv00906", "p004-tsv00907", "p004-tsv00908", "p004-tsv00909", "p004-tsv00910" ], "text": "(2) Where by reason of the provisions of paragraph 1 an\nindividual is a resident of both Contracting States, then his\nstatus shall be determined as follows:\na) he shall be deemed to be a resident of the State in which\nhe has a permanent home available to him; if he has a perm-\nanent home available to him in both States, he shall be\ndeemed to be a resident of the State with which his per-\nsonal and economic relations are closer (centre of vital in-\nterests);\nif the State in which he has his centre of vital interests can-\nb\n=\nnot be determined, or if he has not a permanent home avail-\nable to him in either State, he shall be deemed to be a resi-\ndent of the State in which he has an habitual! abode;\n~\nif he has an habitual abode in both States or in neither of\nCc\nthem, he shall be deemed to be a resident of the State of\nwhich he is a national;\nif he is a national of both States or of neither of them, the\n=\nd\ncompetent authorities of the Contracting States shall settle\nthe question by mutual agreement." }, "pages": [ 4 ], "text": "(2) Where by reason of the provisions of paragraph 1 an\nindividual is a resident of both Contracting States, then his\nstatus shall be determined as follows:\na) he shall be deemed to be a resident of the State in which\nhe has a permanent home available to him; if he has a perm-\nanent home available to him in both States, he shall be\ndeemed to be a resident of the State with which his per-\nsonal and economic relations are closer (centre of vital in-\nterests);\nif the State in which he has his centre of vital interests can-\nb\n=\nnot be determined, or if he has not a permanent home avail-\nable to him in either State, he shall be deemed to be a resi-\ndent of the State in which he has an habitual! abode;\n~\nif he has an habitual abode in both States or in neither of\nCc\nthem, he shall be deemed to be a resident of the State of\nwhich he is a national;\nif he is a national of both States or of neither of them, the\n=\nd\ncompetent authorities of the Contracting States shall settle\nthe question by mutual agreement." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "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, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 309.5133177788147, 444.5995264715554, 539.5719645356976, 508.8256099967116 ], "source_line_ids": [ "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 } ], "source_word_ids": [ "p004-tsv00914", "p004-tsv00915", "p004-tsv00916", "p004-tsv00917", "p004-tsv00918", "p004-tsv00919", "p004-tsv00920", "p004-tsv00921", "p004-tsv00922", "p004-tsv00923", "p004-tsv00924", "p004-tsv00925", "p004-tsv00927", "p004-tsv00928", "p004-tsv00929", "p004-tsv00930", "p004-tsv00931", "p004-tsv00932", "p004-tsv00933", "p004-tsv00934", "p004-tsv00935", "p004-tsv00936", "p004-tsv00938", "p004-tsv00939", "p004-tsv00940", "p004-tsv00941", "p004-tsv00942", "p004-tsv00943", "p004-tsv00944", "p004-tsv00945", "p004-tsv00946", "p004-tsv00948", "p004-tsv00949", "p004-tsv00950", "p004-tsv00951", "p004-tsv00952", "p004-tsv00953", "p004-tsv00954", "p004-tsv00955", "p004-tsv00956", "p004-tsv00958", "p004-tsv00959", "p004-tsv00960", "p004-tsv00961", "p004-tsv00962", "p004-tsv00963", "p004-tsv00964", "p004-tsv00965", "p004-tsv00966", "p004-tsv00967", "p004-tsv00969", "p004-tsv00970", "p004-tsv00971", "p004-tsv00972", "p004-tsv00973", "p004-tsv00974", "p004-tsv00975", "p004-tsv00976", "p004-tsv00977", "p004-tsv00979" ], "text": "(3) Where, by reason of paragraph 1 a person other than an\nindividual is a resident of both Contracting States, the compe-\ntent authorities of the Contracting States shall by mutual\nagreement endeavour to settle the question having regard to\nthe place of effective management, the place where the person\nis incorporated or otherwise constituted and any other relevant\nfactors." }, "pages": [ 4 ], "text": "(3) Where, by reason of paragraph 1 a person other than an\nindividual is a resident of both Contracting States, the compe-\ntent authorities of the Contracting States shall by mutual\nagreement endeavour to settle the question having regard to\nthe place of effective management, the place where the person\nis incorporated or otherwise constituted and any other relevant\nfactors." } ], "title": "Article 4\nResident" }, { "body_sha256": "f841bec3c7ab7462c3295b0dd53c5627c284450ab07750e760587ab6a679003b", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-line-097", "pdf-004-line-098", "pdf-004-line-101" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 307.8522445170322, 549.2437487668531, 537.3572001866543, 576.0968957579743 ], "source_line_ids": [ "pdf-004-line-097", "pdf-004-line-098", "pdf-004-line-101" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv00991", "p004-tsv00992", "p004-tsv00993", "p004-tsv00994", "p004-tsv00995", "p004-tsv00996", "p004-tsv00997", "p004-tsv00998", "p004-tsv00999", "p004-tsv01000", "p004-tsv01002", "p004-tsv01003", "p004-tsv01004", "p004-tsv01005", "p004-tsv01006", "p004-tsv01007", "p004-tsv01008", "p004-tsv01009", "p004-tsv01010", "p004-tsv01012", "p004-tsv01013", "p004-tsv01014", "p004-tsv01015", "p004-tsv01016", "p004-tsv01017", "p004-tsv01018", "p004-tsv01019", "p004-tsv01020", "p004-tsv01021", "p004-tsv01022" ], "text": "(1) For the purposes of this Agreement, the term “permanent\nestablishment” means a fixed place of business through which\nthe business of an enterprise is wholly or partly carried on." }, "pages": [ 4 ], "text": "(1) For the purposes of this Agreement, the term “permanent\nestablishment” means a fixed place of business through which\nthe business of an enterprise is wholly or partly carried on." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-line-103", "pdf-004-line-105", "pdf-004-line-106", "pdf-004-line-108", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-119" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 309.23647223518435, 588.8313778362381, 539.2951189920672, 698.1818217691549 ], "source_line_ids": [ "pdf-004-line-103", "pdf-004-line-105", "pdf-004-line-106", "pdf-004-line-108", "pdf-004-line-110", "pdf-004-line-112", "pdf-004-line-115", "pdf-004-line-117", "pdf-004-line-119" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv01026", "p004-tsv01027", "p004-tsv01028", "p004-tsv01029", "p004-tsv01030", "p004-tsv01031", "p004-tsv01032", "p004-tsv01034", "p004-tsv01038", "p004-tsv01039", "p004-tsv01040", "p004-tsv01041", "p004-tsv01042", "p004-tsv01044", "p004-tsv01045", "p004-tsv01046", "p004-tsv01049", "p004-tsv01050", "p004-tsv01051", "p004-tsv01054", "p004-tsv01055", "p004-tsv01056", "p004-tsv01059", "p004-tsv01060", "p004-tsv01061", "p004-tsv01062", "p004-tsv01066", "p004-tsv01067", "p004-tsv01068", "p004-tsv01069", "p004-tsv01070", "p004-tsv01071", "p004-tsv01072", "p004-tsv01073", "p004-tsv01074", "p004-tsv01075", "p004-tsv01076", "p004-tsv01077", "p004-tsv01078", "p004-tsv01079", "p004-tsv01080", "p004-tsv01082", "p004-tsv01083", "p004-tsv01084", "p004-tsv01085" ], "text": "(2) The term “permanent establishment” includes especial-\nly:\na) a place of management,\nb) a branch,\nc) an office,\nd) a factory,\ne) a workshop, and\nf) amine, an oil or gas well, a quarry or any other place of ex-\ntraction of natural resources." }, "pages": [ 4 ], "text": "(2) The term “permanent establishment” includes especial-\nly:\na) a place of management,\nb) a branch,\nc) an office,\nd) a factory,\ne) a workshop, and\nf) amine, an oil or gas well, a quarry or any other place of ex-\ntraction of natural resources." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 308.405935604293, 713.9615060835251, 537.3572001866543, 740.5378165077277 ], "source_line_ids": [ "pdf-004-line-121", "pdf-004-line-123", "pdf-004-line-125" ], "source_page": 4 } ], "source_word_ids": [ "p004-tsv01089", "p004-tsv01090", "p004-tsv01091", "p004-tsv01092", "p004-tsv01093", "p004-tsv01094", "p004-tsv01095", "p004-tsv01096", "p004-tsv01097", "p004-tsv01098", "p004-tsv01100", "p004-tsv01101", "p004-tsv01102", "p004-tsv01103", "p004-tsv01104", "p004-tsv01105", "p004-tsv01106", "p004-tsv01107", "p004-tsv01108", "p004-tsv01109", "p004-tsv01111", "p004-tsv01112" ], "text": "(3) A building site or construction or installation project con-\nstitutes a permanent establishment only if it lasts more than\ntwelve months." }, "pages": [ 4 ], "text": "(3) A building site or construction or installation project con-\nstitutes a permanent establishment only if it lasts more than\ntwelve months." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-004-line-127", "pdf-004-line-129", "pdf-004-line-130", "pdf-005-line-004", "pdf-005-line-005", "pdf-005-line-008", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-019", "pdf-005-line-024", "pdf-005-line-025", "pdf-005-line-028", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-037", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-043", "pdf-005-line-045", "pdf-005-line-046", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-056" ], "source_page": 4, "source_pages": [ 4, 5 ], "source_spans": [ { "bbox": [ 308.68278114792344, 746.9050575468597, 538.1877368175454, 773.4813679710621 ], "source_line_ids": [ "pdf-004-line-127", "pdf-004-line-129", "pdf-004-line-130" ], "source_page": 4 }, { "bbox": [ 312.28177321511896, 71.14699769812562, 543.170956602893, 301.75185794146665 ], "source_line_ids": [ "pdf-005-line-004", "pdf-005-line-005", "pdf-005-line-008", "pdf-005-line-009", "pdf-005-line-011", "pdf-005-line-012", "pdf-005-line-015", "pdf-005-line-016", "pdf-005-line-018", "pdf-005-line-019", "pdf-005-line-024", "pdf-005-line-025", "pdf-005-line-028", "pdf-005-line-033", "pdf-005-line-035", "pdf-005-line-037", "pdf-005-line-038", "pdf-005-line-041", "pdf-005-line-043", "pdf-005-line-045", "pdf-005-line-046", "pdf-005-line-047", "pdf-005-line-050", "pdf-005-line-051", "pdf-005-line-053", "pdf-005-line-056" ], "source_page": 5 } ], "source_word_ids": [ "p004-tsv01116", "p004-tsv01117", "p004-tsv01118", "p004-tsv01119", "p004-tsv01120", "p004-tsv01121", "p004-tsv01122", "p004-tsv01123", "p004-tsv01125", "p004-tsv01126", "p004-tsv01127", "p004-tsv01128", "p004-tsv01129", "p004-tsv01130", "p004-tsv01131", "p004-tsv01132", "p004-tsv01133", "p004-tsv01135", "p005-tsv00623", "p005-tsv00624", "p005-tsv00625", "p005-tsv00626", "p005-tsv00627", "p005-tsv00628", "p005-tsv00629", "p005-tsv00630", "p005-tsv00631", "p005-tsv00632", "p005-tsv00633", "p005-tsv00634", "p005-tsv00636", "p005-tsv00637", "p005-tsv00638", "p005-tsv00639", "p005-tsv00640", "p005-tsv00641", "p005-tsv00642", "p005-tsv00643", "p005-tsv00644", "p005-tsv00645", "p005-tsv00647", "p005-tsv00683", "p005-tsv00679", "p005-tsv00650", "p005-tsv00651", "p005-tsv00652", "p005-tsv00653", "p005-tsv00654", "p005-tsv00655", "p005-tsv00656", "p005-tsv00657", "p005-tsv00658", "p005-tsv00659", "p005-tsv00661", "p005-tsv00662", "p005-tsv00663", "p005-tsv00664", "p005-tsv00665", "p005-tsv00666", "p005-tsv00667", "p005-tsv00668", "p005-tsv00669", "p005-tsv00670", "p005-tsv00672", "p005-tsv00673", "p005-tsv00674", "p005-tsv00675", "p005-tsv00691", "p005-tsv00692", "p005-tsv00693", "p005-tsv00694", "p005-tsv00695", "p005-tsv00696", "p005-tsv00697", "p005-tsv00698", "p005-tsv00699", "p005-tsv00700", "p005-tsv00701", "p005-tsv00687", "p005-tsv00703", "p005-tsv00704", "p005-tsv00705", "p005-tsv00706", "p005-tsv00707", "p005-tsv00708", "p005-tsv00709", "p005-tsv00710", "p005-tsv00711", "p005-tsv00712", "p005-tsv00716", "p005-tsv00717", "p005-tsv00718", "p005-tsv00719", "p005-tsv00723", "p005-tsv00724", "p005-tsv00725", "p005-tsv00726", "p005-tsv00727", "p005-tsv00728", "p005-tsv00729", "p005-tsv00730", "p005-tsv00731", "p005-tsv00732", "p005-tsv00733", "p005-tsv00734", "p005-tsv00736", "p005-tsv00737", "p005-tsv00738", "p005-tsv00739", "p005-tsv00740", "p005-tsv00741", "p005-tsv00742", "p005-tsv00743", "p005-tsv00744", "p005-tsv00746", "p005-tsv00747", "p005-tsv00748", "p005-tsv00749", "p005-tsv00750", "p005-tsv00758", "p005-tsv00759", "p005-tsv00760", "p005-tsv00761", "p005-tsv00762", "p005-tsv00763", "p005-tsv00764", "p005-tsv00765", "p005-tsv00766", "p005-tsv00767", "p005-tsv00768", "p005-tsv00769", "p005-tsv00754", "p005-tsv00771", "p005-tsv00772", "p005-tsv00773", "p005-tsv00774", "p005-tsv00775", "p005-tsv00776", "p005-tsv00777", "p005-tsv00778", "p005-tsv00779", "p005-tsv00780", "p005-tsv00784", "p005-tsv00785", "p005-tsv00786", "p005-tsv00787", "p005-tsv00788", "p005-tsv00789", "p005-tsv00793", "p005-tsv00797", "p005-tsv00801", "p005-tsv00802", "p005-tsv00803", "p005-tsv00804", "p005-tsv00805", "p005-tsv00806", "p005-tsv00807", "p005-tsv00808", "p005-tsv00809", "p005-tsv00810", "p005-tsv00811", "p005-tsv00813", "p005-tsv00814", "p005-tsv00815", "p005-tsv00816", "p005-tsv00817", "p005-tsv00818", "p005-tsv00819", "p005-tsv00821", "p005-tsv00822", "p005-tsv00823", "p005-tsv00824", "p005-tsv00825", "p005-tsv00826", "p005-tsv00827", "p005-tsv00828", "p005-tsv00829", "p005-tsv00830", "p005-tsv00831", "p005-tsv00832", "p005-tsv00834", "p005-tsv00835", "p005-tsv00836", "p005-tsv00837", "p005-tsv00838", "p005-tsv00839", "p005-tsv00840", "p005-tsv00841", "p005-tsv00842", "p005-tsv00844", "p005-tsv00845", "p005-tsv00846" ], "text": "(4) Notwithstanding the preceding provisions of this Article,\nthe term “permanent establishment” shall be deemed not to\ninclude:\na) the use of facilities solely for the purpose of storage, display\nor delivery of goods or merchandise belonging to the enter-\nprise;\n=\nb\nthe maintenance of a stock of goods or merchandise be-\nlonging to the enterprise solely for the purpose of storage,\ndisplay or delivery; °\nc) the maintenance of a stock of goods or merchandise be-\n~\nlonging to the enterprise solely for the purpose of process-\ning by another enterprise;\nd) the maintenance of a fixed place of business solely for the\npurpose of purchasing goods or merchandise or of collect-\ning information, for the enterprise;\ne) the maintenance of a fixed place of business solely for the\n~\npurpose of carrying on, for the enterprise, any other activity\nof a preparatory or auxiliary character,\nf\n=\nthe maintenance of a fixed place of business solely for any\ncombination of activities mentioned in sub-paragraphs a)\nto e), provided that the overall activity of the fixed place of\nbusiness resulting from this combination is of a preparatory\nor auxiliary character." }, "pages": [ 4, 5 ], "text": "(4) Notwithstanding the preceding provisions of this Article,\nthe term “permanent establishment” shall be deemed not to\ninclude:\na) the use of facilities solely for the purpose of storage, display\nor delivery of goods or merchandise belonging to the enter-\nprise;\n=\nb\nthe maintenance of a stock of goods or merchandise be-\nlonging to the enterprise solely for the purpose of storage,\ndisplay or delivery; °\nc) the maintenance of a stock of goods or merchandise be-\n~\nlonging to the enterprise solely for the purpose of process-\ning by another enterprise;\nd) the maintenance of a fixed place of business solely for the\npurpose of purchasing goods or merchandise or of collect-\ning information, for the enterprise;\ne) the maintenance of a fixed place of business solely for the\n~\npurpose of carrying on, for the enterprise, any other activity\nof a preparatory or auxiliary character,\nf\n=\nthe maintenance of a fixed place of business solely for any\ncombination of activities mentioned in sub-paragraphs a)\nto e), provided that the overall activity of the fixed place of\nbusiness resulting from this combination is of a preparatory\nor auxiliary character." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-005-line-058", "pdf-005-line-061", "pdf-005-line-062", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 313.6660009332711, 318.08521538967443, 542.3404199720019, 432.69555409404796 ], "source_line_ids": [ "pdf-005-line-058", "pdf-005-line-061", "pdf-005-line-062", "pdf-005-line-065", "pdf-005-line-067", "pdf-005-line-069", "pdf-005-line-071", "pdf-005-line-073", "pdf-005-line-075", "pdf-005-line-076", "pdf-005-line-079", "pdf-005-line-081" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00850", "p005-tsv00851", "p005-tsv00852", "p005-tsv00853", "p005-tsv00854", "p005-tsv00855", "p005-tsv00856", "p005-tsv00857", "p005-tsv00858", "p005-tsv00860", "p005-tsv00861", "p005-tsv00862", "p005-tsv00863", "p005-tsv00864", "p005-tsv00865", "p005-tsv00866", "p005-tsv00867", "p005-tsv00868", "p005-tsv00869", "p005-tsv00871", "p005-tsv00872", "p005-tsv00873", "p005-tsv00874", "p005-tsv00875", "p005-tsv00876", "p005-tsv00877", "p005-tsv00878", "p005-tsv00879", "p005-tsv00880", "p005-tsv00881", "p005-tsv00883", "p005-tsv00884", "p005-tsv00885", "p005-tsv00886", "p005-tsv00887", "p005-tsv00888", "p005-tsv00889", "p005-tsv00890", "p005-tsv00891", "p005-tsv00892", "p005-tsv00894", "p005-tsv00895", "p005-tsv00896", "p005-tsv00897", "p005-tsv00898", "p005-tsv00899", "p005-tsv00900", "p005-tsv00901", "p005-tsv00902", "p005-tsv00903", "p005-tsv00904", "p005-tsv00906", "p005-tsv00907", "p005-tsv00908", "p005-tsv00909", "p005-tsv00910", "p005-tsv00911", "p005-tsv00912", "p005-tsv00913", "p005-tsv00914", "p005-tsv00915", "p005-tsv00917", "p005-tsv00918", "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-tsv00948", "p005-tsv00950", "p005-tsv00951", "p005-tsv00952", "p005-tsv00953", "p005-tsv00954", "p005-tsv00955", "p005-tsv00956", "p005-tsv00957", "p005-tsv00958", "p005-tsv00959", "p005-tsv00960", "p005-tsv00962", "p005-tsv00963", "p005-tsv00964", "p005-tsv00965", "p005-tsv00966", "p005-tsv00967", "p005-tsv00968", "p005-tsv00969", "p005-tsv00970", "p005-tsv00972", "p005-tsv00973", "p005-tsv00974", "p005-tsv00975", "p005-tsv00976", "p005-tsv00977" ], "text": "(5) Notwithstanding the provisions of paragraphs 1 and 2,\nwhere a person-other than an agent of an independent status\nto whom paragraph 6 applies-is acting on behalf of an enter-\nprise and has, and habitually exercises, in a Contracting State\nan authority to conclude contracts in the name of the enter-\nprise, that enterprise shall be deemed to have a permanent\nestablishment in that State in respect of any activities which\nthat person undertakes for the enterprise, unless the activities\nof such person are limited to those mentioned in paragraph 4\nwhich, if exercised through a fixed place of business, would not\nmake this fixed place of business a permanent establishment\nunder the provisions of that paragraph." }, "pages": [ 5 ], "text": "(5) Notwithstanding the provisions of paragraphs 1 and 2,\nwhere a person-other than an agent of an independent status\nto whom paragraph 6 applies-is acting on behalf of an enter-\nprise and has, and habitually exercises, in a Contracting State\nan authority to conclude contracts in the name of the enter-\nprise, that enterprise shall be deemed to have a permanent\nestablishment in that State in respect of any activities which\nthat person undertakes for the enterprise, unless the activities\nof such person are limited to those mentioned in paragraph 4\nwhich, if exercised through a fixed place of business, would not\nmake this fixed place of business a permanent establishment\nunder the provisions of that paragraph." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 313.6660009332711, 438.5091219993423, 542.3404199720019, 493.3227622492601 ], "source_line_ids": [ "pdf-005-line-083", "pdf-005-line-085", "pdf-005-line-087", "pdf-005-line-089", "pdf-005-line-091", "pdf-005-line-092" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv00981", "p005-tsv00982", "p005-tsv00983", "p005-tsv00984", "p005-tsv00985", "p005-tsv00986", "p005-tsv00987", "p005-tsv00988", "p005-tsv00989", "p005-tsv00990", "p005-tsv00991", "p005-tsv00993", "p005-tsv00994", "p005-tsv00995", "p005-tsv00996", "p005-tsv00997", "p005-tsv00998", "p005-tsv00999", "p005-tsv01000", "p005-tsv01001", "p005-tsv01003", "p005-tsv01004", "p005-tsv01005", "p005-tsv01006", "p005-tsv01007", "p005-tsv01008", "p005-tsv01009", "p005-tsv01010", "p005-tsv01011", "p005-tsv01012", "p005-tsv01014", "p005-tsv01015", "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", "p005-tsv01030", "p005-tsv01031", "p005-tsv01032", "p005-tsv01033", "p005-tsv01034", "p005-tsv01035", "p005-tsv01036", "p005-tsv01038", "p005-tsv01039" ], "text": "(6) An enterprise shall not be deemed to have a permanent\nestablishment in a Contracting State merely because it carries\non business in that State through a broker, general commis-\nsion agent or any other agent of an independent status, pro-\nvided that such persons are acting in the ordinary course of\ntheir business." }, "pages": [ 5 ], "text": "(6) An enterprise shall not be deemed to have a permanent\nestablishment in a Contracting State merely because it carries\non business in that State through a broker, general commis-\nsion agent or any other agent of an independent status, pro-\nvided that such persons are acting in the ordinary course of\ntheir business." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-104" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 314.2196920205319, 499.96683985531075, 542.8941110592626, 555.6109898059849 ], "source_line_ids": [ "pdf-005-line-094", "pdf-005-line-096", "pdf-005-line-098", "pdf-005-line-101", "pdf-005-line-103", "pdf-005-line-104" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01043", "p005-tsv01044", "p005-tsv01045", "p005-tsv01046", "p005-tsv01047", "p005-tsv01048", "p005-tsv01049", "p005-tsv01050", "p005-tsv01051", "p005-tsv01052", "p005-tsv01053", "p005-tsv01054", "p005-tsv01055", "p005-tsv01057", "p005-tsv01058", "p005-tsv01059", "p005-tsv01060", "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-tsv01081", "p005-tsv01083", "p005-tsv01084", "p005-tsv01085", "p005-tsv01086", "p005-tsv01087", "p005-tsv01088", "p005-tsv01089", "p005-tsv01090", "p005-tsv01091", "p005-tsv01093", "p005-tsv01094", "p005-tsv01095", "p005-tsv01096", "p005-tsv01097", "p005-tsv01098", "p005-tsv01099", "p005-tsv01100", "p005-tsv01101", "p005-tsv01103", "p005-tsv01104", "p005-tsv01105", "p005-tsv01106", "p005-tsv01107", "p005-tsv01108", "p005-tsv01109", "p005-tsv01110" ], "text": "(7) The fact that a company which is a resident of a Contract-\ning State controls or is controlled by a company which is a re-\nsident of the other Contracting State or which carries on bu-\nsiness in that other State (whether through a permanent\nestablishment or otherwise), shall not of itself constitute for\neither company a permanent establishment of the other." }, "pages": [ 5 ], "text": "(7) The fact that a company which is a resident of a Contract-\ning State controls or is controlled by a company which is a re-\nsident of the other Contracting State or which carries on bu-\nsiness in that other State (whether through a permanent\nestablishment or otherwise), shall not of itself constitute for\neither company a permanent establishment of the other." } ], "title": "Article 5\nPermanent Establishment" }, { "body_sha256": "b1d5888041fddaf7bbbc7801c21b5c9b40c411b33a3559794a2e4b10d42aade8", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 314.7733831077928, 604.0573890167708, 542.8941110592626, 639.4924695823743 ], "source_line_ids": [ "pdf-005-line-111", "pdf-005-line-113", "pdf-005-line-115", "pdf-005-line-117" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01124", "p005-tsv01125", "p005-tsv01126", "p005-tsv01127", "p005-tsv01128", "p005-tsv01129", "p005-tsv01130", "p005-tsv01131", "p005-tsv01132", "p005-tsv01133", "p005-tsv01134", "p005-tsv01136", "p005-tsv01137", "p005-tsv01138", "p005-tsv01139", "p005-tsv01140", "p005-tsv01141", "p005-tsv01142", "p005-tsv01143", "p005-tsv01145", "p005-tsv01146", "p005-tsv01147", "p005-tsv01148", "p005-tsv01149", "p005-tsv01150", "p005-tsv01151", "p005-tsv01152", "p005-tsv01153", "p005-tsv01154", "p005-tsv01155", "p005-tsv01157", "p005-tsv01158" ], "text": "(1) Income derived by a resident of a Contracting State from\nreal property (including income from agriculture or forestry)\nsituated in the other Contracting State may be taxed in that\nother State." }, "pages": [ 5 ], "text": "(1) Income derived by a resident of a Contracting State from\nreal property (including income from agriculture or forestry)\nsituated in the other Contracting State may be taxed in that\nother State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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", "pdf-005-line-134", "pdf-005-line-136", "pdf-005-line-138" ], "source_page": 5, "source_pages": [ 5 ], "source_spans": [ { "bbox": [ 315.05022865142325, 655.8258270305821, 543.4478021465235, 750.5039329168037 ], "source_line_ids": [ "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", "pdf-005-line-134", "pdf-005-line-136", "pdf-005-line-138" ], "source_page": 5 } ], "source_word_ids": [ "p005-tsv01162", "p005-tsv01163", "p005-tsv01164", "p005-tsv01165", "p005-tsv01166", "p005-tsv01167", "p005-tsv01168", "p005-tsv01169", "p005-tsv01170", "p005-tsv01171", "p005-tsv01173", "p005-tsv01174", "p005-tsv01175", "p005-tsv01176", "p005-tsv01177", "p005-tsv01178", "p005-tsv01179", "p005-tsv01180", "p005-tsv01181", "p005-tsv01182", "p005-tsv01183", "p005-tsv01184", "p005-tsv01185", "p005-tsv01187", "p005-tsv01188", "p005-tsv01189", "p005-tsv01190", "p005-tsv01191", "p005-tsv01192", "p005-tsv01193", "p005-tsv01194", "p005-tsv01195", "p005-tsv01196", "p005-tsv01197", "p005-tsv01198", "p005-tsv01200", "p005-tsv01201", "p005-tsv01202", "p005-tsv01203", "p005-tsv01204", "p005-tsv01205", "p005-tsv01206", "p005-tsv01207", "p005-tsv01209", "p005-tsv01210", "p005-tsv01211", "p005-tsv01212", "p005-tsv01213", "p005-tsv01214", "p005-tsv01215", "p005-tsv01216", "p005-tsv01217", "p005-tsv01218", "p005-tsv01220", "p005-tsv01221", "p005-tsv01222", "p005-tsv01223", "p005-tsv01224", "p005-tsv01225", "p005-tsv01226", "p005-tsv01227", "p005-tsv01228", "p005-tsv01230", "p005-tsv01231", "p005-tsv01232", "p005-tsv01233", "p005-tsv01234", "p005-tsv01235", "p005-tsv01236", "p005-tsv01237", "p005-tsv01238", "p005-tsv01239", "p005-tsv01240", "p005-tsv01242", "p005-tsv01243", "p005-tsv01244", "p005-tsv01245", "p005-tsv01246", "p005-tsv01247", "p005-tsv01248", "p005-tsv01249", "p005-tsv01250", "p005-tsv01251", "p005-tsv01252", "p005-tsv01253", "p005-tsv01255", "p005-tsv01256", "p005-tsv01257", "p005-tsv01258", "p005-tsv01259", "p005-tsv01260", "p005-tsv01261", "p005-tsv01262", "p005-tsv01263", "p005-tsv01265", "p005-tsv01266", "p005-tsv01267", "p005-tsv01268", "p005-tsv01269", "p005-tsv01270", "p005-tsv01271", "p005-tsv01272" ], "text": "(2) The term “real property” shall have the meaning which\nit has under the law of the Contracting State in which the prop-\nerty in question is situated. The term shall in any case include\nproperty accessory to real property, livestock and equipment\nused in agriculture and forestry, rights to which the provisions\nof general law respecting landed property apply, usufruct of\nreal property and rights to variable or fixed payments as con-\nsideration for the working of, or the right to work, mineral de-\nposits, sources and other natural resources; ships, boats and\naircraft shall not be regarded as real property." }, "pages": [ 5 ], "text": "(2) The term “real property” shall have the meaning which\nit has under the law of the Contracting State in which the prop-\nerty in question is situated. The term shall in any case include\nproperty accessory to real property, livestock and equipment\nused in agriculture and forestry, rights to which the provisions\nof general law respecting landed property apply, usufruct of\nreal property and rights to variable or fixed payments as con-\nsideration for the working of, or the right to work, mineral de-\nposits, sources and other natural resources; ships, boats and\naircraft shall not be regarded as real property." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-008" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.8522445170322, 67.54812232818152, 537.6340457302847, 94.1244327523841 ], "source_line_ids": [ "pdf-006-line-004", "pdf-006-line-005", "pdf-006-line-008" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00579", "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-tsv00597", "p006-tsv00598", "p006-tsv00599", "p006-tsv00600", "p006-tsv00601", "p006-tsv00602", "p006-tsv00604", "p006-tsv00605" ], "text": "(3) The provisions of paragraph 1 shall apply to income\nderived from the direct use, letting, or use in any other form of\nreal property." }, "pages": [ 6 ], "text": "(3) The provisions of paragraph 1 shall apply to income\nderived from the direct use, letting, or use in any other form of\nreal property." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-015" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.8522445170322, 100.49167379151595, 537.3572001866543, 137.0341006247945 ], "source_line_ids": [ "pdf-006-line-010", "pdf-006-line-012", "pdf-006-line-014", "pdf-006-line-015" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00609", "p006-tsv00610", "p006-tsv00611", "p006-tsv00612", "p006-tsv00613", "p006-tsv00614", "p006-tsv00615", "p006-tsv00616", "p006-tsv00617", "p006-tsv00618", "p006-tsv00619", "p006-tsv00620", "p006-tsv00622", "p006-tsv00623", "p006-tsv00624", "p006-tsv00625", "p006-tsv00626", "p006-tsv00627", "p006-tsv00628", "p006-tsv00629", "p006-tsv00630", "p006-tsv00631", "p006-tsv00632", "p006-tsv00634", "p006-tsv00635", "p006-tsv00636", "p006-tsv00637", "p006-tsv00638", "p006-tsv00639", "p006-tsv00640", "p006-tsv00641", "p006-tsv00642", "p006-tsv00644", "p006-tsv00645" ], "text": "(4) The provisions of paragraphs 1 and 3 shall also apply to\nthe income from real property of an enterprise and to income\nfrom real property used for the performance of independent\npersonal services." }, "pages": [ 6 ], "text": "(4) The provisions of paragraphs 1 and 3 shall also apply to\nthe income from real property of an enterprise and to income\nfrom real property used for the performance of independent\npersonal services." } ], "title": "Article 6\nIncome from Real Property" }, { "body_sha256": "0adae4faa3a9466a7c8ec515c240e1a3ed142a222f77a0bae799d79b668f4bbe", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.0217078861409, 180.22060506412365, 536.2498180121324, 245.55403485695496 ], "source_line_ids": [ "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" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00657", "p006-tsv00658", "p006-tsv00659", "p006-tsv00660", "p006-tsv00661", "p006-tsv00662", "p006-tsv00663", "p006-tsv00664", "p006-tsv00665", "p006-tsv00666", "p006-tsv00667", "p006-tsv00669", "p006-tsv00670", "p006-tsv00671", "p006-tsv00672", "p006-tsv00673", "p006-tsv00674", "p006-tsv00675", "p006-tsv00676", "p006-tsv00677", "p006-tsv00678", "p006-tsv00679", "p006-tsv00681", "p006-tsv00682", "p006-tsv00683", "p006-tsv00684", "p006-tsv00685", "p006-tsv00686", "p006-tsv00687", "p006-tsv00688", "p006-tsv00689", "p006-tsv00691", "p006-tsv00692", "p006-tsv00693", "p006-tsv00694", "p006-tsv00695", "p006-tsv00696", "p006-tsv00697", "p006-tsv00698", "p006-tsv00700", "p006-tsv00701", "p006-tsv00702", "p006-tsv00703", "p006-tsv00704", "p006-tsv00705", "p006-tsv00706", "p006-tsv00707", "p006-tsv00708", "p006-tsv00709", "p006-tsv00711", "p006-tsv00712", "p006-tsv00713", "p006-tsv00714", "p006-tsv00715", "p006-tsv00716", "p006-tsv00717", "p006-tsv00718", "p006-tsv00719", "p006-tsv00720", "p006-tsv00721", "p006-tsv00722", "p006-tsv00723", "p006-tsv00724", "p006-tsv00726", "p006-tsv00727", "p006-tsv00728", "p006-tsv00729", "p006-tsv00730" ], "text": "(1) The profits of an enterprise of a Contracting State shall\nbe taxable only in that State unless the enterprise carries on\nbusiness in the other Contracting State through a permanent\nestablishment situated therein. If the enterprise carries on\nbusiness as aforesaid, the profits of the enterprise may be\ntaxed in the other State but only so much of them as is attri-\nbutable to that permanent establishment." }, "pages": [ 6 ], "text": "(1) The profits of an enterprise of a Contracting State shall\nbe taxable only in that State unless the enterprise carries on\nbusiness in the other Contracting State through a permanent\nestablishment situated therein. If the enterprise carries on\nbusiness as aforesaid, the profits of the enterprise may be\ntaxed in the other State but only so much of them as is attri-\nbutable to that permanent establishment." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-037", "pdf-006-line-038", "pdf-006-line-040", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.2985534297713, 263.27157513975664, 536.8035090993933, 349.09091088457745 ], "source_line_ids": [ "pdf-006-line-037", "pdf-006-line-038", "pdf-006-line-040", "pdf-006-line-043", "pdf-006-line-045", "pdf-006-line-047", "pdf-006-line-048", "pdf-006-line-051", "pdf-006-line-053" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00734", "p006-tsv00735", "p006-tsv00736", "p006-tsv00737", "p006-tsv00738", "p006-tsv00739", "p006-tsv00740", "p006-tsv00741", "p006-tsv00742", "p006-tsv00743", "p006-tsv00744", "p006-tsv00746", "p006-tsv00747", "p006-tsv00748", "p006-tsv00749", "p006-tsv00750", "p006-tsv00751", "p006-tsv00752", "p006-tsv00753", "p006-tsv00754", "p006-tsv00755", "p006-tsv00756", "p006-tsv00758", "p006-tsv00759", "p006-tsv00760", "p006-tsv00761", "p006-tsv00762", "p006-tsv00763", "p006-tsv00764", "p006-tsv00766", "p006-tsv00767", "p006-tsv00768", "p006-tsv00769", "p006-tsv00770", "p006-tsv00771", "p006-tsv00772", "p006-tsv00773", "p006-tsv00774", "p006-tsv00775", "p006-tsv00777", "p006-tsv00778", "p006-tsv00779", "p006-tsv00780", "p006-tsv00781", "p006-tsv00782", "p006-tsv00783", "p006-tsv00784", "p006-tsv00785", "p006-tsv00786", "p006-tsv00788", "p006-tsv00789", "p006-tsv00790", "p006-tsv00791", "p006-tsv00792", "p006-tsv00793", "p006-tsv00794", "p006-tsv00795", "p006-tsv00796", "p006-tsv00797", "p006-tsv00798", "p006-tsv00799", "p006-tsv00801", "p006-tsv00802", "p006-tsv00803", "p006-tsv00804", "p006-tsv00805", "p006-tsv00806", "p006-tsv00807", "p006-tsv00808", "p006-tsv00809", "p006-tsv00810", "p006-tsv00811", "p006-tsv00813", "p006-tsv00814", "p006-tsv00815", "p006-tsv00816", "p006-tsv00817", "p006-tsv00818", "p006-tsv00819", "p006-tsv00820", "p006-tsv00821", "p006-tsv00823", "p006-tsv00824", "p006-tsv00825", "p006-tsv00826", "p006-tsv00827", "p006-tsv00828", "p006-tsv00829", "p006-tsv00830" ], "text": "(2) Subject to the provisions of paragraph 3, where an enter-\nprise of a Contracting State carries on business in the other\nContracting State through a permanent establishment situ-\nated therein, there shall in each Contracting State be attribut-\ned to that permanent establishment the profits which it might\nbe expected to make if it were a distinct and separate enter-\nprise engaged in the same or similar activities under the same\nor similar conditions and dealing wholly independently with the\nenterprise of which it is a permanent establishment." }, "pages": [ 6 ], "text": "(2) Subject to the provisions of paragraph 3, where an enter-\nprise of a Contracting State carries on business in the other\nContracting State through a permanent establishment situ-\nated therein, there shall in each Contracting State be attribut-\ned to that permanent establishment the profits which it might\nbe expected to make if it were a distinct and separate enter-\nprise engaged in the same or similar activities under the same\nor similar conditions and dealing wholly independently with the\nenterprise of which it is a permanent establishment." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 304.80694353709754, 353.52029595527785, 534.3118992067195, 408.8876093390332 ], "source_line_ids": [ "pdf-006-line-054", "pdf-006-line-056", "pdf-006-line-058", "pdf-006-line-060", "pdf-006-line-062", "pdf-006-line-064" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00834", "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-tsv00853", "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-tsv00874", "p006-tsv00875", "p006-tsv00876", "p006-tsv00877", "p006-tsv00878", "p006-tsv00879", "p006-tsv00880", "p006-tsv00881", "p006-tsv00882", "p006-tsv00883", "p006-tsv00885", "p006-tsv00886", "p006-tsv00887", "p006-tsv00888", "p006-tsv00889" ], "text": "(3) In determining the profits of a permanent establishment,\nthere shall be allowed as deductions expenses which are in-\ncurred for the purposes of the permanent establishment, in-\ncluding executive and general administrative expenses So in-\ncurred, whether in the State in which the permanent establish-\nment is situated or elsewhere." }, "pages": [ 6 ], "text": "(3) In determining the profits of a permanent establishment,\nthere shall be allowed as deductions expenses which are in-\ncurred for the purposes of the permanent establishment, in-\ncluding executive and general administrative expenses So in-\ncurred, whether in the State in which the permanent establish-\nment is situated or elsewhere." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "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" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 306.46801679888006, 415.80852351200264, 536.2498180121324, 501.3510226899046 ], "source_line_ids": [ "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" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00893", "p006-tsv00894", "p006-tsv00895", "p006-tsv00896", "p006-tsv00897", "p006-tsv00898", "p006-tsv00899", "p006-tsv00900", "p006-tsv00901", "p006-tsv00902", "p006-tsv00903", "p006-tsv00905", "p006-tsv00906", "p006-tsv00907", "p006-tsv00908", "p006-tsv00909", "p006-tsv00910", "p006-tsv00911", "p006-tsv00912", "p006-tsv00913", "p006-tsv00914", "p006-tsv00915", "p006-tsv00917", "p006-tsv00918", "p006-tsv00919", "p006-tsv00920", "p006-tsv00921", "p006-tsv00922", "p006-tsv00923", "p006-tsv00924", "p006-tsv00925", "p006-tsv00926", "p006-tsv00927", "p006-tsv00929", "p006-tsv00930", "p006-tsv00931", "p006-tsv00932", "p006-tsv00933", "p006-tsv00934", "p006-tsv00935", "p006-tsv00936", "p006-tsv00937", "p006-tsv00938", "p006-tsv00939", "p006-tsv00941", "p006-tsv00942", "p006-tsv00943", "p006-tsv00944", "p006-tsv00945", "p006-tsv00946", "p006-tsv00947", "p006-tsv00948", "p006-tsv00950", "p006-tsv00951", "p006-tsv00952", "p006-tsv00953", "p006-tsv00954", "p006-tsv00955", "p006-tsv00956", "p006-tsv00957", "p006-tsv00958", "p006-tsv00959", "p006-tsv00960", "p006-tsv00961", "p006-tsv00963", "p006-tsv00964", "p006-tsv00965", "p006-tsv00966", "p006-tsv00967", "p006-tsv00968", "p006-tsv00969", "p006-tsv00970", "p006-tsv00972", "p006-tsv00973", "p006-tsv00974", "p006-tsv00975", "p006-tsv00976", "p006-tsv00977", "p006-tsv00978", "p006-tsv00979", "p006-tsv00980", "p006-tsv00981", "p006-tsv00982", "p006-tsv00983", "p006-tsv00985", "p006-tsv00986", "p006-tsv00987", "p006-tsv00988", "p006-tsv00989" ], "text": "(4) Insofar as it has been customary in a Contracting State\nto determine the profits to be attributed to a permanent estab-\nlishment on the basis of an apportionment of the total profits\nof the enterprise to its various parts, nothing in paragraph 2\nshall preclude that Contracting State from determining the\nprofits to be taxed by such an apportionment as may be cus-\ntomary; the method of apportionment adopted shall, however,\nbe such that the result shall be in accordance with the prin-\nciples contained in this Article." }, "pages": [ 6 ], "text": "(4) Insofar as it has been customary in a Contracting State\nto determine the profits to be attributed to a permanent estab-\nlishment on the basis of an apportionment of the total profits\nof the enterprise to its various parts, nothing in paragraph 2\nshall preclude that Contracting State from determining the\nprofits to be taxed by such an apportionment as may be cus-\ntomary; the method of apportionment adopted shall, however,\nbe such that the result shall be in accordance with the prin-\nciples contained in this Article." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 300.3774148390107, 511.04030253206184, 536.5266635557629, 539.0007957908582 ], "source_line_ids": [ "pdf-006-line-083", "pdf-006-line-085", "pdf-006-line-087" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv00993", "p006-tsv00994", "p006-tsv00995", "p006-tsv00996", "p006-tsv00997", "p006-tsv00998", "p006-tsv00999", "p006-tsv01000", "p006-tsv01001", "p006-tsv01002", "p006-tsv01006", "p006-tsv01007", "p006-tsv01008", "p006-tsv01009", "p006-tsv01010", "p006-tsv01011", "p006-tsv01012", "p006-tsv01013", "p006-tsv01014", "p006-tsv01015", "p006-tsv01016", "p006-tsv01017", "p006-tsv01021", "p006-tsv01022", "p006-tsv01023", "p006-tsv01024", "p006-tsv01025", "p006-tsv01026", "p006-tsv01027", "p006-tsv01028" ], "text": "(5) No profits shall be attributed to a permanent establish-\n_ ment by reason of the mere purchase by that permanent estab-\nlishment of goods or merchandise for the enterprise." }, "pages": [ 6 ], "text": "(5) No profits shall be attributed to a permanent establish-\n_ ment by reason of the mere purchase by that permanent estab-\nlishment of goods or merchandise for the enterprise." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-093", "pdf-006-line-095" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 307.0217078861409, 543.7070174284775, 536.5266635557629, 580.5262808286748 ], "source_line_ids": [ "pdf-006-line-089", "pdf-006-line-091", "pdf-006-line-093", "pdf-006-line-095" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01032", "p006-tsv01033", "p006-tsv01034", "p006-tsv01035", "p006-tsv01036", "p006-tsv01037", "p006-tsv01038", "p006-tsv01039", "p006-tsv01040", "p006-tsv01041", "p006-tsv01043", "p006-tsv01044", "p006-tsv01045", "p006-tsv01046", "p006-tsv01047", "p006-tsv01048", "p006-tsv01049", "p006-tsv01050", "p006-tsv01051", "p006-tsv01052", "p006-tsv01054", "p006-tsv01055", "p006-tsv01056", "p006-tsv01057", "p006-tsv01058", "p006-tsv01059", "p006-tsv01060", "p006-tsv01061", "p006-tsv01062", "p006-tsv01063", "p006-tsv01064", "p006-tsv01065", "p006-tsv01067", "p006-tsv01068", "p006-tsv01069", "p006-tsv01070", "p006-tsv01071", "p006-tsv01072" ], "text": "(6) For the purposes of the preceding paragraphs, the profits\nto be attributed to the permanent establishment shall be deter-\nmined by the same method year by year unless there is good\nand sufficient reason to the contrary." }, "pages": [ 6 ], "text": "(6) For the purposes of the preceding paragraphs, the profits\nto be attributed to the permanent establishment shall be deter-\nmined by the same method year by year unless there is good\nand sufficient reason to the contrary." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "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": [ 307.5753989734018, 586.3398487339691, 536.8035090993933, 623.1591121341664 ], "source_line_ids": [ "pdf-006-line-097", "pdf-006-line-099", "pdf-006-line-101", "pdf-006-line-103" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01076", "p006-tsv01077", "p006-tsv01078", "p006-tsv01079", "p006-tsv01080", "p006-tsv01081", "p006-tsv01082", "p006-tsv01083", "p006-tsv01084", "p006-tsv01085", "p006-tsv01087", "p006-tsv01088", "p006-tsv01089", "p006-tsv01090", "p006-tsv01091", "p006-tsv01092", "p006-tsv01093", "p006-tsv01094", "p006-tsv01095", "p006-tsv01096", "p006-tsv01098", "p006-tsv01099", "p006-tsv01100", "p006-tsv01101", "p006-tsv01102", "p006-tsv01103", "p006-tsv01104", "p006-tsv01105", "p006-tsv01106", "p006-tsv01107", "p006-tsv01108", "p006-tsv01110", "p006-tsv01111", "p006-tsv01112", "p006-tsv01113" ], "text": "(7) Where profits include items of income which are dealt\nwith separately in other Articles of this Agreement, then the\nprovisions of those Articles shall not be affected by the provi-\nsions of this Article." }, "pages": [ 6 ], "text": "(7) Where profits include items of income which are dealt\nwith separately in other Articles of this Agreement, then the\nprovisions of those Articles shall not be affected by the provi-\nsions of this Article." } ], "title": "Article 7\nBusiness Profits" }, { "body_sha256": "f13e7117a865420623f236b8bfe1dfb0ced447bedab12e8a97b54a7328560df3", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 306.7448623425105, 669.9444919434396, 535.972972468502, 705.3795725090432 ], "source_line_ids": [ "pdf-006-line-110", "pdf-006-line-112", "pdf-006-line-114", "pdf-006-line-116" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01127", "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", "p006-tsv01146", "p006-tsv01147", "p006-tsv01148", "p006-tsv01149", "p006-tsv01151", "p006-tsv01152", "p006-tsv01153", "p006-tsv01154", "p006-tsv01155", "p006-tsv01156", "p006-tsv01157", "p006-tsv01158", "p006-tsv01159", "p006-tsv01160", "p006-tsv01162" ], "text": "(1) Profits from the operation of ships or aircraft in interna-\ntional traffic shall be taxable only in the Contracting State in\nwhich the place of effective management of the enterprise is\nsituated." }, "pages": [ 6 ], "text": "(1) Profits from the operation of ships or aircraft in interna-\ntional traffic shall be taxable only in the Contracting State in\nwhich the place of effective management of the enterprise is\nsituated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-line-118", "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 306.46801679888006, 712.5773232489313, 535.972972468502, 758.5321933574481 ], "source_line_ids": [ "pdf-006-line-118", "pdf-006-line-120", "pdf-006-line-122", "pdf-006-line-124", "pdf-006-line-126" ], "source_page": 6 } ], "source_word_ids": [ "p006-tsv01166", "p006-tsv01167", "p006-tsv01168", "p006-tsv01169", "p006-tsv01170", "p006-tsv01171", "p006-tsv01172", "p006-tsv01173", "p006-tsv01174", "p006-tsv01175", "p006-tsv01176", "p006-tsv01178", "p006-tsv01179", "p006-tsv01180", "p006-tsv01181", "p006-tsv01182", "p006-tsv01183", "p006-tsv01184", "p006-tsv01185", "p006-tsv01186", "p006-tsv01187", "p006-tsv01188", "p006-tsv01189", "p006-tsv01190", "p006-tsv01192", "p006-tsv01193", "p006-tsv01194", "p006-tsv01195", "p006-tsv01196", "p006-tsv01197", "p006-tsv01198", "p006-tsv01199", "p006-tsv01200", "p006-tsv01201", "p006-tsv01202", "p006-tsv01203", "p006-tsv01205", "p006-tsv01206", "p006-tsv01207", "p006-tsv01208", "p006-tsv01209", "p006-tsv01210", "p006-tsv01211", "p006-tsv01212", "p006-tsv01213", "p006-tsv01214", "p006-tsv01215", "p006-tsv01216", "p006-tsv01217", "p006-tsv01219", "p006-tsv01220", "p006-tsv01221", "p006-tsv01222", "p006-tsv01223", "p006-tsv01224", "p006-tsv01225", "p006-tsv01226", "p006-tsv01227", "p006-tsv01228", "p006-tsv01229", "p006-tsv01230" ], "text": "(2) If the place of effective management of a shipping enter-\nprise is aboard a ship, then it shall be deemed to be situated\nin the Contracting State in which the home harbour of the ship\nis situated, or, if there is no such home harbour, in the Con-\ntracting State of which the operator of the ship is a resident." }, "pages": [ 6 ], "text": "(2) If the place of effective management of a shipping enter-\nprise is aboard a ship, then it shall be deemed to be situated\nin the Contracting State in which the home harbour of the ship\nis situated, or, if there is no such home harbour, in the Con-\ntracting State of which the operator of the ship is a resident." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 305.0837890807279, 69.20914172969418, 533.4813625758283, 96.3391252877343 ], "source_line_ids": [ "pdf-007-line-004", "pdf-007-line-006", "pdf-007-line-008" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00550", "p007-tsv00551", "p007-tsv00552", "p007-tsv00553", "p007-tsv00554", "p007-tsv00555", "p007-tsv00556", "p007-tsv00557", "p007-tsv00558", "p007-tsv00559", "p007-tsv00560", "p007-tsv00562", "p007-tsv00563", "p007-tsv00564", "p007-tsv00565", "p007-tsv00566", "p007-tsv00567", "p007-tsv00568", "p007-tsv00569", "p007-tsv00570", "p007-tsv00571", "p007-tsv00572", "p007-tsv00573", "p007-tsv00575", "p007-tsv00576", "p007-tsv00577" ], "text": "(3) The provisions of paragraph 1 shall also apply to profits\nfrom the participation in a pool, a joint business or an interna-\ntional operating agency." }, "pages": [ 7 ], "text": "(3) The provisions of paragraph 1 shall also apply to profits\nfrom the participation in a pool, a joint business or an interna-\ntional operating agency." } ], "title": "Article 8\nShipping and Air Transport" }, { "body_sha256": "426493b23f22ed2eb4e240d6c6887ee700fe1c84693bb6c9c8a169e0d8d1046b", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-018", "pdf-007-line-019", "pdf-007-line-023", "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-040", "pdf-007-line-042", "pdf-007-line-044" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 305.36063462435834, 144.78552449852023, 535.6961269248717, 323.3451101611312 ], "source_line_ids": [ "pdf-007-line-013", "pdf-007-line-015", "pdf-007-line-018", "pdf-007-line-019", "pdf-007-line-023", "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-040", "pdf-007-line-042", "pdf-007-line-044" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00587", "p007-tsv00591", "p007-tsv00592", "p007-tsv00593", "p007-tsv00594", "p007-tsv00595", "p007-tsv00596", "p007-tsv00597", "p007-tsv00598", "p007-tsv00599", "p007-tsv00600", "p007-tsv00602", "p007-tsv00603", "p007-tsv00604", "p007-tsv00605", "p007-tsv00606", "p007-tsv00607", "p007-tsv00608", "p007-tsv00609", "p007-tsv00610", "p007-tsv00611", "p007-tsv00613", "p007-tsv00614", "p007-tsv00615", "p007-tsv00616", "p007-tsv00617", "p007-tsv00618", "p007-tsv00619", "p007-tsv00623", "p007-tsv00624", "p007-tsv00625", "p007-tsv00626", "p007-tsv00627", "p007-tsv00628", "p007-tsv00629", "p007-tsv00630", "p007-tsv00631", "p007-tsv00632", "p007-tsv00634", "p007-tsv00635", "p007-tsv00636", "p007-tsv00637", "p007-tsv00638", "p007-tsv00639", "p007-tsv00640", "p007-tsv00641", "p007-tsv00642", "p007-tsv00643", "p007-tsv00645", "p007-tsv00646", "p007-tsv00647", "p007-tsv00648", "p007-tsv00649", "p007-tsv00650", "p007-tsv00651", "p007-tsv00652", "p007-tsv00653", "p007-tsv00655", "p007-tsv00659", "p007-tsv00660", "p007-tsv00661", "p007-tsv00662", "p007-tsv00663", "p007-tsv00664", "p007-tsv00665", "p007-tsv00666", "p007-tsv00667", "p007-tsv00668", "p007-tsv00670", "p007-tsv00671", "p007-tsv00672", "p007-tsv00673", "p007-tsv00674", "p007-tsv00675", "p007-tsv00676", "p007-tsv00677", "p007-tsv00678", "p007-tsv00680", "p007-tsv00681", "p007-tsv00682", "p007-tsv00683", "p007-tsv00684", "p007-tsv00685", "p007-tsv00686", "p007-tsv00687", "p007-tsv00688", "p007-tsv00689", "p007-tsv00691", "p007-tsv00692", "p007-tsv00693", "p007-tsv00694", "p007-tsv00695", "p007-tsv00696", "p007-tsv00697", "p007-tsv00698", "p007-tsv00699", "p007-tsv00701", "p007-tsv00702", "p007-tsv00703", "p007-tsv00704", "p007-tsv00705", "p007-tsv00706", "p007-tsv00707", "p007-tsv00708", "p007-tsv00709", "p007-tsv00710", "p007-tsv00712", "p007-tsv00713", "p007-tsv00714", "p007-tsv00715", "p007-tsv00716", "p007-tsv00717", "p007-tsv00718", "p007-tsv00719", "p007-tsv00720", "p007-tsv00721", "p007-tsv00722", "p007-tsv00723", "p007-tsv00725", "p007-tsv00726", "p007-tsv00727", "p007-tsv00728", "p007-tsv00729", "p007-tsv00730", "p007-tsv00731", "p007-tsv00732", "p007-tsv00733", "p007-tsv00734" ], "text": "Where\na) an enterprise of a Contracting State participates directly or\nindirectly in the management, control or capital of an enter-\nprise of the other Contracting State, or\nb) the same persons participate directly or indirectly in the\nmanagement, control or capital of an enterprise of a Con-\ntracting State and an enterprise of the other Contracting\nState,\nand in either case conditions are made or imposed between\nthe two enterprises in their commercial or financial relations\nwhich differ from those which would be made between inde-\npendent enterprises, then any profits which would, but for\nthose conditions, have accrued to one of the enterprises, but,\nby reason of those conditions, have not so accrued, may be in-\ncluded in the profits of that enterprise and taxed accordingly." }, "pages": [ 7 ], "text": "Where\na) an enterprise of a Contracting State participates directly or\nindirectly in the management, control or capital of an enter-\nprise of the other Contracting State, or\nb) the same persons participate directly or indirectly in the\nmanagement, control or capital of an enterprise of a Con-\ntracting State and an enterprise of the other Contracting\nState,\nand in either case conditions are made or imposed between\nthe two enterprises in their commercial or financial relations\nwhich differ from those which would be made between inde-\npendent enterprises, then any profits which would, but for\nthose conditions, have accrued to one of the enterprises, but,\nby reason of those conditions, have not so accrued, may be in-\ncluded in the profits of that enterprise and taxed accordingly." } ], "title": "Article 9\nAssociated Enterprises" }, { "body_sha256": "dc6ea92651e56e5138d2daec2579235b063b2f4e142b35e97b9ae651d813f23d", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-057" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 307.0217078861409, 381.2039526471555, 535.4192813812413, 408.8876093390332 ], "source_line_ids": [ "pdf-007-line-052", "pdf-007-line-054", "pdf-007-line-057" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00745", "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": "(1) Dividends paid by a company which is a resident of a\nContracting State to a resident of the other Contracting State\nmay be taxed in that other State." }, "pages": [ 7 ], "text": "(1) Dividends paid by a company which is a resident of a\nContracting State to a resident of the other Contracting State\nmay be taxed in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-007-line-058", "pdf-007-line-061", "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-071", "pdf-007-line-073" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 307.0217078861409, 414.42434067740874, 535.972972468502, 493.87643538309766 ], "source_line_ids": [ "pdf-007-line-058", "pdf-007-line-061", "pdf-007-line-063", "pdf-007-line-065", "pdf-007-line-066", "pdf-007-line-068", "pdf-007-line-071", "pdf-007-line-073" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00779", "p007-tsv00780", "p007-tsv00781", "p007-tsv00782", "p007-tsv00783", "p007-tsv00784", "p007-tsv00785", "p007-tsv00786", "p007-tsv00787", "p007-tsv00788", "p007-tsv00789", "p007-tsv00791", "p007-tsv00792", "p007-tsv00793", "p007-tsv00794", "p007-tsv00795", "p007-tsv00796", "p007-tsv00797", "p007-tsv00798", "p007-tsv00799", "p007-tsv00800", "p007-tsv00801", "p007-tsv00803", "p007-tsv00804", "p007-tsv00805", "p007-tsv00806", "p007-tsv00807", "p007-tsv00808", "p007-tsv00809", "p007-tsv00810", "p007-tsv00811", "p007-tsv00812", "p007-tsv00813", "p007-tsv00814", "p007-tsv00815", "p007-tsv00817", "p007-tsv00818", "p007-tsv00819", "p007-tsv00820", "p007-tsv00821", "p007-tsv00822", "p007-tsv00823", "p007-tsv00824", "p007-tsv00825", "p007-tsv00826", "p007-tsv00827", "p007-tsv00829", "p007-tsv00830", "p007-tsv00831", "p007-tsv00832", "p007-tsv00833", "p007-tsv00834", "p007-tsv00835", "p007-tsv00836", "p007-tsv00837", "p007-tsv00838", "p007-tsv00839", "p007-tsv00840", "p007-tsv00842", "p007-tsv00843", "p007-tsv00847", "p007-tsv00848", "p007-tsv00849", "p007-tsv00850", "p007-tsv00851", "p007-tsv00852", "p007-tsv00853", "p007-tsv00854", "p007-tsv00855", "p007-tsv00856", "p007-tsv00857", "p007-tsv00859", "p007-tsv00860", "p007-tsv00861", "p007-tsv00862", "p007-tsv00863", "p007-tsv00864", "p007-tsv00865", "p007-tsv00866", "p007-tsv00867", "p007-tsv00868", "p007-tsv00869" ], "text": "(2) However, such dividends may also be taxed in the Con-\ntracting State of which the company paying the dividends is a\nresident and according to the laws of that State, but if the re-\ncipient is the beneficial owner of the dividends the tax so\ncharged shall not exceed 15 per cent of the gross amount of\nthe dividends.\nThis paragraph shall not affect the taxation of the company in\nrespect of the profits out of which the dividends are paid." }, "pages": [ 7 ], "text": "(2) However, such dividends may also be taxed in the Con-\ntracting State of which the company paying the dividends is a\nresident and according to the laws of that State, but if the re-\ncipient is the beneficial owner of the dividends the tax so\ncharged shall not exceed 15 per cent of the gross amount of\nthe dividends.\nThis paragraph shall not affect the taxation of the company in\nrespect of the profits out of which the dividends are paid." }, { "id": "para-3", "original": { "id": "para-3", "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" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 308.68278114792344, 509.3792831305492, 537.3572001866543, 573.6053666557053 ], "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" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00873", "p007-tsv00874", "p007-tsv00875", "p007-tsv00876", "p007-tsv00877", "p007-tsv00878", "p007-tsv00879", "p007-tsv00880", "p007-tsv00881", "p007-tsv00882", "p007-tsv00883", "p007-tsv00885", "p007-tsv00886", "p007-tsv00887", "p007-tsv00888", "p007-tsv00889", "p007-tsv00890", "p007-tsv00891", "p007-tsv00892", "p007-tsv00893", "p007-tsv00895", "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-tsv00910", "p007-tsv00911", "p007-tsv00912", "p007-tsv00913", "p007-tsv00914", "p007-tsv00915", "p007-tsv00916", "p007-tsv00917", "p007-tsv00918", "p007-tsv00920", "p007-tsv00921", "p007-tsv00922", "p007-tsv00923", "p007-tsv00924", "p007-tsv00925", "p007-tsv00926", "p007-tsv00928", "p007-tsv00929", "p007-tsv00930", "p007-tsv00931", "p007-tsv00932", "p007-tsv00933", "p007-tsv00934", "p007-tsv00935", "p007-tsv00936", "p007-tsv00937", "p007-tsv00939" ], "text": "(3) The term “dividends” as used in this Article means in-\ncome from shares, and other income assimilated to income\nfrom shares by the laws of the State of which the company\nmaking the distribution is a resident, and income derived by a\n“Stiller Gesellschafter” (sleeping partner) from his participa-\ntion as such and distributions on certificates of an investment-\ntrust." }, "pages": [ 7 ], "text": "(3) The term “dividends” as used in this Article means in-\ncome from shares, and other income assimilated to income\nfrom shares by the laws of the State of which the company\nmaking the distribution is a resident, and income derived by a\n“Stiller Gesellschafter” (sleeping partner) from his participa-\ntion as such and distributions on certificates of an investment-\ntrust." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-094", "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-107", "pdf-007-line-108" ], "source_page": 7, "source_pages": [ 7 ], "source_spans": [ { "bbox": [ 308.68278114792344, 580.5262808286748, 537.6340457302847, 684.8936665570536 ], "source_line_ids": [ "pdf-007-line-090", "pdf-007-line-092", "pdf-007-line-094", "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-107", "pdf-007-line-108" ], "source_page": 7 } ], "source_word_ids": [ "p007-tsv00943", "p007-tsv00944", "p007-tsv00945", "p007-tsv00946", "p007-tsv00947", "p007-tsv00948", "p007-tsv00949", "p007-tsv00950", "p007-tsv00951", "p007-tsv00952", "p007-tsv00953", "p007-tsv00954", "p007-tsv00955", "p007-tsv00957", "p007-tsv00958", "p007-tsv00959", "p007-tsv00960", "p007-tsv00961", "p007-tsv00962", "p007-tsv00963", "p007-tsv00964", "p007-tsv00965", "p007-tsv00966", "p007-tsv00967", "p007-tsv00969", "p007-tsv00970", "p007-tsv00971", "p007-tsv00972", "p007-tsv00973", "p007-tsv00974", "p007-tsv00975", "p007-tsv00976", "p007-tsv00977", "p007-tsv00979", "p007-tsv00980", "p007-tsv00981", "p007-tsv00982", "p007-tsv00983", "p007-tsv00984", "p007-tsv00985", "p007-tsv00986", "p007-tsv00987", "p007-tsv00988", "p007-tsv00989", "p007-tsv00991", "p007-tsv00992", "p007-tsv00993", "p007-tsv00994", "p007-tsv00995", "p007-tsv00996", "p007-tsv00997", "p007-tsv00998", "p007-tsv01000", "p007-tsv01001", "p007-tsv01002", "p007-tsv01003", "p007-tsv01004", "p007-tsv01005", "p007-tsv01006", "p007-tsv01007", "p007-tsv01008", "p007-tsv01010", "p007-tsv01011", "p007-tsv01012", "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-tsv01029", "p007-tsv01030", "p007-tsv01031", "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-tsv01055", "p007-tsv01056", "p007-tsv01057", "p007-tsv01059" ], "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the\nbeneficial owner of the dividends, being a resident of a Con-\ntracting State, carries on business in the other Contracting\nState of which the company paying the dividends is a resident,\nthrough a permanent establishment situated therein, or per-\nforms in that other State independent personal services from\na fixed base situated therein, and the holding in respect of\nwhich the dividends are paid is effectively connected with such\npermanent establishment or fixed base. In such case the pro-\nvisions of Article 7 or Article 14, as the case may be, shall ap-\nply." }, "pages": [ 7 ], "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the\nbeneficial owner of the dividends, being a resident of a Con-\ntracting State, carries on business in the other Contracting\nState of which the company paying the dividends is a resident,\nthrough a permanent establishment situated therein, or per-\nforms in that other State independent personal services from\na fixed base situated therein, and the holding in respect of\nwhich the dividends are paid is effectively connected with such\npermanent establishment or fixed base. In such case the pro-\nvisions of Article 7 or Article 14, as the case may be, shall ap-\nply." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-114", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-124", "pdf-007-line-125", "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008" ], "source_page": 7, "source_pages": [ 7, 8 ], "source_spans": [ { "bbox": [ 307.8522445170322, 690.1535613285104, 536.2498180121324, 772.6508582703059 ], "source_line_ids": [ "pdf-007-line-109", "pdf-007-line-111", "pdf-007-line-114", "pdf-007-line-115", "pdf-007-line-117", "pdf-007-line-119", "pdf-007-line-121", "pdf-007-line-124", "pdf-007-line-125" ], "source_page": 7 }, { "bbox": [ 310.343854409706, 71.70067083196317, 539.848810079328, 98.55381782308453 ], "source_line_ids": [ "pdf-008-line-004", "pdf-008-line-006", "pdf-008-line-008" ], "source_page": 8 } ], "source_word_ids": [ "p007-tsv01062", "p007-tsv01063", "p007-tsv01064", "p007-tsv01065", "p007-tsv01066", "p007-tsv01067", "p007-tsv01068", "p007-tsv01069", "p007-tsv01070", "p007-tsv01071", "p007-tsv01072", "p007-tsv01074", "p007-tsv01075", "p007-tsv01076", "p007-tsv01077", "p007-tsv01078", "p007-tsv01079", "p007-tsv01080", "p007-tsv01081", "p007-tsv01082", "p007-tsv01084", "p007-tsv01085", "p007-tsv01086", "p007-tsv01087", "p007-tsv01088", "p007-tsv01089", "p007-tsv01090", "p007-tsv01091", "p007-tsv01092", "p007-tsv01093", "p007-tsv01094", "p007-tsv01095", "p007-tsv01097", "p007-tsv01098", "p007-tsv01099", "p007-tsv01100", "p007-tsv01101", "p007-tsv01102", "p007-tsv01103", "p007-tsv01104", "p007-tsv01105", "p007-tsv01106", "p007-tsv01108", "p007-tsv01109", "p007-tsv01110", "p007-tsv01111", "p007-tsv01112", "p007-tsv01113", "p007-tsv01114", "p007-tsv01115", "p007-tsv01116", "p007-tsv01117", "p007-tsv01118", "p007-tsv01119", "p007-tsv01120", "p007-tsv01121", "p007-tsv01123", "p007-tsv01124", "p007-tsv01125", "p007-tsv01126", "p007-tsv01127", "p007-tsv01128", "p007-tsv01129", "p007-tsv01130", "p007-tsv01131", "p007-tsv01132", "p007-tsv01133", "p007-tsv01134", "p007-tsv01136", "p007-tsv01137", "p007-tsv01138", "p007-tsv01139", "p007-tsv01140", "p007-tsv01141", "p007-tsv01142", "p007-tsv01143", "p007-tsv01144", "p007-tsv01146", "p007-tsv01147", "p007-tsv01148", "p007-tsv01149", "p007-tsv01150", "p007-tsv01151", "p007-tsv01152", "p007-tsv01153", "p007-tsv01154", "p007-tsv01155", "p007-tsv01159", "p008-tsv00631", "p008-tsv00632", "p008-tsv00633", "p008-tsv00634", "p008-tsv00635", "p008-tsv00636", "p008-tsv00637", "p008-tsv00638", "p008-tsv00639", "p008-tsv00640", "p008-tsv00642", "p008-tsv00643", "p008-tsv00644", "p008-tsv00645", "p008-tsv00646", "p008-tsv00647", "p008-tsv00648", "p008-tsv00649", "p008-tsv00650", "p008-tsv00651", "p008-tsv00653", "p008-tsv00654", "p008-tsv00655", "p008-tsv00656", "p008-tsv00657", "p008-tsv00658", "p008-tsv00659", "p008-tsv00660", "p008-tsv00661", "p008-tsv00662", "p008-tsv00663", "p008-tsv00664" ], "text": "(5) Where a company which is a resident of a Contracting\nState derives profits or income from the other Contracting\nState, that other State may not impose any tax on the divi-\ndends paid by the company, except insofar as such dividends\nare paid to a resident of that other State or insofar as the hold-\ning in the respect of which the dividends are paid is effectively\nconnected with a permanent establishment or a fixed base\nsituated in that other State, nor subject the company’s undis-\n'\ntributed profits to a tax on the company’s undistributed profits,\neven if the dividends paid or the undistributed profits consist\nwholly or partly of profits or income arising in such other State." }, "pages": [ 7, 8 ], "text": "(5) Where a company which is a resident of a Contracting\nState derives profits or income from the other Contracting\nState, that other State may not impose any tax on the divi-\ndends paid by the company, except insofar as such dividends\nare paid to a resident of that other State or insofar as the hold-\ning in the respect of which the dividends are paid is effectively\nconnected with a permanent establishment or a fixed base\nsituated in that other State, nor subject the company’s undis-\n'\ntributed profits to a tax on the company’s undistributed profits,\neven if the dividends paid or the undistributed profits consist\nwholly or partly of profits or income arising in such other State." } ], "title": "Article 10\nDividends" }, { "body_sha256": "005fc170fb9f18e6b1e329f5b7813f4bac0998c32ec6cc97039cc9992aae0f6a", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 310.6206999533364, 150.59909240381455, 540.1256556229584, 176.3448931272608 ], "source_line_ids": [ "pdf-008-line-015", "pdf-008-line-017", "pdf-008-line-019" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00675", "p008-tsv00676", "p008-tsv00677", "p008-tsv00678", "p008-tsv00679", "p008-tsv00680", "p008-tsv00681", "p008-tsv00682", "p008-tsv00683", "p008-tsv00684", "p008-tsv00685", "p008-tsv00686", "p008-tsv00688", "p008-tsv00689", "p008-tsv00690", "p008-tsv00691", "p008-tsv00692", "p008-tsv00693", "p008-tsv00694", "p008-tsv00695", "p008-tsv00696", "p008-tsv00697", "p008-tsv00698", "p008-tsv00699", "p008-tsv00701" ], "text": "(1) Interest arising in a Contracting State and paid to a re-\nsident of the other Contracting State may be taxed in that other\nState." }, "pages": [ 8 ], "text": "(1) Interest arising in a Contracting State and paid to a re-\nsident of the other Contracting State may be taxed in that other\nState." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025", "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 310.0670088660756, 183.54264386714897, 540.1256556229584, 249.42974679381783 ], "source_line_ids": [ "pdf-008-line-021", "pdf-008-line-023", "pdf-008-line-025", "pdf-008-line-027", "pdf-008-line-029", "pdf-008-line-031", "pdf-008-line-033" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00705", "p008-tsv00706", "p008-tsv00707", "p008-tsv00708", "p008-tsv00709", "p008-tsv00710", "p008-tsv00711", "p008-tsv00712", "p008-tsv00713", "p008-tsv00714", "p008-tsv00715", "p008-tsv00717", "p008-tsv00718", "p008-tsv00719", "p008-tsv00720", "p008-tsv00721", "p008-tsv00722", "p008-tsv00723", "p008-tsv00724", "p008-tsv00725", "p008-tsv00726", "p008-tsv00727", "p008-tsv00728", "p008-tsv00730", "p008-tsv00731", "p008-tsv00732", "p008-tsv00733", "p008-tsv00734", "p008-tsv00735", "p008-tsv00736", "p008-tsv00737", "p008-tsv00738", "p008-tsv00739", "p008-tsv00740", "p008-tsv00741", "p008-tsv00742", "p008-tsv00744", "p008-tsv00745", "p008-tsv00746", "p008-tsv00747", "p008-tsv00748", "p008-tsv00749", "p008-tsv00750", "p008-tsv00751", "p008-tsv00752", "p008-tsv00753", "p008-tsv00754", "p008-tsv00755", "p008-tsv00756", "p008-tsv00758", "p008-tsv00759", "p008-tsv00760", "p008-tsv00761", "p008-tsv00762", "p008-tsv00763", "p008-tsv00764", "p008-tsv00765", "p008-tsv00766", "p008-tsv00767", "p008-tsv00769", "p008-tsv00770", "p008-tsv00771", "p008-tsv00772", "p008-tsv00773", "p008-tsv00774", "p008-tsv00775", "p008-tsv00776", "p008-tsv00777", "p008-tsv00779", "p008-tsv00780", "p008-tsv00781", "p008-tsv00782", "p008-tsv00783" ], "text": "(2) However, such interest may also be taxed in the Con-\ntracting State in which it arises and according to the laws of\nthat State, but if the recipient is the beneficial owner of the in-\nterest the tax so charged shall not exceed 10 per cent of the\ngross amount of the interest. The competent authorities of the\nContracting States shall by mutual agreement settle the mode\nof application of this limitation." }, "pages": [ 8 ], "text": "(2) However, such interest may also be taxed in the Con-\ntracting State in which it arises and according to the laws of\nthat State, but if the recipient is the beneficial owner of the in-\nterest the tax so charged shall not exceed 10 per cent of the\ngross amount of the interest. The competent authorities of the\nContracting States shall by mutual agreement settle the mode\nof application of this limitation." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-line-035", "pdf-008-line-038", "pdf-008-line-039", "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-050", "pdf-008-line-052" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 309.79016332244515, 260.7800460374877, 539.2951189920672, 351.5824399868464 ], "source_line_ids": [ "pdf-008-line-035", "pdf-008-line-038", "pdf-008-line-039", "pdf-008-line-042", "pdf-008-line-044", "pdf-008-line-046", "pdf-008-line-048", "pdf-008-line-050", "pdf-008-line-052" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00787", "p008-tsv00788", "p008-tsv00789", "p008-tsv00790", "p008-tsv00791", "p008-tsv00792", "p008-tsv00793", "p008-tsv00797", "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-tsv00817", "p008-tsv00819", "p008-tsv00820", "p008-tsv00823", "p008-tsv00824", "p008-tsv00825", "p008-tsv00826", "p008-tsv00827", "p008-tsv00828", "p008-tsv00829", "p008-tsv00830", "p008-tsv00831", "p008-tsv00832", "p008-tsv00833", "p008-tsv00835", "p008-tsv00836", "p008-tsv00837", "p008-tsv00838", "p008-tsv00839", "p008-tsv00840", "p008-tsv00842", "p008-tsv00843", "p008-tsv00844", "p008-tsv00845", "p008-tsv00846", "p008-tsv00847", "p008-tsv00848", "p008-tsv00849", "p008-tsv00851", "p008-tsv00852", "p008-tsv00853", "p008-tsv00855", "p008-tsv00856", "p008-tsv00857", "p008-tsv00858", "p008-tsv00859", "p008-tsv00860", "p008-tsv00861" ], "text": "(3) Notwithstanding the provisions of paragraph 2,\na) interest arising in the Federal Republic of Germany and\npaid to the New Zealand Government shall be exempt from\nGerman tax;\nb) interest arising in New Zealand and paid to the German\nGovernment, the Deutsche Bundesbank, the Kreditanstalt\nfür Wiederaufbau or the Deutsche Gesellschaft für wirt-\nschaftliche Zusammenarbeit (Entwicklungsgesellschaft)\nshall be exempt from New Zealand tax." }, "pages": [ 8 ], "text": "(3) Notwithstanding the provisions of paragraph 2,\na) interest arising in the Federal Republic of Germany and\npaid to the New Zealand Government shall be exempt from\nGerman tax;\nb) interest arising in New Zealand and paid to the German\nGovernment, the Deutsche Bundesbank, the Kreditanstalt\nfür Wiederaufbau or the Deutsche Gesellschaft für wirt-\nschaftliche Zusammenarbeit (Entwicklungsgesellschaft)\nshall be exempt from New Zealand tax." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 308.95962669155386, 362.10222952976, 538.7414279048063, 448.75207497533705 ], "source_line_ids": [ "pdf-008-line-054", "pdf-008-line-056", "pdf-008-line-058", "pdf-008-line-060", "pdf-008-line-062", "pdf-008-line-064", "pdf-008-line-066", "pdf-008-line-068", "pdf-008-line-070" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00865", "p008-tsv00866", "p008-tsv00867", "p008-tsv00868", "p008-tsv00869", "p008-tsv00870", "p008-tsv00871", "p008-tsv00872", "p008-tsv00873", "p008-tsv00874", "p008-tsv00875", "p008-tsv00877", "p008-tsv00878", "p008-tsv00879", "p008-tsv00880", "p008-tsv00881", "p008-tsv00882", "p008-tsv00883", "p008-tsv00884", "p008-tsv00885", "p008-tsv00886", "p008-tsv00888", "p008-tsv00889", "p008-tsv00890", "p008-tsv00891", "p008-tsv00892", "p008-tsv00893", "p008-tsv00894", "p008-tsv00895", "p008-tsv00896", "p008-tsv00897", "p008-tsv00898", "p008-tsv00900", "p008-tsv00901", "p008-tsv00902", "p008-tsv00903", "p008-tsv00904", "p008-tsv00905", "p008-tsv00906", "p008-tsv00907", "p008-tsv00908", "p008-tsv00910", "p008-tsv00911", "p008-tsv00912", "p008-tsv00913", "p008-tsv00914", "p008-tsv00915", "p008-tsv00916", "p008-tsv00917", "p008-tsv00919", "p008-tsv00920", "p008-tsv00921", "p008-tsv00922", "p008-tsv00923", "p008-tsv00924", "p008-tsv00925", "p008-tsv00926", "p008-tsv00928", "p008-tsv00929", "p008-tsv00930", "p008-tsv00931", "p008-tsv00932", "p008-tsv00933", "p008-tsv00934", "p008-tsv00935", "p008-tsv00936", "p008-tsv00937", "p008-tsv00938", "p008-tsv00940", "p008-tsv00941", "p008-tsv00942", "p008-tsv00943", "p008-tsv00944", "p008-tsv00945", "p008-tsv00946", "p008-tsv00947", "p008-tsv00948", "p008-tsv00949", "p008-tsv00950", "p008-tsv00952", "p008-tsv00953", "p008-tsv00954", "p008-tsv00955", "p008-tsv00956", "p008-tsv00957", "p008-tsv00958", "p008-tsv00959", "p008-tsv00960", "p008-tsv00961" ], "text": "(4) The term “interest” as used in this Article means income\nfrom debt-claims of every kind, whether or not secured by\nmortgage and whether or not carrying a right to participate in\nthe debtor’s profits, and in particular, income from government\nsecurities and income from bonds or debentures, including\npremiums attaching to such securities, bonds or debentures.\nPenalty charges for late payment shall not be regarded as in-\nterest for the purpose of this Article. However, the term “inter-\nest” does not include income dealt with in Article 10." }, "pages": [ 8 ], "text": "(4) The term “interest” as used in this Article means income\nfrom debt-claims of every kind, whether or not secured by\nmortgage and whether or not carrying a right to participate in\nthe debtor’s profits, and in particular, income from government\nsecurities and income from bonds or debentures, including\npremiums attaching to such securities, bonds or debentures.\nPenalty charges for late payment shall not be regarded as in-\nterest for the purpose of this Article. However, the term “inter-\nest” does not include income dealt with in Article 10." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086", "pdf-008-line-088", "pdf-008-line-090" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 309.5133177788147, 454.0119697467938, 539.5719645356976, 549.5205853337718 ], "source_line_ids": [ "pdf-008-line-072", "pdf-008-line-074", "pdf-008-line-076", "pdf-008-line-078", "pdf-008-line-080", "pdf-008-line-082", "pdf-008-line-084", "pdf-008-line-086", "pdf-008-line-088", "pdf-008-line-090" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv00965", "p008-tsv00966", "p008-tsv00967", "p008-tsv00968", "p008-tsv00969", "p008-tsv00970", "p008-tsv00971", "p008-tsv00972", "p008-tsv00973", "p008-tsv00974", "p008-tsv00975", "p008-tsv00976", "p008-tsv00977", "p008-tsv00979", "p008-tsv00980", "p008-tsv00981", "p008-tsv00982", "p008-tsv00983", "p008-tsv00984", "p008-tsv00985", "p008-tsv00986", "p008-tsv00987", "p008-tsv00988", "p008-tsv00989", "p008-tsv00991", "p008-tsv00992", "p008-tsv00993", "p008-tsv00994", "p008-tsv00995", "p008-tsv00996", "p008-tsv00997", "p008-tsv00998", "p008-tsv00999", "p008-tsv01000", "p008-tsv01001", "p008-tsv01003", "p008-tsv01004", "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-tsv01020", "p008-tsv01022", "p008-tsv01023", "p008-tsv01024", "p008-tsv01025", "p008-tsv01026", "p008-tsv01027", "p008-tsv01028", "p008-tsv01029", "p008-tsv01030", "p008-tsv01031", "p008-tsv01033", "p008-tsv01034", "p008-tsv01035", "p008-tsv01036", "p008-tsv01037", "p008-tsv01038", "p008-tsv01039", "p008-tsv01040", "p008-tsv01041", "p008-tsv01042", "p008-tsv01043", "p008-tsv01045", "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", "p008-tsv01061", "p008-tsv01062", "p008-tsv01063", "p008-tsv01064", "p008-tsv01065", "p008-tsv01066", "p008-tsv01068", "p008-tsv01069", "p008-tsv01070", "p008-tsv01071", "p008-tsv01072" ], "text": "(5) The provisions of paragraphs 1 to 3 shall not apply if the\nbeneficial owner of the interest, being a resident of a Contract-\ning State, carries on business in the other Contracting State in\nwhich the interest arises, through a permanent establishment\nsituated therein, or performs in that other State independent\npersonal services from a fixed base situated therein, and the\ndebt-claim in respect of which the interest is paid is effectively\nconnected with such permanent establishment or fixed base.\nIn such case the provisions of Article 7 or Articie 14, as the\ncase may be, shall apply." }, "pages": [ 8 ], "text": "(5) The provisions of paragraphs 1 to 3 shall not apply if the\nbeneficial owner of the interest, being a resident of a Contract-\ning State, carries on business in the other Contracting State in\nwhich the interest arises, through a permanent establishment\nsituated therein, or performs in that other State independent\npersonal services from a fixed base situated therein, and the\ndebt-claim in respect of which the interest is paid is effectively\nconnected with such permanent establishment or fixed base.\nIn such case the provisions of Article 7 or Articie 14, as the\ncase may be, shall apply." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 310.343854409706, 557.2720092074975, 539.848810079328, 660.8088852351201 ], "source_line_ids": [ "pdf-008-line-092", "pdf-008-line-094", "pdf-008-line-096", "pdf-008-line-098", "pdf-008-line-100", "pdf-008-line-102", "pdf-008-line-104", "pdf-008-line-106", "pdf-008-line-108", "pdf-008-line-110", "pdf-008-line-112" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01076", "p008-tsv01077", "p008-tsv01078", "p008-tsv01079", "p008-tsv01080", "p008-tsv01081", "p008-tsv01082", "p008-tsv01083", "p008-tsv01084", "p008-tsv01085", "p008-tsv01086", "p008-tsv01088", "p008-tsv01089", "p008-tsv01090", "p008-tsv01091", "p008-tsv01092", "p008-tsv01093", "p008-tsv01094", "p008-tsv01095", "p008-tsv01096", "p008-tsv01097", "p008-tsv01098", "p008-tsv01099", "p008-tsv01101", "p008-tsv01102", "p008-tsv01103", "p008-tsv01104", "p008-tsv01105", "p008-tsv01106", "p008-tsv01107", "p008-tsv01108", "p008-tsv01109", "p008-tsv01110", "p008-tsv01111", "p008-tsv01113", "p008-tsv01114", "p008-tsv01115", "p008-tsv01116", "p008-tsv01117", "p008-tsv01118", "p008-tsv01119", "p008-tsv01120", "p008-tsv01121", "p008-tsv01122", "p008-tsv01123", "p008-tsv01125", "p008-tsv01126", "p008-tsv01127", "p008-tsv01128", "p008-tsv01129", "p008-tsv01130", "p008-tsv01131", "p008-tsv01132", "p008-tsv01133", "p008-tsv01134", "p008-tsv01135", "p008-tsv01136", "p008-tsv01138", "p008-tsv01139", "p008-tsv01140", "p008-tsv01141", "p008-tsv01142", "p008-tsv01143", "p008-tsv01144", "p008-tsv01145", "p008-tsv01146", "p008-tsv01147", "p008-tsv01149", "p008-tsv01150", "p008-tsv01151", "p008-tsv01152", "p008-tsv01153", "p008-tsv01154", "p008-tsv01155", "p008-tsv01156", "p008-tsv01157", "p008-tsv01158", "p008-tsv01159", "p008-tsv01161", "p008-tsv01162", "p008-tsv01163", "p008-tsv01164", "p008-tsv01165", "p008-tsv01166", "p008-tsv01167", "p008-tsv01168", "p008-tsv01169", "p008-tsv01170", "p008-tsv01172", "p008-tsv01173", "p008-tsv01174", "p008-tsv01175", "p008-tsv01176", "p008-tsv01177", "p008-tsv01178", "p008-tsv01179", "p008-tsv01180", "p008-tsv01181", "p008-tsv01182", "p008-tsv01184", "p008-tsv01185", "p008-tsv01186", "p008-tsv01187", "p008-tsv01188", "p008-tsv01189", "p008-tsv01190", "p008-tsv01191", "p008-tsv01192", "p008-tsv01193", "p008-tsv01195", "p008-tsv01196", "p008-tsv01197", "p008-tsv01198" ], "text": "(6) Interest shall be deemed to arise in a Contracting State\nwhen the payer is that State itself, a “Land’’, a political sub-\ndivision, a local authority or a resident of that State. Where,\nhowever, the person paying the interest, whether he is a resi-\ndent of a Contracting State or not, has in a Contracting State\na permanent establishment or a fixed base in connection with\nwhich the indebtedness on which the interest is paid was in-\ncurred, and such interest is borne by such permanent estab-\nlishment or fixed base, then such interest shall be deemed to\narise in the State in which the permanent establishment or\nfixed base is situated." }, "pages": [ 8 ], "text": "(6) Interest shall be deemed to arise in a Contracting State\nwhen the payer is that State itself, a “Land’’, a political sub-\ndivision, a local authority or a resident of that State. Where,\nhowever, the person paying the interest, whether he is a resi-\ndent of a Contracting State or not, has in a Contracting State\na permanent establishment or a fixed base in connection with\nwhich the indebtedness on which the interest is paid was in-\ncurred, and such interest is borne by such permanent estab-\nlishment or fixed base, then such interest shall be deemed to\narise in the State in which the permanent establishment or\nfixed base is situated." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-116", "pdf-008-line-119", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-125", "pdf-008-line-127", "pdf-008-line-129", "pdf-008-line-131", "pdf-008-line-133" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 309.23647223518435, 677.1422426833278, 539.0182734484367, 771.5435120026307 ], "source_line_ids": [ "pdf-008-line-115", "pdf-008-line-116", "pdf-008-line-119", "pdf-008-line-120", "pdf-008-line-122", "pdf-008-line-125", "pdf-008-line-127", "pdf-008-line-129", "pdf-008-line-131", "pdf-008-line-133" ], "source_page": 8 } ], "source_word_ids": [ "p008-tsv01202", "p008-tsv01203", "p008-tsv01204", "p008-tsv01205", "p008-tsv01206", "p008-tsv01207", "p008-tsv01208", "p008-tsv01209", "p008-tsv01210", "p008-tsv01211", "p008-tsv01213", "p008-tsv01214", "p008-tsv01215", "p008-tsv01216", "p008-tsv01217", "p008-tsv01218", "p008-tsv01219", "p008-tsv01220", "p008-tsv01221", "p008-tsv01222", "p008-tsv01223", "p008-tsv01225", "p008-tsv01226", "p008-tsv01227", "p008-tsv01228", "p008-tsv01229", "p008-tsv01230", "p008-tsv01231", "p008-tsv01232", "p008-tsv01233", "p008-tsv01234", "p008-tsv01236", "p008-tsv01237", "p008-tsv01238", "p008-tsv01239", "p008-tsv01240", "p008-tsv01241", "p008-tsv01242", "p008-tsv01243", "p008-tsv01244", "p008-tsv01245", "p008-tsv01246", "p008-tsv01248", "p008-tsv01249", "p008-tsv01250", "p008-tsv01251", "p008-tsv01252", "p008-tsv01253", "p008-tsv01254", "p008-tsv01255", "p008-tsv01256", "p008-tsv01257", "p008-tsv01258", "p008-tsv01260", "p008-tsv01261", "p008-tsv01262", "p008-tsv01263", "p008-tsv01264", "p008-tsv01265", "p008-tsv01266", "p008-tsv01267", "p008-tsv01268", "p008-tsv01269", "p008-tsv01271", "p008-tsv01272", "p008-tsv01273", "p008-tsv01274", "p008-tsv01275", "p008-tsv01276", "p008-tsv01277", "p008-tsv01278", "p008-tsv01279", "p008-tsv01280", "p008-tsv01282", "p008-tsv01283", "p008-tsv01284", "p008-tsv01285", "p008-tsv01286", "p008-tsv01287", "p008-tsv01288", "p008-tsv01289", "p008-tsv01290", "p008-tsv01291", "p008-tsv01292", "p008-tsv01293", "p008-tsv01295", "p008-tsv01296", "p008-tsv01297", "p008-tsv01298", "p008-tsv01299", "p008-tsv01300", "p008-tsv01301", "p008-tsv01302", "p008-tsv01303", "p008-tsv01304", "p008-tsv01306", "p008-tsv01307", "p008-tsv01308", "p008-tsv01309", "p008-tsv01310", "p008-tsv01311", "p008-tsv01312", "p008-tsv01313", "p008-tsv01314", "p008-tsv01315", "p008-tsv01316" ], "text": "(7) Where, by reason of a special relationship between the\npayer and the beneficial owner or between both of them and\nsome other person, the amount of the interest, having regard\nto the debt-claim for which it is paid, exceeds the amount\nwhich would have been agreed upon by the payer and the\nbeneficial owner in the absence of such relationship, the pro-\nvisions of this Article shall apply only to the last-mentioned\namount. In such case, the excess part of the payments shall re-\nmain taxable according to the laws of each Contracting State,\ndue regard being had to the other provisions of this Agreement." }, "pages": [ 8 ], "text": "(7) Where, by reason of a special relationship between the\npayer and the beneficial owner or between both of them and\nsome other person, the amount of the interest, having regard\nto the debt-claim for which it is paid, exceeds the amount\nwhich would have been agreed upon by the payer and the\nbeneficial owner in the absence of such relationship, the pro-\nvisions of this Article shall apply only to the last-mentioned\namount. In such case, the excess part of the payments shall re-\nmain taxable according to the laws of each Contracting State,\ndue regard being had to the other provisions of this Agreement." } ], "title": "Article 11\nInterest" }, { "body_sha256": "4c678901fe177e1b0294fdfb5b48245286eae509f5921c9054f37f96337eab6d", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 305.0837890807279, 98.00014468924697, 533.2045170321978, 123.46910884577441 ], "source_line_ids": [ "pdf-009-line-007", "pdf-009-line-009", "pdf-009-line-011" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00607", "p009-tsv00608", "p009-tsv00609", "p009-tsv00610", "p009-tsv00611", "p009-tsv00612", "p009-tsv00613", "p009-tsv00614", "p009-tsv00615", "p009-tsv00616", "p009-tsv00617", "p009-tsv00619", "p009-tsv00620", "p009-tsv00621", "p009-tsv00622", "p009-tsv00623", "p009-tsv00624", "p009-tsv00625", "p009-tsv00626", "p009-tsv00627", "p009-tsv00628", "p009-tsv00629", "p009-tsv00631", "p009-tsv00632" ], "text": "(1) Royalties arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that\nother State." }, "pages": [ 9 ], "text": "(1) Royalties arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that\nother State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 304.80694353709754, 130.9436961525814, 533.7582081194587, 196.55396251233145 ], "source_line_ids": [ "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" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00636", "p009-tsv00637", "p009-tsv00638", "p009-tsv00639", "p009-tsv00640", "p009-tsv00641", "p009-tsv00642", "p009-tsv00643", "p009-tsv00644", "p009-tsv00645", "p009-tsv00646", "p009-tsv00648", "p009-tsv00649", "p009-tsv00650", "p009-tsv00651", "p009-tsv00652", "p009-tsv00653", "p009-tsv00654", "p009-tsv00655", "p009-tsv00656", "p009-tsv00657", "p009-tsv00658", "p009-tsv00659", "p009-tsv00661", "p009-tsv00662", "p009-tsv00663", "p009-tsv00664", "p009-tsv00665", "p009-tsv00666", "p009-tsv00667", "p009-tsv00668", "p009-tsv00669", "p009-tsv00670", "p009-tsv00671", "p009-tsv00672", "p009-tsv00673", "p009-tsv00675", "p009-tsv00676", "p009-tsv00677", "p009-tsv00678", "p009-tsv00679", "p009-tsv00680", "p009-tsv00681", "p009-tsv00682", "p009-tsv00683", "p009-tsv00684", "p009-tsv00685", "p009-tsv00686", "p009-tsv00688", "p009-tsv00689", "p009-tsv00690", "p009-tsv00691", "p009-tsv00692", "p009-tsv00693", "p009-tsv00694", "p009-tsv00695", "p009-tsv00696", "p009-tsv00697", "p009-tsv00698", "p009-tsv00700", "p009-tsv00701", "p009-tsv00702", "p009-tsv00703", "p009-tsv00704", "p009-tsv00705", "p009-tsv00706", "p009-tsv00707", "p009-tsv00708", "p009-tsv00710", "p009-tsv00711", "p009-tsv00712", "p009-tsv00713", "p009-tsv00714", "p009-tsv00715", "p009-tsv00716", "p009-tsv00717" ], "text": "(2) However, such royalties may also be taxed in the Con-\ntracting State in which they arise, and according to the laws of\nthat State, but if the recipient is the beneficial owner of the roy-\nalties the amount of tax so charged shall not exceed 10 per\ncent of the gross amount of the royalties. The competent auth-\norities of the Contracting States shall by mutual agreement\nsettle the mode of application of this limitation." }, "pages": [ 9 ], "text": "(2) However, such royalties may also be taxed in the Con-\ntracting State in which they arise, and according to the laws of\nthat State, but if the recipient is the beneficial owner of the roy-\nalties the amount of tax so charged shall not exceed 10 per\ncent of the gross amount of the royalties. The competent auth-\norities of the Contracting States shall by mutual agreement\nsettle the mode of application of this limitation." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 305.6374801679888, 211.7799736928642, 534.8655902939804, 306.18124301216704 ], "source_line_ids": [ "pdf-009-line-028", "pdf-009-line-030", "pdf-009-line-032", "pdf-009-line-034", "pdf-009-line-036", "pdf-009-line-038", "pdf-009-line-040", "pdf-009-line-042", "pdf-009-line-044", "pdf-009-line-046" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00721", "p009-tsv00722", "p009-tsv00723", "p009-tsv00724", "p009-tsv00725", "p009-tsv00726", "p009-tsv00727", "p009-tsv00728", "p009-tsv00729", "p009-tsv00730", "p009-tsv00731", "p009-tsv00733", "p009-tsv00734", "p009-tsv00735", "p009-tsv00736", "p009-tsv00737", "p009-tsv00738", "p009-tsv00739", "p009-tsv00740", "p009-tsv00741", "p009-tsv00742", "p009-tsv00743", "p009-tsv00744", "p009-tsv00746", "p009-tsv00747", "p009-tsv00748", "p009-tsv00749", "p009-tsv00750", "p009-tsv00751", "p009-tsv00752", "p009-tsv00753", "p009-tsv00754", "p009-tsv00755", "p009-tsv00756", "p009-tsv00757", "p009-tsv00759", "p009-tsv00760", "p009-tsv00761", "p009-tsv00762", "p009-tsv00763", "p009-tsv00764", "p009-tsv00765", "p009-tsv00766", "p009-tsv00767", "p009-tsv00769", "p009-tsv00770", "p009-tsv00771", "p009-tsv00772", "p009-tsv00773", "p009-tsv00774", "p009-tsv00775", "p009-tsv00776", "p009-tsv00777", "p009-tsv00778", "p009-tsv00779", "p009-tsv00781", "p009-tsv00782", "p009-tsv00783", "p009-tsv00784", "p009-tsv00785", "p009-tsv00786", "p009-tsv00787", "p009-tsv00788", "p009-tsv00789", "p009-tsv00791", "p009-tsv00792", "p009-tsv00793", "p009-tsv00794", "p009-tsv00795", "p009-tsv00796", "p009-tsv00797", "p009-tsv00798", "p009-tsv00799", "p009-tsv00800", "p009-tsv00801", "p009-tsv00802", "p009-tsv00803", "p009-tsv00805", "p009-tsv00806", "p009-tsv00807", "p009-tsv00808", "p009-tsv00809", "p009-tsv00810", "p009-tsv00811", "p009-tsv00812", "p009-tsv00813", "p009-tsv00815", "p009-tsv00816", "p009-tsv00817", "p009-tsv00818", "p009-tsv00819", "p009-tsv00820", "p009-tsv00821", "p009-tsv00823" ], "text": "(3) The term “royalties” as used in this Article means pay-\nments of any kind received as a consideration for the use of,\nor the right to use, any copyright of literary, artistic or scientific\nwork including cinematograph films, films or video tapes for\nuse in connection with television or tapes for use in connection\nwith radio broadcasting, any patent, trade mark, design or\nmodel, plan, secret formula or process, or for the use of, or the\nright to use, industrial, commercial or scientific equipment, or\nfor information concerning industrial, commercial or scientific\nexperience." }, "pages": [ 9 ], "text": "(3) The term “royalties” as used in this Article means pay-\nments of any kind received as a consideration for the use of,\nor the right to use, any copyright of literary, artistic or scientific\nwork including cinematograph films, films or video tapes for\nuse in connection with television or tapes for use in connection\nwith radio broadcasting, any patent, trade mark, design or\nmodel, plan, secret formula or process, or for the use of, or the\nright to use, industrial, commercial or scientific equipment, or\nfor information concerning industrial, commercial or scientific\nexperience." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-060", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 307.8522445170322, 330.8196974679382, 536.5266635557629, 424.6672936534035 ], "source_line_ids": [ "pdf-009-line-050", "pdf-009-line-052", "pdf-009-line-054", "pdf-009-line-056", "pdf-009-line-058", "pdf-009-line-060", "pdf-009-line-062", "pdf-009-line-064", "pdf-009-line-066", "pdf-009-line-068" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00827", "p009-tsv00828", "p009-tsv00829", "p009-tsv00830", "p009-tsv00831", "p009-tsv00832", "p009-tsv00833", "p009-tsv00834", "p009-tsv00835", "p009-tsv00836", "p009-tsv00837", "p009-tsv00838", "p009-tsv00839", "p009-tsv00841", "p009-tsv00842", "p009-tsv00843", "p009-tsv00844", "p009-tsv00845", "p009-tsv00846", "p009-tsv00847", "p009-tsv00848", "p009-tsv00849", "p009-tsv00850", "p009-tsv00851", "p009-tsv00853", "p009-tsv00854", "p009-tsv00855", "p009-tsv00856", "p009-tsv00857", "p009-tsv00858", "p009-tsv00859", "p009-tsv00860", "p009-tsv00861", "p009-tsv00863", "p009-tsv00864", "p009-tsv00865", "p009-tsv00866", "p009-tsv00867", "p009-tsv00868", "p009-tsv00869", "p009-tsv00870", "p009-tsv00871", "p009-tsv00872", "p009-tsv00874", "p009-tsv00875", "p009-tsv00876", "p009-tsv00877", "p009-tsv00878", "p009-tsv00879", "p009-tsv00880", "p009-tsv00881", "p009-tsv00882", "p009-tsv00883", "p009-tsv00885", "p009-tsv00886", "p009-tsv00887", "p009-tsv00888", "p009-tsv00889", "p009-tsv00890", "p009-tsv00891", "p009-tsv00892", "p009-tsv00893", "p009-tsv00895", "p009-tsv00896", "p009-tsv00897", "p009-tsv00898", "p009-tsv00899", "p009-tsv00900", "p009-tsv00901", "p009-tsv00902", "p009-tsv00903", "p009-tsv00904", "p009-tsv00905", "p009-tsv00906", "p009-tsv00908", "p009-tsv00909", "p009-tsv00910", "p009-tsv00911", "p009-tsv00912", "p009-tsv00913", "p009-tsv00914", "p009-tsv00915", "p009-tsv00917", "p009-tsv00918", "p009-tsv00919", "p009-tsv00920", "p009-tsv00921", "p009-tsv00922", "p009-tsv00923", "p009-tsv00924", "p009-tsv00925", "p009-tsv00926", "p009-tsv00927", "p009-tsv00928", "p009-tsv00930", "p009-tsv00931", "p009-tsv00932", "p009-tsv00933", "p009-tsv00934", "p009-tsv00935", "p009-tsv00936", "p009-tsv00937", "p009-tsv00938", "p009-tsv00939" ], "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the\nbeneficial owner of the royalties, being a resident of a Con-\ntracting State, carries on business in the other Contracting\nState in which the royalties arise, through a permanent estab-\nlishment situated therein, or performs in that other State inde-\npendent personal services from a fixed base situated therein,\nand the right or property in respect of which the royalties are\npaid is effectively connected with such permanent estab-\nlishment or fixed base. In such case the provisions of Article 7\nor Article 14, as the case may be, shall apply." }, "pages": [ 9 ], "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the\nbeneficial owner of the royalties, being a resident of a Con-\ntracting State, carries on business in the other Contracting\nState in which the royalties arise, through a permanent estab-\nlishment situated therein, or performs in that other State inde-\npendent personal services from a fixed base situated therein,\nand the right or property in respect of which the royalties are\npaid is effectively connected with such permanent estab-\nlishment or fixed base. In such case the provisions of Article 7\nor Article 14, as the case may be, shall apply." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-009-line-069", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-076", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-082", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-090" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 308.12909006066263, 434.07973692864186, 536.8035090993933, 537.0629398224269 ], "source_line_ids": [ "pdf-009-line-069", "pdf-009-line-071", "pdf-009-line-073", "pdf-009-line-076", "pdf-009-line-077", "pdf-009-line-079", "pdf-009-line-082", "pdf-009-line-083", "pdf-009-line-085", "pdf-009-line-088", "pdf-009-line-090" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv00943", "p009-tsv00944", "p009-tsv00945", "p009-tsv00946", "p009-tsv00947", "p009-tsv00948", "p009-tsv00949", "p009-tsv00950", "p009-tsv00951", "p009-tsv00952", "p009-tsv00953", "p009-tsv00955", "p009-tsv00956", "p009-tsv00957", "p009-tsv00958", "p009-tsv00959", "p009-tsv00960", "p009-tsv00961", "p009-tsv00962", "p009-tsv00963", "p009-tsv00964", "p009-tsv00965", "p009-tsv00966", "p009-tsv00968", "p009-tsv00969", "p009-tsv00970", "p009-tsv00971", "p009-tsv00972", "p009-tsv00973", "p009-tsv00974", "p009-tsv00975", "p009-tsv00976", "p009-tsv00977", "p009-tsv00978", "p009-tsv00980", "p009-tsv00981", "p009-tsv00982", "p009-tsv00983", "p009-tsv00984", "p009-tsv00985", "p009-tsv00986", "p009-tsv00987", "p009-tsv00988", "p009-tsv00989", "p009-tsv00990", "p009-tsv00992", "p009-tsv00993", "p009-tsv00994", "p009-tsv00995", "p009-tsv00996", "p009-tsv00997", "p009-tsv00998", "p009-tsv00999", "p009-tsv01000", "p009-tsv01001", "p009-tsv01002", "p009-tsv01003", "p009-tsv01005", "p009-tsv01006", "p009-tsv01007", "p009-tsv01008", "p009-tsv01009", "p009-tsv01010", "p009-tsv01011", "p009-tsv01012", "p009-tsv01013", "p009-tsv01014", "p009-tsv01016", "p009-tsv01017", "p009-tsv01018", "p009-tsv01019", "p009-tsv01020", "p009-tsv01021", "p009-tsv01022", "p009-tsv01023", "p009-tsv01024", "p009-tsv01025", "p009-tsv01026", "p009-tsv01028", "p009-tsv01029", "p009-tsv01030", "p009-tsv01031", "p009-tsv01032", "p009-tsv01033", "p009-tsv01034", "p009-tsv01035", "p009-tsv01036", "p009-tsv01038", "p009-tsv01039", "p009-tsv01040", "p009-tsv01041", "p009-tsv01042", "p009-tsv01043", "p009-tsv01044", "p009-tsv01045", "p009-tsv01046", "p009-tsv01047", "p009-tsv01048", "p009-tsv01049", "p009-tsv01051", "p009-tsv01052", "p009-tsv01053", "p009-tsv01054", "p009-tsv01055", "p009-tsv01056", "p009-tsv01057", "p009-tsv01058", "p009-tsv01059", "p009-tsv01061", "p009-tsv01062", "p009-tsv01063" ], "text": "(5) Royalties shall be deemed to arise in a Contracting State\nwhen the payer is that State itself, a “Land”, a political sub-\ndivision, a local authority or a resident of that State. Where,\nhowever, the person paying the royalties, whether he is a resi-\ndent of a Contracting State or not, has in a Contracting State\na permanent establishment or a fixed base in connection with\nwhich the liability to pay the royalties was incurred, and such\nroyalties are borne by such permanent establishment or fixed\nbase, then such royalties shall be deemed to arise in the Con-\ntracting State in which the permanent establishment or fixed\nbase is situated." }, "pages": [ 9 ], "text": "(5) Royalties shall be deemed to arise in a Contracting State\nwhen the payer is that State itself, a “Land”, a political sub-\ndivision, a local authority or a resident of that State. Where,\nhowever, the person paying the royalties, whether he is a resi-\ndent of a Contracting State or not, has in a Contracting State\na permanent establishment or a fixed base in connection with\nwhich the liability to pay the royalties was incurred, and such\nroyalties are borne by such permanent establishment or fixed\nbase, then such royalties shall be deemed to arise in the Con-\ntracting State in which the permanent establishment or fixed\nbase is situated." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-009-line-093", "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-113" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 310.343854409706, 562.5319039789543, 539.0182734484367, 667.4529628411707 ], "source_line_ids": [ "pdf-009-line-093", "pdf-009-line-095", "pdf-009-line-097", "pdf-009-line-099", "pdf-009-line-101", "pdf-009-line-103", "pdf-009-line-105", "pdf-009-line-107", "pdf-009-line-109", "pdf-009-line-111", "pdf-009-line-113" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01067", "p009-tsv01068", "p009-tsv01069", "p009-tsv01070", "p009-tsv01071", "p009-tsv01072", "p009-tsv01073", "p009-tsv01074", "p009-tsv01075", "p009-tsv01076", "p009-tsv01078", "p009-tsv01079", "p009-tsv01080", "p009-tsv01081", "p009-tsv01082", "p009-tsv01083", "p009-tsv01084", "p009-tsv01085", "p009-tsv01086", "p009-tsv01087", "p009-tsv01088", "p009-tsv01090", "p009-tsv01091", "p009-tsv01092", "p009-tsv01093", "p009-tsv01094", "p009-tsv01095", "p009-tsv01096", "p009-tsv01097", "p009-tsv01098", "p009-tsv01099", "p009-tsv01101", "p009-tsv01102", "p009-tsv01103", "p009-tsv01104", "p009-tsv01105", "p009-tsv01106", "p009-tsv01107", "p009-tsv01108", "p009-tsv01109", "p009-tsv01110", "p009-tsv01111", "p009-tsv01112", "p009-tsv01114", "p009-tsv01115", "p009-tsv01116", "p009-tsv01117", "p009-tsv01118", "p009-tsv01119", "p009-tsv01120", "p009-tsv01121", "p009-tsv01122", "p009-tsv01123", "p009-tsv01124", "p009-tsv01126", "p009-tsv01127", "p009-tsv01128", "p009-tsv01129", "p009-tsv01130", "p009-tsv01131", "p009-tsv01132", "p009-tsv01133", "p009-tsv01134", "p009-tsv01135", "p009-tsv01137", "p009-tsv01138", "p009-tsv01139", "p009-tsv01140", "p009-tsv01141", "p009-tsv01142", "p009-tsv01143", "p009-tsv01144", "p009-tsv01145", "p009-tsv01146", "p009-tsv01147", "p009-tsv01149", "p009-tsv01150", "p009-tsv01151", "p009-tsv01152", "p009-tsv01153", "p009-tsv01154", "p009-tsv01155", "p009-tsv01156", "p009-tsv01157", "p009-tsv01158", "p009-tsv01159", "p009-tsv01161", "p009-tsv01162", "p009-tsv01163", "p009-tsv01164", "p009-tsv01165", "p009-tsv01166", "p009-tsv01167", "p009-tsv01168", "p009-tsv01169", "p009-tsv01170", "p009-tsv01172", "p009-tsv01173", "p009-tsv01174", "p009-tsv01175", "p009-tsv01176", "p009-tsv01177", "p009-tsv01178", "p009-tsv01179", "p009-tsv01180", "p009-tsv01181", "p009-tsv01182", "p009-tsv01184" ], "text": "(6) Where, by reason of a special relationship between the\npayer and the beneficial owner or between both of them and\nsome other person, the amount of the royalties, having regard\nto the use, right or information for which they are paid, exceeds\nthe amount which would have been agreed upon by the payer\nand the beneficial owner in the absence of such relationship,\nthe provisions of this Article shall appty only to the last-men-\ntioned amount. In such case, the excess part of the payments\nshall remain taxable according to the laws of each Contracting\nState, due regard being had to the other provisions of this\nAgreement." }, "pages": [ 9 ], "text": "(6) Where, by reason of a special relationship between the\npayer and the beneficial owner or between both of them and\nsome other person, the amount of the royalties, having regard\nto the use, right or information for which they are paid, exceeds\nthe amount which would have been agreed upon by the payer\nand the beneficial owner in the absence of such relationship,\nthe provisions of this Article shall appty only to the last-men-\ntioned amount. In such case, the excess part of the payments\nshall remain taxable according to the laws of each Contracting\nState, due regard being had to the other provisions of this\nAgreement." } ], "title": "Article 12\nRoyalties" }, { "body_sha256": "3adcb669e3b4c747bfbee0b32087363ddecdc7e2ce00a12da060a9577d7e03a3", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124" ], "source_page": 9, "source_pages": [ 9 ], "source_spans": [ { "bbox": [ 309.5133177788147, 701.2270240052613, 537.6340457302847, 736.9389411377836 ], "source_line_ids": [ "pdf-009-line-118", "pdf-009-line-120", "pdf-009-line-122", "pdf-009-line-124" ], "source_page": 9 } ], "source_word_ids": [ "p009-tsv01200", "p009-tsv01201", "p009-tsv01202", "p009-tsv01203", "p009-tsv01204", "p009-tsv01205", "p009-tsv01206", "p009-tsv01207", "p009-tsv01208", "p009-tsv01209", "p009-tsv01210", "p009-tsv01212", "p009-tsv01213", "p009-tsv01214", "p009-tsv01215", "p009-tsv01216", "p009-tsv01217", "p009-tsv01218", "p009-tsv01219", "p009-tsv01220", "p009-tsv01221", "p009-tsv01222", "p009-tsv01223", "p009-tsv01225", "p009-tsv01226", "p009-tsv01227", "p009-tsv01228", "p009-tsv01229", "p009-tsv01230", "p009-tsv01231", "p009-tsv01232", "p009-tsv01233", "p009-tsv01234", "p009-tsv01235", "p009-tsv01237", "p009-tsv01238", "p009-tsv01239" ], "text": "(1) Income or gains derived by a resident of a Contracting\nState from the alienation of real property referred to in Article 6\nand situated in the other Contracting State may be taxed in\nthat other State." }, "pages": [ 9 ], "text": "(1) Income or gains derived by a resident of a Contracting\nState from the alienation of real property referred to in Article 6\nand situated in the other Contracting State may be taxed in\nthat other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130", "pdf-010-line-002", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015" ], "source_page": 9, "source_pages": [ 9, 10 ], "source_spans": [ { "bbox": [ 309.5133177788147, 742.1988359092404, 537.9108912739151, 770.9898388687932 ], "source_line_ids": [ "pdf-009-line-126", "pdf-009-line-128", "pdf-009-line-130" ], "source_page": 9 }, { "bbox": [ 312.8354643023799, 66.44077606050641, 543.4478021465235, 131.77420585333772 ], "source_line_ids": [ "pdf-010-line-002", "pdf-010-line-005", "pdf-010-line-007", "pdf-010-line-009", "pdf-010-line-011", "pdf-010-line-013", "pdf-010-line-015" ], "source_page": 10 } ], "source_word_ids": [ "p009-tsv01243", "p009-tsv01244", "p009-tsv01245", "p009-tsv01246", "p009-tsv01247", "p009-tsv01248", "p009-tsv01249", "p009-tsv01250", "p009-tsv01251", "p009-tsv01252", "p009-tsv01254", "p009-tsv01255", "p009-tsv01256", "p009-tsv01257", "p009-tsv01258", "p009-tsv01259", "p009-tsv01260", "p009-tsv01261", "p009-tsv01262", "p009-tsv01263", "p009-tsv01265", "p009-tsv01266", "p009-tsv01267", "p009-tsv01268", "p009-tsv01269", "p009-tsv01270", "p009-tsv01271", "p009-tsv01272", "p009-tsv01273", "p009-tsv01274", "p009-tsv01275", "p010-tsv00563", "p010-tsv00564", "p010-tsv00565", "p010-tsv00566", "p010-tsv00567", "p010-tsv00568", "p010-tsv00569", "p010-tsv00570", "p010-tsv00571", "p010-tsv00572", "p010-tsv00574", "p010-tsv00575", "p010-tsv00576", "p010-tsv00577", "p010-tsv00578", "p010-tsv00579", "p010-tsv00580", "p010-tsv00581", "p010-tsv00582", "p010-tsv00583", "p010-tsv00584", "p010-tsv00585", "p010-tsv00587", "p010-tsv00588", "p010-tsv00589", "p010-tsv00590", "p010-tsv00591", "p010-tsv00592", "p010-tsv00593", "p010-tsv00594", "p010-tsv00595", "p010-tsv00597", "p010-tsv00598", "p010-tsv00599", "p010-tsv00600", "p010-tsv00601", "p010-tsv00602", "p010-tsv00603", "p010-tsv00604", "p010-tsv00606", "p010-tsv00607", "p010-tsv00608", "p010-tsv00609", "p010-tsv00610", "p010-tsv00611", "p010-tsv00612", "p010-tsv00613", "p010-tsv00614", "p010-tsv00616", "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" ], "text": "(2) Income or gains from the alienation of personal property\nforming part of the business property of a permanent estab-\nlishment which an enterprise of a Contracting State has in the\nother Contracting State or of personal property pertaining to a\nfixed base available to a resident of a Contracting State in the\nother Contracting State for the purpose of performing inde-\npendent personal services, including such gains from the\nalienation of such a permanent establishment (alone or with\nthe whole enterprise) or of such fixed base, may be taxed in\nthat other State." }, "pages": [ 9, 10 ], "text": "(2) Income or gains from the alienation of personal property\nforming part of the business property of a permanent estab-\nlishment which an enterprise of a Contracting State has in the\nother Contracting State or of personal property pertaining to a\nfixed base available to a resident of a Contracting State in the\nother Contracting State for the purpose of performing inde-\npendent personal services, including such gains from the\nalienation of such a permanent establishment (alone or with\nthe whole enterprise) or of such fixed base, may be taxed in\nthat other State." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.8354643023799, 148.38439986846433, 542.6172655156323, 195.1697796777376 ], "source_line_ids": [ "pdf-010-line-018", "pdf-010-line-020", "pdf-010-line-022", "pdf-010-line-024", "pdf-010-line-026" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00635", "p010-tsv00636", "p010-tsv00637", "p010-tsv00638", "p010-tsv00639", "p010-tsv00640", "p010-tsv00641", "p010-tsv00642", "p010-tsv00643", "p010-tsv00644", "p010-tsv00645", "p010-tsv00647", "p010-tsv00648", "p010-tsv00649", "p010-tsv00650", "p010-tsv00651", "p010-tsv00652", "p010-tsv00653", "p010-tsv00654", "p010-tsv00656", "p010-tsv00657", "p010-tsv00658", "p010-tsv00659", "p010-tsv00660", "p010-tsv00661", "p010-tsv00662", "p010-tsv00663", "p010-tsv00664", "p010-tsv00665", "p010-tsv00666", "p010-tsv00667", "p010-tsv00669", "p010-tsv00670", "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" ], "text": "(3) Income or gains from the alienation of ships or aircraft\noperated in international traffic or personal property pertaining\nto the operation of such ships or aircraft shall be taxable only\nin the Contracting State in which the place of effective man-\nagement of the enterprise is situated." }, "pages": [ 10 ], "text": "(3) Income or gains from the alienation of ships or aircraft\noperated in international traffic or personal property pertaining\nto the operation of such ships or aircraft shall be taxable only\nin the Contracting State in which the place of effective man-\nagement of the enterprise is situated." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-line-029", "pdf-010-line-031", "pdf-010-line-033" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 311.7280821278581, 210.67262742518906, 541.5098833411106, 237.8026109832292 ], "source_line_ids": [ "pdf-010-line-029", "pdf-010-line-031", "pdf-010-line-033" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00690", "p010-tsv00691", "p010-tsv00692", "p010-tsv00693", "p010-tsv00694", "p010-tsv00695", "p010-tsv00696", "p010-tsv00697", "p010-tsv00698", "p010-tsv00699", "p010-tsv00700", "p010-tsv00702", "p010-tsv00703", "p010-tsv00704", "p010-tsv00705", "p010-tsv00706", "p010-tsv00707", "p010-tsv00708", "p010-tsv00709", "p010-tsv00710", "p010-tsv00711", "p010-tsv00712", "p010-tsv00713", "p010-tsv00714", "p010-tsv00716", "p010-tsv00717", "p010-tsv00718", "p010-tsv00719", "p010-tsv00720", "p010-tsv00721", "p010-tsv00722", "p010-tsv00723", "p010-tsv00724", "p010-tsv00725", "p010-tsv00726" ], "text": "(4) Income or gains from the alienation of any property, other\nthan that referred to in paragraphs 1 to 3, shall be taxable only\nin the Contracting State of which the alienator is a resident." }, "pages": [ 10 ], "text": "(4) Income or gains from the alienation of any property, other\nthan that referred to in paragraphs 1 to 3, shall be taxable only\nin the Contracting State of which the alienator is a resident." } ], "title": "Article 13\nincome from the Alienation of Property" }, { "body_sha256": "65dffc91c758f5126332a50ec271e802cd88dc81d12f0ff1a340b33c3a34ab93", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.28177321511896, 294.8309437684972, 542.3404199720019, 360.7180466951661 ], "source_line_ids": [ "pdf-010-line-040", "pdf-010-line-042", "pdf-010-line-044", "pdf-010-line-046", "pdf-010-line-048", "pdf-010-line-050", "pdf-010-line-052" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00739", "p010-tsv00740", "p010-tsv00741", "p010-tsv00742", "p010-tsv00743", "p010-tsv00744", "p010-tsv00745", "p010-tsv00746", "p010-tsv00747", "p010-tsv00748", "p010-tsv00749", "p010-tsv00750", "p010-tsv00752", "p010-tsv00753", "p010-tsv00754", "p010-tsv00755", "p010-tsv00756", "p010-tsv00757", "p010-tsv00758", "p010-tsv00759", "p010-tsv00760", "p010-tsv00761", "p010-tsv00763", "p010-tsv00764", "p010-tsv00765", "p010-tsv00766", "p010-tsv00767", "p010-tsv00768", "p010-tsv00769", "p010-tsv00770", "p010-tsv00771", "p010-tsv00772", "p010-tsv00773", "p010-tsv00775", "p010-tsv00776", "p010-tsv00777", "p010-tsv00778", "p010-tsv00779", "p010-tsv00780", "p010-tsv00781", "p010-tsv00782", "p010-tsv00783", "p010-tsv00784", "p010-tsv00785", "p010-tsv00786", "p010-tsv00788", "p010-tsv00789", "p010-tsv00790", "p010-tsv00791", "p010-tsv00792", "p010-tsv00793", "p010-tsv00794", "p010-tsv00795", "p010-tsv00796", "p010-tsv00797", "p010-tsv00798", "p010-tsv00800", "p010-tsv00801", "p010-tsv00802", "p010-tsv00803", "p010-tsv00804", "p010-tsv00805", "p010-tsv00806", "p010-tsv00807", "p010-tsv00808", "p010-tsv00809", "p010-tsv00810", "p010-tsv00811", "p010-tsv00812", "p010-tsv00814", "p010-tsv00815", "p010-tsv00816", "p010-tsv00817", "p010-tsv00818", "p010-tsv00819", "p010-tsv00820", "p010-tsv00821", "p010-tsv00822", "p010-tsv00823", "p010-tsv00824", "p010-tsv00825", "p010-tsv00826", "p010-tsv00827" ], "text": "(1) Income derived by a resident of a Contracting State in re-\nspect of professional services or other activities of an inde-\npendent character shall be taxable only in that State unless he\nhas a fixed base regularly available to him in the other Con-\ntracting State for the purpose of performing his activities. If he\nhas such a fixed base, the income may be taxed in the other\nState but only so much of it as is attributable to that fixed base." }, "pages": [ 10 ], "text": "(1) Income derived by a resident of a Contracting State in re-\nspect of professional services or other activities of an inde-\npendent character shall be taxable only in that State unless he\nhas a fixed base regularly available to him in the other Con-\ntracting State for the purpose of performing his activities. If he\nhas such a fixed base, the income may be taxed in the other\nState but only so much of it as is attributable to that fixed base." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.5586187587494, 385.3565011509372, 542.3404199720019, 422.1757645511345 ], "source_line_ids": [ "pdf-010-line-056", "pdf-010-line-058", "pdf-010-line-060", "pdf-010-line-062" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00831", "p010-tsv00832", "p010-tsv00833", "p010-tsv00834", "p010-tsv00835", "p010-tsv00836", "p010-tsv00837", "p010-tsv00838", "p010-tsv00840", "p010-tsv00841", "p010-tsv00842", "p010-tsv00843", "p010-tsv00844", "p010-tsv00845", "p010-tsv00846", "p010-tsv00848", "p010-tsv00849", "p010-tsv00850", "p010-tsv00851", "p010-tsv00852", "p010-tsv00853", "p010-tsv00854", "p010-tsv00855", "p010-tsv00856", "p010-tsv00858", "p010-tsv00859", "p010-tsv00860", "p010-tsv00861", "p010-tsv00862", "p010-tsv00863" ], "text": "(2) The term \"professional services” includes especially in-\ndependent scientific, literary, artistic, educational or teaching\nactivities as well as the independent activities of physicians,\nlawyers, engineers, architects, dentists and accountants." }, "pages": [ 10 ], "text": "(2) The term \"professional services” includes especially in-\ndependent scientific, literary, artistic, educational or teaching\nactivities as well as the independent activities of physicians,\nlawyers, engineers, architects, dentists and accountants." } ], "title": "Article 14\nIndependent Personal Services" }, { "body_sha256": "2fa6c8700502d1a2c46dadcf0f6e103a314b8442a1d1f59b802fcac0de203c68", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "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" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 312.28177321511896, 484.46399210785927, 542.0635744283715, 548.6900756330155 ], "source_line_ids": [ "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" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00876", "p010-tsv00877", "p010-tsv00878", "p010-tsv00879", "p010-tsv00880", "p010-tsv00881", "p010-tsv00882", "p010-tsv00883", "p010-tsv00884", "p010-tsv00885", "p010-tsv00886", "p010-tsv00887", "p010-tsv00889", "p010-tsv00890", "p010-tsv00891", "p010-tsv00892", "p010-tsv00893", "p010-tsv00894", "p010-tsv00895", "p010-tsv00896", "p010-tsv00897", "p010-tsv00898", "p010-tsv00900", "p010-tsv00901", "p010-tsv00902", "p010-tsv00903", "p010-tsv00904", "p010-tsv00905", "p010-tsv00906", "p010-tsv00907", "p010-tsv00908", "p010-tsv00909", "p010-tsv00910", "p010-tsv00912", "p010-tsv00913", "p010-tsv00914", "p010-tsv00915", "p010-tsv00916", "p010-tsv00917", "p010-tsv00918", "p010-tsv00919", "p010-tsv00920", "p010-tsv00921", "p010-tsv00922", "p010-tsv00924", "p010-tsv00925", "p010-tsv00926", "p010-tsv00927", "p010-tsv00928", "p010-tsv00929", "p010-tsv00930", "p010-tsv00931", "p010-tsv00932", "p010-tsv00933", "p010-tsv00934", "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" ], "text": "(1) Subject to the provisions of Articles 16, 18 and 19, sal-\naries, wages and other similar remuneration derived by a resi-\ndent of a Contracting State in respect of an employment shall\nbe taxable only in the State unless the employment is exer-\ncised in the other Contracting State. If the employment is so\nexercised, such remuneration as is derived therefrom may be\ntaxed in that other State." }, "pages": [ 10 ], "text": "(1) Subject to the provisions of Articles 16, 18 and 19, sal-\naries, wages and other similar remuneration derived by a resi-\ndent of a Contracting State in respect of an employment shall\nbe taxable only in the State unless the employment is exer-\ncised in the other Contracting State. If the employment is so\nexercised, such remuneration as is derived therefrom may be\ntaxed in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 311.1743910405973, 555.8878263729036, 541.786728884741, 701.5038605721803 ], "source_line_ids": [ "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-095", "pdf-010-line-097", "pdf-010-line-099", "pdf-010-line-103", "pdf-010-line-105", "pdf-010-line-107" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv00954", "p010-tsv00955", "p010-tsv00956", "p010-tsv00957", "p010-tsv00958", "p010-tsv00959", "p010-tsv00960", "p010-tsv00961", "p010-tsv00963", "p010-tsv00964", "p010-tsv00965", "p010-tsv00966", "p010-tsv00967", "p010-tsv00968", "p010-tsv00969", "p010-tsv00970", "p010-tsv00971", "p010-tsv00972", "p010-tsv00973", "p010-tsv00974", "p010-tsv00976", "p010-tsv00977", "p010-tsv00978", "p010-tsv00979", "p010-tsv00980", "p010-tsv00981", "p010-tsv00982", "p010-tsv00983", "p010-tsv00984", "p010-tsv00986", "p010-tsv00987", "p010-tsv00988", "p010-tsv00989", "p010-tsv00990", "p010-tsv00991", "p010-tsv00992", "p010-tsv00993", "p010-tsv00997", "p010-tsv00998", "p010-tsv00999", "p010-tsv01000", "p010-tsv01001", "p010-tsv01002", "p010-tsv01003", "p010-tsv01004", "p010-tsv01005", "p010-tsv01006", "p010-tsv01007", "p010-tsv01008", "p010-tsv01009", "p010-tsv01011", "p010-tsv01012", "p010-tsv01013", "p010-tsv01014", "p010-tsv01015", "p010-tsv01016", "p010-tsv01017", "p010-tsv01018", "p010-tsv01019", "p010-tsv01020", "p010-tsv01021", "p010-tsv01023", "p010-tsv01024", "p010-tsv01025", "p010-tsv01026", "p010-tsv01030", "p010-tsv01031", "p010-tsv01032", "p010-tsv01033", "p010-tsv01034", "p010-tsv01035", "p010-tsv01036", "p010-tsv01037", "p010-tsv01038", "p010-tsv01039", "p010-tsv01040", "p010-tsv01041", "p010-tsv01043", "p010-tsv01044", "p010-tsv01045", "p010-tsv01046", "p010-tsv01047", "p010-tsv01048", "p010-tsv01049", "p010-tsv01050", "p010-tsv01051", "p010-tsv01052", "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-tsv01077", "p010-tsv01078", "p010-tsv01080" ], "text": "(2) Notwithstanding the provisions of paragraph 1, remuner-\nation derived by a resident of a Contracting State in respect of\nan employment exercised in the other Contracting State shall\nbe taxable only in the first-mentioned State if:\na) the recipient is present in the other State for a period or\nperiods not exceeding in the aggregate 183 days in the fis-\ncal year concerned, and\nb) the remuneration is paid by, or on behalf of, an employer\nwho is not a resident of the other State, and\nc) the remuneration is not borne by a permanent establish-\nment or a fixed base which the employer has in the other\nState." }, "pages": [ 10 ], "text": "(2) Notwithstanding the provisions of paragraph 1, remuner-\nation derived by a resident of a Contracting State in respect of\nan employment exercised in the other Contracting State shall\nbe taxable only in the first-mentioned State if:\na) the recipient is present in the other State for a period or\nperiods not exceeding in the aggregate 183 days in the fis-\ncal year concerned, and\nb) the remuneration is paid by, or on behalf of, an employer\nwho is not a resident of the other State, and\nc) the remuneration is not borne by a permanent establish-\nment or a fixed base which the employer has in the other\nState." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-112", "pdf-010-line-115", "pdf-010-line-117" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 309.5133177788147, 710.9163038474186, 538.7414279048063, 757.1480105228544 ], "source_line_ids": [ "pdf-010-line-109", "pdf-010-line-111", "pdf-010-line-112", "pdf-010-line-115", "pdf-010-line-117" ], "source_page": 10 } ], "source_word_ids": [ "p010-tsv01084", "p010-tsv01085", "p010-tsv01086", "p010-tsv01087", "p010-tsv01088", "p010-tsv01089", "p010-tsv01090", "p010-tsv01091", "p010-tsv01093", "p010-tsv01094", "p010-tsv01095", "p010-tsv01096", "p010-tsv01097", "p010-tsv01098", "p010-tsv01099", "p010-tsv01100", "p010-tsv01102", "p010-tsv01103", "p010-tsv01104", "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-tsv01124", "p010-tsv01126", "p010-tsv01127", "p010-tsv01128", "p010-tsv01129", "p010-tsv01130", "p010-tsv01131" ], "text": "(3) Notwithstanding the preceding provisions of this Article,\nremuneration derived in respect of an employment exercised\naboard a ship or aircraft operated in international traffic may be\ntaxed in the Contracting State in which the place of effective\nmanagement of the enterprise is situated." }, "pages": [ 10 ], "text": "(3) Notwithstanding the preceding provisions of this Article,\nremuneration derived in respect of an employment exercised\naboard a ship or aircraft operated in international traffic may be\ntaxed in the Contracting State in which the place of effective\nmanagement of the enterprise is situated." } ], "title": "Article 15\nDependent Personal Services" }, { "body_sha256": "14ac7ff4ec38a3386ab37ea80804b9aa36a4654d384335607877f443e76902d3", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-011-line-008", "pdf-011-line-010", "pdf-011-line-012", "pdf-011-line-014" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 306.46801679888006, 97.44647155540942, 535.1424358376108, 134.26573495560672 ], "source_line_ids": [ "pdf-011-line-008", "pdf-011-line-010", "pdf-011-line-012", "pdf-011-line-014" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00547", "p011-tsv00548", "p011-tsv00549", "p011-tsv00550", "p011-tsv00551", "p011-tsv00552", "p011-tsv00553", "p011-tsv00554", "p011-tsv00555", "p011-tsv00556", "p011-tsv00558", "p011-tsv00559", "p011-tsv00560", "p011-tsv00561", "p011-tsv00562", "p011-tsv00563", "p011-tsv00564", "p011-tsv00565", "p011-tsv00566", "p011-tsv00567", "p011-tsv00568", "p011-tsv00569", "p011-tsv00570", "p011-tsv00572", "p011-tsv00573", "p011-tsv00574", "p011-tsv00575", "p011-tsv00576", "p011-tsv00577", "p011-tsv00578", "p011-tsv00579", "p011-tsv00580", "p011-tsv00581", "p011-tsv00582", "p011-tsv00583", "p011-tsv00584", "p011-tsv00586", "p011-tsv00587", "p011-tsv00588", "p011-tsv00589", "p011-tsv00590", "p011-tsv00591", "p011-tsv00592", "p011-tsv00593", "p011-tsv00594" ], "text": "Directors’ fees and other similar payments derived by a resi-\ndent of a Contracting State in his capacity as a member of the\nboard of directors of a company which is a resident of the other\nContracting State may be taxed in that other State." }, "pages": [ 11 ], "text": "Directors’ fees and other similar payments derived by a resi-\ndent of a Contracting State in his capacity as a member of the\nboard of directors of a company which is a resident of the other\nContracting State may be taxed in that other State." } ], "title": "Article 16\nDirectors’ Fees" }, { "body_sha256": "7cbe06aa4dea79111adbd18816d325ca720161e566d690980efccf6ae678b98a", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-021", "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 308.68278114792344, 188.80253863860574, 537.3572001866543, 243.61617888852354 ], "source_line_ids": [ "pdf-011-line-021", "pdf-011-line-023", "pdf-011-line-025", "pdf-011-line-027", "pdf-011-line-029", "pdf-011-line-031" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00607", "p011-tsv00608", "p011-tsv00609", "p011-tsv00610", "p011-tsv00611", "p011-tsv00612", "p011-tsv00613", "p011-tsv00614", "p011-tsv00615", "p011-tsv00616", "p011-tsv00618", "p011-tsv00619", "p011-tsv00620", "p011-tsv00621", "p011-tsv00622", "p011-tsv00623", "p011-tsv00624", "p011-tsv00625", "p011-tsv00626", "p011-tsv00627", "p011-tsv00628", "p011-tsv00629", "p011-tsv00631", "p011-tsv00632", "p011-tsv00633", "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-tsv00652", "p011-tsv00653", "p011-tsv00654", "p011-tsv00656", "p011-tsv00657", "p011-tsv00658", "p011-tsv00659", "p011-tsv00660", "p011-tsv00661", "p011-tsv00662", "p011-tsv00663", "p011-tsv00664", "p011-tsv00665", "p011-tsv00666", "p011-tsv00668", "p011-tsv00669", "p011-tsv00670", "p011-tsv00671" ], "text": "(1) Notwithstanding the provisions of Articles 14 and 15, in-\ncome derived by a resident of a Contracting State as an enter-\ntainer, such as a theatre, motion picture, radio or television art-\niste, or a musician, or as an athlete, from his personal activities\nas such exercised in the other Contracting State, may be taxed\nin that other State." }, "pages": [ 11 ], "text": "(1) Notwithstanding the provisions of Articles 14 and 15, in-\ncome derived by a resident of a Contracting State as an enter-\ntainer, such as a theatre, motion picture, radio or television art-\niste, or a musician, or as an athlete, from his personal activities\nas such exercised in the other Contracting State, may be taxed\nin that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-033", "pdf-011-line-036", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-042", "pdf-011-line-043" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 308.405935604293, 250.81392962841173, 537.3572001866543, 305.9044064452483 ], "source_line_ids": [ "pdf-011-line-033", "pdf-011-line-036", "pdf-011-line-037", "pdf-011-line-039", "pdf-011-line-042", "pdf-011-line-043" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00675", "p011-tsv00676", "p011-tsv00677", "p011-tsv00678", "p011-tsv00679", "p011-tsv00680", "p011-tsv00681", "p011-tsv00682", "p011-tsv00683", "p011-tsv00685", "p011-tsv00686", "p011-tsv00687", "p011-tsv00688", "p011-tsv00689", "p011-tsv00690", "p011-tsv00691", "p011-tsv00692", "p011-tsv00693", "p011-tsv00694", "p011-tsv00695", "p011-tsv00696", "p011-tsv00698", "p011-tsv00699", "p011-tsv00700", "p011-tsv00701", "p011-tsv00702", "p011-tsv00703", "p011-tsv00704", "p011-tsv00705", "p011-tsv00706", "p011-tsv00707", "p011-tsv00708", "p011-tsv00710", "p011-tsv00711", "p011-tsv00712", "p011-tsv00713", "p011-tsv00714", "p011-tsv00715", "p011-tsv00716", "p011-tsv00717", "p011-tsv00718", "p011-tsv00720", "p011-tsv00721", "p011-tsv00722", "p011-tsv00723", "p011-tsv00724", "p011-tsv00725", "p011-tsv00726", "p011-tsv00727", "p011-tsv00728", "p011-tsv00729", "p011-tsv00730", "p011-tsv00731", "p011-tsv00732", "p011-tsv00734", "p011-tsv00735", "p011-tsv00736", "p011-tsv00737", "p011-tsv00738", "p011-tsv00739", "p011-tsv00740", "p011-tsv00741" ], "text": "(2) Where income in respect of personal activities exercised\nby an entertainer or an athlete in his capacity as such accrues\nnot to the entertainer or athlete himself but to another person,\nthat income may, notwithstanding the provisions of Articles 7,\n14 and 15, be taxed in the Contracting State in which the ac-\ntivities of the entertainer or athlete are exercised." }, "pages": [ 11 ], "text": "(2) Where income in respect of personal activities exercised\nby an entertainer or an athlete in his capacity as such accrues\nnot to the entertainer or athlete himself but to another person,\nthat income may, notwithstanding the provisions of Articles 7,\n14 and 15, be taxed in the Contracting State in which the ac-\ntivities of the entertainer or athlete are exercised." } ], "title": "Article 17\nArtistes and Athletes" }, { "body_sha256": "41775980c12b5feeaf26f49e450380b5db18ff1ad9f81451b1dbff0a47885f17", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 309.5133177788147, 355.18131535679055, 538.4645823611759, 391.723742190069 ], "source_line_ids": [ "pdf-011-line-049", "pdf-011-line-051", "pdf-011-line-053", "pdf-011-line-055" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00752", "p011-tsv00753", "p011-tsv00754", "p011-tsv00755", "p011-tsv00756", "p011-tsv00757", "p011-tsv00758", "p011-tsv00759", "p011-tsv00760", "p011-tsv00761", "p011-tsv00762", "p011-tsv00764", "p011-tsv00765", "p011-tsv00766", "p011-tsv00767", "p011-tsv00768", "p011-tsv00769", "p011-tsv00770", "p011-tsv00771", "p011-tsv00772", "p011-tsv00773", "p011-tsv00775", "p011-tsv00776", "p011-tsv00777", "p011-tsv00778", "p011-tsv00779", "p011-tsv00780", "p011-tsv00781", "p011-tsv00782", "p011-tsv00783", "p011-tsv00785", "p011-tsv00786", "p011-tsv00787", "p011-tsv00788", "p011-tsv00789", "p011-tsv00790" ], "text": "(1) Subject to the provisions of paragraph 2 of Article 19,\npensions and other similar remuneration paid to a resident of\na Contracting State in consideration of past employment shall\nbe taxable only in that State." }, "pages": [ 11 ], "text": "(1) Subject to the provisions of paragraph 2 of Article 19,\npensions and other similar remuneration paid to a resident of\na Contracting State in consideration of past employment shall\nbe taxable only in that State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-057", "pdf-011-line-059", "pdf-011-line-061", "pdf-011-line-063", "pdf-011-line-065" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 309.5133177788147, 397.53731009536335, 538.4645823611759, 442.93850707004276 ], "source_line_ids": [ "pdf-011-line-057", "pdf-011-line-059", "pdf-011-line-061", "pdf-011-line-063", "pdf-011-line-065" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00794", "p011-tsv00795", "p011-tsv00796", "p011-tsv00797", "p011-tsv00798", "p011-tsv00799", "p011-tsv00800", "p011-tsv00801", "p011-tsv00803", "p011-tsv00804", "p011-tsv00805", "p011-tsv00806", "p011-tsv00807", "p011-tsv00808", "p011-tsv00809", "p011-tsv00810", "p011-tsv00811", "p011-tsv00813", "p011-tsv00814", "p011-tsv00815", "p011-tsv00816", "p011-tsv00817", "p011-tsv00818", "p011-tsv00819", "p011-tsv00820", "p011-tsv00821", "p011-tsv00822", "p011-tsv00824", "p011-tsv00825", "p011-tsv00826", "p011-tsv00827", "p011-tsv00828", "p011-tsv00829", "p011-tsv00830", "p011-tsv00831", "p011-tsv00832", "p011-tsv00834" ], "text": "(2) Periodic or non-periodic social security pensions and\nother similar allowances received from a Contracting State, a\n“Land”, a political subdivision, a local authority or a govern-\nmental instrumentality thereof, shall be taxable only in that\nState." }, "pages": [ 11 ], "text": "(2) Periodic or non-periodic social security pensions and\nother similar allowances received from a Contracting State, a\n“Land”, a political subdivision, a local authority or a govern-\nmental instrumentality thereof, shall be taxable only in that\nState." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-011-line-067", "pdf-011-line-069", "pdf-011-line-072", "pdf-011-line-073", "pdf-011-line-075", "pdf-011-line-078" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 309.79016332244515, 449.58258467609346, 538.4645823611759, 506.05724432752385 ], "source_line_ids": [ "pdf-011-line-067", "pdf-011-line-069", "pdf-011-line-072", "pdf-011-line-073", "pdf-011-line-075", "pdf-011-line-078" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00838", "p011-tsv00839", "p011-tsv00840", "p011-tsv00841", "p011-tsv00842", "p011-tsv00843", "p011-tsv00844", "p011-tsv00845", "p011-tsv00847", "p011-tsv00848", "p011-tsv00849", "p011-tsv00850", "p011-tsv00851", "p011-tsv00852", "p011-tsv00853", "p011-tsv00854", "p011-tsv00855", "p011-tsv00856", "p011-tsv00858", "p011-tsv00859", "p011-tsv00860", "p011-tsv00861", "p011-tsv00862", "p011-tsv00863", "p011-tsv00864", "p011-tsv00865", "p011-tsv00866", "p011-tsv00868", "p011-tsv00869", "p011-tsv00870", "p011-tsv00871", "p011-tsv00872", "p011-tsv00873", "p011-tsv00874", "p011-tsv00875", "p011-tsv00876", "p011-tsv00877", "p011-tsv00878", "p011-tsv00880", "p011-tsv00881", "p011-tsv00882", "p011-tsv00883", "p011-tsv00884", "p011-tsv00885", "p011-tsv00886", "p011-tsv00887", "p011-tsv00888", "p011-tsv00889", "p011-tsv00890", "p011-tsv00892" ], "text": "(3) Periodic or non-periodic payments received from the\nFederal Republic of Germany, or a “Land” or a governmental\ninstrumentality thereof as compensation for an injury or dam-\nage sustained as a result of hostilities or past political perse-\ncution shall be taxable only in the Federal Republic of Ger-\nmany." }, "pages": [ 11 ], "text": "(3) Periodic or non-periodic payments received from the\nFederal Republic of Germany, or a “Land” or a governmental\ninstrumentality thereof as compensation for an injury or dam-\nage sustained as a result of hostilities or past political perse-\ncution shall be taxable only in the Federal Republic of Ger-\nmany." } ], "title": "Article 18\nPensions" }, { "body_sha256": "231f3cbf6148a10e450075ebf07a89d0fd8bf5d799e2e845744231d1891bc3f9", "id": "article-19", "label": "19", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-011-line-084", "pdf-011-line-087", "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099", "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-105", "pdf-011-line-108" ], "source_page": 11, "source_pages": [ 11 ], "source_spans": [ { "bbox": [ 307.8522445170322, 558.9330286090102, 537.3572001866543, 695.1366195330484 ], "source_line_ids": [ "pdf-011-line-084", "pdf-011-line-087", "pdf-011-line-089", "pdf-011-line-091", "pdf-011-line-093", "pdf-011-line-096", "pdf-011-line-098", "pdf-011-line-099", "pdf-011-line-102", "pdf-011-line-104", "pdf-011-line-105", "pdf-011-line-108" ], "source_page": 11 } ], "source_word_ids": [ "p011-tsv00904", "p011-tsv00905", "p011-tsv00906", "p011-tsv00907", "p011-tsv00908", "p011-tsv00909", "p011-tsv00910", "p011-tsv00911", "p011-tsv00912", "p011-tsv00913", "p011-tsv00914", "p011-tsv00916", "p011-tsv00917", "p011-tsv00918", "p011-tsv00919", "p011-tsv00920", "p011-tsv00921", "p011-tsv00922", "p011-tsv00923", "p011-tsv00924", "p011-tsv00925", "p011-tsv00926", "p011-tsv00928", "p011-tsv00929", "p011-tsv00930", "p011-tsv00931", "p011-tsv00932", "p011-tsv00933", "p011-tsv00934", "p011-tsv00935", "p011-tsv00936", "p011-tsv00937", "p011-tsv00939", "p011-tsv00940", "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-tsv00962", "p011-tsv00963", "p011-tsv00964", "p011-tsv00965", "p011-tsv00966", "p011-tsv00967", "p011-tsv00968", "p011-tsv00969", "p011-tsv00970", "p011-tsv00972", "p011-tsv00973", "p011-tsv00974", "p011-tsv00975", "p011-tsv00976", "p011-tsv00977", "p011-tsv00978", "p011-tsv00979", "p011-tsv00980", "p011-tsv00981", "p011-tsv00982", "p011-tsv00984", "p011-tsv00985", "p011-tsv00986", "p011-tsv00987", "p011-tsv00988", "p011-tsv00989", "p011-tsv00990", "p011-tsv00991", "p011-tsv00992", "p011-tsv00993", "p011-tsv00994", "p011-tsv00996", "p011-tsv00997", "p011-tsv01001", "p011-tsv01002", "p011-tsv01003", "p011-tsv01004", "p011-tsv01005", "p011-tsv01006", "p011-tsv01007", "p011-tsv01008", "p011-tsv01012", "p011-tsv01013", "p011-tsv01014", "p011-tsv01015", "p011-tsv01016", "p011-tsv01017", "p011-tsv01018", "p011-tsv01019", "p011-tsv01020", "p011-tsv01021", "p011-tsv01022", "p011-tsv01023", "p011-tsv01024", "p011-tsv01026", "p011-tsv01027", "p011-tsv01028", "p011-tsv01029", "p011-tsv01030" ], "text": "(1) a) Remuneration, other than a pension, paid by a Con-\ntracting State, a “Land”, a political subdivision or a local auth-\nority thereof to any individual in respect of services rendered\nto that State, a “Land” or political subdivision or local authority\nthereof shall be taxable only in that State.\nb) However, such remuneration shall be taxable only in\nthe other Contracting State if the services are rendered in that\nState and the individual is a resident of that other Contracting\nState who:\ni) is a national of that State; or\nii) did not become a resident of that State solely for the pur-\npose of rendering the services." }, "pages": [ 11 ], "text": "(1) a) Remuneration, other than a pension, paid by a Con-\ntracting State, a “Land”, a political subdivision or a local auth-\nority thereof to any individual in respect of services rendered\nto that State, a “Land” or political subdivision or local authority\nthereof shall be taxable only in that State.\nb) However, such remuneration shall be taxable only in\nthe other Contracting State if the services are rendered in that\nState and the individual is a resident of that other Contracting\nState who:\ni) is a national of that State; or\nii) did not become a resident of that State solely for the pur-\npose of rendering the services." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-118", "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-008" ], "source_page": 11, "source_pages": [ 11, 12 ], "source_spans": [ { "bbox": [ 307.2985534297713, 704.2722262413679, 535.4192813812413, 750.7807694837225 ], "source_line_ids": [ "pdf-011-line-110", "pdf-011-line-112", "pdf-011-line-114", "pdf-011-line-116", "pdf-011-line-118" ], "source_page": 11 }, { "bbox": [ 309.23647223518435, 71.97750739888195, 538.4645823611759, 99.10749095692206 ], "source_line_ids": [ "pdf-012-line-004", "pdf-012-line-005", "pdf-012-line-008" ], "source_page": 12 } ], "source_word_ids": [ "p011-tsv01034", "p011-tsv01035", "p011-tsv01036", "p011-tsv01037", "p011-tsv01038", "p011-tsv01039", "p011-tsv01040", "p011-tsv01041", "p011-tsv01042", "p011-tsv01043", "p011-tsv01044", "p011-tsv01045", "p011-tsv01046", "p011-tsv01048", "p011-tsv01049", "p011-tsv01050", "p011-tsv01051", "p011-tsv01052", "p011-tsv01053", "p011-tsv01054", "p011-tsv01055", "p011-tsv01056", "p011-tsv01057", "p011-tsv01059", "p011-tsv01060", "p011-tsv01061", "p011-tsv01062", "p011-tsv01063", "p011-tsv01064", "p011-tsv01065", "p011-tsv01066", "p011-tsv01067", "p011-tsv01069", "p011-tsv01070", "p011-tsv01071", "p011-tsv01072", "p011-tsv01073", "p011-tsv01074", "p011-tsv01075", "p011-tsv01076", "p011-tsv01077", "p011-tsv01078", "p011-tsv01079", "p011-tsv01081", "p011-tsv01082", "p011-tsv01083", "p011-tsv01084", "p011-tsv01085", "p011-tsv01086", "p011-tsv01087", "p011-tsv01088", "p011-tsv01089", "p012-tsv00547", "p012-tsv00548", "p012-tsv00549", "p012-tsv00550", "p012-tsv00551", "p012-tsv00552", "p012-tsv00553", "p012-tsv00554", "p012-tsv00555", "p012-tsv00556", "p012-tsv00558", "p012-tsv00559", "p012-tsv00560", "p012-tsv00561", "p012-tsv00562", "p012-tsv00563", "p012-tsv00564", "p012-tsv00565", "p012-tsv00566", "p012-tsv00567", "p012-tsv00568", "p012-tsv00569", "p012-tsv00571", "p012-tsv00572", "p012-tsv00573", "p012-tsv00574" ], "text": "(2) a) Any pension paid by, or out of funds created by, a\nContracting State, a “Land”, a political subdivision or a local\nauthority thereof to any individual in respect of services\nrendered to that State, a “Land” or political subdivision or local\nauthority thereof shall be taxable only in that State.\nb) However, such pension shall be taxable only in the\nother Contracting State if the individual is a resident of, and a\nnational of, that State." }, "pages": [ 11, 12 ], "text": "(2) a) Any pension paid by, or out of funds created by, a\nContracting State, a “Land”, a political subdivision or a local\nauthority thereof to any individual in respect of services\nrendered to that State, a “Land” or political subdivision or local\nauthority thereof shall be taxable only in that State.\nb) However, such pension shall be taxable only in the\nother Contracting State if the individual is a resident of, and a\nnational of, that State." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-014", "pdf-012-line-017", "pdf-012-line-019" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 307.5753989734018, 115.44084840512988, 537.6340457302847, 160.5652088128905 ], "source_line_ids": [ "pdf-012-line-011", "pdf-012-line-013", "pdf-012-line-014", "pdf-012-line-017", "pdf-012-line-019" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00578", "p012-tsv00579", "p012-tsv00580", "p012-tsv00581", "p012-tsv00582", "p012-tsv00583", "p012-tsv00584", "p012-tsv00585", "p012-tsv00586", "p012-tsv00587", "p012-tsv00588", "p012-tsv00589", "p012-tsv00591", "p012-tsv00592", "p012-tsv00593", "p012-tsv00594", "p012-tsv00595", "p012-tsv00596", "p012-tsv00597", "p012-tsv00598", "p012-tsv00599", "p012-tsv00601", "p012-tsv00602", "p012-tsv00603", "p012-tsv00604", "p012-tsv00605", "p012-tsv00606", "p012-tsv00607", "p012-tsv00608", "p012-tsv00609", "p012-tsv00611", "p012-tsv00612", "p012-tsv00613", "p012-tsv00614", "p012-tsv00615", "p012-tsv00616", "p012-tsv00617", "p012-tsv00618", "p012-tsv00619", "p012-tsv00620", "p012-tsv00622" ], "text": "(3) The provisions of Articles 15, 16 and 18 shall apply to\nremuneration and pensions in respect of services rendered in\nconnection with any business carried on by a Contracting\nState, a “Land”, a political subdivision or a local authority\nthereof." }, "pages": [ 12 ], "text": "(3) The provisions of Articles 15, 16 and 18 shall apply to\nremuneration and pensions in respect of services rendered in\nconnection with any business carried on by a Contracting\nState, a “Land”, a political subdivision or a local authority\nthereof." } ], "title": "Article 19\nGovernment Service" }, { "body_sha256": "b107fb6f83b6cc17dd8e0b2999dc18dded6d4acf6bbc26c753b9b20f7ac2b34e", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-036" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.46801679888006, 202.64436698454458, 535.972972468502, 266.8704505097008 ], "source_line_ids": [ "pdf-012-line-024", "pdf-012-line-026", "pdf-012-line-028", "pdf-012-line-030", "pdf-012-line-032", "pdf-012-line-034", "pdf-012-line-036" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00636", "p012-tsv00637", "p012-tsv00638", "p012-tsv00639", "p012-tsv00640", "p012-tsv00641", "p012-tsv00642", "p012-tsv00643", "p012-tsv00644", "p012-tsv00645", "p012-tsv00647", "p012-tsv00648", "p012-tsv00649", "p012-tsv00650", "p012-tsv00651", "p012-tsv00652", "p012-tsv00653", "p012-tsv00654", "p012-tsv00655", "p012-tsv00656", "p012-tsv00657", "p012-tsv00659", "p012-tsv00660", "p012-tsv00661", "p012-tsv00662", "p012-tsv00663", "p012-tsv00664", "p012-tsv00665", "p012-tsv00666", "p012-tsv00667", "p012-tsv00668", "p012-tsv00669", "p012-tsv00670", "p012-tsv00672", "p012-tsv00673", "p012-tsv00674", "p012-tsv00675", "p012-tsv00676", "p012-tsv00677", "p012-tsv00678", "p012-tsv00679", "p012-tsv00680", "p012-tsv00681", "p012-tsv00682", "p012-tsv00684", "p012-tsv00685", "p012-tsv00686", "p012-tsv00687", "p012-tsv00688", "p012-tsv00689", "p012-tsv00690", "p012-tsv00691", "p012-tsv00692", "p012-tsv00694", "p012-tsv00695", "p012-tsv00696", "p012-tsv00697", "p012-tsv00698", "p012-tsv00699", "p012-tsv00700", "p012-tsv00701", "p012-tsv00702", "p012-tsv00703", "p012-tsv00704", "p012-tsv00706" ], "text": "(1) Remuneration which a professor or teacher whois a resi-\ndent of a Contracting State and who visits the other Con-\ntracting State for a period not exceeding two years for the pur-\npose of carrying out advanced study or research or of teaching\nat a university, college, school or other educational institution\nreceives for those activities shall not be taxed in that other\nState." }, "pages": [ 12 ], "text": "(1) Remuneration which a professor or teacher whois a resi-\ndent of a Contracting State and who visits the other Con-\ntracting State for a period not exceeding two years for the pur-\npose of carrying out advanced study or research or of teaching\nat a university, college, school or other educational institution\nreceives for those activities shall not be taxed in that other\nState." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-038", "pdf-012-line-040", "pdf-012-line-042", "pdf-012-line-045" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.1911712552496, 274.3450378165077, 535.4192813812413, 310.88746464978624 ], "source_line_ids": [ "pdf-012-line-038", "pdf-012-line-040", "pdf-012-line-042", "pdf-012-line-045" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00710", "p012-tsv00711", "p012-tsv00712", "p012-tsv00713", "p012-tsv00714", "p012-tsv00715", "p012-tsv00716", "p012-tsv00717", "p012-tsv00718", "p012-tsv00719", "p012-tsv00720", "p012-tsv00722", "p012-tsv00723", "p012-tsv00724", "p012-tsv00725", "p012-tsv00726", "p012-tsv00727", "p012-tsv00728", "p012-tsv00729", "p012-tsv00730", "p012-tsv00731", "p012-tsv00732", "p012-tsv00734", "p012-tsv00735", "p012-tsv00736", "p012-tsv00737", "p012-tsv00738", "p012-tsv00739", "p012-tsv00740", "p012-tsv00741", "p012-tsv00742", "p012-tsv00743", "p012-tsv00744", "p012-tsv00745", "p012-tsv00747", "p012-tsv00748", "p012-tsv00749" ], "text": "(2) Paragraph 1 of this Article shall apply to income from\nresearch only if such research is undertaken in the public in-\nterest and not primarily for the private benefit of a specific per-\nson or persons." }, "pages": [ 12 ], "text": "(2) Paragraph 1 of this Article shall apply to income from\nresearch only if such research is undertaken in the public in-\nterest and not primarily for the private benefit of a specific per-\nson or persons." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-055", "pdf-012-line-056", "pdf-012-line-058" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 305.6374801679888, 316.9778691219994, 535.1424358376108, 382.5881354817494 ], "source_line_ids": [ "pdf-012-line-046", "pdf-012-line-048", "pdf-012-line-050", "pdf-012-line-052", "pdf-012-line-055", "pdf-012-line-056", "pdf-012-line-058" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00753", "p012-tsv00754", "p012-tsv00755", "p012-tsv00756", "p012-tsv00757", "p012-tsv00758", "p012-tsv00759", "p012-tsv00760", "p012-tsv00761", "p012-tsv00762", "p012-tsv00764", "p012-tsv00765", "p012-tsv00766", "p012-tsv00767", "p012-tsv00768", "p012-tsv00769", "p012-tsv00770", "p012-tsv00771", "p012-tsv00772", "p012-tsv00773", "p012-tsv00775", "p012-tsv00776", "p012-tsv00777", "p012-tsv00778", "p012-tsv00779", "p012-tsv00780", "p012-tsv00781", "p012-tsv00782", "p012-tsv00783", "p012-tsv00784", "p012-tsv00785", "p012-tsv00786", "p012-tsv00788", "p012-tsv00789", "p012-tsv00790", "p012-tsv00791", "p012-tsv00792", "p012-tsv00793", "p012-tsv00794", "p012-tsv00795", "p012-tsv00796", "p012-tsv00797", "p012-tsv00799", "p012-tsv00800", "p012-tsv00801", "p012-tsv00802", "p012-tsv00803", "p012-tsv00804", "p012-tsv00805", "p012-tsv00806", "p012-tsv00807", "p012-tsv00809", "p012-tsv00810", "p012-tsv00811", "p012-tsv00812", "p012-tsv00813", "p012-tsv00814", "p012-tsv00815", "p012-tsv00816", "p012-tsv00817", "p012-tsv00818", "p012-tsv00819", "p012-tsv00820", "p012-tsv00822", "p012-tsv00823", "p012-tsv00824", "p012-tsv00825", "p012-tsv00826", "p012-tsv00827", "p012-tsv00828", "p012-tsv00829" ], "text": "(3) Payments which a student or business apprentice who is\nor was immediately before visiting a Contracting State a re-\nsident of the other Contracting State and who is present in the\nfirst-mentioned State solely for the purpose of his education or\ntraining receives for the purpose of his maintenance, educa-\ntion or training shall not be taxed in that State, provided that\nsuch payments arise from sources outside that State." }, "pages": [ 12 ], "text": "(3) Payments which a student or business apprentice who is\nor was immediately before visiting a Contracting State a re-\nsident of the other Contracting State and who is present in the\nfirst-mentioned State solely for the purpose of his education or\ntraining receives for the purpose of his maintenance, educa-\ntion or training shall not be taxed in that State, provided that\nsuch payments arise from sources outside that State." } ], "title": "Article 20\nProfessors, Teachers and Students" }, { "body_sha256": "31360fe3ad3a5344d4cd533be2369fdb53a4f0f2e0dadca1529df6ddef0e978f", "id": "article-21", "label": "21", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-065", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.46801679888006, 441.0006511016113, 535.6961269248717, 487.5091943439658 ], "source_line_ids": [ "pdf-012-line-065", "pdf-012-line-068", "pdf-012-line-070", "pdf-012-line-072", "pdf-012-line-074" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00841", "p012-tsv00842", "p012-tsv00843", "p012-tsv00844", "p012-tsv00845", "p012-tsv00846", "p012-tsv00847", "p012-tsv00848", "p012-tsv00849", "p012-tsv00850", "p012-tsv00851", "p012-tsv00853", "p012-tsv00854", "p012-tsv00855", "p012-tsv00856", "p012-tsv00857", "p012-tsv00858", "p012-tsv00859", "p012-tsv00860", "p012-tsv00861", "p012-tsv00862", "p012-tsv00863", "p012-tsv00864", "p012-tsv00866", "p012-tsv00867", "p012-tsv00868", "p012-tsv00869", "p012-tsv00870", "p012-tsv00871", "p012-tsv00872", "p012-tsv00873", "p012-tsv00874", "p012-tsv00875", "p012-tsv00877", "p012-tsv00878", "p012-tsv00879", "p012-tsv00880", "p012-tsv00881", "p012-tsv00882", "p012-tsv00883", "p012-tsv00884", "p012-tsv00885", "p012-tsv00886", "p012-tsv00887", "p012-tsv00889", "p012-tsv00890", "p012-tsv00891", "p012-tsv00892", "p012-tsv00893", "p012-tsv00894", "p012-tsv00895", "p012-tsv00896", "p012-tsv00897", "p012-tsv00898", "p012-tsv00899" ], "text": "(1) Items of income of a resident of a Contracting State\nwhich are not dealt with in the foregoing Articles of this Agree-\nment shall be taxable only in that Contracting State. However,\nif such income is derived from sources within the other Con-\ntracting State, it may also be taxed in that other State." }, "pages": [ 12 ], "text": "(1) Items of income of a resident of a Contracting State\nwhich are not dealt with in the foregoing Articles of this Agree-\nment shall be taxable only in that Contracting State. However,\nif such income is derived from sources within the other Con-\ntracting State, it may also be taxed in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-086", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 305.6374801679888, 502.4583689575798, 534.8655902939804, 586.6166853008879 ], "source_line_ids": [ "pdf-012-line-076", "pdf-012-line-078", "pdf-012-line-080", "pdf-012-line-082", "pdf-012-line-084", "pdf-012-line-086", "pdf-012-line-088", "pdf-012-line-090", "pdf-012-line-092" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv00903", "p012-tsv00904", "p012-tsv00905", "p012-tsv00906", "p012-tsv00907", "p012-tsv00908", "p012-tsv00909", "p012-tsv00910", "p012-tsv00911", "p012-tsv00912", "p012-tsv00913", "p012-tsv00914", "p012-tsv00916", "p012-tsv00917", "p012-tsv00918", "p012-tsv00919", "p012-tsv00920", "p012-tsv00921", "p012-tsv00922", "p012-tsv00923", "p012-tsv00924", "p012-tsv00925", "p012-tsv00926", "p012-tsv00928", "p012-tsv00929", "p012-tsv00930", "p012-tsv00931", "p012-tsv00932", "p012-tsv00933", "p012-tsv00934", "p012-tsv00935", "p012-tsv00936", "p012-tsv00937", "p012-tsv00939", "p012-tsv00940", "p012-tsv00941", "p012-tsv00942", "p012-tsv00943", "p012-tsv00944", "p012-tsv00945", "p012-tsv00946", "p012-tsv00948", "p012-tsv00949", "p012-tsv00950", "p012-tsv00951", "p012-tsv00952", "p012-tsv00953", "p012-tsv00954", "p012-tsv00955", "p012-tsv00956", "p012-tsv00958", "p012-tsv00959", "p012-tsv00960", "p012-tsv00961", "p012-tsv00962", "p012-tsv00963", "p012-tsv00964", "p012-tsv00965", "p012-tsv00966", "p012-tsv00967", "p012-tsv00968", "p012-tsv00969", "p012-tsv00971", "p012-tsv00972", "p012-tsv00973", "p012-tsv00974", "p012-tsv00975", "p012-tsv00976", "p012-tsv00977", "p012-tsv00978", "p012-tsv00979", "p012-tsv00981", "p012-tsv00982", "p012-tsv00983", "p012-tsv00984", "p012-tsv00985", "p012-tsv00986", "p012-tsv00987", "p012-tsv00988", "p012-tsv00989", "p012-tsv00990", "p012-tsv00991", "p012-tsv00992", "p012-tsv00993", "p012-tsv00995", "p012-tsv00996", "p012-tsv00997", "p012-tsv00998", "p012-tsv00999", "p012-tsv01000", "p012-tsv01001", "p012-tsv01002", "p012-tsv01003", "p012-tsv01004" ], "text": "(2) The provisions of paragraph 1 shall not apply if the re-\ncipient of the income, being a resident of a Contracting State,\ncarries on business in the other Contracting State through a\npermanent establishment situated therein, or performs in that\nother State professional services from a fixed base situated\ntherein, and the right or property in respect of which the income\nis paid is effectively connected with such permanent establish-\nment or fixed base. In such a case the provisions of Article 7\nor Article 14, as the case may be, shall apply." }, "pages": [ 12 ], "text": "(2) The provisions of paragraph 1 shall not apply if the re-\ncipient of the income, being a resident of a Contracting State,\ncarries on business in the other Contracting State through a\npermanent establishment situated therein, or performs in that\nother State professional services from a fixed base situated\ntherein, and the right or property in respect of which the income\nis paid is effectively connected with such permanent establish-\nment or fixed base. In such a case the provisions of Article 7\nor Article 14, as the case may be, shall apply." } ], "title": "Article 21\nOther Income" }, { "body_sha256": "7f1a7e8820c6891a10428503c15a48def9df1a8131feb77a41ab74cabf25faa6", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 306.46801679888006, 633.6789016770799, 535.4192813812413, 669.3908188096021 ], "source_line_ids": [ "pdf-012-line-099", "pdf-012-line-101", "pdf-012-line-103", "pdf-012-line-105" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv01014", "p012-tsv01015", "p012-tsv01016", "p012-tsv01017", "p012-tsv01018", "p012-tsv01019", "p012-tsv01020", "p012-tsv01021", "p012-tsv01022", "p012-tsv01024", "p012-tsv01025", "p012-tsv01026", "p012-tsv01027", "p012-tsv01028", "p012-tsv01029", "p012-tsv01030", "p012-tsv01031", "p012-tsv01032", "p012-tsv01033", "p012-tsv01034", "p012-tsv01036", "p012-tsv01037", "p012-tsv01038", "p012-tsv01039", "p012-tsv01040", "p012-tsv01041", "p012-tsv01042", "p012-tsv01043", "p012-tsv01044", "p012-tsv01045", "p012-tsv01046", "p012-tsv01048", "p012-tsv01049" ], "text": "(1) Capital represented by real property referred to in\nArticle 6, owned by a resident of a Contracting State and\nsituated in the other Contracting State, may be taxed in that\nother State." }, "pages": [ 12 ], "text": "(1) Capital represented by real property referred to in\nArticle 6, owned by a resident of a Contracting State and\nsituated in the other Contracting State, may be taxed in that\nother State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-line-107", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114", "pdf-012-line-117", "pdf-012-line-119" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 299.54687820811944, 675.4812232818152, 536.5266635557629, 740.5378165077277 ], "source_line_ids": [ "pdf-012-line-107", "pdf-012-line-109", "pdf-012-line-110", "pdf-012-line-113", "pdf-012-line-114", "pdf-012-line-117", "pdf-012-line-119" ], "source_page": 12 } ], "source_word_ids": [ "p012-tsv01053", "p012-tsv01054", "p012-tsv01055", "p012-tsv01056", "p012-tsv01057", "p012-tsv01058", "p012-tsv01059", "p012-tsv01060", "p012-tsv01061", "p012-tsv01063", "p012-tsv01064", "p012-tsv01065", "p012-tsv01066", "p012-tsv01067", "p012-tsv01068", "p012-tsv01069", "p012-tsv01070", "p012-tsv01071", "p012-tsv01075", "p012-tsv01076", "p012-tsv01077", "p012-tsv01078", "p012-tsv01079", "p012-tsv01080", "p012-tsv01081", "p012-tsv01082", "p012-tsv01083", "p012-tsv01084", "p012-tsv01085", "p012-tsv01089", "p012-tsv01090", "p012-tsv01091", "p012-tsv01092", "p012-tsv01093", "p012-tsv01094", "p012-tsv01095", "p012-tsv01096", "p012-tsv01097", "p012-tsv01098", "p012-tsv01099", "p012-tsv01101", "p012-tsv01102", "p012-tsv01103", "p012-tsv01104", "p012-tsv01105", "p012-tsv01106", "p012-tsv01107", "p012-tsv01108", "p012-tsv01109", "p012-tsv01110", "p012-tsv01111", "p012-tsv01112", "p012-tsv01114", "p012-tsv01115", "p012-tsv01116", "p012-tsv01117", "p012-tsv01118", "p012-tsv01119", "p012-tsv01120", "p012-tsv01121", "p012-tsv01122", "p012-tsv01124", "p012-tsv01125", "p012-tsv01126", "p012-tsv01127", "p012-tsv01128", "p012-tsv01129", "p012-tsv01130", "p012-tsv01131" ], "text": "(2) Capital represented by personal property forming part of\nthe business property of a permanent establishment which an\n- enterprise of a Contracting State has in the other Contracting\nState or by personal property pertaining to a fixed base avail-\nable to a resident of a Contracting State in the other Contract-\ning State for the purpose of performing independent personal\nservices, may be taxed in that other State." }, "pages": [ 12 ], "text": "(2) Capital represented by personal property forming part of\nthe business property of a permanent establishment which an\n- enterprise of a Contracting State has in the other Contracting\nState or by personal property pertaining to a fixed base avail-\nable to a resident of a Contracting State in the other Contract-\ning State for the purpose of performing independent personal\nservices, may be taxed in that other State." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-125", "pdf-013-line-004", "pdf-013-line-006" ], "source_page": 12, "source_pages": [ 12, 13 ], "source_spans": [ { "bbox": [ 306.7448623425105, 746.6282209799408, 536.2498180121324, 774.0350411048997 ], "source_line_ids": [ "pdf-012-line-121", "pdf-012-line-123", "pdf-012-line-125" ], "source_page": 12 }, { "bbox": [ 308.405935604293, 69.20914172969418, 537.3572001866543, 86.37300887865834 ], "source_line_ids": [ "pdf-013-line-004", "pdf-013-line-006" ], "source_page": 13 } ], "source_word_ids": [ "p012-tsv01135", "p012-tsv01136", "p012-tsv01137", "p012-tsv01138", "p012-tsv01139", "p012-tsv01140", "p012-tsv01141", "p012-tsv01142", "p012-tsv01143", "p012-tsv01144", "p012-tsv01146", "p012-tsv01147", "p012-tsv01148", "p012-tsv01149", "p012-tsv01150", "p012-tsv01151", "p012-tsv01152", "p012-tsv01153", "p012-tsv01154", "p012-tsv01156", "p012-tsv01157", "p012-tsv01158", "p012-tsv01159", "p012-tsv01160", "p012-tsv01161", "p012-tsv01162", "p012-tsv01163", "p012-tsv01164", "p012-tsv01165", "p012-tsv01166", "p012-tsv01167", "p013-tsv00559", "p013-tsv00560", "p013-tsv00561", "p013-tsv00562", "p013-tsv00563", "p013-tsv00564", "p013-tsv00565", "p013-tsv00566", "p013-tsv00567", "p013-tsv00569", "p013-tsv00570", "p013-tsv00571", "p013-tsv00572", "p013-tsv00573" ], "text": "(3) Capital represented by ships and aircraft operated in in-\nternational traffic and by personal property pertaining to the\noperation of such ships or aircraft, shall be taxable only in the\nContracting State in which the place of effective management\nof the enterprise is situated." }, "pages": [ 12, 13 ], "text": "(3) Capital represented by ships and aircraft operated in in-\nternational traffic and by personal property pertaining to the\noperation of such ships or aircraft, shall be taxable only in the\nContracting State in which the place of effective management\nof the enterprise is situated." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-013-line-009", "pdf-013-line-011" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 309.23647223518435, 102.42952975994739, 537.9108912739151, 119.87023347583032 ], "source_line_ids": [ "pdf-013-line-009", "pdf-013-line-011" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00577", "p013-tsv00578", "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-tsv00595", "p013-tsv00596", "p013-tsv00597" ], "text": "(4) All other elements of capital of a resident of a Contracting\nState shall be taxable only in that State." }, "pages": [ 13 ], "text": "(4) All other elements of capital of a resident of a Contracting\nState shall be taxable only in that State." } ], "title": "Article 22\n' Capital" }, { "body_sha256": "c430bedc1711882649992ed83a9c4b6d74389ee68f744848b752bb27d677a152", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-013-line-017", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-031", "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-038" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 307.8522445170322, 176.62172969417955, 537.0803546430237, 280.4354422887208 ], "source_line_ids": [ "pdf-013-line-017", "pdf-013-line-020", "pdf-013-line-022", "pdf-013-line-024", "pdf-013-line-025", "pdf-013-line-028", "pdf-013-line-030", "pdf-013-line-031", "pdf-013-line-034", "pdf-013-line-036", "pdf-013-line-038" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00611", "p013-tsv00612", "p013-tsv00613", "p013-tsv00614", "p013-tsv00615", "p013-tsv00616", "p013-tsv00617", "p013-tsv00618", "p013-tsv00619", "p013-tsv00620", "p013-tsv00621", "p013-tsv00623", "p013-tsv00624", "p013-tsv00625", "p013-tsv00626", "p013-tsv00627", "p013-tsv00628", "p013-tsv00629", "p013-tsv00630", "p013-tsv00631", "p013-tsv00632", "p013-tsv00633", "p013-tsv00634", "p013-tsv00635", "p013-tsv00636", "p013-tsv00638", "p013-tsv00639", "p013-tsv00640", "p013-tsv00641", "p013-tsv00642", "p013-tsv00643", "p013-tsv00644", "p013-tsv00645", "p013-tsv00646", "p013-tsv00647", "p013-tsv00648", "p013-tsv00649", "p013-tsv00650", "p013-tsv00652", "p013-tsv00653", "p013-tsv00654", "p013-tsv00655", "p013-tsv00656", "p013-tsv00657", "p013-tsv00658", "p013-tsv00659", "p013-tsv00660", "p013-tsv00661", "p013-tsv00663", "p013-tsv00664", "p013-tsv00665", "p013-tsv00666", "p013-tsv00667", "p013-tsv00668", "p013-tsv00669", "p013-tsv00670", "p013-tsv00671", "p013-tsv00672", "p013-tsv00674", "p013-tsv00675", "p013-tsv00676", "p013-tsv00677", "p013-tsv00678", "p013-tsv00679", "p013-tsv00680", "p013-tsv00681", "p013-tsv00682", "p013-tsv00683", "p013-tsv00685", "p013-tsv00686", "p013-tsv00687", "p013-tsv00688", "p013-tsv00689", "p013-tsv00690", "p013-tsv00691", "p013-tsv00692", "p013-tsv00693", "p013-tsv00694", "p013-tsv00695", "p013-tsv00697", "p013-tsv00698", "p013-tsv00699", "p013-tsv00700", "p013-tsv00701", "p013-tsv00702", "p013-tsv00703", "p013-tsv00704", "p013-tsv00705", "p013-tsv00706", "p013-tsv00707", "p013-tsv00709", "p013-tsv00710", "p013-tsv00711", "p013-tsv00712", "p013-tsv00713", "p013-tsv00714", "p013-tsv00715", "p013-tsv00716", "p013-tsv00717", "p013-tsv00718", "p013-tsv00719", "p013-tsv00720", "p013-tsv00721", "p013-tsv00723", "p013-tsv00724", "p013-tsv00725", "p013-tsv00726", "p013-tsv00727", "p013-tsv00728", "p013-tsv00729", "p013-tsv00730", "p013-tsv00731", "p013-tsv00732", "p013-tsv00733", "p013-tsv00734", "p013-tsv00736", "p013-tsv00737", "p013-tsv00738", "p013-tsv00739", "p013-tsv00740", "p013-tsv00741" ], "text": "(1) Subject to any provisions of the law of New Zealand\nwhich may from time to time be in force and which relate to the\nallowance of a credit against New Zealand tax of tax paid in a\ncountry outside New Zealand, German tax paid under the law\nof the Federal Republic of Germany and consistently with this\nAgreement, whether directly or by deduction, in respect of in-\ncome derived by a New Zealand resident from sources in the\nFederal Republic of Germany (excluding, in the case of a divi-\ndend, tax paid in respect of the profits out of which the dividend\nis paid) shall be allowed as a credit against New Zealand tax\npayable in respect of that income." }, "pages": [ 13 ], "text": "(1) Subject to any provisions of the law of New Zealand\nwhich may from time to time be in force and which relate to the\nallowance of a credit against New Zealand tax of tax paid in a\ncountry outside New Zealand, German tax paid under the law\nof the Federal Republic of Germany and consistently with this\nAgreement, whether directly or by deduction, in respect of in-\ncome derived by a New Zealand resident from sources in the\nFederal Republic of Germany (excluding, in the case of a divi-\ndend, tax paid in respect of the profits out of which the dividend\nis paid) shall be allowed as a credit against New Zealand tax\npayable in respect of that income." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071", "pdf-013-line-074", "pdf-013-line-077", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-086", "pdf-013-line-089", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-105", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-114", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-125", "pdf-013-line-127" ], "source_page": 13, "source_pages": [ 13 ], "source_spans": [ { "bbox": [ 305.91432571161926, 297.3224728707662, 536.5266635557629, 757.9785202236108 ], "source_line_ids": [ "pdf-013-line-041", "pdf-013-line-043", "pdf-013-line-045", "pdf-013-line-047", "pdf-013-line-049", "pdf-013-line-051", "pdf-013-line-053", "pdf-013-line-055", "pdf-013-line-057", "pdf-013-line-059", "pdf-013-line-061", "pdf-013-line-063", "pdf-013-line-065", "pdf-013-line-067", "pdf-013-line-069", "pdf-013-line-071", "pdf-013-line-074", "pdf-013-line-077", "pdf-013-line-078", "pdf-013-line-080", "pdf-013-line-082", "pdf-013-line-084", "pdf-013-line-086", "pdf-013-line-089", "pdf-013-line-090", "pdf-013-line-092", "pdf-013-line-094", "pdf-013-line-096", "pdf-013-line-098", "pdf-013-line-100", "pdf-013-line-102", "pdf-013-line-105", "pdf-013-line-106", "pdf-013-line-109", "pdf-013-line-111", "pdf-013-line-113", "pdf-013-line-114", "pdf-013-line-117", "pdf-013-line-119", "pdf-013-line-121", "pdf-013-line-123", "pdf-013-line-125", "pdf-013-line-127" ], "source_page": 13 } ], "source_word_ids": [ "p013-tsv00745", "p013-tsv00746", "p013-tsv00747", "p013-tsv00748", "p013-tsv00749", "p013-tsv00750", "p013-tsv00751", "p013-tsv00752", "p013-tsv00753", "p013-tsv00754", "p013-tsv00755", "p013-tsv00756", "p013-tsv00757", "p013-tsv00759", "p013-tsv00760", "p013-tsv00761", "p013-tsv00762", "p013-tsv00763", "p013-tsv00764", "p013-tsv00768", "p013-tsv00769", "p013-tsv00770", "p013-tsv00771", "p013-tsv00772", "p013-tsv00773", "p013-tsv00774", "p013-tsv00775", "p013-tsv00776", "p013-tsv00778", "p013-tsv00779", "p013-tsv00780", "p013-tsv00781", "p013-tsv00782", "p013-tsv00783", "p013-tsv00784", "p013-tsv00785", "p013-tsv00786", "p013-tsv00787", "p013-tsv00788", "p013-tsv00790", "p013-tsv00791", "p013-tsv00792", "p013-tsv00793", "p013-tsv00794", "p013-tsv00795", "p013-tsv00796", "p013-tsv00797", "p013-tsv00798", "p013-tsv00799", "p013-tsv00801", "p013-tsv00802", "p013-tsv00803", "p013-tsv00804", "p013-tsv00805", "p013-tsv00806", "p013-tsv00807", "p013-tsv00808", "p013-tsv00809", "p013-tsv00810", "p013-tsv00812", "p013-tsv00813", "p013-tsv00814", "p013-tsv00815", "p013-tsv00816", "p013-tsv00817", "p013-tsv00818", "p013-tsv00819", "p013-tsv00820", "p013-tsv00821", "p013-tsv00823", "p013-tsv00824", "p013-tsv00825", "p013-tsv00826", "p013-tsv00827", "p013-tsv00828", "p013-tsv00829", "p013-tsv00830", "p013-tsv00832", "p013-tsv00833", "p013-tsv00834", "p013-tsv00835", "p013-tsv00836", "p013-tsv00837", "p013-tsv00838", "p013-tsv00839", "p013-tsv00840", "p013-tsv00841", "p013-tsv00842", "p013-tsv00843", "p013-tsv00845", "p013-tsv00846", "p013-tsv00847", "p013-tsv00848", "p013-tsv00849", "p013-tsv00850", "p013-tsv00851", "p013-tsv00852", "p013-tsv00853", "p013-tsv00857", "p013-tsv00858", "p013-tsv00859", "p013-tsv00860", "p013-tsv00861", "p013-tsv00862", "p013-tsv00863", "p013-tsv00864", "p013-tsv00865", "p013-tsv00866", "p013-tsv00868", "p013-tsv00869", "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", "p013-tsv00892", "p013-tsv00893", "p013-tsv00894", "p013-tsv00895", "p013-tsv00896", "p013-tsv00897", "p013-tsv00898", "p013-tsv00899", "p013-tsv00900", "p013-tsv00901", "p013-tsv00902", "p013-tsv00904", "p013-tsv00905", "p013-tsv00906", "p013-tsv00907", "p013-tsv00908", "p013-tsv00909", "p013-tsv00910", "p013-tsv00911", "p013-tsv00912", "p013-tsv00913", "p013-tsv00914", "p013-tsv00915", "p013-tsv00916", "p013-tsv00918", "p013-tsv00919", "p013-tsv00920", "p013-tsv00921", "p013-tsv00922", "p013-tsv00926", "p013-tsv00927", "p013-tsv00928", "p013-tsv00929", "p013-tsv00930", "p013-tsv00931", "p013-tsv00932", "p013-tsv00933", "p013-tsv00934", "p013-tsv00935", "p013-tsv00936", "p013-tsv00937", "p013-tsv00939", "p013-tsv00940", "p013-tsv00941", "p013-tsv00942", "p013-tsv00943", "p013-tsv00944", "p013-tsv00945", "p013-tsv00946", "p013-tsv00947", "p013-tsv00948", "p013-tsv00950", "p013-tsv00951", "p013-tsv00952", "p013-tsv00953", "p013-tsv00954", "p013-tsv00955", "p013-tsv00956", "p013-tsv00957", "p013-tsv00958", "p013-tsv00960", "p013-tsv00961", "p013-tsv00962", "p013-tsv00963", "p013-tsv00964", "p013-tsv00965", "p013-tsv00966", "p013-tsv00967", "p013-tsv00968", "p013-tsv00970", "p013-tsv00971", "p013-tsv00972", "p013-tsv00973", "p013-tsv00974", "p013-tsv00975", "p013-tsv00976", "p013-tsv00977", "p013-tsv00978", "p013-tsv00980", "p013-tsv00981", "p013-tsv00985", "p013-tsv00986", "p013-tsv00987", "p013-tsv00988", "p013-tsv00989", "p013-tsv00990", "p013-tsv00991", "p013-tsv00992", "p013-tsv00993", "p013-tsv01053", "p013-tsv01057", "p013-tsv00995", "p013-tsv00996", "p013-tsv00997", "p013-tsv00998", "p013-tsv00999", "p013-tsv01000", "p013-tsv01001", "p013-tsv01002", "p013-tsv01003", "p013-tsv01004", "p013-tsv01005", "p013-tsv01007", "p013-tsv01008", "p013-tsv01009", "p013-tsv01010", "p013-tsv01011", "p013-tsv01012", "p013-tsv01013", "p013-tsv01014", "p013-tsv01015", "p013-tsv01017", "p013-tsv01018", "p013-tsv01019", "p013-tsv01020", "p013-tsv01021", "p013-tsv01022", "p013-tsv01023", "p013-tsv01024", "p013-tsv01025", "p013-tsv01026", "p013-tsv01027", "p013-tsv01029", "p013-tsv01030", "p013-tsv01031", "p013-tsv01032", "p013-tsv01033", "p013-tsv01034", "p013-tsv01035", "p013-tsv01036", "p013-tsv01037", "p013-tsv01038", "p013-tsv01039", "p013-tsv01040", "p013-tsv01042", "p013-tsv01043", "p013-tsv01044", "p013-tsv01045", "p013-tsv01046", "p013-tsv01047", "p013-tsv01048", "p013-tsv01049", "p013-tsv01061", "p013-tsv01062", "p013-tsv01063", "p013-tsv01064", "p013-tsv01065", "p013-tsv01066", "p013-tsv01067", "p013-tsv01068", "p013-tsv01069", "p013-tsv01071", "p013-tsv01072", "p013-tsv01073", "p013-tsv01074", "p013-tsv01075", "p013-tsv01076", "p013-tsv01077", "p013-tsv01078", "p013-tsv01079", "p013-tsv01083", "p013-tsv01084", "p013-tsv01085", "p013-tsv01086", "p013-tsv01087", "p013-tsv01088", "p013-tsv01089", "p013-tsv01090", "p013-tsv01091", "p013-tsv01092", "p013-tsv01094", "p013-tsv01095", "p013-tsv01096", "p013-tsv01097", "p013-tsv01098", "p013-tsv01099", "p013-tsv01100", "p013-tsv01101", "p013-tsv01102", "p013-tsv01103", "p013-tsv01105", "p013-tsv01106", "p013-tsv01107", "p013-tsv01108", "p013-tsv01109", "p013-tsv01110", "p013-tsv01111", "p013-tsv01112", "p013-tsv01113", "p013-tsv01117", "p013-tsv01118", "p013-tsv01119", "p013-tsv01120", "p013-tsv01121", "p013-tsv01122", "p013-tsv01123", "p013-tsv01124", "p013-tsv01125", "p013-tsv01126", "p013-tsv01128", "p013-tsv01129", "p013-tsv01130", "p013-tsv01131", "p013-tsv01135", "p013-tsv01136", "p013-tsv01137", "p013-tsv01138", "p013-tsv01139", "p013-tsv01140", "p013-tsv01141", "p013-tsv01142", "p013-tsv01143", "p013-tsv01144", "p013-tsv01145", "p013-tsv01146", "p013-tsv01148", "p013-tsv01149", "p013-tsv01150", "p013-tsv01151", "p013-tsv01152", "p013-tsv01153", "p013-tsv01154", "p013-tsv01155", "p013-tsv01156", "p013-tsv01157", "p013-tsv01159", "p013-tsv01160", "p013-tsv01161", "p013-tsv01162", "p013-tsv01163", "p013-tsv01164", "p013-tsv01165", "p013-tsv01166", "p013-tsv01167", "p013-tsv01169", "p013-tsv01170", "p013-tsv01171", "p013-tsv01172", "p013-tsv01173", "p013-tsv01174", "p013-tsv01175", "p013-tsv01176", "p013-tsv01177", "p013-tsv01178", "p013-tsv01180", "p013-tsv01181", "p013-tsv01182", "p013-tsv01183", "p013-tsv01184", "p013-tsv01185", "p013-tsv01186", "p013-tsv01187", "p013-tsv01188", "p013-tsv01189", "p013-tsv01191", "p013-tsv01192", "p013-tsv01193", "p013-tsv01194", "p013-tsv01195", "p013-tsv01196", "p013-tsv01197", "p013-tsv01198" ], "text": "(2) Tax shall be determined in the case of a resident of the\nFederal Republic of Germany as follows:\na) Unless the provisions of sub-paragraph b) apply, there\nshall be exluded from the basis upon which German tax is\nimposed, any item of income arising in New Zealand and\nany item of capital situated within New Zealand which, ac-\ncording to this Agreement, may be taxed in New Zealand.\nThe Federal Republic of Germany, however, retains the\nright to take into account in the determination of its rate of\ntax the items of income and capital so excluded.\nIn the case of income from shares the foregoing provisions\nshall apply only to such income as is paid to a company (not\nincluding partnerships) being a resident of the Federal Re-\npublic of Germany by a company being a resident of New\nZealand at least 25 per cent of the capital of which is owned\ndirectly by the German company.\nFor the purposes of taxes on capital there shall also be ex-\ncluded from the basis upon which German tax is imposed\nany shareholding, the dividends of which are excluded or,\nif paid, would be excluded, according to the immediately\nforegoing sentence, from the basis upon which German tax\nis imposed.\nSubject to the provisions of German tax law regarding\nb\n=\ncredit for foreign tax, there shall be allowed as a credit\nagainst German income and corporation tax payable in re-\nspect of the following items of income arising in New Zea-\nland the New Zealand tax paid under the laws of New Zea-\nland and in accordance with this Agreement on:\naa) dividends within the meaning of Article 10, para-\ngraph 3 and not dealt with in sub-paragraph a);\nbb) interest within the meaning of Article 11, paragraph 4;\ncc) royalties within the meaning of Article 12, paragraph 3;\ndd) income to which Articles 16 and 17 apply;\nee) income taxable in New Zealand in accordance with Ar-\nticle 21, paragraph 1.\nIn such a case New Zealand tax payable under the laws of\nNew Zealand and in accordance with this Agreement on the\nabove-mentioned items of income shall, subject to the pro-\nvisions of German tax law regarding credit for foreign tax,\nbe allowed as a credit against German income or corpora-\ntion tax payable on such items of income." }, "pages": [ 13 ], "text": "(2) Tax shall be determined in the case of a resident of the\nFederal Republic of Germany as follows:\na) Unless the provisions of sub-paragraph b) apply, there\nshall be exluded from the basis upon which German tax is\nimposed, any item of income arising in New Zealand and\nany item of capital situated within New Zealand which, ac-\ncording to this Agreement, may be taxed in New Zealand.\nThe Federal Republic of Germany, however, retains the\nright to take into account in the determination of its rate of\ntax the items of income and capital so excluded.\nIn the case of income from shares the foregoing provisions\nshall apply only to such income as is paid to a company (not\nincluding partnerships) being a resident of the Federal Re-\npublic of Germany by a company being a resident of New\nZealand at least 25 per cent of the capital of which is owned\ndirectly by the German company.\nFor the purposes of taxes on capital there shall also be ex-\ncluded from the basis upon which German tax is imposed\nany shareholding, the dividends of which are excluded or,\nif paid, would be excluded, according to the immediately\nforegoing sentence, from the basis upon which German tax\nis imposed.\nSubject to the provisions of German tax law regarding\nb\n=\ncredit for foreign tax, there shall be allowed as a credit\nagainst German income and corporation tax payable in re-\nspect of the following items of income arising in New Zea-\nland the New Zealand tax paid under the laws of New Zea-\nland and in accordance with this Agreement on:\naa) dividends within the meaning of Article 10, para-\ngraph 3 and not dealt with in sub-paragraph a);\nbb) interest within the meaning of Article 11, paragraph 4;\ncc) royalties within the meaning of Article 12, paragraph 3;\ndd) income to which Articles 16 and 17 apply;\nee) income taxable in New Zealand in accordance with Ar-\nticle 21, paragraph 1.\nIn such a case New Zealand tax payable under the laws of\nNew Zealand and in accordance with this Agreement on the\nabove-mentioned items of income shall, subject to the pro-\nvisions of German tax law regarding credit for foreign tax,\nbe allowed as a credit against German income or corpora-\ntion tax payable on such items of income." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 308.68278114792344, 68.10179546201907, 538.4645823611759, 115.16401183821112 ], "source_line_ids": [ "pdf-014-line-003", "pdf-014-line-006", "pdf-014-line-008", "pdf-014-line-010", "pdf-014-line-012" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00580", "p014-tsv00581", "p014-tsv00582", "p014-tsv00583", "p014-tsv00584", "p014-tsv00585", "p014-tsv00586", "p014-tsv00587", "p014-tsv00588", "p014-tsv00589", "p014-tsv00590", "p014-tsv00592", "p014-tsv00593", "p014-tsv00594", "p014-tsv00595", "p014-tsv00596", "p014-tsv00597", "p014-tsv00598", "p014-tsv00599", "p014-tsv00600", "p014-tsv00601", "p014-tsv00602", "p014-tsv00604", "p014-tsv00605", "p014-tsv00606", "p014-tsv00607", "p014-tsv00608", "p014-tsv00609", "p014-tsv00610", "p014-tsv00611", "p014-tsv00612", "p014-tsv00613", "p014-tsv00614", "p014-tsv00616", "p014-tsv00617", "p014-tsv00618", "p014-tsv00619", "p014-tsv00620", "p014-tsv00621", "p014-tsv00622", "p014-tsv00623", "p014-tsv00624", "p014-tsv00625", "p014-tsv00627", "p014-tsv00628", "p014-tsv00629" ], "text": "(3) For the purposes of this Article profits, income or gains\nof a resident of one Contracting State shall be regarded as\narising from sources in the other Contracting State if they have\nbeen subjected to taxation in that other State in accordance\nwith this Agreement." }, "pages": [ 14 ], "text": "(3) For the purposes of this Article profits, income or gains\nof a resident of one Contracting State shall be regarded as\narising from sources in the other Contracting State if they have\nbeen subjected to taxation in that other State in accordance\nwith this Agreement." } ], "title": "Article 23\nRelief from Double Taxation" }, { "body_sha256": "55e1629508ac48a744963c7556481116e3bc61e9b07de5c8089c4c5fff606485", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 308.405935604293, 163.0567379151595, 538.1877368175454, 219.25456099967116 ], "source_line_ids": [ "pdf-014-line-018", "pdf-014-line-020", "pdf-014-line-022", "pdf-014-line-024", "pdf-014-line-026", "pdf-014-line-028" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00642", "p014-tsv00643", "p014-tsv00644", "p014-tsv00645", "p014-tsv00646", "p014-tsv00647", "p014-tsv00648", "p014-tsv00649", "p014-tsv00650", "p014-tsv00651", "p014-tsv00652", "p014-tsv00653", "p014-tsv00655", "p014-tsv00656", "p014-tsv00657", "p014-tsv00658", "p014-tsv00659", "p014-tsv00660", "p014-tsv00661", "p014-tsv00662", "p014-tsv00663", "p014-tsv00664", "p014-tsv00665", "p014-tsv00666", "p014-tsv00668", "p014-tsv00669", "p014-tsv00670", "p014-tsv00671", "p014-tsv00672", "p014-tsv00673", "p014-tsv00674", "p014-tsv00675", "p014-tsv00676", "p014-tsv00677", "p014-tsv00679", "p014-tsv00680", "p014-tsv00681", "p014-tsv00682", "p014-tsv00683", "p014-tsv00684", "p014-tsv00685", "p014-tsv00686", "p014-tsv00687", "p014-tsv00688", "p014-tsv00690", "p014-tsv00691", "p014-tsv00692", "p014-tsv00693", "p014-tsv00694", "p014-tsv00695", "p014-tsv00696", "p014-tsv00697", "p014-tsv00698", "p014-tsv00699", "p014-tsv00700", "p014-tsv00702", "p014-tsv00703", "p014-tsv00704", "p014-tsv00705", "p014-tsv00706", "p014-tsv00707", "p014-tsv00708", "p014-tsv00709", "p014-tsv00710" ], "text": "(1) Where a person considers that the actions of one or both\nof the Contracting States result or will result for him in taxation\nnot in accordance with the provisions of this Agreement, he\nmay, irrespective of the remedies provided by the domestic law\nof those States, present his case to the competent authority of\nthe Contracting State of which he is a resident." }, "pages": [ 14 ], "text": "(1) Where a person considers that the actions of one or both\nof the Contracting States result or will result for him in taxation\nnot in accordance with the provisions of this Agreement, he\nmay, irrespective of the remedies provided by the domestic law\nof those States, present his case to the competent authority of\nthe Contracting State of which he is a resident." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 234.20373561328512, 538.7414279048063, 289.8478855639592 ], "source_line_ids": [ "pdf-014-line-031", "pdf-014-line-033", "pdf-014-line-035", "pdf-014-line-036", "pdf-014-line-039", "pdf-014-line-041" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00714", "p014-tsv00715", "p014-tsv00716", "p014-tsv00717", "p014-tsv00718", "p014-tsv00719", "p014-tsv00720", "p014-tsv00721", "p014-tsv00722", "p014-tsv00724", "p014-tsv00725", "p014-tsv00726", "p014-tsv00727", "p014-tsv00728", "p014-tsv00729", "p014-tsv00730", "p014-tsv00731", "p014-tsv00732", "p014-tsv00733", "p014-tsv00734", "p014-tsv00735", "p014-tsv00736", "p014-tsv00737", "p014-tsv00738", "p014-tsv00740", "p014-tsv00741", "p014-tsv00742", "p014-tsv00743", "p014-tsv00744", "p014-tsv00745", "p014-tsv00746", "p014-tsv00747", "p014-tsv00748", "p014-tsv00749", "p014-tsv00750", "p014-tsv00752", "p014-tsv00753", "p014-tsv00754", "p014-tsv00755", "p014-tsv00756", "p014-tsv00757", "p014-tsv00758", "p014-tsv00759", "p014-tsv00760", "p014-tsv00762", "p014-tsv00763", "p014-tsv00764", "p014-tsv00765", "p014-tsv00766", "p014-tsv00767", "p014-tsv00768", "p014-tsv00769", "p014-tsv00770", "p014-tsv00771", "p014-tsv00772", "p014-tsv00773", "p014-tsv00774", "p014-tsv00776", "p014-tsv00777", "p014-tsv00778", "p014-tsv00779" ], "text": "(2) The competent authority shall endeavour, if the objection\nappears to it to be justified and if it is not itself able to arrive\nat a satisfactory solution, to resolve the case by mutual agree-\nment with the competent authority of the other Contracting\nState, with a view to the avoidance of taxation which is not in\naccordance with the Agreement." }, "pages": [ 14 ], "text": "(2) The competent authority shall endeavour, if the objection\nappears to it to be justified and if it is not itself able to arrive\nat a satisfactory solution, to resolve the case by mutual agree-\nment with the competent authority of the other Contracting\nState, with a view to the avoidance of taxation which is not in\naccordance with the Agreement." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-046", "pdf-014-line-049" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 296.2151266030911, 539.2951189920672, 333.0343900032884 ], "source_line_ids": [ "pdf-014-line-043", "pdf-014-line-045", "pdf-014-line-046", "pdf-014-line-049" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00783", "p014-tsv00784", "p014-tsv00785", "p014-tsv00786", "p014-tsv00787", "p014-tsv00788", "p014-tsv00789", "p014-tsv00790", "p014-tsv00792", "p014-tsv00793", "p014-tsv00794", "p014-tsv00795", "p014-tsv00796", "p014-tsv00797", "p014-tsv00798", "p014-tsv00799", "p014-tsv00800", "p014-tsv00802", "p014-tsv00803", "p014-tsv00804", "p014-tsv00805", "p014-tsv00806", "p014-tsv00807", "p014-tsv00808", "p014-tsv00809", "p014-tsv00810", "p014-tsv00811", "p014-tsv00812", "p014-tsv00814", "p014-tsv00815" ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any difficul-\nties or doubts arising as to the interpretation or application of\nthe Agreement." }, "pages": [ 14 ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any difficul-\nties or doubts arising as to the interpretation or application of\nthe Agreement." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-059", "pdf-014-line-061", "pdf-014-line-063" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 338.8479579085827, 539.0182734484367, 404.7350608352516 ], "source_line_ids": [ "pdf-014-line-050", "pdf-014-line-053", "pdf-014-line-055", "pdf-014-line-057", "pdf-014-line-059", "pdf-014-line-061", "pdf-014-line-063" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00819", "p014-tsv00820", "p014-tsv00821", "p014-tsv00822", "p014-tsv00823", "p014-tsv00824", "p014-tsv00825", "p014-tsv00826", "p014-tsv00827", "p014-tsv00829", "p014-tsv00830", "p014-tsv00831", "p014-tsv00832", "p014-tsv00833", "p014-tsv00834", "p014-tsv00835", "p014-tsv00836", "p014-tsv00837", "p014-tsv00838", "p014-tsv00840", "p014-tsv00841", "p014-tsv00842", "p014-tsv00843", "p014-tsv00844", "p014-tsv00845", "p014-tsv00846", "p014-tsv00847", "p014-tsv00848", "p014-tsv00849", "p014-tsv00851", "p014-tsv00852", "p014-tsv00853", "p014-tsv00854", "p014-tsv00855", "p014-tsv00856", "p014-tsv00857", "p014-tsv00858", "p014-tsv00859", "p014-tsv00860", "p014-tsv00861", "p014-tsv00863", "p014-tsv00864", "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-tsv00883", "p014-tsv00884", "p014-tsv00885", "p014-tsv00886", "p014-tsv00887", "p014-tsv00888" ], "text": "(4) The competent authorities of the Contracting States may\ncommunicate with each other directly for the purpose of reach-\ning an agreement in the sense of the preceding paragraphs.\nWhen it seems advisable in order to reach agreement to have\nan oral exchange of opinions, such exchange may take place\nthrough a Commission consisting of representatives of the\ncompetent authorities of the Contracting States." }, "pages": [ 14 ], "text": "(4) The competent authorities of the Contracting States may\ncommunicate with each other directly for the purpose of reach-\ning an agreement in the sense of the preceding paragraphs.\nWhen it seems advisable in order to reach agreement to have\nan oral exchange of opinions, such exchange may take place\nthrough a Commission consisting of representatives of the\ncompetent authorities of the Contracting States." } ], "title": "Article 24\nMutual Agreement Procedure" }, { "body_sha256": "e207d1350fc7b33388e8ff545066df364e264e612064cfe18d3e56562397439e", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-087", "pdf-014-line-088", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 311.1743910405973, 457.8876816836567, 541.2330377974802, 617.6223807957908 ], "source_line_ids": [ "pdf-014-line-069", "pdf-014-line-071", "pdf-014-line-073", "pdf-014-line-075", "pdf-014-line-077", "pdf-014-line-079", "pdf-014-line-081", "pdf-014-line-083", "pdf-014-line-085", "pdf-014-line-087", "pdf-014-line-088", "pdf-014-line-091", "pdf-014-line-093", "pdf-014-line-095", "pdf-014-line-097", "pdf-014-line-099", "pdf-014-line-101" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv00901", "p014-tsv00902", "p014-tsv00903", "p014-tsv00904", "p014-tsv00905", "p014-tsv00906", "p014-tsv00907", "p014-tsv00908", "p014-tsv00910", "p014-tsv00911", "p014-tsv00912", "p014-tsv00913", "p014-tsv00914", "p014-tsv00915", "p014-tsv00916", "p014-tsv00917", "p014-tsv00918", "p014-tsv00920", "p014-tsv00921", "p014-tsv00922", "p014-tsv00923", "p014-tsv00924", "p014-tsv00925", "p014-tsv00926", "p014-tsv00927", "p014-tsv00928", "p014-tsv00929", "p014-tsv00930", "p014-tsv00931", "p014-tsv00933", "p014-tsv00934", "p014-tsv00935", "p014-tsv00936", "p014-tsv00937", "p014-tsv00938", "p014-tsv00939", "p014-tsv00940", "p014-tsv00942", "p014-tsv00943", "p014-tsv00944", "p014-tsv00945", "p014-tsv00946", "p014-tsv00947", "p014-tsv00948", "p014-tsv00949", "p014-tsv00950", "p014-tsv00952", "p014-tsv00953", "p014-tsv00954", "p014-tsv00955", "p014-tsv00956", "p014-tsv00957", "p014-tsv00958", "p014-tsv00959", "p014-tsv00960", "p014-tsv00961", "p014-tsv00963", "p014-tsv00964", "p014-tsv00965", "p014-tsv00966", "p014-tsv00967", "p014-tsv00968", "p014-tsv00969", "p014-tsv00970", "p014-tsv00971", "p014-tsv00972", "p014-tsv00974", "p014-tsv00975", "p014-tsv00976", "p014-tsv00977", "p014-tsv00978", "p014-tsv00979", "p014-tsv00980", "p014-tsv00981", "p014-tsv00982", "p014-tsv00983", "p014-tsv00984", "p014-tsv00985", "p014-tsv00987", "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-tsv01006", "p014-tsv01008", "p014-tsv01009", "p014-tsv01010", "p014-tsv01011", "p014-tsv01012", "p014-tsv01013", "p014-tsv01014", "p014-tsv01015", "p014-tsv01017", "p014-tsv01018", "p014-tsv01019", "p014-tsv01020", "p014-tsv01021", "p014-tsv01022", "p014-tsv01023", "p014-tsv01024", "p014-tsv01025", "p014-tsv01026", "p014-tsv01028", "p014-tsv01029", "p014-tsv01030", "p014-tsv01031", "p014-tsv01032", "p014-tsv01033", "p014-tsv01034", "p014-tsv01035", "p014-tsv01036", "p014-tsv01037", "p014-tsv01039", "p014-tsv01040", "p014-tsv01041", "p014-tsv01042", "p014-tsv01043", "p014-tsv01044", "p014-tsv01045", "p014-tsv01046", "p014-tsv01047", "p014-tsv01049", "p014-tsv01050", "p014-tsv01051", "p014-tsv01052", "p014-tsv01053", "p014-tsv01054", "p014-tsv01055", "p014-tsv01056", "p014-tsv01057", "p014-tsv01058", "p014-tsv01060", "p014-tsv01061", "p014-tsv01062", "p014-tsv01063", "p014-tsv01064", "p014-tsv01065", "p014-tsv01066", "p014-tsv01067", "p014-tsv01068", "p014-tsv01069", "p014-tsv01071" ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for carrying\nout the provisions of this Agreement or of the domestic laws of\nthe Contracting States concerning taxes covered by the\nAgreement insofar as the taxation thereunder is not contrary\nto the Agreement. The exchange of information is not restrict-\ned by Article 1. Any information received by a Contracting\nState shall be treated as secret in the same manner as infor-\nmation obtained under the domestic laws of that State and\nshall be disclosed only to persons or authorities (including\ncourts and administrative bodies) involved in the assessment\nor collection of, the enforcement or prosecution in respect of,\nor the determination of appeals in relation to, the taxes\ncovered by the Agreement. Such persons or authorities shall\nuse the information only for such purposes. They may disclose\nthe information in public court proceedings or in judicial deci-\nsions." }, "pages": [ 14 ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for carrying\nout the provisions of this Agreement or of the domestic laws of\nthe Contracting States concerning taxes covered by the\nAgreement insofar as the taxation thereunder is not contrary\nto the Agreement. The exchange of information is not restrict-\ned by Article 1. Any information received by a Contracting\nState shall be treated as secret in the same manner as infor-\nmation obtained under the domestic laws of that State and\nshall be disclosed only to persons or authorities (including\ncourts and administrative bodies) involved in the assessment\nor collection of, the enforcement or prosecution in respect of,\nor the determination of appeals in relation to, the taxes\ncovered by the Agreement. Such persons or authorities shall\nuse the information only for such purposes. They may disclose\nthe information in public court proceedings or in judicial deci-\nsions." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-123", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 309.5133177788147, 643.9218546530747, 539.2951189920672, 769.8824926011181 ], "source_line_ids": [ "pdf-014-line-105", "pdf-014-line-107", "pdf-014-line-109", "pdf-014-line-111", "pdf-014-line-113", "pdf-014-line-116", "pdf-014-line-118", "pdf-014-line-120", "pdf-014-line-123", "pdf-014-line-126", "pdf-014-line-128", "pdf-014-line-130" ], "source_page": 14 } ], "source_word_ids": [ "p014-tsv01075", "p014-tsv01076", "p014-tsv01077", "p014-tsv01078", "p014-tsv01079", "p014-tsv01080", "p014-tsv01081", "p014-tsv01082", "p014-tsv01083", "p014-tsv01084", "p014-tsv01085", "p014-tsv01086", "p014-tsv01088", "p014-tsv01089", "p014-tsv01090", "p014-tsv01091", "p014-tsv01092", "p014-tsv01093", "p014-tsv01094", "p014-tsv01095", "p014-tsv01096", "p014-tsv01097", "p014-tsv01098", "p014-tsv01102", "p014-tsv01103", "p014-tsv01104", "p014-tsv01105", "p014-tsv01106", "p014-tsv01107", "p014-tsv01108", "p014-tsv01109", "p014-tsv01110", "p014-tsv01111", "p014-tsv01113", "p014-tsv01114", "p014-tsv01115", "p014-tsv01116", "p014-tsv01117", "p014-tsv01118", "p014-tsv01119", "p014-tsv01120", "p014-tsv01121", "p014-tsv01122", "p014-tsv01123", "p014-tsv01125", "p014-tsv01126", "p014-tsv01130", "p014-tsv01131", "p014-tsv01132", "p014-tsv01133", "p014-tsv01134", "p014-tsv01135", "p014-tsv01136", "p014-tsv01137", "p014-tsv01138", "p014-tsv01139", "p014-tsv01141", "p014-tsv01142", "p014-tsv01143", "p014-tsv01144", "p014-tsv01145", "p014-tsv01146", "p014-tsv01147", "p014-tsv01148", "p014-tsv01149", "p014-tsv01150", "p014-tsv01151", "p014-tsv01152", "p014-tsv01154", "p014-tsv01155", "p014-tsv01156", "p014-tsv01157", "p014-tsv01158", "p014-tsv01162", "p014-tsv01163", "p014-tsv01164", "p014-tsv01165", "p014-tsv01166", "p014-tsv01167", "p014-tsv01168", "p014-tsv01169", "p014-tsv01170", "p014-tsv01171", "p014-tsv01173", "p014-tsv01174", "p014-tsv01175", "p014-tsv01176", "p014-tsv01177", "p014-tsv01178", "p014-tsv01179", "p014-tsv01181", "p014-tsv01182", "p014-tsv01183", "p014-tsv01184", "p014-tsv01185", "p014-tsv01186", "p014-tsv01187", "p014-tsv01188", "p014-tsv01189", "p014-tsv01191", "p014-tsv01192", "p014-tsv01193", "p014-tsv01194", "p014-tsv01195", "p014-tsv01196", "p014-tsv01197" ], "text": "(2) In no case shall the provisions of paragraph 1 be con-\nstrued so as to impose on a Contracting State the obligation:\na) to carry out administrative measures at variance with the\nlaws and administrative practice of that or of the other Con-\ntracting State;\nb) to supply information which is not obtainable under the\nlaws or in the normal course of the administration of that or\nof the other Contracting State;\nc) to supply information which would disclose any trade, bu-\nsiness, industrial, commercial or professional secret or\ntrade process, or information, the disclosure of which would\nbe contrary to public policy (ordre public)." }, "pages": [ 14 ], "text": "(2) In no case shall the provisions of paragraph 1 be con-\nstrued so as to impose on a Contracting State the obligation:\na) to carry out administrative measures at variance with the\nlaws and administrative practice of that or of the other Con-\ntracting State;\nb) to supply information which is not obtainable under the\nlaws or in the normal course of the administration of that or\nof the other Contracting State;\nc) to supply information which would disclose any trade, bu-\nsiness, industrial, commercial or professional secret or\ntrade process, or information, the disclosure of which would\nbe contrary to public policy (ordre public)." } ], "title": "Article 25\nExchange of Information" }, { "body_sha256": "c9d00b708d90ba98de19b68661ff43f135a8df31fdd8859117bd5c8fb883f48f", "id": "article-26", "label": "26", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-008", "pdf-015-line-009", "pdf-015-line-012", "pdf-015-line-014" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 305.91432571161926, 99.9380006576784, 534.8655902939804, 136.75726405787572 ], "source_line_ids": [ "pdf-015-line-008", "pdf-015-line-009", "pdf-015-line-012", "pdf-015-line-014" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00537", "p015-tsv00538", "p015-tsv00539", "p015-tsv00540", "p015-tsv00541", "p015-tsv00542", "p015-tsv00543", "p015-tsv00544", "p015-tsv00545", "p015-tsv00546", "p015-tsv00548", "p015-tsv00549", "p015-tsv00550", "p015-tsv00551", "p015-tsv00552", "p015-tsv00553", "p015-tsv00554", "p015-tsv00555", "p015-tsv00556", "p015-tsv00557", "p015-tsv00558", "p015-tsv00559", "p015-tsv00561", "p015-tsv00562", "p015-tsv00563", "p015-tsv00564", "p015-tsv00565", "p015-tsv00566", "p015-tsv00567", "p015-tsv00568", "p015-tsv00570", "p015-tsv00571", "p015-tsv00572", "p015-tsv00573", "p015-tsv00574", "p015-tsv00575", "p015-tsv00576", "p015-tsv00577", "p015-tsv00578" ], "text": "(1) Nothing in this Agreement shall affect the fiscal privileges\nof members of a diplomatic mission, a consular post or an in-\nternational organisation under the general rules of interna-\ntional law or under the provisions of special agreements." }, "pages": [ 15 ], "text": "(1) Nothing in this Agreement shall affect the fiscal privileges\nof members of a diplomatic mission, a consular post or an in-\nternational organisation under the general rules of interna-\ntional law or under the provisions of special agreements." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "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-030" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 305.6374801679888, 141.74032226241368, 534.8655902939804, 217.59354159815848 ], "source_line_ids": [ "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-030" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00582", "p015-tsv00583", "p015-tsv00584", "p015-tsv00585", "p015-tsv00586", "p015-tsv00587", "p015-tsv00588", "p015-tsv00589", "p015-tsv00590", "p015-tsv00592", "p015-tsv00593", "p015-tsv00594", "p015-tsv00595", "p015-tsv00596", "p015-tsv00597", "p015-tsv00598", "p015-tsv00599", "p015-tsv00600", "p015-tsv00601", "p015-tsv00603", "p015-tsv00604", "p015-tsv00605", "p015-tsv00606", "p015-tsv00607", "p015-tsv00608", "p015-tsv00609", "p015-tsv00610", "p015-tsv00611", "p015-tsv00612", "p015-tsv00613", "p015-tsv00615", "p015-tsv00616", "p015-tsv00617", "p015-tsv00618", "p015-tsv00619", "p015-tsv00620", "p015-tsv00621", "p015-tsv00622", "p015-tsv00623", "p015-tsv00624", "p015-tsv00625", "p015-tsv00626", "p015-tsv00628", "p015-tsv00629", "p015-tsv00630", "p015-tsv00631", "p015-tsv00632", "p015-tsv00633", "p015-tsv00634", "p015-tsv00635", "p015-tsv00636", "p015-tsv00637", "p015-tsv00638", "p015-tsv00640", "p015-tsv00641", "p015-tsv00642", "p015-tsv00643", "p015-tsv00644", "p015-tsv00645", "p015-tsv00646", "p015-tsv00647", "p015-tsv00648", "p015-tsv00649", "p015-tsv00650", "p015-tsv00651", "p015-tsv00652", "p015-tsv00654", "p015-tsv00655", "p015-tsv00656", "p015-tsv00657", "p015-tsv00658", "p015-tsv00659", "p015-tsv00660", "p015-tsv00661", "p015-tsv00662", "p015-tsv00663", "p015-tsv00664", "p015-tsv00665", "p015-tsv00666", "p015-tsv00668", "p015-tsv00669", "p015-tsv00670" ], "text": "(2) Notwithstanding Article 4 of this Agreement, an individual\nwho is a member of a diplomatic, consular or permanent\nmission of a Contracting State which is situated in the other\nContracting State or in a third State shall be deemed for the\npurposes of this Agreement to be a resident of the sending\nState if he is liable in the sending State to the same obligations\nin relation to tax on his total world income as are residents of\nthe sending State." }, "pages": [ 15 ], "text": "(2) Notwithstanding Article 4 of this Agreement, an individual\nwho is a member of a diplomatic, consular or permanent\nmission of a Contracting State which is situated in the other\nContracting State or in a third State shall be deemed for the\npurposes of this Agreement to be a resident of the sending\nState if he is liable in the sending State to the same obligations\nin relation to tax on his total world income as are residents of\nthe sending State." }, { "id": "para-3", "original": { "id": "para-3", "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-042", "pdf-015-line-044" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 305.0837890807279, 223.13027293653406, 533.7582081194587, 287.9100295955278 ], "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-042", "pdf-015-line-044" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00674", "p015-tsv00675", "p015-tsv00676", "p015-tsv00677", "p015-tsv00678", "p015-tsv00679", "p015-tsv00680", "p015-tsv00681", "p015-tsv00682", "p015-tsv00684", "p015-tsv00685", "p015-tsv00686", "p015-tsv00687", "p015-tsv00688", "p015-tsv00689", "p015-tsv00690", "p015-tsv00691", "p015-tsv00692", "p015-tsv00693", "p015-tsv00694", "p015-tsv00696", "p015-tsv00697", "p015-tsv00698", "p015-tsv00699", "p015-tsv00700", "p015-tsv00701", "p015-tsv00702", "p015-tsv00703", "p015-tsv00704", "p015-tsv00705", "p015-tsv00707", "p015-tsv00708", "p015-tsv00709", "p015-tsv00710", "p015-tsv00711", "p015-tsv00712", "p015-tsv00713", "p015-tsv00714", "p015-tsv00715", "p015-tsv00716", "p015-tsv00717", "p015-tsv00719", "p015-tsv00720", "p015-tsv00721", "p015-tsv00722", "p015-tsv00723", "p015-tsv00724", "p015-tsv00725", "p015-tsv00726", "p015-tsv00727", "p015-tsv00728", "p015-tsv00729", "p015-tsv00731", "p015-tsv00732", "p015-tsv00733", "p015-tsv00734", "p015-tsv00735", "p015-tsv00736", "p015-tsv00737", "p015-tsv00738", "p015-tsv00739", "p015-tsv00740", "p015-tsv00741", "p015-tsv00743" ], "text": "(3) This Agreement shall not apply to International Organ-\nisations, to organs or officials thereof and to persons who are\nmembers of a diplomatic, consular or permanent mission of a\nthird State, being present in a Contracting State and who are\nnot liable in either Contracting State to the same obligations in\nrelation to tax on their total world income as are residents\nthereof." }, "pages": [ 15 ], "text": "(3) This Agreement shall not apply to International Organ-\nisations, to organs or officials thereof and to persons who are\nmembers of a diplomatic, consular or permanent mission of a\nthird State, being present in a Contracting State and who are\nnot liable in either Contracting State to the same obligations in\nrelation to tax on their total world income as are residents\nthereof." } ], "title": "Article 26\nDiplomatic and Consular Privileges" }, { "body_sha256": "c9988cd25440b1f9b063a6c178b586e04dde65c4a8159779decb747902c58f1d", "id": "article-27", "label": "27", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-050", "pdf-015-line-052", "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" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 308.12909006066263, 335.5259191055574, 537.0803546430237, 429.0966787241039 ], "source_line_ids": [ "pdf-015-line-050", "pdf-015-line-052", "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" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00755", "p015-tsv00756", "p015-tsv00757", "p015-tsv00758", "p015-tsv00759", "p015-tsv00760", "p015-tsv00761", "p015-tsv00762", "p015-tsv00763", "p015-tsv00764", "p015-tsv00765", "p015-tsv00767", "p015-tsv00768", "p015-tsv00769", "p015-tsv00770", "p015-tsv00771", "p015-tsv00772", "p015-tsv00773", "p015-tsv00774", "p015-tsv00775", "p015-tsv00777", "p015-tsv00778", "p015-tsv00779", "p015-tsv00780", "p015-tsv00781", "p015-tsv00782", "p015-tsv00783", "p015-tsv00784", "p015-tsv00785", "p015-tsv00787", "p015-tsv00788", "p015-tsv00789", "p015-tsv00790", "p015-tsv00791", "p015-tsv00792", "p015-tsv00793", "p015-tsv00794", "p015-tsv00795", "p015-tsv00796", "p015-tsv00798", "p015-tsv00799", "p015-tsv00800", "p015-tsv00801", "p015-tsv00802", "p015-tsv00803", "p015-tsv00804", "p015-tsv00805", "p015-tsv00806", "p015-tsv00807", "p015-tsv00809", "p015-tsv00810", "p015-tsv00811", "p015-tsv00812", "p015-tsv00813", "p015-tsv00814", "p015-tsv00815", "p015-tsv00816", "p015-tsv00817", "p015-tsv00819", "p015-tsv00820", "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-tsv00838", "p015-tsv00839", "p015-tsv00841", "p015-tsv00842", "p015-tsv00843", "p015-tsv00844", "p015-tsv00845", "p015-tsv00846", "p015-tsv00847", "p015-tsv00848", "p015-tsv00849", "p015-tsv00850", "p015-tsv00852", "p015-tsv00853", "p015-tsv00854", "p015-tsv00855", "p015-tsv00856" ], "text": "(1) This Agreement may be extended, either in its entirety or\nwith modifications to any territory for whose international rela-\ntions New Zealand is responsible, and which imposes taxes\nsubstantially similar in character to those to which this Agree-\nment applies. Any such extension shall take effect from such\ndate and subject to such modifications and conditions (includ-\ning conditions as to termination) as may be specified and\nagreed between the Contracting States in Notes to be ex-\nchanged through diplomatic channels or in any manner in ac-\ncordance with their constitutional procedures." }, "pages": [ 15 ], "text": "(1) This Agreement may be extended, either in its entirety or\nwith modifications to any territory for whose international rela-\ntions New Zealand is responsible, and which imposes taxes\nsubstantially similar in character to those to which this Agree-\nment applies. Any such extension shall take effect from such\ndate and subject to such modifications and conditions (includ-\ning conditions as to termination) as may be specified and\nagreed between the Contracting States in Notes to be ex-\nchanged through diplomatic channels or in any manner in ac-\ncordance with their constitutional procedures." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-078" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 307.2985534297713, 443.21534363696156, 535.972972468502, 488.0628674778033 ], "source_line_ids": [ "pdf-015-line-070", "pdf-015-line-072", "pdf-015-line-074", "pdf-015-line-076", "pdf-015-line-078" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00860", "p015-tsv00861", "p015-tsv00862", "p015-tsv00863", "p015-tsv00864", "p015-tsv00865", "p015-tsv00866", "p015-tsv00867", "p015-tsv00868", "p015-tsv00870", "p015-tsv00871", "p015-tsv00872", "p015-tsv00873", "p015-tsv00874", "p015-tsv00875", "p015-tsv00876", "p015-tsv00877", "p015-tsv00878", "p015-tsv00879", "p015-tsv00880", "p015-tsv00882", "p015-tsv00883", "p015-tsv00884", "p015-tsv00885", "p015-tsv00886", "p015-tsv00887", "p015-tsv00888", "p015-tsv00889", "p015-tsv00890", "p015-tsv00891", "p015-tsv00892", "p015-tsv00894", "p015-tsv00895", "p015-tsv00896", "p015-tsv00897", "p015-tsv00898", "p015-tsv00899", "p015-tsv00900", "p015-tsv00901", "p015-tsv00902", "p015-tsv00903", "p015-tsv00904", "p015-tsv00905", "p015-tsv00907", "p015-tsv00908", "p015-tsv00909", "p015-tsv00910", "p015-tsv00911" ], "text": "(2) Unless otherwise agreed by both Contracting States, the\ntermination of the Agreement by one of them under Article 30\nshall also terminate, in the manner provided for in that Article,\nthe application of this Agreement to any territory to which it has\nbeen extended under this Article." }, "pages": [ 15 ], "text": "(2) Unless otherwise agreed by both Contracting States, the\ntermination of the Agreement by one of them under Article 30\nshall also terminate, in the manner provided for in that Article,\nthe application of this Agreement to any territory to which it has\nbeen extended under this Article." } ], "title": "Article 27\nTerritorial Extension" }, { "body_sha256": "fdba19eb971d9154398cf474467879e88e6b109f8b0d9294628f3ebc4d3291c5", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "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": [ 309.5133177788147, 540.9386517592897, 538.1877368175454, 587.724031568563 ], "source_line_ids": [ "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-tsv00923", "p015-tsv00924", "p015-tsv00925", "p015-tsv00926", "p015-tsv00927", "p015-tsv00928", "p015-tsv00929", "p015-tsv00930", "p015-tsv00931", "p015-tsv00932", "p015-tsv00934", "p015-tsv00935", "p015-tsv00936", "p015-tsv00937", "p015-tsv00938", "p015-tsv00939", "p015-tsv00940", "p015-tsv00941", "p015-tsv00942", "p015-tsv00943", "p015-tsv00945", "p015-tsv00946", "p015-tsv00947", "p015-tsv00948", "p015-tsv00949", "p015-tsv00950", "p015-tsv00951", "p015-tsv00952", "p015-tsv00953", "p015-tsv00954", "p015-tsv00956", "p015-tsv00957", "p015-tsv00958", "p015-tsv00959", "p015-tsv00960", "p015-tsv00961", "p015-tsv00962", "p015-tsv00963", "p015-tsv00964", "p015-tsv00965", "p015-tsv00966", "p015-tsv00967", "p015-tsv00968", "p015-tsv00970" ], "text": "This Agreement shall also apply to Land Berlin, provided that\nthe Government of the Federal Republic of Germany does not\nmake a contrary declaration to the Government of New Zea-\nland within three months of the date of entry into force of this\nAgreement." }, "pages": [ 15 ], "text": "This Agreement shall also apply to Land Berlin, provided that\nthe Government of the Federal Republic of Germany does not\nmake a contrary declaration to the Government of New Zea-\nland within three months of the date of entry into force of this\nAgreement." } ], "title": "Article 28\nLand Berlin" }, { "body_sha256": "52756f4e345ecbefe1cf5104c8704e8cee33142a0016a39514a720f83273e10a", "id": "article-29", "label": "29", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-015-line-099", "pdf-015-line-101" ], "source_page": 15, "source_pages": [ 15 ], "source_spans": [ { "bbox": [ 310.0670088660756, 624.5432949687603, 537.9108912739151, 641.9839986846432 ], "source_line_ids": [ "pdf-015-line-099", "pdf-015-line-101" ], "source_page": 15 } ], "source_word_ids": [ "p015-tsv00985", "p015-tsv00986", "p015-tsv00987", "p015-tsv00988", "p015-tsv00989", "p015-tsv00990", "p015-tsv00991", "p015-tsv00992", "p015-tsv00993", "p015-tsv00994", "p015-tsv00996", "p015-tsv00997", "p015-tsv00998", "p015-tsv00999", "p015-tsv01000", "p015-tsv01001", "p015-tsv01002", "p015-tsv01003", "p015-tsv01004", "p015-tsv01005" ], "text": "(1) This Agreement shall be ratified and the instruments of\nratification shall be exchanged at Bonn as soon as possible." }, "pages": [ 15 ], "text": "(1) This Agreement shall be ratified and the instruments of\nratification shall be exchanged at Bonn as soon as possible." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110", "pdf-015-line-111", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119", "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 15, "source_pages": [ 15, 16 ], "source_spans": [ { "bbox": [ 308.68278114792344, 657.7636829990136, 536.8035090993933, 759.6395396251232 ], "source_line_ids": [ "pdf-015-line-104", "pdf-015-line-106", "pdf-015-line-108", "pdf-015-line-110", "pdf-015-line-111", "pdf-015-line-114", "pdf-015-line-115", "pdf-015-line-117", "pdf-015-line-119" ], "source_page": 15 }, { "bbox": [ 318.37237517498835, 65.88710292666886, 535.972972468502, 93.01708648470898 ], "source_line_ids": [ "pdf-016-line-004", "pdf-016-line-006", "pdf-016-line-008" ], "source_page": 16 } ], "source_word_ids": [ "p015-tsv01009", "p015-tsv01010", "p015-tsv01011", "p015-tsv01012", "p015-tsv01013", "p015-tsv01014", "p015-tsv01015", "p015-tsv01016", "p015-tsv01017", "p015-tsv01018", "p015-tsv01019", "p015-tsv01021", "p015-tsv01022", "p015-tsv01023", "p015-tsv01024", "p015-tsv01025", "p015-tsv01026", "p015-tsv01027", "p015-tsv01028", "p015-tsv01029", "p015-tsv01030", "p015-tsv01032", "p015-tsv01033", "p015-tsv01037", "p015-tsv01038", "p015-tsv01039", "p015-tsv01040", "p015-tsv01044", "p015-tsv01045", "p015-tsv01046", "p015-tsv01047", "p015-tsv01048", "p015-tsv01049", "p015-tsv01050", "p015-tsv01051", "p015-tsv01052", "p015-tsv01053", "p015-tsv01055", "p015-tsv01056", "p015-tsv01057", "p015-tsv01058", "p015-tsv01059", "p015-tsv01060", "p015-tsv01061", "p015-tsv01065", "p015-tsv01066", "p015-tsv01067", "p015-tsv01068", "p015-tsv01069", "p015-tsv01070", "p015-tsv01071", "p015-tsv01075", "p015-tsv01076", "p015-tsv01077", "p015-tsv01078", "p015-tsv01079", "p015-tsv01080", "p015-tsv01081", "p015-tsv01082", "p015-tsv01083", "p015-tsv01084", "p015-tsv01085", "p015-tsv01086", "p015-tsv01088", "p015-tsv01089", "p015-tsv01090", "p015-tsv01091", "p015-tsv01092", "p015-tsv01093", "p015-tsv01094", "p015-tsv01095", "p015-tsv01096", "p015-tsv01097", "p016-tsv00268", "p016-tsv00269", "p016-tsv00270", "p016-tsv00271", "p016-tsv00272", "p016-tsv00273", "p016-tsv00274", "p016-tsv00275", "p016-tsv00276", "p016-tsv00277", "p016-tsv00278", "p016-tsv00280", "p016-tsv00281", "p016-tsv00282", "p016-tsv00283", "p016-tsv00284", "p016-tsv00285", "p016-tsv00286", "p016-tsv00287", "p016-tsv00288", "p016-tsv00290" ], "text": "(2) This Agreement shall enter into force one month after the\ndate of exchange of the instruments of ratification and shall\nhave effect:\na) in New Zealand:\nin respect of income assessable for any income year begin-\nning on or after 1 April 1978;\nb) in the Federal Republic of Germany:\ni) in respect of German tax withheld at the source, for the\ntax on amounts paid on or after 1 January 1978;\nii) in respect of other German taxes, for taxes which are\nlevied for the calendar year 1978 and for subsequent\nyears." }, "pages": [ 15, 16 ], "text": "(2) This Agreement shall enter into force one month after the\ndate of exchange of the instruments of ratification and shall\nhave effect:\na) in New Zealand:\nin respect of income assessable for any income year begin-\nning on or after 1 April 1978;\nb) in the Federal Republic of Germany:\ni) in respect of German tax withheld at the source, for the\ntax on amounts paid on or after 1 January 1978;\nii) in respect of other German taxes, for taxes which are\nlevied for the calendar year 1978 and for subsequent\nyears." } ], "title": "Article 29\nEntry into Force" }, { "body_sha256": "cecd02385905f8c3c5890419eb27f00baf2fff7715138dc1c5ecc11a9748d776", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "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", "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-038", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 306.7448623425105, 136.4804274909569, 537.3572001866543, 337.7406116409076 ], "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", "pdf-016-line-033", "pdf-016-line-035", "pdf-016-line-038", "pdf-016-line-039", "pdf-016-line-041", "pdf-016-line-044", "pdf-016-line-046", "pdf-016-line-048" ], "source_page": 16 } ], "source_word_ids": [ "p016-tsv00301", "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-tsv00317", "p016-tsv00318", "p016-tsv00319", "p016-tsv00320", "p016-tsv00321", "p016-tsv00322", "p016-tsv00323", "p016-tsv00325", "p016-tsv00326", "p016-tsv00327", "p016-tsv00328", "p016-tsv00329", "p016-tsv00330", "p016-tsv00331", "p016-tsv00332", "p016-tsv00333", "p016-tsv00334", "p016-tsv00335", "p016-tsv00337", "p016-tsv00338", "p016-tsv00339", "p016-tsv00340", "p016-tsv00341", "p016-tsv00342", "p016-tsv00343", "p016-tsv00344", "p016-tsv00345", "p016-tsv00346", "p016-tsv00347", "p016-tsv00348", "p016-tsv00349", "p016-tsv00350", "p016-tsv00352", "p016-tsv00353", "p016-tsv00354", "p016-tsv00355", "p016-tsv00356", "p016-tsv00357", "p016-tsv00358", "p016-tsv00359", "p016-tsv00361", "p016-tsv00362", "p016-tsv00363", "p016-tsv00364", "p016-tsv00365", "p016-tsv00366", "p016-tsv00367", "p016-tsv00368", "p016-tsv00369", "p016-tsv00370", "p016-tsv00372", "p016-tsv00373", "p016-tsv00377", "p016-tsv00378", "p016-tsv00379", "p016-tsv00380", "p016-tsv00384", "p016-tsv00385", "p016-tsv00386", "p016-tsv00387", "p016-tsv00388", "p016-tsv00389", "p016-tsv00390", "p016-tsv00391", "p016-tsv00392", "p016-tsv00393", "p016-tsv00395", "p016-tsv00396", "p016-tsv00397", "p016-tsv00398", "p016-tsv00399", "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-tsv00415", "p016-tsv00419", "p016-tsv00420", "p016-tsv00421", "p016-tsv00422", "p016-tsv00423", "p016-tsv00424", "p016-tsv00425", "p016-tsv00429", "p016-tsv00430", "p016-tsv00431", "p016-tsv00432", "p016-tsv00433", "p016-tsv00434", "p016-tsv00435", "p016-tsv00436", "p016-tsv00437", "p016-tsv00438", "p016-tsv00439", "p016-tsv00440", "p016-tsv00442", "p016-tsv00443", "p016-tsv00444", "p016-tsv00445", "p016-tsv00446", "p016-tsv00447", "p016-tsv00448", "p016-tsv00449", "p016-tsv00450", "p016-tsv00451", "p016-tsv00452", "p016-tsv00453", "p016-tsv00455", "p016-tsv00456", "p016-tsv00457", "p016-tsv00458", "p016-tsv00459", "p016-tsv00460", "p016-tsv00461", "p016-tsv00462", "p016-tsv00463", "p016-tsv00464", "p016-tsv00465", "p016-tsv00469", "p016-tsv00470", "p016-tsv00471", "p016-tsv00472", "p016-tsv00473", "p016-tsv00474", "p016-tsv00475", "p016-tsv00476", "p016-tsv00477", "p016-tsv00478", "p016-tsv00479", "p016-tsv00481", "p016-tsv00482", "p016-tsv00483", "p016-tsv00484", "p016-tsv00485", "p016-tsv00486", "p016-tsv00487", "p016-tsv00488", "p016-tsv00489", "p016-tsv00490", "p016-tsv00492", "p016-tsv00493", "p016-tsv00494", "p016-tsv00495", "p016-tsv00496", "p016-tsv00497" ], "text": "This Agreement shall continue in effect indefinitely but either\nof the Contracting States may, on or before 30 June in any cal-\nendar year beginning after the expiration of a period of five\nyears from the date of its entry into force, give to the other Con-\ntracting State, through diplomatic channels, written notice of\ntermination, and, in such event, this Agreement shall cease to\nbe effective:\na) in New Zealand:\nin respect of income assessable for any income year begin-\nning on or after 1 April in the calendar year immediately fol-\nlowing that in which the notice is given;\nb) in the Federal Republic of Germany:\ni) in respect of German tax withheld at the source, for the\ntax on amounts paid on or after 1 January in the calen-\ndar year next following that in which the notice is given;\nii) in respect of other German taxes, for taxes which are\nlevied for the calendar year next following that in which\nthe notice of determination is given." }, "pages": [ 16 ], "text": "This Agreement shall continue in effect indefinitely but either\nof the Contracting States may, on or before 30 June in any cal-\nendar year beginning after the expiration of a period of five\nyears from the date of its entry into force, give to the other Con-\ntracting State, through diplomatic channels, written notice of\ntermination, and, in such event, this Agreement shall cease to\nbe effective:\na) in New Zealand:\nin respect of income assessable for any income year begin-\nning on or after 1 April in the calendar year immediately fol-\nlowing that in which the notice is given;\nb) in the Federal Republic of Germany:\ni) in respect of German tax withheld at the source, for the\ntax on amounts paid on or after 1 January in the calen-\ndar year next following that in which the notice is given;\nii) in respect of other German taxes, for taxes which are\nlevied for the calendar year next following that in which\nthe notice of determination is given." } ], "title": "Article 30\nTermination" } ] }, "title": "1980 source edition" }