{ "citation": "BGBl. 1968 II S. 589", "currentness_verified": false, "dates": { "gazette_publication_date": "1968-07-26", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "1967-07-10" }, "edition_label": "de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26", "external_readers": {}, "id": "de-thailand-1968-base", "indexed_legal_publication_permitted": false, "input_record": "public-release/combined-discovery-preview.json#de-thailand-1968-base", "kind": "original source edition", "languages": [ "de", "en" ], "legacy_routes": [ "/library/treaties/de-thailand-1968-base/de/", "/library/treaties/de-thailand-1968-base/en/" ], "metadata_language": "en", "notes": [ "Original source edition; not a verified current-law consolidation. Unknown as current law. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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 printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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.", "ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-base/. PDF page links identify pages, not verified paragraph correspondence." ], "origin": "retained public reader", "pair": "DE-TH", "pair_name": "Germany / Thailand", "pinned_record": { "country": { "de": "Thailand", "en": "Thailand" }, "currentness": "Original source edition; not a verified current-law consolidation. Unknown as current law. Signature: 1967-07-10; consent law: 1968-07-19; gazette publication: 1968-07-26. Edition ID year is the retained publication label, NOT the signature year. Treaty entry into force (retained audit/cached article): 1968-12-04. Roster general application: 1967-01-01; NOT a universal tax-specific rule and NOT the entry date. Cached article entry statements (possibly about multiple instruments): ['4. Dezember 1968']. None means unresolved, not no legal effect. All dates retain their evidence scope; no fresh current-law verification. 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-thailand-1968-base", "kind": "transcription", "metadata_lang": "en", "publication": {}, "relationships_note": "The printed accompanying exchange of notes is retained separately from treaty articles; German note text is marked Übersetzung in the Thailand original. Retained edition-audit relationships: []. MLI effects, later protocols, replacements, suspensions, complete amendment chain and current applicability have NOT been verified or incorporated. No current-law claim. 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. 1968 II S. 589", "form": "retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative", "hash_basis": "locally-verified", "retrieved_at": "2026-09-30", "role": "original implementing law, DE/EN/Thai base treaty and accompanying exchange of notes; not a current consolidated text", "sha256": "8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Thailand/1968-07-26-Thailand-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "source_dates": { "gazette_publication_date": "1968-07-26", "provenance": "agent source-triage of pinned original; neither date is treaty entry/application", "signature_date": "1967-07-10" }, "status_note": "ORIGINAL EDITION, unreviewed OCR. Authentic treaty languages: German (de), English (en), Thai (th). Distinct DE/EN assets use separate left/right physical columns on even PDF pages2–32. Thai original text IS PRESENT on alternating odd PDF pages3–33, but retained OCR is unusable for Thai: no Thai machine reader is supplied. Missing usable authentic-language asset: th; no full-language claim. German exchange-of-notes text is labelled Übersetzung in the original. All OCR defects, damaged numerals, uncertain punctuation and line-end hyphens are retained. Source-observed article/paragraph IDs do not replace the visibly erroneous OCR wording. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, exchange of notes and signatures are separate retained assets, not part of the last article. Full supplements: /review/de-thailand-1968-base/. PDF page links identify pages, not verified paragraph correspondence.", "texts": { "de": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-de-treaty-row-002", "pdf-002-de-treaty-row-003" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 97.528, 346.745, 316.27736, 368.922 ], "first_line": "pdf-002-de-treaty-row-002", "last_line": "pdf-002-de-treaty-row-003", "source_page": 2 } ], "text": "Dieses Abkommen gilt für Personen, die in einem Ver-\ntragstaat oder in beiden Vertragstaaten ansässig sind," } ], "source_heading_line_ids": [ "pdf-002-de-treaty-row-001" ], "title": "Artikel 1" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-de-treaty-row-005", "pdf-002-de-treaty-row-006", "pdf-002-de-treaty-row-007", "pdf-002-de-treaty-row-008", "pdf-002-de-treaty-row-009" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 97.527, 391.872, 316.4722, 444.197 ], "first_line": "pdf-002-de-treaty-row-005", "last_line": "pdf-002-de-treaty-row-009", "source_page": 2 } ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom\nVermögen, die für Rechnung eines der beiden Vertrag-\nstaaten, seiner Lander oder seiner Gebietskörperschaften\nerhoben werden." }, { "id": "para-2", "source_line_ids": [ "pdf-002-de-treaty-row-010", "pdf-002-de-treaty-row-011", "pdf-002-de-treaty-row-012", "pdf-002-de-treaty-row-013", "pdf-002-de-treaty-row-014", "pdf-002-de-treaty-row-015", "pdf-002-de-treaty-row-016", "pdf-002-de-treaty-row-017" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 97.527, 442.927, 317.7832, 524.052 ], "first_line": "pdf-002-de-treaty-row-010", "last_line": "pdf-002-de-treaty-row-017", "source_page": 2 } ], "text": "(@) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom\nGesamtvermögen oder von Teilen des Einkommens oder\ndes Vermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens, der Lohnsummensteuern sowie\nder Steuern vom Vermégenszuwachs und der in der Bun\ndesrepublik Deutschland erhobenen Gewerbesteuer" }, { "id": "para-3", "source_line_ids": [ "pdf-002-de-treaty-row-018", "pdf-002-de-treaty-row-019", "pdf-002-de-treaty-row-020", "pdf-002-de-treaty-row-021", "pdf-002-de-treaty-row-022", "pdf-002-de-treaty-row-023", "pdf-002-de-treaty-row-024", "pdf-002-de-treaty-row-025", "pdf-002-de-treaty-row-026", "pdf-002-de-treaty-row-027", "pdf-002-de-treaty-row-028", "pdf-002-de-treaty-row-029" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 98.183, 524.746, 316.8945, 665.433 ], "first_line": "pdf-002-de-treaty-row-018", "last_line": "pdf-002-de-treaty-row-029", "source_page": 2 } ], "text": "(8) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere:\n1. In der Bundesrepublik Deutschland:\na) die Einkommensteuer,\nb) die Körperschafisteuer,\n©) die Vermögensteuer,\n&) die Gewerbesteuer\n(im folgenden als „deutsche Steuer” bezeichnet)\n2. im Königreich Thailand:\na) die Einkommensteuer (income tax) und\nd) die örtliche Aufbausteuer (local development tax)\n(im folgenden als „thailändische Steuer” bezeichnet)" }, { "id": "para-4", "source_line_ids": [ "pdf-002-de-treaty-row-030", "pdf-002-de-treaty-row-031", "pdf-002-de-treaty-row-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 98.835, 666.127, 318.59825, 700.124 ], "first_line": "pdf-002-de-treaty-row-030", "last_line": "pdf-002-de-treaty-row-032", "source_page": 2 } ], "text": "(4) Das Abkommen gilt auch für alle Steuern gleicher\noder ähnlicher Art, die künftig neben den zur Zeit be-\nstehenden Steuern oder an deren Stelle erhoben werden." }, { "id": "para-5", "source_line_ids": [ "pdf-002-de-treaty-row-033", "pdf-002-de-treaty-row-034", "pdf-002-de-treaty-row-035", "pdf-002-de-treaty-row-036" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 99.49, 701.473, 318.6322, 743.977 ], "first_line": "pdf-002-de-treaty-row-033", "last_line": "pdf-002-de-treaty-row-036", "source_page": 2 } ], "text": "(5) Die Vorschriften dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Gewinns gelten ent-\nsprechend für die nicht nach dem Einkommen oder dem\nVermögen berechnete Gewerbesteuer." } ], "source_heading_line_ids": [ "pdf-002-de-treaty-row-004" ], "title": "Artikel 2" }, { "id": "article-3", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-de-treaty-row-002", "pdf-004-de-treaty-row-003", "pdf-004-de-treaty-row-004", "pdf-004-de-treaty-row-005", "pdf-004-de-treaty-row-006", "pdf-004-de-treaty-row-007", "pdf-004-de-treaty-row-008", "pdf-004-de-treaty-row-009", "pdf-004-de-treaty-row-010", "pdf-004-de-treaty-row-011", "pdf-004-de-treaty-row-012", "pdf-004-de-treaty-row-013", "pdf-004-de-treaty-row-014", "pdf-004-de-treaty-row-015", "pdf-004-de-treaty-row-016", "pdf-004-de-treaty-row-017", "pdf-004-de-treaty-row-018", "pdf-004-de-treaty-row-019", "pdf-004-de-treaty-row-020", "pdf-004-de-treaty-row-021", "pdf-004-de-treaty-row-022", "pdf-004-de-treaty-row-023", "pdf-004-de-treaty-row-024", "pdf-004-de-treaty-row-025", "pdf-004-de-treaty-row-026", "pdf-004-de-treaty-row-027", "pdf-004-de-treaty-row-028", "pdf-004-de-treaty-row-029", "pdf-004-de-treaty-row-030", "pdf-004-de-treaty-row-031", "pdf-004-de-treaty-row-032", "pdf-004-de-treaty-row-033", "pdf-004-de-treaty-row-034", "pdf-004-de-treaty-row-035", "pdf-004-de-treaty-row-036", "pdf-004-de-treaty-row-037", "pdf-004-de-treaty-row-038", "pdf-004-de-treaty-row-039", "pdf-004-de-treaty-row-040", "pdf-004-de-treaty-row-041", "pdf-004-de-treaty-row-042", "pdf-004-de-treaty-row-043", "pdf-004-de-treaty-row-044" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 96.873, 79.036, 317.55905, 530.595 ], "first_line": "pdf-004-de-treaty-row-002", "last_line": "pdf-004-de-treaty-row-044", "source_page": 4 } ], "text": "(1) Im Sinne dieses Abkommens, soweit der Zusam\nmenhang nichts anderes erfordert,\na) bedeutet der Ausdruck „Bundesrepublik“ die Bundes-\nrepublik Deutschland und, im geographischen Sinne\nverwendet, das Gebiet des Geltungsbereichs des Grund:\ngesetzes fur die Bundesrepublik Deutschland;\nb) bedeutet der Ausdruck „Thailand“ das Königreich\nThailand;\n©) bedeuten die Ausdrücke „ein Vertragstaat” und „der\nandere Vertragstaat” je nach dem Zusammenhang\ndie Bundesrepublik oder Thailand;\n4) bedeutet der Ausdruck „Steuer“ je nach dem Zusam-\nmenhang die deutsche Steuer oder die thailändische\nSteuer:\n©) umfaßt der Ausdruck „Person“ natürliche Personen\nund Gesellschaften;\n1} bedeutet der Ausdruck „Gesellschaft“ juristische Per-\nsonen, andere Rechtsträger oder Personengruppen, die\nfür die Besteuerung als juristische Personen behandelt\nwerden;\n9) bedeuten die Ausdrücke „Unternehmen eines Vertrag-\nstates\" und „Unternehmen des anderen Vertrag\nstaates\", je nachdem, ein Unternehmen, das von einer\nin einem Vertragstaat ansässigen Person betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nh) bedeutet der Ausdruck „Staatsangehörige\"\n1. in bezug auf die Bundesrepublik alle Deutschen im\nSinne des Artikels 116 Absatz 1 des Grundgesetzes\nfür die Bundesrepublik Deutschland sowie alle juri-\nstischen Personen, Personengesellschaften und Per-\nsonenvereinigungen, die nach dem in der Bundes-\nrepublik geltenden Recht errichtet worden sind;\n2. in bezug auf Thailand alle natürlichen Personen, die\nnach thailändischem Staatsangehörigkeitsrecht die\nthailändische Staatsangehörigkeit besitzen, sowie\nalle juristischen Personen, Personengesellschaften\nund Personenvereinigungen, die nach dem in Thai-\nland geltenden Recht errichtet worden sind;\ni) bedeutet der Ausdruck „zuständige Behörde” auf seiten\nder Bundesrepublik den Bundesminister der Finanzen\nund auf seiten Thailands den Minister der Finanzen." }, { "id": "para-2", "source_line_ids": [ "pdf-004-de-treaty-row-045", "pdf-004-de-treaty-row-046", "pdf-004-de-treaty-row-047", "pdf-004-de-treaty-row-048", "pdf-004-de-treaty-row-049", "pdf-004-de-treaty-row-050" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 97.525, 531.327, 317.3461, 591.468 ], "first_line": "pdf-004-de-treaty-row-045", "last_line": "pdf-004-de-treaty-row-050", "source_page": 4 } ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts ande-\nres erfordert, jeder in diesem Abkommen nicht anders\ndefinierte Ausdruck die Bedeutung, die ihm nach dem\nRecht dieses Staates uber die Steuern zukommt, welche\nGegenstand dieses Abkommens sind" } ], "source_heading_line_ids": [ "pdf-004-de-treaty-row-001" ], "title": "Artikel 3" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-de-treaty-row-052", "pdf-004-de-treaty-row-053", "pdf-004-de-treaty-row-054", "pdf-004-de-treaty-row-055", "pdf-004-de-treaty-row-056", "pdf-004-de-treaty-row-057", "pdf-004-de-treaty-row-058" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 98.182, 617.727, 318.33105, 687.031 ], "first_line": "pdf-004-de-treaty-row-052", "last_line": "pdf-004-de-treaty-row-058", "source_page": 4 } ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragstaat ansässige Person“ eine\nPerson, die nach dem Recht dieses Staates dort auf Grund\nihres Wohnsitzes, ihres ständigen Aufenthalts, ihrer Ein-\ntragung, ihrer Errichtung, ihres Sitzes, des Ortes ihrer\nGeschäftsleitung oder eines anderen ähnlichen Merkmals\nsteuerpflichtig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-004-de-treaty-row-059", "pdf-004-de-treaty-row-060", "pdf-004-de-treaty-row-061", "pdf-004-de-treaty-row-062", "pdf-004-de-treaty-row-063", "pdf-006-de-treaty-row-001", "pdf-006-de-treaty-row-002", "pdf-006-de-treaty-row-003", "pdf-006-de-treaty-row-004", "pdf-006-de-treaty-row-005", "pdf-006-de-treaty-row-006", "pdf-006-de-treaty-row-007", "pdf-006-de-treaty-row-008", "pdf-006-de-treaty-row-009", "pdf-006-de-treaty-row-010", "pdf-006-de-treaty-row-011", "pdf-006-de-treaty-row-012", "pdf-006-de-treaty-row-013", "pdf-006-de-treaty-row-014", "pdf-006-de-treaty-row-015", "pdf-006-de-treaty-row-016", "pdf-006-de-treaty-row-017", "pdf-006-de-treaty-row-018" ], "source_page": 4, "source_pages": [ 4, 6 ], "source_spans": [ { "bbox": [ 98.836, 687.764, 318.54658, 759.686 ], "first_line": "pdf-004-de-treaty-row-059", "last_line": "pdf-004-de-treaty-row-063", "source_page": 4 }, { "bbox": [ 93.6, 58.091, 313.36261, 243.904 ], "first_line": "pdf-006-de-treaty-row-001", "last_line": "pdf-006-de-treaty-row-018", "source_page": 6 } ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohastaite, so gilt sie als in dem Vertragstaat an-\nsassig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Bezichungen hat (Mittelpunkt der Lebens-\nInteressen)\nb) Kann nicht bestimmt werden, in welchem Vertrag-\nstaat die Person den Mittelpunkt der Lebensinteressen\nhat, oder verfügt sie in keinem der Vertragstaaten\nüber eine ständige Wohnstatte, so gilt se als in dem\nVertragstaat ansässig, in dem sie ihren gewöhnlichen\nAufenthalt hat;\n©) Hat die Person ihren gewöhnlichen Auferthalt in bei-\nden Vertragstaaten oder in keinem der Vertrag.\nstaaten, so gilt sie als in dem Vertragstaat ansässig,\ndessen Staatsangehörigkeit sie besitzt;\n) Besitzt die Person die Staatsangehörigkeit beider Ver-\ntragstaaten oder keines Vertragstaates, so regeln\ndie zuständigen Behörden der Vertragstaaten die\nFrage in gegenseitigen Einvernehmen" }, { "id": "para-3", "source_line_ids": [ "pdf-006-de-treaty-row-019", "pdf-006-de-treaty-row-020", "pdf-006-de-treaty-row-021", "pdf-006-de-treaty-row-022" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.252, 246.6, 313.5243, 287.759 ], "first_line": "pdf-006-de-treaty-row-019", "last_line": "pdf-006-de-treaty-row-022", "source_page": 6 } ], "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche\nPerson in beiden Vertragstaaten ansässig. so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitige Einvernehmen." } ], "source_heading_line_ids": [ "pdf-004-de-treaty-row-051" ], "title": "Artikel 4" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-de-treaty-row-024", "pdf-006-de-treaty-row-025", "pdf-006-de-treaty-row-026", "pdf-006-de-treaty-row-027" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.255, 313.364, 313.36461, 354.523 ], "first_line": "pdf-006-de-treaty-row-024", "last_line": "pdf-006-de-treaty-row-027", "source_page": 6 } ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebsiätie\" eine feste Geschaftseinrichtung, in der die\nTätigkeit des Unternehmens ganz oder teilweise ausgeübt\nwird." }, { "id": "para-2", "source_line_ids": [ "pdf-006-de-treaty-row-028", "pdf-006-de-treaty-row-029", "pdf-006-de-treaty-row-030", "pdf-006-de-treaty-row-031", "pdf-006-de-treaty-row-032", "pdf-006-de-treaty-row-033", "pdf-006-de-treaty-row-034", "pdf-006-de-treaty-row-035" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.907, 355.255, 313.15026, 455.322 ], "first_line": "pdf-006-de-treaty-row-028", "last_line": "pdf-006-de-treaty-row-035", "source_page": 6 } ], "text": "(2) Der Ausdruck” „Beiriebstätte\" umfaßt insbesondere:\na) einen Ort der Leitung;\nd) eine Zweigniederlassung;\n©) eine Geschäftsstelle;\n4) eine Fabrikationsstatte;\n©) eine Werkstätte;\n1) ein Bergwerk, einen Steinbruch oder eine andere Stätte\nder Ausbeutung von Bodenschätzen." }, { "id": "para-3", "source_line_ids": [ "pdf-006-de-treaty-row-036", "pdf-006-de-treaty-row-037", "pdf-006-de-treaty-row-038", "pdf-006-de-treaty-row-039", "pdf-006-de-treaty-row-040", "pdf-006-de-treaty-row-041", "pdf-006-de-treaty-row-042" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.909, 458.018, 313.86888, 554.813 ], "first_line": "pdf-006-de-treaty-row-036", "last_line": "pdf-006-de-treaty-row-042", "source_page": 6 } ], "text": "(3) Ungeachtet der Absätze 1 und 2 umfaßt der Aus-\ndruck „Betriebstätte” eine Bauausführung oder Montage\nnur dann, wenn deren Dauer überschreitet:\na) 6 Monate beim Einbau und bei der Montage von Be-\ntriebseinrichtungen und Maschinen einschließlich der\nzum Einbau notwendigen baulichen Nebenarbeiten;\nb) 3 Monate in allen anderen Fällen." }, { "id": "para-4", "source_line_ids": [ "pdf-006-de-treaty-row-043", "pdf-006-de-treaty-row-044", "pdf-006-de-treaty-row-045", "pdf-006-de-treaty-row-046", "pdf-006-de-treaty-row-047", "pdf-006-de-treaty-row-048", "pdf-006-de-treaty-row-049", "pdf-006-de-treaty-row-050", "pdf-006-de-treaty-row-051", "pdf-006-de-treaty-row-052", "pdf-006-de-treaty-row-053", "pdf-006-de-treaty-row-054", "pdf-006-de-treaty-row-055", "pdf-006-de-treaty-row-056", "pdf-006-de-treaty-row-057", "pdf-006-de-treaty-row-058", "pdf-006-de-treaty-row-059", "pdf-008-de-treaty-row-001", "pdf-008-de-treaty-row-002", "pdf-008-de-treaty-row-003", "pdf-008-de-treaty-row-004" ], "source_page": 6, "source_pages": [ 6, 8 ], "source_spans": [ { "bbox": [ 95.564, 557.509, 314.8364, 751.832 ], "first_line": "pdf-006-de-treaty-row-043", "last_line": "pdf-006-de-treaty-row-059", "source_page": 6 }, { "bbox": [ 102.763, 63.327, 309.4212, 104.486 ], "first_line": "pdf-008-de-treaty-row-001", "last_line": "pdf-008-de-treaty-row-004", "source_page": 8 } ], "text": "(4) Als .Betriebstatten* gelten nicht\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nb) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zur Lagerung, Ausstellung oder Aus-\nNieferung unterhalten werden;\n©) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen bearbeitet oder ver-\narbeitet zu werden;\n4) eine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\n©) eine feste Geschaftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten aus-\nzuüben, die vorbereitender Art sind oder eine Hilfs-\ntätigkeit darstellen." }, { "id": "para-5", "source_line_ids": [ "pdf-008-de-treaty-row-005", "pdf-008-de-treaty-row-006", "pdf-008-de-treaty-row-007", "pdf-008-de-treaty-row-008", "pdf-008-de-treaty-row-009", "pdf-008-de-treaty-row-010", "pdf-008-de-treaty-row-011", "pdf-008-de-treaty-row-012", "pdf-008-de-treaty-row-013", "pdf-008-de-treaty-row-014", "pdf-008-de-treaty-row-015", "pdf-008-de-treaty-row-016", "pdf-008-de-treaty-row-017", "pdf-008-de-treaty-row-018", "pdf-008-de-treaty-row-019", "pdf-008-de-treaty-row-020", "pdf-008-de-treaty-row-021", "pdf-008-de-treaty-row-022", "pdf-008-de-treaty-row-023", "pdf-008-de-treaty-row-024" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 90.982, 104.564, 310.09061, 319.177 ], "first_line": "pdf-008-de-treaty-row-005", "last_line": "pdf-008-de-treaty-row-024", "source_page": 8 } ], "text": "(5) Ungeachtet des Absatzes 4 gilt eine Person — mit\nAusnahme eines unabhängigen Vertreters im Sinne des\nAbsatzes 6 —, die in einem Vertragstaat für ein Unter-\n‚nehmen des anderen Vertragstaates tätig ist, als eine\nin dem erstgenannten Staat gelegene Betriebstatte, wenn\na) die Person eine Vollmacht besitzt, fur das Unterneh-\nmen in diesem Vertragstaat Verträge abzuschließen,\nund diese Vollmacht dort gewöhnlich ausübt, es sei\ndenn, daß sich ihre Tatigkeit auf den Einkauf von\nGütern oder Waren für das Unternehmen beschränkt,\noder\nb) die Person in diesem Vertragstaat gewöhnlich Be-\nstände von Gütern oder Waren des Unternehmens\nunterhält, aus denen sie regelmäßig für das Unter«\nnehmen Güter oder Waren ausliefert, oder\n©) die Person in diesem Vertragstaat gewöhnlich Auf\nträge ausschließlich oder fast ausschließlich für das\nUnternehmen selbst oder für das Unternehmen und\nandere Unternehmen, die es beherrscht oder von denen\nes beherrscht wird, einholt" }, { "id": "para-6", "source_line_ids": [ "pdf-008-de-treaty-row-025", "pdf-008-de-treaty-row-026", "pdf-008-de-treaty-row-027", "pdf-008-de-treaty-row-028", "pdf-008-de-treaty-row-029", "pdf-008-de-treaty-row-030", "pdf-008-de-treaty-row-031", "pdf-008-de-treaty-row-032", "pdf-008-de-treaty-row-033", "pdf-008-de-treaty-row-034", "pdf-008-de-treaty-row-035", "pdf-008-de-treaty-row-036" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 91.636, 319.909, 310.58205, 436.342 ], "first_line": "pdf-008-de-treaty-row-025", "last_line": "pdf-008-de-treaty-row-036", "source_page": 8 } ], "text": "(6) Ein Unternehmen eines Vertragstaates wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionar oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätigkeit\nhandeln. Dies gilt nicht, wenn der Makler oder Vertreter\nin dem anderen Staat eine in Absatz 5 genannte Tatig\nkeit ausschließlich oder fast ausschließlich für das Unter-\nnehmen selbst oder für das Unternehmen und andere\nUnternehmen ausübt, die es beherrscht oder von denen\nes beherrscht wird." }, { "id": "para-7", "source_line_ids": [ "pdf-008-de-treaty-row-037", "pdf-008-de-treaty-row-038", "pdf-008-de-treaty-row-039", "pdf-008-de-treaty-row-040", "pdf-008-de-treaty-row-041", "pdf-008-de-treaty-row-042", "pdf-008-de-treaty-row-043" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 92.292, 436.418, 311.23823, 506.377 ], "first_line": "pdf-008-de-treaty-row-037", "last_line": "pdf-008-de-treaty-row-043", "source_page": 8 } ], "text": "(7) Allein dadurch, daß eine in einem Vertragstaat\nansässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem ande-\nren Vertragstaat ansässig ist oder dort (entweder durch\neine Betriebstätte oder in anderer Weise) ihre Tätigkeit\nausübt, wird eine der beiden Gesellschaften nicht zur\nBetriebstätte der anderen." } ], "source_heading_line_ids": [ "pdf-006-de-treaty-row-023" ], "title": "Artikel 5" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-de-treaty-row-045", "pdf-008-de-treaty-row-046", "pdf-008-de-treaty-row-047" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 92.291, 542.455, 311.99958, 573.796 ], "first_line": "pdf-008-de-treaty-row-045", "last_line": "pdf-008-de-treaty-row-047", "source_page": 8 } ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, { "id": "para-2", "source_line_ids": [ "pdf-008-de-treaty-row-048", "pdf-008-de-treaty-row-049", "pdf-008-de-treaty-row-050", "pdf-008-de-treaty-row-051", "pdf-008-de-treaty-row-052", "pdf-008-de-treaty-row-053", "pdf-008-de-treaty-row-054", "pdf-008-de-treaty-row-055", "pdf-008-de-treaty-row-056", "pdf-008-de-treaty-row-057", "pdf-008-de-treaty-row-058", "pdf-008-de-treaty-row-059" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 92.945, 574.527, 311.5644, 691.614 ], "first_line": "pdf-008-de-treaty-row-048", "last_line": "pdf-008-de-treaty-row-059", "source_page": 8 } ], "text": "(2) Der Ausdruck ,unbewegliches Vermögen\" bestimmt\nsich nach dem Recht des Vertragstaates, in dem das Ver-\nmögen liegt. Der Ausdruck umfaßt in jedem Fall das\nZubehör zum unbeweglichen Vermögen, das lebende und\ntote Inventar land- und forstwirtschaftlicher Betriebe, die\nRechte, auf die die Vorschriften des Privatrechts über\nGrundstücke Anwendung finden, die Nutzungsrechte an\nunbeweglichem Vermögen sowie die Rechte auf veränder-\nliche oder feste Vergütungen für die Ausbeutung oder das\nRecht auf Ausbeutung von Mineralvorkommen, Quellen\nund anderen Bodenschätzen; Schiffe und Luftfahrzeuge\ngelten nicht als unbewegliches Vermögen." }, { "id": "para-3", "source_line_ids": [ "pdf-008-de-treaty-row-060", "pdf-008-de-treaty-row-061", "pdf-008-de-treaty-row-062" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 93.601, 691.691, 311.12905, 723.686 ], "first_line": "pdf-008-de-treaty-row-060", "last_line": "pdf-008-de-treaty-row-062", "source_page": 8 } ], "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren\nNutzung, der Vermietung oder Verpachtung sowie jeder\nanderen Art der Nutzung unbeweglichen Vermögens." }, { "id": "para-4", "source_line_ids": [ "pdf-008-de-treaty-row-063", "pdf-008-de-treaty-row-064" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 93.602, 724.418, 311.72924, 747.249 ], "first_line": "pdf-008-de-treaty-row-063", "last_line": "pdf-008-de-treaty-row-064", "source_page": 8 } ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbewegliciem Vermögen eines Unternehmens." } ], "source_heading_line_ids": [ "pdf-008-de-treaty-row-044" ], "title": "Artikel 6" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-de-treaty-row-002", "pdf-010-de-treaty-row-003", "pdf-010-de-treaty-row-004", "pdf-010-de-treaty-row-005", "pdf-010-de-treaty-row-006", "pdf-010-de-treaty-row-007", "pdf-010-de-treaty-row-008", "pdf-010-de-treaty-row-009" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 92.941, 79.036, 312.8676, 157.504 ], "first_line": "pdf-010-de-treaty-row-002", "last_line": "pdf-010-de-treaty-row-009", "source_page": 10 } ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\nkönnen nur in diesem Staat besteuert werden, es sei denn,\ndaß das Unternehmen seine Tätigkeit im anderen Ver-\ntragstaat durch eine dort gelegene Betriebstatte ausübt.\nUbt das Unternehmen seine Tatigkeit in dieser Weise\naus, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstatte zugerechnet werden können," }, { "id": "para-2", "source_line_ids": [ "pdf-010-de-treaty-row-010", "pdf-010-de-treaty-row-011", "pdf-010-de-treaty-row-012", "pdf-010-de-treaty-row-013", "pdf-010-de-treaty-row-014", "pdf-010-de-treaty-row-015", "pdf-010-de-treaty-row-016", "pdf-010-de-treaty-row-017", "pdf-010-de-treaty-row-018" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 92.945, 158.236, 313.03459, 245.868 ], "first_line": "pdf-010-de-treaty-row-010", "last_line": "pdf-010-de-treaty-row-018", "source_page": 10 } ], "text": "(2) Ubt ein Unternehmen eines Vertragstaates seine\nTätigkeit in dem anderen Vertragstaat durch eine dort\ngelegene Betriebstätte aus, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingungen\nals selbständiges Unternehmen ausgeübt hätte und im\nVerkehr mit dem Unternehmen, dessen Betriebstätte sie\nist, völlig unabhängig gewesen ware" }, { "id": "para-3", "source_line_ids": [ "pdf-010-de-treaty-row-019", "pdf-010-de-treaty-row-020", "pdf-010-de-treaty-row-021", "pdf-010-de-treaty-row-022", "pdf-010-de-treaty-row-023", "pdf-010-de-treaty-row-024" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 93.6, 255.764, 312.96838, 315.905 ], "first_line": "pdf-010-de-treaty-row-019", "last_line": "pdf-010-de-treaty-row-024", "source_page": 10 } ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte\nwerden die für diese Betriebstatte entstandenen Aufwen-\ndungen, einschließlich der Geschäftsführungs- und allge-\nmeinen Verwaltungskosten, zum Abzug zugelassen, gleich-\ngültig, ob sie in dem Staat, in dem die Betriebstätte liegt,\noder anderswo entstanden sind." }, { "id": "para-4", "source_line_ids": [ "pdf-010-de-treaty-row-025", "pdf-010-de-treaty-row-026", "pdf-010-de-treaty-row-027" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.255, 327.109, 312.35036, 357.795 ], "first_line": "pdf-010-de-treaty-row-025", "last_line": "pdf-010-de-treaty-row-027", "source_page": 10 } ], "text": "(4) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte kein\nGewinn zugerechnet," }, { "id": "para-5", "source_line_ids": [ "pdf-010-de-treaty-row-028", "pdf-010-de-treaty-row-029", "pdf-010-de-treaty-row-030", "pdf-010-de-treaty-row-031" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.254, 368.345, 313.5264, 409.504 ], "first_line": "pdf-010-de-treaty-row-028", "last_line": "pdf-010-de-treaty-row-031", "source_page": 10 } ], "text": "(5) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be\nstimmungen dieses Artikels nicht berührt." } ], "source_heading_line_ids": [ "pdf-010-de-treaty-row-001" ], "title": "Artikel 7" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-de-treaty-row-033", "pdf-010-de-treaty-row-034", "pdf-010-de-treaty-row-035" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.255, 433.145, 312.5881, 465.14 ], "first_line": "pdf-010-de-treaty-row-033", "last_line": "pdf-010-de-treaty-row-035", "source_page": 10 } ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\naus dem Betrieb von Luftfahrzeugen im internationalen\nVerkehr können nur in diesem Staat besteuert werden," }, { "id": "para-2", "source_line_ids": [ "pdf-010-de-treaty-row-036", "pdf-010-de-treaty-row-037", "pdf-010-de-treaty-row-038", "pdf-010-de-treaty-row-039", "pdf-010-de-treaty-row-040" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.253, 465.218, 313.03524, 516.195 ], "first_line": "pdf-010-de-treaty-row-036", "last_line": "pdf-010-de-treaty-row-040", "source_page": 10 } ], "text": "(2) Kann ein Unternehmen eines Vertragstaates, das\nSeeschiffe im internationalen Verkehr betreibt, in Uber-\neinstimmung mit Artikel 7 in dem anderen Vertragstaat\nbesteuert werden, so wird die Steuer in diesem anderen\nStaat um 50 vom Hundert ermäßigt." }, { "id": "para-3", "source_line_ids": [ "pdf-010-de-treaty-row-041", "pdf-010-de-treaty-row-042", "pdf-010-de-treaty-row-043", "pdf-010-de-treaty-row-044" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.907, 516.927, 313.13272, 558.086 ], "first_line": "pdf-010-de-treaty-row-041", "last_line": "pdf-010-de-treaty-row-044", "source_page": 10 } ], "text": "(3) Die Absätze 1 und 2 gelten entsprechend für Ge-\nwinne aus Beteiligungen dieser Unternehmen der See-\nschiffahrt oder Luftfahrt an einem Pool oder an einer\nBetriebsgemeinschaft." } ], "source_heading_line_ids": [ "pdf-010-de-treaty-row-032" ], "title": "Artikel 8" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-010-de-treaty-row-046", "pdf-010-de-treaty-row-047", "pdf-010-de-treaty-row-048", "pdf-010-de-treaty-row-049", "pdf-010-de-treaty-row-050", "pdf-010-de-treaty-row-051", "pdf-010-de-treaty-row-052", "pdf-010-de-treaty-row-053", "pdf-010-de-treaty-row-054", "pdf-010-de-treaty-row-055", "pdf-010-de-treaty-row-056", "pdf-010-de-treaty-row-057", "pdf-010-de-treaty-row-058", "pdf-010-de-treaty-row-059", "pdf-010-de-treaty-row-060", "pdf-010-de-treaty-row-061", "pdf-010-de-treaty-row-062", "pdf-010-de-treaty-row-063" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.908, 577.146, 314.50858, 759.031 ], "first_line": "pdf-010-de-treaty-row-046", "last_line": "pdf-010-de-treaty-row-063", "source_page": 10 } ], "text": "Wenn\na) ein Unternehmen eines Vertragstaates unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen Ver-\ntragstaates beteiligt ist, oder\n) dieselben Personen unmittelbar oder mittelbar an der\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaates und eines Unter-\nnehmens des anderen Vertragstaates beteiligt sind,\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt werden,\ndie von denen abweichen, die unabhängige Unternehmen\nmiteinander vereinbaren würden, so dürfen die Gewinne,\ndie eines der Unternehmen ohne diese Bedingungen er-\nzielt hätte, wegen dieser Bedingungen aber nicht erzielt\nhat, den Gewinnen dieses Unternehmens zugerechnet und\nentsprechend besteuert werden." } ], "source_heading_line_ids": [ "pdf-010-de-treaty-row-045" ], "title": "Artikel 9" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-de-treaty-row-002", "pdf-012-de-treaty-row-003", "pdf-012-de-treaty-row-004", "pdf-012-de-treaty-row-005" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 94.906, 71.182, 314.1826, 112.995 ], "first_line": "pdf-012-de-treaty-row-002", "last_line": "pdf-012-de-treaty-row-005", "source_page": 12 } ], "text": "(1) Dividenden, die eine in einem Vertragstaat an-\nsassige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem andern ı Staat be\nsteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-012-de-treaty-row-006", "pdf-012-de-treaty-row-007", "pdf-012-de-treaty-row-008", "pdf-012-de-treaty-row-009", "pdf-012-de-treaty-row-010", "pdf-012-de-treaty-row-011", "pdf-012-de-treaty-row-012", "pdf-012-de-treaty-row-013", "pdf-012-de-treaty-row-014", "pdf-012-de-treaty-row-015", "pdf-012-de-treaty-row-016", "pdf-012-de-treaty-row-017", "pdf-012-de-treaty-row-018", "pdf-012-de-treaty-row-019", "pdf-012-de-treaty-row-020", "pdf-012-de-treaty-row-021", "pdf-012-de-treaty-row-022", "pdf-012-de-treaty-row-023", "pdf-012-de-treaty-row-024", "pdf-012-de-treaty-row-025", "pdf-012-de-treaty-row-026", "pdf-012-de-treaty-row-027", "pdf-012-de-treaty-row-028", "pdf-012-de-treaty-row-029", "pdf-012-de-treaty-row-030", "pdf-012-de-treaty-row-031" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 94.909, 115.691, 315.2831, 400.341 ], "first_line": "pdf-012-de-treaty-row-006", "last_line": "pdf-012-de-treaty-row-031", "source_page": 12 } ], "text": "(2) Diese Dividenden können jedoch in dem Vertrag.\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, besteuert werden, doch darf\n4) die thailändische Steuer\n1.20 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, wenn die die Dividenden zahlende Ge-\nsellschaft ein „industrielles Unternehmen“ betreibt\noder wenn der Empfänger der Dividenden eine in\nder Bundesrepublik ansässige Gesellschaft ist, der\nmindestens 25 v.H. der stimmberechtigten Anteile\nder die Dividenden zahlenden Gesellschaft gehören;\n2. 15 v.H. des Bruttobetrages der Divide den nicht\nübersteigen, wenn die die Dividenden zahlende Ge-\nsellschaft ein „industrielles Unternehmen“ betreibt\nund der Empfänger der Dividenden eine in der\nBundesrepublik ansässige Gesellschaft ist, der min-\ndestens 25 v.H. der stimmberechtigten Anteile der\nerstgenannten Gesellschaft gehören;\nv die deutsche Steuer\n1.20 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, es sei denn, daß Unterabsatz 2 anzu-\n2. 15 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, wenn der Empfänger der Dividenden\neine in Thailand ansässige Gesellschaft ist, der\nmindestens 25 v.H. der stimmberechtigten Anteile\nder die Dividenden zahlenden Gesellschaft gehören," }, { "id": "para-3", "source_line_ids": [ "pdf-012-de-treaty-row-032", "pdf-012-de-treaty-row-033", "pdf-012-de-treaty-row-034", "pdf-012-de-treaty-row-035", "pdf-012-de-treaty-row-036", "pdf-012-de-treaty-row-037", "pdf-012-de-treaty-row-038", "pdf-012-de-treaty-row-039", "pdf-012-de-treaty-row-040", "pdf-012-de-treaty-row-041", "pdf-012-de-treaty-row-042", "pdf-012-de-treaty-row-044", "pdf-012-de-treaty-row-045", "pdf-012-de-treaty-row-046", "pdf-012-de-treaty-row-047" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 96.218, 405.655, 315.65424, 567.904 ], "first_line": "pdf-012-de-treaty-row-032", "last_line": "pdf-012-de-treaty-row-047", "source_page": 12 } ], "text": "(9) Ungeachtet des Absatzes 2 darf die Steuer, die ein\nVertragstaat von den Dividenden einer in diesem Staat\nansässigen Gesellschaft erhebt, über die in Absatz 2 an-\ngegebenen Sätze hinausgehen, jedoch 25 v.H. des Brutto-\nbetrages der Dividenden nicht übersteigen. wenn\na) dieser Staat die Körperschaftsteuer von den ausge-\nschutteten Gewinnen zu einem niedrigeren Vomhun-\ndertsatz als von den nicht ausgeschutteten Gewinnen\nerhebt und der Unterschied zwischen diesen beiden\nSätzen 20 Punkte oder mehr beträgt, und\n>) die Dividenden von einer in diesem Staat ansässigen\nGesellschaft an eine in dem anderen Staat ansässige\nGesellschaft gezahlt werden, der mindestens 25 v.H.\nder stimmberechtigten Anteile der erstgenannten Ge-\nsellschaft gehören." }, { "id": "para-4", "source_line_ids": [ "pdf-012-de-treaty-row-048", "pdf-012-de-treaty-row-049", "pdf-012-de-treaty-row-050", "pdf-012-de-treaty-row-051", "pdf-012-de-treaty-row-052", "pdf-012-de-treaty-row-053", "pdf-012-de-treaty-row-054", "pdf-012-de-treaty-row-055", "pdf-012-de-treaty-row-056", "pdf-012-de-treaty-row-057", "pdf-012-de-treaty-row-058", "pdf-012-de-treaty-row-059", "pdf-012-de-treaty-row-060", "pdf-012-de-treaty-row-061", "pdf-012-de-treaty-row-062", "pdf-014-de-treaty-row-001", "pdf-014-de-treaty-row-002", "pdf-014-de-treaty-row-003", "pdf-014-de-treaty-row-004", "pdf-014-de-treaty-row-005", "pdf-014-de-treaty-row-006", "pdf-014-de-treaty-row-007" ], "source_page": 12, "source_pages": [ 12, 14 ], "source_spans": [ { "bbox": [ 96.873, 574.527, 316.81581, 749.867 ], "first_line": "pdf-012-de-treaty-row-048", "last_line": "pdf-012-de-treaty-row-062", "source_page": 12 }, { "bbox": [ 100.8, 61.364, 307.07768, 132.632 ], "first_line": "pdf-014-de-treaty-row-001", "last_line": "pdf-014-de-treaty-row-007", "source_page": 14 } ], "text": "(4) In diesem Artikel bedeutet\na) der Ausdruck „Dividenden“ Einkünfte aus Aktien und\naus sonstigen Gesellschaftsanteilen stammende Ein-\nkünfte, die nach dem Steuerrecht des Staates, in dem\ndie ausschüttende Gesellschaft ansässig ist, den Ein-\nkünften aus Aktien gleichgestellt sind;\n») der Ausdruck „industrielles Unternehmen“\n1. Unternehmen, die befaßt sind mit.\ni) der Herstellung, Montage und der Bearbeitung\nund Verarbeitung,\ni) dem Hoch, Tief- und Schiftsbau,\nili) der Erzeugung von Strom, Wasserkraft, Gas so-\nwie der Wasserversorgung oder\niv) der Landwirtschaft, Forstwirtschaft, Fischerei und\nPlantagenwirtschaft, und\n2 sonstige Unternehmen, denen die nach den thailan:\ndischen Gesetzen über die Förderung industrieller\nInvestitionen gewährten Vergünstigungen zustehen,\nund\n3 sonstige Unternehmen, die für die Zwecke dieses\nArtikels von der zuständigen Behörde Thailands\nzum „industriellen Unternehmen” erklärt werden." }, { "id": "para-5", "source_line_ids": [ "pdf-014-de-treaty-row-008", "pdf-014-de-treaty-row-009", "pdf-014-de-treaty-row-010", "pdf-014-de-treaty-row-011", "pdf-014-de-treaty-row-012", "pdf-014-de-treaty-row-013", "pdf-014-de-treaty-row-014", "pdf-014-de-treaty-row-015", "pdf-014-de-treaty-row-016" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 89.017, 134.018, 308.12661, 222.959 ], "first_line": "pdf-014-de-treaty-row-008", "last_line": "pdf-014-de-treaty-row-016", "source_page": 14 } ], "text": "(5) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der Divi-\ndenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine Be:\ntriebstatte hat und die Beteiligung, für die die Dividenden\ngezahlt werden, tatsächlich zu dieser Betriebstatte gehört,\nsofern die Dividenden nach dem Recht des anderen Staa:\ntes als Teil der Gewinne der Betriebstätte besteuert wer-\nden" }, { "id": "para-6", "source_line_ids": [ "pdf-014-de-treaty-row-017", "pdf-014-de-treaty-row-018", "pdf-014-de-treaty-row-019", "pdf-014-de-treaty-row-020", "pdf-014-de-treaty-row-021", "pdf-014-de-treaty-row-022", "pdf-014-de-treaty-row-023", "pdf-014-de-treaty-row-024", "pdf-014-de-treaty-row-025", "pdf-014-de-treaty-row-026" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 89.672, 222.382, 308.72658, 321.142 ], "first_line": "pdf-014-de-treaty-row-017", "last_line": "pdf-014-de-treaty-row-026", "source_page": 14 } ], "text": "(6) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen\nVertragstaat, so darf dieser andere Staat weder die\nDividenden besteuern, die die Gesellschaft an nicht in\ndiesem anderen Staat ansässige Personen zahlt, noch\nGewinne der Gesellschaft einer Steuer für nichtausge-\nschuttete Gewinne unterwerfen, selbst wenn die gezahlten\nDividenden oder die nichtausgeschütteten Gevinne ganz\noder teilweise aus in dem anderen Staat erzielten Ge-\nwinnen oder Einkünften bestehen." } ], "source_heading_line_ids": [ "pdf-012-de-treaty-row-001" ], "title": "Artikel 10" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-de-treaty-row-028", "pdf-014-de-treaty-row-029", "pdf-014-de-treaty-row-030", "pdf-014-de-treaty-row-031" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.324, 343.473, 307.63625, 384.632 ], "first_line": "pdf-014-de-treaty-row-028", "last_line": "pdf-014-de-treaty-row-031", "source_page": 14 } ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nan eine in dem anderen Vertragstaat ansässige Person\ngezahlt werden. können in dem anderen Staat besteuert\nwerden" }, { "id": "para-2", "source_line_ids": [ "pdf-014-de-treaty-row-032", "pdf-014-de-treaty-row-033", "pdf-014-de-treaty-row-034", "pdf-014-de-treaty-row-035" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.326, 385.364, 308.45424, 426.523 ], "first_line": "pdf-014-de-treaty-row-032", "last_line": "pdf-014-de-treaty-row-035", "source_page": 14 } ], "text": "2) Die Zinsen können auch in dem Vertragstaat, aus\ndem sie stammen, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber 25 v.H. des Bruttobetrags\nder Zinsen nicht übersteigen." }, { "id": "para-3", "source_line_ids": [ "pdf-014-de-treaty-row-036", "pdf-014-de-treaty-row-037", "pdf-014-de-treaty-row-038", "pdf-014-de-treaty-row-039", "pdf-014-de-treaty-row-040", "pdf-014-de-treaty-row-041", "pdf-014-de-treaty-row-042", "pdf-014-de-treaty-row-043" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 89.672, 427.255, 309.59865, 507.687 ], "first_line": "pdf-014-de-treaty-row-036", "last_line": "pdf-014-de-treaty-row-043", "source_page": 14 } ], "text": "(3) Ungeachtet des Absatzes 2 darf die Steuer eines\nVertragstaates von den Zinsen 10 v.H. des Bruttobetrags\nder Zinsen nicht übersteigen, wenn die Zinsen einem\nGeldinstitut (einschließlich einer Versicherungsgesell-\nschaft) zuflieBen, das eine Gesellschaft des anderen Ver-\ntragstaates ist und von einem „industriellen Unterneh-\nmen” im Sinne von Artikel 10 Absatz 4 Buchstabe b\ngezahlt werden." }, { "id": "para-4", "source_line_ids": [ "pdf-014-de-treaty-row-044", "pdf-014-de-treaty-row-045", "pdf-014-de-treaty-row-046", "pdf-014-de-treaty-row-047", "pdf-014-de-treaty-row-048", "pdf-014-de-treaty-row-049", "pdf-014-de-treaty-row-050", "pdf-014-de-treaty-row-051", "pdf-014-de-treaty-row-052", "pdf-014-de-treaty-row-053", "pdf-014-de-treaty-row-054", "pdf-014-de-treaty-row-055", "pdf-014-de-treaty-row-056", "pdf-014-de-treaty-row-057" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.327, 507.109, 309.27123, 677.868 ], "first_line": "pdf-014-de-treaty-row-044", "last_line": "pdf-014-de-treaty-row-057", "source_page": 14 } ], "text": "(4) Ungeachtet der Absätze 2 und 3 sind die aus einem\nVertragstaat stammenden Zinsen in diesem Staat von\nder Steuer befreit, wenn die Zinsen zufließen:\na) dem anderen Vertragstaat, einem seiner Länder oder\neiner seiner Gebietskörperschaften, oder\nd) einem Geldinstitut, das ganz im Eigentum des anderen\nVertragstaates, eines seiner Länder oder einer seiner\nGebietskörperschaften steht, insbesondere auf seiten\nder Bundesrepublik der Deutschen Bundesbank oder\nder Kreditanstalt für Wiederaufbau und auf seiten\nThailands der Bank of Thailand, oder\n©) einer in dem anderen Vertragstaat ansässigen Person\naus Schuldverschreibungen, welche die Regierung des\nerstgenannten Staates ausgegeben hat." }, { "id": "para-5", "source_line_ids": [ "pdf-014-de-treaty-row-058", "pdf-014-de-treaty-row-059", "pdf-014-de-treaty-row-060", "pdf-014-de-treaty-row-061", "pdf-014-de-treaty-row-062", "pdf-014-de-treaty-row-063", "pdf-014-de-treaty-row-064", "pdf-014-de-treaty-row-065" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.982, 679.255, 309.76424, 757.723 ], "first_line": "pdf-014-de-treaty-row-058", "last_line": "pdf-014-de-treaty-row-065", "source_page": 14 } ], "text": "(5) Der in diesem Artikel verwendete Ausdruck ,Zin-\nsen\" bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfandrechte\nan Grundstücken gesichert oder mit einer Gewinnbeteili-\ngung ausgestattet sind, und aus Forderungen jeder Art\nsowie alle anderen Einkünfte, die nach dem Steuerrecht\ndes Staates, aus dem sie stammen, den Einkünften aus\nDarlehen gleichgestellt sind." }, { "id": "para-6", "source_line_ids": [ "pdf-016-de-treaty-row-001", "pdf-016-de-treaty-row-002", "pdf-016-de-treaty-row-003", "pdf-016-de-treaty-row-004", "pdf-016-de-treaty-row-005", "pdf-016-de-treaty-row-006", "pdf-016-de-treaty-row-007" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.326, 63.982, 309.76359, 133.287 ], "first_line": "pdf-016-de-treaty-row-001", "last_line": "pdf-016-de-treaty-row-007", "source_page": 16 } ], "text": "(6) Die Absätze 1 bis 4 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger in dem\nanderen Vertragstaat, aus dem die Zinsen stammen, eine\nBetriebstatte hat und die Forderung, fur die die Zinsen\ngezahlt werden, tatsächlich zu dieser Betriebstätte gehört,\nsofern die Zinsen nach dem Recht des anderen Staates als\nTeil der Gewinne der Betriebstatte besteuert werden." }, { "id": "para-7", "source_line_ids": [ "pdf-016-de-treaty-row-008", "pdf-016-de-treaty-row-009", "pdf-016-de-treaty-row-010", "pdf-016-de-treaty-row-011", "pdf-016-de-treaty-row-012", "pdf-016-de-treaty-row-013", "pdf-016-de-treaty-row-014", "pdf-016-de-treaty-row-015", "pdf-016-de-treaty-row-016", "pdf-016-de-treaty-row-017", "pdf-016-de-treaty-row-018" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.328, 141.218, 310.2563, 247.833 ], "first_line": "pdf-016-de-treaty-row-008", "last_line": "pdf-016-de-treaty-row-018", "source_page": 16 } ], "text": "(7) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine seiner Gebietskörperschaften oder\neine in diesem Staat ansässige Person ist. Hat aber der\nSchuldner der Zinsen, ohne Rücksicht darauf, ob er in\neinem Vertragstaat ansässig ist oder nicht, in einem\nVertragstaat eine Betriebstatte und ist die Schuld, für\ndie die Zinsen gezahlt werden, für Zwecke der Betrieb-\nstätte eingegangen worden und trägt die Betriebstätte die\nZinsen, so gelten die Zinsen als aus dem Vertragstaat\nstammend, in dem die Betriebstätte liegt" }, { "id": "para-8", "source_line_ids": [ "pdf-016-de-treaty-row-019", "pdf-016-de-treaty-row-020", "pdf-016-de-treaty-row-021", "pdf-016-de-treaty-row-022", "pdf-016-de-treaty-row-023", "pdf-016-de-treaty-row-024", "pdf-016-de-treaty-row-025", "pdf-016-de-treaty-row-026", "pdf-016-de-treaty-row-027", "pdf-016-de-treaty-row-028" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 87.706, 249.218, 310.41524, 346.669 ], "first_line": "pdf-016-de-treaty-row-019", "last_line": "pdf-016-de-treaty-row-028", "source_page": 16 } ], "text": "(8) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Zin-\nsen, gemessen an der zugrunde liegenden Forderung, den\nBetrag, den Schuldner und Gläubiger ohne diese Beziehun-\ngen vereinbart hätten, so wird dieser Artikel nur auf\ndiesen letzten Betrag angewendet. In diesem Fall kann der\nübersteigende Betrag nach dem Recht jedes Vertragstaa-\ntes und unter Berücksichtigung der anderen Bestimmungen\ndieses Abkommens besteuert werden." } ], "source_heading_line_ids": [ "pdf-014-de-treaty-row-027" ], "title": "Artikel ll" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-de-treaty-row-030", "pdf-016-de-treaty-row-031", "pdf-016-de-treaty-row-032", "pdf-016-de-treaty-row-033", "pdf-016-de-treaty-row-034" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.982, 372.236, 310.385, 425.869 ], "first_line": "pdf-016-de-treaty-row-030", "last_line": "pdf-016-de-treaty-row-034", "source_page": 16 } ], "text": "(1) Lizenzgebühren einschließlich ähnlicher Vergütun-\ngen, die aus einem Vertragstaat stammen und an eine\nin dem anderen Vertragstaat ansässige Person gezahlt\nwerden. können in diesem anderen Staat besteuert wer-\nden" }, { "id": "para-2", "source_line_ids": [ "pdf-016-de-treaty-row-035", "pdf-016-de-treaty-row-036", "pdf-016-de-treaty-row-037", "pdf-016-de-treaty-row-038", "pdf-016-de-treaty-row-039", "pdf-016-de-treaty-row-040", "pdf-016-de-treaty-row-041", "pdf-016-de-treaty-row-042", "pdf-016-de-treaty-row-043", "pdf-016-de-treaty-row-044", "pdf-016-de-treaty-row-045", "pdf-016-de-treaty-row-046", "pdf-016-de-treaty-row-047", "pdf-016-de-treaty-row-048", "pdf-016-de-treaty-row-049", "pdf-016-de-treaty-row-050", "pdf-016-de-treaty-row-051" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.977, 421.327, 311.30475, 592.125 ], "first_line": "pdf-016-de-treaty-row-035", "last_line": "pdf-016-de-treaty-row-051", "source_page": 16 } ], "text": "(2) Diese Lizenzgebühren können jedoch in dem Ver-\ntragstaat besteuert werden, aus dem sie stammen, doch\ndarf die Steuer\na) 5 v.H. des Bruttobetrages dieser Vergütungen nicht\nübersteigen, wenn sie für die Benutzung oder für das\nRecht auf Benutzung von Urheberrechten an literari-\nschen, künstlerischen oder wissenschaftlichen Werken.\ngezahlt werden;\nb) 15 v.H. des Bruttobetrages dieser Vergütungen nicht\nübersteigen, wenn sie für die Benutzung oder für das\nRecht auf Benutzung von Patenten, Warenzeichen,\nMustern oder Modellen, Plänen, geheimen Formeln\noder Verfahren oder für die Mitteilung gewerblicher,\nkaufmännischer oder wissenschaftlicher Erfahrungen\noder für die Benutzung oder das Recht auf Benutzung\nvon kinematographischen Filmen oder von Tonbändern\nfür Fernseh- oder Rundfunksendungen gezahlt werden." }, { "id": "para-3", "source_line_ids": [ "pdf-016-de-treaty-row-052", "pdf-016-de-treaty-row-053", "pdf-016-de-treaty-row-054", "pdf-016-de-treaty-row-055", "pdf-016-de-treaty-row-056", "pdf-016-de-treaty-row-057", "pdf-016-de-treaty-row-058", "pdf-016-de-treaty-row-059", "pdf-016-de-treaty-row-060" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 91.634, 591.545, 311.5616, 680.485 ], "first_line": "pdf-016-de-treaty-row-052", "last_line": "pdf-016-de-treaty-row-060", "source_page": 16 } ], "text": "(3) Absatz 2 gilt entsprechend für Gewinne aus der\nVeräußerung von Rechten oder Vermögenswerten, aus\ndenen diese Lizenzgebühren zu erzielen sind, wenn die\nRechte oder Vermögenswerte von einer in einem Ver-\ntragstaat ansässigen Person zur ausschließlichen Nutzung\nin dem anderen Vertragstaat veräußert werden und das\nEntgelt für die Rechte oder Vermögenswerte von einem\nUnternehmen des anderen Staates oder einer in diesem\nStaate gelegenen Betriebstatte getragen wird." }, { "id": "para-4", "source_line_ids": [ "pdf-016-de-treaty-row-061", "pdf-016-de-treaty-row-062", "pdf-016-de-treaty-row-063", "pdf-016-de-treaty-row-064", "pdf-016-de-treaty-row-065", "pdf-016-de-treaty-row-066", "pdf-016-de-treaty-row-067", "pdf-016-de-treaty-row-068" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 92.291, 679.909, 312.0007, 759.686 ], "first_line": "pdf-016-de-treaty-row-061", "last_line": "pdf-016-de-treaty-row-068", "source_page": 16 } ], "text": "(4) Die Absätze 2 und 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat, aus dem\ndie Lizenzgebühren stammen, eine Betriebstätte hat und\ndie Lizenzgebühren dieser Betriebstätte zuzurechnen sind,\nsofern die Lizenzgebühren nach dem Recht des anderen\nStaates als Teil der Gewinne der Betriebstatte besteuert\nwerden." }, { "id": "para-5", "source_line_ids": [ "pdf-018-de-treaty-row-001", "pdf-018-de-treaty-row-002", "pdf-018-de-treaty-row-003", "pdf-018-de-treaty-row-004", "pdf-018-de-treaty-row-005", "pdf-018-de-treaty-row-006", "pdf-018-de-treaty-row-007", "pdf-018-de-treaty-row-008", "pdf-018-de-treaty-row-009", "pdf-018-de-treaty-row-010", "pdf-018-de-treaty-row-011", "pdf-018-de-treaty-row-012" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.98, 54.164, 311.34458, 170.597 ], "first_line": "pdf-018-de-treaty-row-001", "last_line": "pdf-018-de-treaty-row-012", "source_page": 18 } ], "text": "(6) Lizenzgebühren gelten dann als aus einem Vertrag.\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine seiner Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist. Hat aber\nder Schuldner der Lizenzgebühren, ohne Rücksicht darauf,\nob er in einem Vertragstaat ansässig ist oder nicht, in\neinem Vertragstaat eine Betriebstätte und gehören die\nRechte oder Vermögenswerte, für die die Lizenzgebühren\ngezahlt werden, tatsächlich zu dieser Betriebstatte und\nträgt die Betriebstatte die Lizenzgebühren, so gelten die\nLizenzgebühren als aus dem Vertragstaat stammend, in\ndem die Betriebstätte liegt." }, { "id": "para-6", "source_line_ids": [ "pdf-018-de-treaty-row-013", "pdf-018-de-treaty-row-014", "pdf-018-de-treaty-row-015", "pdf-018-de-treaty-row-016", "pdf-018-de-treaty-row-017", "pdf-018-de-treaty-row-018", "pdf-018-de-treaty-row-019", "pdf-018-de-treaty-row-020", "pdf-018-de-treaty-row-021", "pdf-018-de-treaty-row-022" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 91.63, 171.327, 311.72359, 268.778 ], "first_line": "pdf-018-de-treaty-row-013", "last_line": "pdf-018-de-treaty-row-022", "source_page": 18 } ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Li-\nzenzgebühren, gemessen an der zugrunde liegenden Lei-\nstung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehung vereinbart hätten, so wird dieser Artikel\nnur auf diesen letzten Betrag angewendet. In diesem Fall\nkann der übersteigende Betrag nach dem Recht jedes Ver-\ntragstaates und unter Berücksichtigung der anderen Be-\nStimmungen dieses Abkommens besteuert werden," } ], "source_heading_line_ids": [ "pdf-016-de-treaty-row-029" ], "title": "Artikel 12" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-018-de-treaty-row-024", "pdf-018-de-treaty-row-025", "pdf-018-de-treaty-row-026", "pdf-018-de-treaty-row-027" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 91.636, 298.964, 310.9204, 341.431 ], "first_line": "pdf-018-de-treaty-row-024", "last_line": "pdf-018-de-treaty-row-027", "source_page": 18 } ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 Absatz 2 können in dem\nVertragstaat besteuert werden, in dem dieses Vermögen\nliegt." }, { "id": "para-2", "source_line_ids": [ "pdf-018-de-treaty-row-028", "pdf-018-de-treaty-row-029", "pdf-018-de-treaty-row-030", "pdf-018-de-treaty-row-031", "pdf-018-de-treaty-row-032", "pdf-018-de-treaty-row-033", "pdf-018-de-treaty-row-034", "pdf-018-de-treaty-row-035", "pdf-018-de-treaty-row-036", "pdf-018-de-treaty-row-037", "pdf-018-de-treaty-row-038", "pdf-018-de-treaty-row-039" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.982, 339.545, 311.0194, 455.324 ], "first_line": "pdf-018-de-treaty-row-028", "last_line": "pdf-018-de-treaty-row-039", "source_page": 18 } ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstatte dar:\nstellt, die ein Unternehmen eines Vertragstaates in dem\nanderen Vertragstaat hat, einschließlich derartiger Ge-\nwinne, die bei der Veräußerung einer soldien Betrieb-\nstätte (allein oder zusammen mit dem übrigen Unter-\nnehmen) erzielt werden, können in dem anderen Staat\nbesteuert werden. Jedoch können Gewinne aus der Ver-\näußerung des in Artikel 21 Absatz 3 genannten beweg-\nlichen Vermögens nur in dem Vertragstaat besteuert\nwerden, in dem dieses bewegliche Vermögen nach dem\nangeführten Artikel besteuert werden kann." }, { "id": "para-3", "source_line_ids": [ "pdf-018-de-treaty-row-040", "pdf-018-de-treaty-row-041", "pdf-018-de-treaty-row-042", "pdf-018-de-treaty-row-043", "pdf-018-de-treaty-row-044" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.985, 456.056, 311.89376, 507.033 ], "first_line": "pdf-018-de-treaty-row-040", "last_line": "pdf-018-de-treaty-row-044", "source_page": 18 } ], "text": "(3) Gewinne aus der Veräußerung von Vermögen, das\nnicht zu dem in Artikel 12 Absatz 3 und in den Absätzen 1\nund 2 dieses Artikels genannten Vermögen gehört, kön-\nnen nur in dem Vertragstaat besteuert werden, in dem\nder Veräußerer ansässig ist." } ], "source_heading_line_ids": [ "pdf-018-de-treaty-row-023" ], "title": "Artikel 13" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-018-de-treaty-row-046", "pdf-018-de-treaty-row-047", "pdf-018-de-treaty-row-048", "pdf-018-de-treaty-row-049", "pdf-018-de-treaty-row-050", "pdf-018-de-treaty-row-051", "pdf-018-de-treaty-row-052", "pdf-018-de-treaty-row-053" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.985, 525.4, 310.7786, 606.525 ], "first_line": "pdf-018-de-treaty-row-046", "last_line": "pdf-018-de-treaty-row-053", "source_page": 18 } ], "text": "(1) Vorbehaltlich der Artikel 15, 16 und 17 können Ver-\ngiitungen, die eine in einem Vertragstaat ansässige natür-\nliche Person für unselbständige oder selbständige Arbeit\n(einschließlich einer freiberuflichen Tätigkeit) bezieht, nur\nin diesem Staat besteuert werden, es sei denn, daß die\nArbeit in dem anderen Vertragstaat ausgeübt wird. Wird\ndie Arbeit dort ausgeübt, so können die dafür bezogenen\nVergütungen in diesem anderen Staat besteuert werden." }, { "id": "para-2", "source_line_ids": [ "pdf-018-de-treaty-row-054", "pdf-018-de-treaty-row-055", "pdf-018-de-treaty-row-056", "pdf-018-de-treaty-row-057", "pdf-018-de-treaty-row-058", "pdf-018-de-treaty-row-059", "pdf-018-de-treaty-row-060", "pdf-018-de-treaty-row-061", "pdf-018-de-treaty-row-062", "pdf-018-de-treaty-row-063", "pdf-018-de-treaty-row-064", "pdf-018-de-treaty-row-065", "pdf-018-de-treaty-row-066", "pdf-018-de-treaty-row-067" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.983, 606.255, 311.34552, 749.217 ], "first_line": "pdf-018-de-treaty-row-054", "last_line": "pdf-018-de-treaty-row-067", "source_page": 18 } ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige natürliche Per-\nson für die in dem anderen Vertragstaat ausgeübte un-\nselbständige oder selbständige Tätigkeit bezieht, nur in\ndem erstgenannten Staat besteuert werden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während des betreffenden\nSteuerjahres aufhält, und\n) die Vergütungen von einer Person oder für eine Per-\nson gezahlt werden, die nicht in dem anderen Staat\nansässig ist, und\n©) die Vergütungen nicht von einer Betriebstätte getra-\ngen werden, welche die Person, die die Vergütungen\nzahlt, in dem anderen Staat hat." }, { "id": "para-3", "source_line_ids": [ "pdf-020-de-treaty-row-001", "pdf-020-de-treaty-row-002", "pdf-020-de-treaty-row-003", "pdf-020-de-treaty-row-004", "pdf-020-de-treaty-row-005" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.473, 59.4, 302.79528, 110.377 ], "first_line": "pdf-020-de-treaty-row-001", "last_line": "pdf-020-de-treaty-row-005", "source_page": 20 } ], "text": "(3) Ungeachtet der Absätze 1 und 2 können Vergütun-\ngen für unselbstandige Arbeit, die an Bord eines See-\nschiffes oder Luftfahrzeuges ausgeübt wird, das von einem\nUnternehmen eines Vertragstaates im internationalen Ver-\nkehr betrieben wird, in diesem Staate hesteuert werden." } ], "source_heading_line_ids": [ "pdf-018-de-treaty-row-045" ], "title": "Artikel 14" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-020-de-treaty-row-007", "pdf-020-de-treaty-row-008", "pdf-020-de-treaty-row-009", "pdf-020-de-treaty-row-010", "pdf-020-de-treaty-row-011", "pdf-020-de-treaty-row-012", "pdf-020-de-treaty-row-013", "pdf-020-de-treaty-row-014" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 81.82, 139.255, 302.62112, 217.724 ], "first_line": "pdf-020-de-treaty-row-007", "last_line": "pdf-020-de-treaty-row-014", "source_page": 20 } ], "text": "(1) Artikel 14 Absatz 2 gilt nur dann für Vergütungen,\ndie berufsmäßige Künstler, wie Bühnen-, Rundfunk- oder\nFernsehkunstler und Musiker, sowie Sportler aus ihrer in\ndieser Eigenschaft persönlich ausgeübten Tätigkeit für\nihre Darbietungen in einem Vertragstaat beziehen, wenn\nder Besuch in diesem Staat unmittelbar oder mittelbar\nvon öffentlichen Kassen des anderen Vertragstaates in\nerheblichem Maße unterstützt wird." }, { "id": "para-2", "source_line_ids": [ "pdf-020-de-treaty-row-015", "pdf-020-de-treaty-row-016", "pdf-020-de-treaty-row-017", "pdf-020-de-treaty-row-018", "pdf-020-de-treaty-row-019", "pdf-020-de-treaty-row-020", "pdf-020-de-treaty-row-021", "pdf-020-de-treaty-row-022" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.47, 218.455, 302.72676, 296.924 ], "first_line": "pdf-020-de-treaty-row-015", "last_line": "pdf-020-de-treaty-row-022", "source_page": 20 } ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaates in\ndem anderen Vertragstaat Darbietungen der in Absatz 1\ngenannten Art, so können die Gewinne aus dem Erbrin-\ngen dieser Darbietungen ungeachtet anderer Vorschriften\ndieses Abkommens in dem anderen Staat besteuert wer-\nden, es sei denn, daß das Unternehmen für Darbietungen\ndieser Art von öffentlichen Kassen des ersten Vertrag-\nstaates in erheblichem Maße unterstützt wird." }, { "id": "para-3", "source_line_ids": [ "pdf-020-de-treaty-row-023", "pdf-020-de-treaty-row-024", "pdf-020-de-treaty-row-025", "pdf-020-de-treaty-row-026" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.474, 306.818, 301.04314, 347.977 ], "first_line": "pdf-020-de-treaty-row-023", "last_line": "pdf-020-de-treaty-row-026", "source_page": 20 } ], "text": "(8) Fur die Zwecke dieses Artikels umfaßt der Ausdruck\n„öffentliche Kassen eines Vertragstaates” auch die von\neinem Land oder einer Gebieiskörperschaft errichteten\nöffentlichen Kassen." } ], "source_heading_line_ids": [ "pdf-020-de-treaty-row-006" ], "title": "Artikel 15" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-020-de-treaty-row-028", "pdf-020-de-treaty-row-029", "pdf-020-de-treaty-row-030", "pdf-020-de-treaty-row-031", "pdf-020-de-treaty-row-032", "pdf-020-de-treaty-row-033" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.474, 376.2, 302.18558, 436.341 ], "first_line": "pdf-020-de-treaty-row-028", "last_line": "pdf-020-de-treaty-row-033", "source_page": 20 } ], "text": "Aufsichtsrat. oder Verwaltungsratvergütungen und ähn-\nliche Zahlungen, die eine in einem Vertragstaat ansässige\nPerson in ihrer Eigenschaft als Mitglied des Aufsichts-\noder Verwaltungsrates einer Gesellschaft bezieht, die in\ndem anderen Vertragstaat ansässig ist, können in dem\nanderen Staat besteuert werden." } ], "source_heading_line_ids": [ "pdf-020-de-treaty-row-027" ], "title": "Artikel 16" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-020-de-treaty-row-035", "pdf-020-de-treaty-row-036", "pdf-020-de-treaty-row-037", "pdf-020-de-treaty-row-038", "pdf-020-de-treaty-row-039", "pdf-020-de-treaty-row-040", "pdf-020-de-treaty-row-041", "pdf-020-de-treaty-row-042", "pdf-020-de-treaty-row-043", "pdf-020-de-treaty-row-044" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.471, 463.255, 301.59604, 560.705 ], "first_line": "pdf-020-de-treaty-row-035", "last_line": "pdf-020-de-treaty-row-044", "source_page": 20 } ], "text": "(1) Vergütungen, die von einem Vertragstaat, einem\nseiner Länder oder einer ihrer Gebietskörperschaften un-\nmittelbar oder aus einem von diesem Staat, dem Land\noder der Gebieiskörperschaft errichteten Sondervermögen\nan eine natürliche Person für unselbständige Arbeit ge-\nzahlt werden, sind in dem anderen Vertragstaat von der\nSteuer befreit, es sei denn, daß die Zahlung an einen\nStaatsangehörigen dieses anderen Staates geleistet wird,\nder nicht zugleich Staatsangehöriger des erstgenannten\nVertragstaates ist." }, { "id": "para-2", "source_line_ids": [ "pdf-020-de-treaty-row-045", "pdf-020-de-treaty-row-046", "pdf-020-de-treaty-row-047", "pdf-020-de-treaty-row-048", "pdf-020-de-treaty-row-049", "pdf-020-de-treaty-row-050" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 81.818, 561.436, 301.96312, 620.923 ], "first_line": "pdf-020-de-treaty-row-045", "last_line": "pdf-020-de-treaty-row-050", "source_page": 20 } ], "text": "(2) Ungeachtet des Absatzes 1 sind die Artikel 14 und 15\nauf Vergütungen fur unselbständige Arbeit anzuwenden,\ndie im Zusammenhang mit einer kaufmännischen oder ge-\nwerblichen Tätigkeit eines Vertragstaates, eines seiner\nLander oder einer seiner Gebietskörperschaften geleistet\nwird," }, { "id": "para-3", "source_line_ids": [ "pdf-020-de-treaty-row-051", "pdf-020-de-treaty-row-052", "pdf-020-de-treaty-row-053", "pdf-020-de-treaty-row-054", "pdf-020-de-treaty-row-055" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 81.819, 621.655, 301.31005, 673.287 ], "first_line": "pdf-020-de-treaty-row-051", "last_line": "pdf-020-de-treaty-row-055", "source_page": 20 } ], "text": "(@) Absatz 1 gilt auch für Vergütungen, die im Falle der\nBundesrepublik die Deutsche Bundesbank, die Deutsche\nBundesbahn und die Deutsche Bundespost, und im Falle\nThailands die „Bank of Thailand” und andere Einrichtun-\ngen zahlen, die Staatsaufgaben wahrnehmen." } ], "source_heading_line_ids": [ "pdf-020-de-treaty-row-034" ], "title": "Artikel 17" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-020-de-treaty-row-057", "pdf-020-de-treaty-row-058", "pdf-020-de-treaty-row-059", "pdf-020-de-treaty-row-060", "pdf-022-de-treaty-row-001", "pdf-022-de-treaty-row-002", "pdf-022-de-treaty-row-003", "pdf-022-de-treaty-row-004" ], "source_page": 20, "source_pages": [ 20, 22 ], "source_spans": [ { "bbox": [ 82.474, 711.327, 300.92894, 752.486 ], "first_line": "pdf-020-de-treaty-row-057", "last_line": "pdf-020-de-treaty-row-060", "source_page": 20 }, { "bbox": [ 79.854, 56.127, 298.99644, 97.286 ], "first_line": "pdf-022-de-treaty-row-001", "last_line": "pdf-022-de-treaty-row-004", "source_page": 22 } ], "text": "(1) Ruhegehälter und andere Vergütungen für frühere\nunselbstandige Arbeit sowie Renten, die cine in einem\nVertragstaat ansässige Person bezieht, können nur dann\nin dem anderen Vertragstaat besteuert werden, wenn\ndiese Vergütungen bei der Ermittlung der Gewinne eines\nUnternehmens dieses anderen Staates oder einer in die-\nsem Staat gelegenen Betriebstätte als Ausgaben abge-\nzogen werden." }, { "id": "para-2", "source_line_ids": [ "pdf-022-de-treaty-row-005", "pdf-022-de-treaty-row-006", "pdf-022-de-treaty-row-007", "pdf-022-de-treaty-row-008", "pdf-022-de-treaty-row-009", "pdf-022-de-treaty-row-010", "pdf-022-de-treaty-row-011", "pdf-022-de-treaty-row-012" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 79.853, 98.018, 299.21968, 177.141 ], "first_line": "pdf-022-de-treaty-row-005", "last_line": "pdf-022-de-treaty-row-012", "source_page": 22 } ], "text": "(2) Ungeachtet des Absatzes 1 sind Ruhegehälter und\nandere Vergütungen für frühere unselbständige Arbeit\nsowie Renten, die von einem Vertragstaat, einem seiner\nLander oder einer seiner Gebietskörperschaften unmittel-\nbar oder aus einem von diesem Staat, dem Land oder der\nGebietskörperschaft errichteten Sondervermögen gezahlt\nwerden, in dem anderen Vertragstaat von der Steuer\nbefreit" }, { "id": "para-3", "source_line_ids": [ "pdf-022-de-treaty-row-013", "pdf-022-de-treaty-row-014", "pdf-022-de-treaty-row-015", "pdf-022-de-treaty-row-016", "pdf-022-de-treaty-row-017", "pdf-022-de-treaty-row-018", "pdf-022-de-treaty-row-019" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 79.854, 177.873, 299.128, 247.178 ], "first_line": "pdf-022-de-treaty-row-013", "last_line": "pdf-022-de-treaty-row-019", "source_page": 22 } ], "text": "(3) Absatz 2 gilt entsprechend für Ruhegehälter, Renten\nund andere wiederkehrende oder einmalige Vergütungen,\ndie einer natürlichen Person von einem Vertragstaat,\neinem seiner Länder oder einer seiner Gebielskörper-\nschaften als Vergütung für einen Schaden gezahlt werden,\nder als Folge von Kriegshandlungen oder politischer Ver-\nfolgung entstanden ist" } ], "source_heading_line_ids": [ "pdf-020-de-treaty-row-056" ], "title": "Artikel 18" }, { "id": "article-19", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-022-de-treaty-row-021", "pdf-022-de-treaty-row-022", "pdf-022-de-treaty-row-023", "pdf-022-de-treaty-row-024", "pdf-022-de-treaty-row-025", "pdf-022-de-treaty-row-026", "pdf-022-de-treaty-row-027", "pdf-022-de-treaty-row-028", "pdf-022-de-treaty-row-029" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 80.504, 273.436, 299.61761, 362.377 ], "first_line": "pdf-022-de-treaty-row-021", "last_line": "pdf-022-de-treaty-row-029", "source_page": 22 } ], "text": "Ist eine natürliche Person in einem Vertragstaat an-\nsässig oder ist sie dort, unmittelbar bevor sie sich in den\nanderen Vertragstaat begab, ansässig gewesen und begibt\nsie sich lediglich zu dem Zweck in den anderen Vertrag-\nstaat, um dort an einer Universität, Hochschule, Schule\noder einer anderen Lehranstalt höchstens zwei Jahre lang\neine Lehrtätigkeit auszuüben, so ist diese Person in dem\nanderen Vertragstaat mit den Vergütungen für ihre Lehr-\ntätigkeit von der Steuer befreit," } ], "source_heading_line_ids": [ "pdf-022-de-treaty-row-020" ], "title": "Artikel 19" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-022-de-treaty-row-031", "pdf-022-de-treaty-row-032", "pdf-022-de-treaty-row-033", "pdf-022-de-treaty-row-034", "pdf-022-de-treaty-row-035", "pdf-022-de-treaty-row-036", "pdf-022-de-treaty-row-037", "pdf-022-de-treaty-row-038", "pdf-022-de-treaty-row-039", "pdf-022-de-treaty-row-040", "pdf-022-de-treaty-row-041", "pdf-022-de-treaty-row-042", "pdf-022-de-treaty-row-043", "pdf-022-de-treaty-row-044", "pdf-022-de-treaty-row-045" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 80.509, 388.636, 300.4386, 540.413 ], "first_line": "pdf-022-de-treaty-row-031", "last_line": "pdf-022-de-treaty-row-045", "source_page": 22 } ], "text": "(1) Ist eine natürliche Person in einem Vertragstaat\nansässig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhalt sie sich in diesem anderen Vertragstaat lediglich als\nStudent an einer anerkannten Universität, Hochschule\noder Schule dieses anderen Vertragstaates oder als Lehr-\nling (in der Bundesrepublik einschließlich der Volontäre\noder Praktikanten) vorübergehend auf, so ist diese Person\nin diesem anderen Staat steuerfrei hinsichtlich\na) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Uberweisungen aus dem Ausland,\nund\nb) der Vergütungen für Arbeit, die sie in dem anderen\nStaat ausübt, um die Mittel für ihren Unterhalt, ihre\nErziehung oder ihre Ausbildung zu ergänzen." }, { "id": "para-2", "source_line_ids": [ "pdf-022-de-treaty-row-046", "pdf-022-de-treaty-row-047", "pdf-022-de-treaty-row-048", "pdf-022-de-treaty-row-049", "pdf-022-de-treaty-row-050", "pdf-022-de-treaty-row-051", "pdf-022-de-treaty-row-052", "pdf-022-de-treaty-row-053", "pdf-022-de-treaty-row-054", "pdf-022-de-treaty-row-055", "pdf-022-de-treaty-row-056", "pdf-022-de-treaty-row-057", "pdf-022-de-treaty-row-058", "pdf-022-de-treaty-row-059", "pdf-022-de-treaty-row-060", "pdf-022-de-treaty-row-061", "pdf-022-de-treaty-row-062", "pdf-022-de-treaty-row-063", "pdf-022-de-treaty-row-064", "pdf-022-de-treaty-row-065", "pdf-022-de-treaty-row-066" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 80.513, 540.491, 300.65512, 751.18 ], "first_line": "pdf-022-de-treaty-row-046", "last_line": "pdf-022-de-treaty-row-066", "source_page": 22 } ], "text": "(2) Ist eine natürliche Person in einem Vertragstaat\nansässig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhalt sie sich in diesem anderen Vertragstaat lediglich zum\nStudium, zur Forschung oder zur Ausbildung als Empfan-\nger eines Zuschusses, Unterhaltsbeitrages oder Stipen-\ndiums einer wissenschaftlichen, pädagogischen, religiösen\noder mildtätigen Organisation oder im Rahmen eines\nProgramms für technische Hilfe, an dem die Regierung\neines Vertragstaates beteiligt ist, vorübergehend auf, so\nist diese Person in diesem anderen Staat steuerfrei hin-\nsichtlich\na) des Zuschusses, Unterhaltsbeitrages oder Stipendiums,\nund\nDJ der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Überweisungen aus dem Ausland,\nund\n©) der Vergütungen für Arbeit, die sie in dem anderen\nStaat ausübt, sofern die Arbeit im Rahmen der Stu-\ndien, der Forschung oder der Ausbildung geleistet\nwird oder mit ihnen zusammenhängt." }, { "id": "para-3", "source_line_ids": [ "pdf-024-de-treaty-row-001", "pdf-024-de-treaty-row-002", "pdf-024-de-treaty-row-003", "pdf-024-de-treaty-row-004", "pdf-024-de-treaty-row-005", "pdf-024-de-treaty-row-006", "pdf-024-de-treaty-row-007", "pdf-024-de-treaty-row-008", "pdf-024-de-treaty-row-009", "pdf-024-de-treaty-row-010", "pdf-024-de-treaty-row-011", "pdf-024-de-treaty-row-012", "pdf-024-de-treaty-row-013", "pdf-024-de-treaty-row-014", "pdf-024-de-treaty-row-015", "pdf-024-de-treaty-row-016", "pdf-024-de-treaty-row-017", "pdf-024-de-treaty-row-018", "pdf-024-de-treaty-row-019", "pdf-024-de-treaty-row-020" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.201, 62.018, 300.21958, 262.232 ], "first_line": "pdf-024-de-treaty-row-001", "last_line": "pdf-024-de-treaty-row-020", "source_page": 24 } ], "text": "(3) Ist eine natürliche Person in einem Vertragstaat\nansassig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhält sie sich in diesem anderen Vertragstaat lediglich als\nArbeitnehmer der Regierung oder eines Unternehmens\ndes anderen Staates oder auf Grund eines Vertrages oder\neiner Vereinbarung mit dieser Regierung oder einem\nsolchen Unternehmen vorübergehend für die Dauer von\nhöchstens 12 Monaten auf, um technische, berufliche oder\ngeschäftliche Erfahrungen zu erwerben, so ist diese Per-\nson in dem anderen Staat steuerfrei hinsichtlich\n@) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Uberweisungen aus dem Ausland,\nund\nb) der den Betrag von 15000 DM oder den Gegenwert\nin thailändischer Währung nicht übersteigenden Ver-\ngütungen für die in dem anderen Staat ausgeübte\nArbeit, sofern diese Arbeit im Rahmen ihrer Studien\noder ihrer Ausbildung geleistet wird oder damit zu-\nsammenhangt." } ], "source_heading_line_ids": [ "pdf-022-de-treaty-row-030" ], "title": "Artikel 20" }, { "id": "article-21", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-024-de-treaty-row-022", "pdf-024-de-treaty-row-023", "pdf-024-de-treaty-row-024" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.853, 289.8, 301.09065, 321.795 ], "first_line": "pdf-024-de-treaty-row-022", "last_line": "pdf-024-de-treaty-row-024", "source_page": 24 } ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden, in\ndem dieses Vermögen liegt." }, { "id": "para-2", "source_line_ids": [ "pdf-024-de-treaty-row-025", "pdf-024-de-treaty-row-026", "pdf-024-de-treaty-row-027", "pdf-024-de-treaty-row-028" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 321.873, 299.8914, 363.032 ], "first_line": "pdf-024-de-treaty-row-025", "last_line": "pdf-024-de-treaty-row-028", "source_page": 24 } ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstatte eines Unternehmens darstellt, kann in dem\nVertragstaat besteuert werden, in dem sich die Betrieb-\nstäute befindet." }, { "id": "para-3", "source_line_ids": [ "pdf-024-de-treaty-row-029", "pdf-024-de-treaty-row-030", "pdf-024-de-treaty-row-031", "pdf-024-de-treaty-row-032", "pdf-024-de-treaty-row-033" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 363.764, 299.68932, 414.741 ], "first_line": "pdf-024-de-treaty-row-029", "last_line": "pdf-024-de-treaty-row-033", "source_page": 24 } ], "text": "(3) Seeschiffe oder Luftfahrzeuge, die von einem Unter-\n‚nehmen eines Vertragstaates im internationalen Verkehr\nbetrieben werden, sowie bewegliches Vermögen, das dem\nBetrieb dieser Schiffe und Luftfahrzeuge dient, können\nnur in diesem Staat besteuert werden." }, { "id": "para-4", "source_line_ids": [ "pdf-024-de-treaty-row-034", "pdf-024-de-treaty-row-035", "pdf-024-de-treaty-row-036" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 414.818, 300.00105, 446.813 ], "first_line": "pdf-024-de-treaty-row-034", "last_line": "pdf-024-de-treaty-row-036", "source_page": 24 } ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." } ], "source_heading_line_ids": [ "pdf-024-de-treaty-row-021" ], "title": "Artikel 21" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-024-de-treaty-row-038", "pdf-024-de-treaty-row-039", "pdf-024-de-treaty-row-040", "pdf-024-de-treaty-row-041", "pdf-024-de-treaty-row-042", "pdf-024-de-treaty-row-043" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 473.727, 300.4365, 533.868 ], "first_line": "pdf-024-de-treaty-row-038", "last_line": "pdf-024-de-treaty-row-043", "source_page": 24 } ], "text": "(1) Die Veranlagung und Besteuerung des Einkommens\nund des Vermögens in jedem der beiden Vertragstaaten\nrichtet sich weiterhin nach den in dem betreffenden Ver-\ntragstaat geltenden Gesetzen, es sei denn, daß dieses\nAbkommen ausdrücklich entgegenstehende Vorschriften\nenthält" }, { "id": "para-2", "source_line_ids": [ "pdf-024-de-treaty-row-044", "pdf-024-de-treaty-row-045", "pdf-024-de-treaty-row-046", "pdf-024-de-treaty-row-047", "pdf-024-de-treaty-row-048", "pdf-024-de-treaty-row-049", "pdf-024-de-treaty-row-050", "pdf-024-de-treaty-row-051", "pdf-024-de-treaty-row-052", "pdf-024-de-treaty-row-053", "pdf-024-de-treaty-row-054", "pdf-024-de-treaty-row-055", "pdf-024-de-treaty-row-056", "pdf-024-de-treaty-row-057", "pdf-024-de-treaty-row-058", "pdf-024-de-treaty-row-059", "pdf-024-de-treaty-row-060", "pdf-024-de-treaty-row-061", "pdf-024-de-treaty-row-062", "pdf-024-de-treaty-row-063", "pdf-024-de-treaty-row-064", "pdf-024-de-treaty-row-065", "pdf-026-de-treaty-row-001", "pdf-026-de-treaty-row-002", "pdf-026-de-treaty-row-003", "pdf-026-de-treaty-row-004", "pdf-026-de-treaty-row-005", "pdf-026-de-treaty-row-006", "pdf-026-de-treaty-row-007", "pdf-026-de-treaty-row-008", "pdf-026-de-treaty-row-009", "pdf-026-de-treaty-row-010", "pdf-026-de-treaty-row-011", "pdf-026-de-treaty-row-012", "pdf-026-de-treaty-row-013", "pdf-026-de-treaty-row-014", "pdf-026-de-treaty-row-015", "pdf-026-de-treaty-row-016", "pdf-026-de-treaty-row-017", "pdf-026-de-treaty-row-018", "pdf-026-de-treaty-row-019", "pdf-026-de-treaty-row-020", "pdf-026-de-treaty-row-021", "pdf-026-de-treaty-row-022", "pdf-026-de-treaty-row-023" ], "source_page": 24, "source_pages": [ 24, 26 ], "source_spans": [ { "bbox": [ 80.509, 533.945, 301.52358, 747.904 ], "first_line": "pdf-024-de-treaty-row-044", "last_line": "pdf-024-de-treaty-row-065", "source_page": 24 }, { "bbox": [ 83.127, 65.945, 303.27102, 302.813 ], "first_line": "pdf-026-de-treaty-row-001", "last_line": "pdf-026-de-treaty-row-023", "source_page": 26 } ], "text": "(2) Vorbehaltlich des Absatzes 1 wird bei einer in der\nBundesrepublik ansässigen Person die Steuer wie folgt\nfestgesetzt.\na) Von der Bemessungsgrundlage für die deutsche Steuer\nwerden die Einkünfte aus Quellen innerhalb Thailands\nund die in Thailand gelegenen Vermögenswerte aus-\ngenommen, die nach diesem Abkommen in Thailand\nbesteuert werden können, soweit nicht Buchstabe b\nanzuwenden ist. Die Bundesrepublik behält aber das\nRecht, die so ausgenommenen Einkünfte und Ver-\nmégenswerte bei der Festsetzung des Steuersatzes zu\nberücksichtigen. Auf Dividenden ist Satz I nur anzu-\nwenden, wenn die Dividenden einer in der Bundes-\nrepublik ansässigen Kapitalgesellschaft von einer in\nThailand ansässigen Gesellschaft gezahlt werden, deren\nstimmberechtigte Anteile zu mindestens 25 v.H. der\nerstgenannten Gesellschaft gehören. Von der Bemes-\nsungsgrundlage für die deutsche Steuer werden eben-\nfalls Beteiligungen ausgenommen, deren Dividenden\nnach dem vorstehenden Satz von der Steuerbemes-\nsungsgrundlage ausgenommen sind oder bei Zahlung\nauszunehmen waren,\nb) Die Steuer, die nach thailändischem Recht und in Uber-\neinstimmung mit diesem Abkommen für die nach-\nstehenden, aus Quellen innerhalb Thailands stammen-\nden Einkünfte gezahlt wird, wird unter Beachtung der\nVorschriften des deutschen Steuerrechts über die An:\nrechnung ausländischer Steuern auf die von diesen\nEinkünften erhobene deutsche Steuer angerechnet:\n1. Gewinne aus dem Betrieb von Seeschiffen im inter-\nnationalen Verkehr, die nach Artikel 8 Absatz 2 in\nThailand besteuert werden können;\n2, Dividenden, die nicht unter Buchstabe a fallen:\n3. Zinsen;\n4. Lizenzgebühren und die in Artikel 12 Absatz 3 ge-\n‚nannten Veräußerungsgewinne:\n5. Gewinne, die nach Artikel 15 Absatz 2 in Thailand\nbesteuert werden können;\n6. die in Artikel 17 Absatz 1 genannten Vergütungen,\ndie an einen deutschen Staatsangehörigen gezahlt\nwerden, der nicht zugleich thailändischer Staats.\nangehöriger ist;\n7. Ruhegehälter und sonstige Vergütungen sowie Ren-\nten, die nach Artikel 18 Absatz 1 in Thailand be-\nsteuert werden können." }, { "id": "para-3", "source_line_ids": [ "pdf-026-de-treaty-row-024", "pdf-026-de-treaty-row-025", "pdf-026-de-treaty-row-026", "pdf-026-de-treaty-row-027", "pdf-026-de-treaty-row-028", "pdf-026-de-treaty-row-029", "pdf-026-de-treaty-row-030", "pdf-026-de-treaty-row-031", "pdf-026-de-treaty-row-032", "pdf-026-de-treaty-row-033", "pdf-026-de-treaty-row-034", "pdf-026-de-treaty-row-035", "pdf-026-de-treaty-row-036", "pdf-026-de-treaty-row-037", "pdf-026-de-treaty-row-038", "pdf-026-de-treaty-row-039", "pdf-026-de-treaty-row-040", "pdf-026-de-treaty-row-041", "pdf-026-de-treaty-row-042", "pdf-026-de-treaty-row-043", "pdf-026-de-treaty-row-044", "pdf-026-de-treaty-row-045", "pdf-026-de-treaty-row-046", "pdf-026-de-treaty-row-047", "pdf-026-de-treaty-row-048", "pdf-026-de-treaty-row-049", "pdf-026-de-treaty-row-050", "pdf-026-de-treaty-row-051", "pdf-026-de-treaty-row-052", "pdf-026-de-treaty-row-053", "pdf-026-de-treaty-row-054", "pdf-026-de-treaty-row-055", "pdf-026-de-treaty-row-056", "pdf-026-de-treaty-row-057", "pdf-026-de-treaty-row-058", "pdf-026-de-treaty-row-059", "pdf-026-de-treaty-row-060", "pdf-026-de-treaty-row-061", "pdf-026-de-treaty-row-062", "pdf-026-de-treaty-row-063", "pdf-026-de-treaty-row-064", "pdf-026-de-treaty-row-065", "pdf-026-de-treaty-row-066", "pdf-028-de-treaty-row-001", "pdf-028-de-treaty-row-002", "pdf-028-de-treaty-row-003", "pdf-028-de-treaty-row-004", "pdf-028-de-treaty-row-005", "pdf-028-de-treaty-row-006", "pdf-028-de-treaty-row-007", "pdf-028-de-treaty-row-008", "pdf-028-de-treaty-row-009" ], "source_page": 26, "source_pages": [ 26, 28 ], "source_spans": [ { "bbox": [ 83.126, 308.127, 304.03635, 759.69 ], "first_line": "pdf-026-de-treaty-row-024", "last_line": "pdf-026-de-treaty-row-066", "source_page": 26 }, { "bbox": [ 83.779, 75.109, 304.03523, 163.396 ], "first_line": "pdf-028-de-treaty-row-001", "last_line": "pdf-028-de-treaty-row-009", "source_page": 28 } ], "text": "(3) Vorbehaltlich des Absatzes 1 wird bei einer in Thal\nland ansässigen Person die Steuer wie folgt festgesetzt:\na) Von der Bemessungsgrundlage für die thailändische\nSteuer werden die Einkünfte aus Quellen innerhalb\nder Bundesrepublik und die in der Bundesrepublik\ngelegenen Vermögensteile ausgenommen, die nach\ndiesem Abkommen in der Bundesrepublik besteuert\nwerden können, soweit nicht Buchstabe b anzuwenden\nist, Thailand behält aber das Recht, die so ausgenom-\nmenen Einkünfte und Vermögensteile bei der Fest-\nsetzung des Steversatzes zu berücksichtigen. Auf Divi-\ndenden ist Satz 1 nur anzuwenden, wenn die Dividen-\nden einer in Thailand ansässigen Gesellschaft von\neiner in der Bundesrepublik ansässigen Kapitalgesell-\nschaft gezahlt werden, deren stimmberechtigte Anteile\nzu mindestens 25 v.H. der erstgenannten Gesellschaft\ngehören. Von der Bemessungsgrundlage für die thai-\nländische Steuer werden ebenfalls Beleiligungen aus-\ngenommen, deren Dividenden nach dem vorstehenden\nSatz von der Steuerbemessungsgrundlage ausgenom-\nmen sind oder bei Zahlung auszunehmen wären.\nb) Die Steuer, die nach deutschem Recht und in Uberein-\nstimmung mit diesem Abkommen von einer in Thai-\nland ansässigen Person für aus Quellen innerhalb der\nBundesrepublik stammende Einkünfte zu zahlen ist,\nwird auf die thailändische Steuer angerechnel, wenn\ndie Einkünfte bestehen aus:\n1. Gewinnen aus dem Betrieb von Seeschiffen im inter-\nnationalen Verkehr, die nach Artikel 8 Absatz 2\nin der Bundesrepublik besteuert werden können;\n2. Dividenden, die nicht unter Buchstabe a fallen;\n3. Zinsen;\n4. Lizenzgebühren und die in Artikel 12 Absatz 3 ge-\nnannten Veräußerungsgewinne;\n5. Gewinnen, die nach Artikel 15 Absatz 2 in der\nBundesrepublik besteuert werden könne\n6. die in Artikel 17 Absatz 1 genannten Vergütungen,\ndie an einen ihailändischen Staatsangehörigen ge-\nzahlt werden, der nicht zugleich deutscher Staats-\nangehöriger ist;\n7. Ruhegehältern und sonstigen Vergütungen sowie\nRenten, die nach Artikel 18 Absatz 1 in der Bundes“\nrepublik besteuert werden können.\nDer anzuredinende Betrag bemißt sich nach der in der\nBundesrepublik gezahlten Steuer, darf aber den Teil der\nthailéndischen Steuer nicht übersteigen, der dem Verhält-\nnis der Reineinkünfte aus Quellen innerhalb der Bundes-\nrepublik zum Gesamtbetrag der der thailändischen Steuer\nunterliegenden Reineinkünfte entspricht. Bei der Fest-\nsetzung des Gesamtbetrages der Reineinkünfte werden\nVerluste, gleichgültig, in welchen Staaten sie entstanden\nsind, nicht berücksichtigt" } ], "source_heading_line_ids": [ "pdf-024-de-treaty-row-037" ], "title": "Artikel 22" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-028-de-treaty-row-011", "pdf-028-de-treaty-row-012", "pdf-028-de-treaty-row-013", "pdf-028-de-treaty-row-014", "pdf-028-de-treaty-row-015", "pdf-028-de-treaty-row-016", "pdf-028-de-treaty-row-017", "pdf-028-de-treaty-row-018" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 83.782, 196.855, 303.32916, 275.324 ], "first_line": "pdf-028-de-treaty-row-011", "last_line": "pdf-028-de-treaty-row-018", "source_page": 28 } ], "text": "(1) Die Staatsangehörigen eines Vertragstaates dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung\nunterworfen werden, die anders oder belastender sind\nals die Besteuerung und die damit zusammenhängende\nVerpflichtungen, denen die Staalsangehörigen des ande-\nren Staates unter gleichen Verhältnissen unterworfen\nsind oder unterworfen werden können." }, { "id": "para-2", "source_line_ids": [ "pdf-028-de-treaty-row-019", "pdf-028-de-treaty-row-020", "pdf-028-de-treaty-row-021", "pdf-028-de-treaty-row-022", "pdf-028-de-treaty-row-023", "pdf-028-de-treaty-row-024", "pdf-028-de-treaty-row-025", "pdf-028-de-treaty-row-026", "pdf-028-de-treaty-row-027", "pdf-028-de-treaty-row-028", "pdf-028-de-treaty-row-029" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 83.782, 276.055, 303.45916, 387.252 ], "first_line": "pdf-028-de-treaty-row-019", "last_line": "pdf-028-de-treaty-row-029", "source_page": 28 } ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter.\n‚nehmen eines Vertragstaates in dem anderen Vertrag.\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als ver-\npfichte sie einen Vertragstaat, den in dem enderen Ver-\ntragstaat ansässigen Personen Steuerfreibeträge, -vergiin-\nstigungen und -ermaBigungen auf Grund des Personen.\nstandes oder der Familienlasten zu gewähren, die er den\nin seinem Gebiet ansässigen Personen gewährt" }, { "id": "para-3", "source_line_ids": [ "pdf-028-de-treaty-row-030", "pdf-028-de-treaty-row-031", "pdf-028-de-treaty-row-032", "pdf-028-de-treaty-row-033", "pdf-028-de-treaty-row-034", "pdf-028-de-treaty-row-035", "pdf-028-de-treaty-row-036", "pdf-028-de-treaty-row-037", "pdf-028-de-treaty-row-038", "pdf-028-de-treaty-row-039", "pdf-028-de-treaty-row-040" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 83.782, 387.327, 303.5011, 495.25 ], "first_line": "pdf-028-de-treaty-row-030", "last_line": "pdf-028-de-treaty-row-040", "source_page": 28 } ], "text": "(3) Die Unternehmen eines Vertragstaates, deren Ka-\npital ganz oder teilweise, unmittelbar oder mittelbar, einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Staat weder einer\nBesteuerung noch einer damit zusammenhängenden Ver-\npfichtung unterworfen werden, die anders oder belasten-\nder sind als die Besteuerung und die damit zusammen-\nhängenden Verpflichtungen, denen andere ähnliche Unter-\nnehmen des ersigenannien Staates unterworfen sind oder\nunterworfen werden können," }, { "id": "para-4", "source_line_ids": [ "pdf-028-de-treaty-row-041", "pdf-028-de-treaty-row-042" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.436, 495.327, 303.44708, 518.158 ], "first_line": "pdf-028-de-treaty-row-041", "last_line": "pdf-028-de-treaty-row-042", "source_page": 28 } ], "text": "(4) In diesem Artikel bedeutet der Ausdruck .Be-\nsteuerung” Steuern jeder Art und Bezeichnung." } ], "source_heading_line_ids": [ "pdf-028-de-treaty-row-010" ], "title": "Artikel 23" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-028-de-treaty-row-044", "pdf-028-de-treaty-row-045", "pdf-028-de-treaty-row-046", "pdf-028-de-treaty-row-047", "pdf-028-de-treaty-row-048", "pdf-028-de-treaty-row-049", "pdf-028-de-treaty-row-050", "pdf-028-de-treaty-row-051" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.434, 550.964, 303.38023, 630.087 ], "first_line": "pdf-028-de-treaty-row-044", "last_line": "pdf-028-de-treaty-row-051", "source_page": 28 } ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person der\nAuffassung, daß die Maßnahmen eines Vertragstaates\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlichem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaates unterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "source_line_ids": [ "pdf-028-de-treaty-row-052", "pdf-028-de-treaty-row-053", "pdf-028-de-treaty-row-054", "pdf-028-de-treaty-row-055", "pdf-028-de-treaty-row-056", "pdf-028-de-treaty-row-057", "pdf-028-de-treaty-row-058" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.436, 630.818, 303.87259, 700.777 ], "first_line": "pdf-028-de-treaty-row-052", "last_line": "pdf-028-de-treaty-row-058", "source_page": 28 } ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine be-\nfriedigende Lösung herbeizuführen, so wird sie sich be-\nmühen, den Fall durch Verständigung mit der zuständigen\nBehörde des anderen Vertragstaates so zu regeln, daß\neine dem Abkommen nicht entsprechende Besteuerung\nvermieden wird" }, { "id": "para-3", "source_line_ids": [ "pdf-028-de-treaty-row-059", "pdf-028-de-treaty-row-060", "pdf-028-de-treaty-row-061", "pdf-028-de-treaty-row-062", "pdf-028-de-treaty-row-063", "pdf-028-de-treaty-row-064", "pdf-028-de-treaty-row-065" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.435, 700.2, 303.7086, 770.813 ], "first_line": "pdf-028-de-treaty-row-059", "last_line": "pdf-028-de-treaty-row-065", "source_page": 28 } ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\nden sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung dieses Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fallen, die in diesem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, { "id": "para-4", "source_line_ids": [ "pdf-030-de-treaty-row-001", "pdf-030-de-treaty-row-002", "pdf-030-de-treaty-row-003", "pdf-030-de-treaty-row-004" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.054, 65.945, 306.72008, 107.104 ], "first_line": "pdf-030-de-treaty-row-001", "last_line": "pdf-030-de-treaty-row-004", "source_page": 30 } ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kon-\nnen zur Herbeiführung einer Einigung im Sinne der vor-\nstehenden Absätze und zum Austausch von Informationen\n‚nach Artikel 25 unmittelbar miteinander verkehren." } ], "source_heading_line_ids": [ "pdf-028-de-treaty-row-043" ], "title": "Artikel 24" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-030-de-treaty-row-006", "pdf-030-de-treaty-row-007", "pdf-030-de-treaty-row-008", "pdf-030-de-treaty-row-009", "pdf-030-de-treaty-row-010", "pdf-030-de-treaty-row-011", "pdf-030-de-treaty-row-012", "pdf-030-de-treaty-row-013" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.056, 148.418, 306.65605, 227.541 ], "first_line": "pdf-030-de-treaty-row-006", "last_line": "pdf-030-de-treaty-row-013", "source_page": 30 } ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens erforderlich sind. Alle so ausgetausch-\nten Informationen sind geheimzuhalten und dürfen nur\nsolchen Personen oder Behörden zugänglich gemacht\nwerden, die mit der Veranlagung oder gerichtlichen Fest-\nsetzung und der Erhebung der unter dieses Abkommen\nfallenden Steuern befaßt sind" }, { "id": "para-2", "source_line_ids": [ "pdf-030-de-treaty-row-014", "pdf-030-de-treaty-row-015", "pdf-030-de-treaty-row-016", "pdf-030-de-treaty-row-017", "pdf-030-de-treaty-row-018", "pdf-030-de-treaty-row-019", "pdf-030-de-treaty-row-020", "pdf-030-de-treaty-row-021", "pdf-030-de-treaty-row-022", "pdf-030-de-treaty-row-023", "pdf-030-de-treaty-row-024", "pdf-030-de-treaty-row-025" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.707, 229.582, 307.47261, 368.268 ], "first_line": "pdf-030-de-treaty-row-014", "last_line": "pdf-030-de-treaty-row-025", "source_page": 30 } ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als ver-\npflichte er einen der Vertragstaaten\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaates abweichen;\nb) Angaben zu übermitteln, die nach den Gesetzen oder\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaates nicht beschafft-warden können;\n©) Informationen zu erteilen, die ein Handels-, Geschäfts\nGewerbe- oder Berufsgeheimnis oder ein Geschäftsver-\nfahren preisgeben würden oder deren Erteilung der\nöffentlichen Ordifang widersprache." } ], "source_heading_line_ids": [ "pdf-030-de-treaty-row-005" ], "title": "Artikel 25" }, { "id": "article-26", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-030-de-treaty-row-027", "pdf-030-de-treaty-row-028", "pdf-030-de-treaty-row-029", "pdf-030-de-treaty-row-030" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.71, 396.491, 306.984, 437.65 ], "first_line": "pdf-030-de-treaty-row-027", "last_line": "pdf-030-de-treaty-row-030", "source_page": 30 } ], "text": "Dieses Abkommen berührt nicht die steuerlichen Vor-\nrechte, die den diplomatischen und konsularischer Beam-\nten nach den allgemeinen Regeln des Völkerrechts oder\nauf Grund besonderer Vereinbarungen zustehen" } ], "source_heading_line_ids": [ "pdf-030-de-treaty-row-026" ], "title": "Artikel 26" }, { "id": "article-27", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-030-de-treaty-row-032", "pdf-030-de-treaty-row-033", "pdf-030-de-treaty-row-034", "pdf-030-de-treaty-row-035", "pdf-030-de-treaty-row-036", "pdf-030-de-treaty-row-037", "pdf-030-de-treaty-row-038", "pdf-030-de-treaty-row-039" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.711, 468.455, 307.42175, 549.58 ], "first_line": "pdf-030-de-treaty-row-032", "last_line": "pdf-030-de-treaty-row-039", "source_page": 30 } ], "text": "Enthalten das Recht eines der beiden Vertragstaaten\noder völkerrechtliche Regelungen, die zwischen den Ver-\ntragstaaten neben diesem Abkommen gegenwärtig oder\nkünftig bestehen, eine Bestimmung, die für eine in einem\nVertragstaat ansässige Person günstiger ist als die Rege-\nlungen dieses Abkommens, so wird diese Bestimmung,\nsoweit sie günstiger ist, von diesem Abkommen nitht\nberührt" } ], "source_heading_line_ids": [ "pdf-030-de-treaty-row-031" ], "title": "Artikel 27" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-030-de-treaty-row-041", "pdf-030-de-treaty-row-042", "pdf-030-de-treaty-row-043", "pdf-030-de-treaty-row-044", "pdf-030-de-treaty-row-045" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.709, 569.945, 307.07568, 620.922 ], "first_line": "pdf-030-de-treaty-row-041", "last_line": "pdf-030-de-treaty-row-045", "source_page": 30 } ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern\nnicht die Regierung der Bundesrepublik Deutschland gegen-\nüber der Regierung des Königreichs Thailand innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt," } ], "source_heading_line_ids": [ "pdf-030-de-treaty-row-040" ], "title": "Artikel 28" }, { "id": "article-29", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-030-de-treaty-row-047", "pdf-030-de-treaty-row-048", "pdf-030-de-treaty-row-049" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 88.362, 657.0, 307.4177, 688.995 ], "first_line": "pdf-030-de-treaty-row-047", "last_line": "pdf-030-de-treaty-row-049", "source_page": 30 } ], "text": "(1) Dieses Abkommen bedarf der Ratifizierung; die Rati-\nfikationsurkunden sollen so bald wie möglich in Bonn\nausgetauscht werden." }, { "id": "para-2", "source_line_ids": [ "pdf-030-de-treaty-row-050", "pdf-030-de-treaty-row-051", "pdf-030-de-treaty-row-052", "pdf-030-de-treaty-row-053", "pdf-030-de-treaty-row-054", "pdf-032-de-treaty-row-001", "pdf-032-de-treaty-row-002", "pdf-032-de-treaty-row-003", "pdf-032-de-treaty-row-004", "pdf-032-de-treaty-row-005", "pdf-032-de-treaty-row-006", "pdf-032-de-treaty-row-007", "pdf-032-de-treaty-row-008" ], "source_page": 30, "source_pages": [ 30, 32 ], "source_spans": [ { "bbox": [ 88.362, 689.727, 308.14204, 760.995 ], "first_line": "pdf-030-de-treaty-row-050", "last_line": "pdf-030-de-treaty-row-054", "source_page": 30 }, { "bbox": [ 85.091, 59.4, 305.09895, 144.413 ], "first_line": "pdf-032-de-treaty-row-001", "last_line": "pdf-032-de-treaty-row-008", "source_page": 32 } ], "text": "(2) Dieses Abkommen tritt einen Monat nach Austausch\nder Ratifikationsurkunden in Kraft und gilt dann\na) hinsichtlich der deutschen Steuer für die Steuern, die\nfür das Kalenderjahr 1967 und die folgenden Kalender-\n‚jahre erhoben werden,\nb} hinsichtlich der thailändischen Steuer\n1. bei den Steuern vom Einkommen für das Einkommen\ndes Kalenderjahres 1967 und der folgenden Kalen-\nderjahre, und für das Einkommen der Wirtschafts-\n‚jahre, die im Kalenderjahr 1967 und in den folgen-\nden Kalenderjahren enden;\n2, bei den Steuern vom Vermögen, die vom I. Januar\n1967 an zu entrichten sind" } ], "source_heading_line_ids": [ "pdf-030-de-treaty-row-046" ], "title": "Artikel 29" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-032-de-treaty-row-010", "pdf-032-de-treaty-row-011", "pdf-032-de-treaty-row-012", "pdf-032-de-treaty-row-013", "pdf-032-de-treaty-row-014", "pdf-032-de-treaty-row-015", "pdf-032-de-treaty-row-016", "pdf-032-de-treaty-row-017", "pdf-032-de-treaty-row-018", "pdf-032-de-treaty-row-019", "pdf-032-de-treaty-row-020", "pdf-032-de-treaty-row-021", "pdf-032-de-treaty-row-022", "pdf-032-de-treaty-row-023", "pdf-032-de-treaty-row-024", "pdf-032-de-treaty-row-025", "pdf-032-de-treaty-row-026", "pdf-032-de-treaty-row-027", "pdf-032-de-treaty-row-028" ], "source_page": 32, "source_pages": [ 32 ], "source_spans": [ { "bbox": [ 85.745, 166.746, 307.47396, 361.723 ], "first_line": "pdf-032-de-treaty-row-010", "last_line": "pdf-032-de-treaty-row-028", "source_page": 32 } ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,\njedoch kann jeder der Vertragstaaten bis einschließlich\n3%. Juni jeden Kalenderjahres nach Ablauf von drei\nJahren, vom Tage des Inkrafttretens an gerechnet, das\nAbkommen gegenüber dem anderen Vertragstaat auf\ndiplomatischem Wege schriftlich kündigen; in diesem\nFalle verliert dieses Abkommen seine Gültigkeit und ist\nerstmals nicht mehr anzuwenden\na) hinsichtlich der deutschen Steuer auf die Steuern, die\nfür das auf das Kündigungsjahr folgende Kalenderjahr\nerhoben werden,\nb) hinsichtlich der thailändischen Steuer\n1. auf die Steuern vom Einkommen für das Einkommen\ndes auf das Kündigungsjahr folgenden Kalender-\njahres und für das Einkommen der Wirtschaftsjahre,\ndie in diesem Kalenderjahr enden;\n2. auf die Steuern vom Vermögen, die vom 1. Januar\ndes dem Kündigungsjahr folgenden Kalenderjahres\nab zu entrichten sind." } ], "source_heading_line_ids": [ "pdf-032-de-treaty-row-009" ], "title": "Artikel 30" } ], "authenticity": "authentic-language-transcription", "content_sha256": "c2229cf484fef2e2ec788bd158b41f16ad7420188b57027f9888cabce6efc035", "form": "machine-transcription", "input_sha256": "829b11e34a21f008be13e0bdfa1f50c4b705a92e52b28872e847fc94e9797add", "source_sha256": "8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Thailand/1968-07-26-Thailand-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" }, "en": { "articles": [ { "id": "article-1", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-002-en-treaty-row-002", "pdf-002-en-treaty-row-003" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.164, 346.745, 551.7818, 368.922 ], "first_line": "pdf-002-en-treaty-row-002", "last_line": "pdf-002-en-treaty-row-003", "source_page": 2 } ], "text": "This Agreement shall apply to persons who are res-\nidents of one or both of the Contracting States." } ], "source_heading_line_ids": [ "pdf-002-en-treaty-row-001" ], "title": "Article!" }, { "id": "article-2", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-002-en-treaty-row-005", "pdf-002-en-treaty-row-006", "pdf-002-en-treaty-row-007", "pdf-002-en-treaty-row-008", "pdf-002-en-treaty-row-009" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.162, 393.873, 552.27161, 444.196 ], "first_line": "pdf-002-en-treaty-row-005", "last_line": "pdf-002-en-treaty-row-009", "source_page": 2 } ], "text": "(1) This Agreement shall apply to taxes on income\nand on capital imposed on behalf of each Contracting\nState, of its “Laender“, political subdivisions, local\nauthorities, or local administrations, irrespective of the\nmanner in which they are levied." }, { "id": "para-2", "source_line_ids": [ "pdf-002-en-treaty-row-010", "pdf-002-en-treaty-row-011", "pdf-002-en-treaty-row-012", "pdf-002-en-treaty-row-013", "pdf-002-en-treaty-row-014", "pdf-002-en-treaty-row-015", "pdf-002-en-treaty-row-016", "pdf-002-en-treaty-row-017" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.163, 444.927, 552.87358, 524.05 ], "first_line": "pdf-002-en-treaty-row-010", "last_line": "pdf-002-en-treaty-row-017", "source_page": 2 } ], "text": "(2) There shall be regarded as taxes on income and\non capital all taxes imposed on total income, on total\ncapital, or on elements of income or of capital, including\ntaxes on gains from the alienation of movable or\nimmovable property, taxes on the total amounts of\nwages or salaries paid by enterprises, as well as taxes\non capital appreciation and the \"Gewerbesteuer\" (trade\ntax) levied in the Federal Republic of Germany." }, { "id": "para-3", "source_line_ids": [ "pdf-002-en-treaty-row-018", "pdf-002-en-treaty-row-019", "pdf-002-en-treaty-row-020", "pdf-002-en-treaty-row-021", "pdf-002-en-treaty-row-022", "pdf-002-en-treaty-row-023", "pdf-002-en-treaty-row-024", "pdf-002-en-treaty-row-025", "pdf-002-en-treaty-row-026", "pdf-002-en-treaty-row-027", "pdf-002-en-treaty-row-028", "pdf-002-en-treaty-row-029" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.163, 526.745, 552.2177, 665.431 ], "first_line": "pdf-002-en-treaty-row-018", "last_line": "pdf-002-en-treaty-row-029", "source_page": 2 } ], "text": "(8) The existing taxes to which this Agreement shall\napply are, in particular:\n1. In the case of the Federal Republic of Germany\na) the Einkommensteuer (income tax),\nb} the Korperschafisteuer (corporation tax),\n©) the Vermögensteuer (capital tax), and\n4) the Gewerbesteuer (trade tax)\n(hereinafter referred to as \"German tax\")\n2. In the case of the Kingdom of Thailand:\na) the income tax, and\nb) the local development tax\n(hereinatter referred to as \"Thai tax\")" }, { "id": "para-4", "source_line_ids": [ "pdf-002-en-treaty-row-030", "pdf-002-en-treaty-row-031", "pdf-002-en-treaty-row-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 334.473, 668.127, 552.54128, 700.122 ], "first_line": "pdf-002-en-treaty-row-030", "last_line": "pdf-002-en-treaty-row-032", "source_page": 2 } ], "text": "(4) The Agreement shall also apply to any identical\nor substantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes," }, { "id": "para-5", "source_line_ids": [ "pdf-002-en-treaty-row-033", "pdf-002-en-treaty-row-034", "pdf-002-en-treaty-row-035", "pdf-002-en-treaty-row-036" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 334.471, 703.473, 553.59604, 744.632 ], "first_line": "pdf-002-en-treaty-row-033", "last_line": "pdf-002-en-treaty-row-036", "source_page": 2 } ], "text": "(5) The provisions of this Agreement in respect of the\ntaxation of income or profits shall likewise apply to the\n\"Gewerbesteuer\" (trade tax) computed other than on the\nbasis of income or capital" } ], "source_heading_line_ids": [ "pdf-002-en-treaty-row-004" ], "title": "Article2" }, { "id": "article-3", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-en-treaty-row-002", "pdf-004-en-treaty-row-003", "pdf-004-en-treaty-row-004", "pdf-004-en-treaty-row-005", "pdf-004-en-treaty-row-006", "pdf-004-en-treaty-row-007", "pdf-004-en-treaty-row-008", "pdf-004-en-treaty-row-009", "pdf-004-en-treaty-row-010", "pdf-004-en-treaty-row-011", "pdf-004-en-treaty-row-012", "pdf-004-en-treaty-row-013", "pdf-004-en-treaty-row-014", "pdf-004-en-treaty-row-015", "pdf-004-en-treaty-row-016", "pdf-004-en-treaty-row-017", "pdf-004-en-treaty-row-018", "pdf-004-en-treaty-row-019", "pdf-004-en-treaty-row-020", "pdf-004-en-treaty-row-021", "pdf-004-en-treaty-row-022", "pdf-004-en-treaty-row-023", "pdf-004-en-treaty-row-024", "pdf-004-en-treaty-row-025", "pdf-004-en-treaty-row-026", "pdf-004-en-treaty-row-027", "pdf-004-en-treaty-row-028", "pdf-004-en-treaty-row-029", "pdf-004-en-treaty-row-030", "pdf-004-en-treaty-row-031", "pdf-004-en-treaty-row-032", "pdf-004-en-treaty-row-033", "pdf-004-en-treaty-row-034", "pdf-004-en-treaty-row-035", "pdf-004-en-treaty-row-036", "pdf-004-en-treaty-row-037", "pdf-004-en-treaty-row-038" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 331.852, 78.382, 552.21558, 530.595 ], "first_line": "pdf-004-en-treaty-row-002", "last_line": "pdf-004-en-treaty-row-038", "source_page": 4 } ], "text": "(1) In this Agreement unless the context otherwise\nrequires:\na) The term \"Federal Republic means the Federal Re-\npublic of Germany, and, when used in a geographical\nsense, the territory in which the Basic Law for the\nFederal Republic ol Germany is in force:\nb) The term “Thailand” means the Kingdom of Thailand;\n©) The terms \"a Contracting State\" and “the other\nContracting State\" mean the Federal Republic or\nThailand, as the context requires;\n4) The term \"tax\" means German tax or Thai tax, as\nthe context requires:\n©) The term ‘person’ comprises individuals and com-\npanies;\nN The term “company* means any body corporate or\nany entity or any group of persons which Is treated\nas a body corporate for tax purposes;\n9) The terms “enterprise of a Contracting State” and\n“enterprise of the other Contracting State” mean\nrespectively an enterprise carried on by a resident\nof a Contracting State und an enterprise cartied on\nby a resident of the other Contracting State;\n1h) The term \"nationals\" means:\n1. in respect of the Federal Republic: all Germans\nin the meaning of Article 116 (1) of the Basic Law\nfor the Federal Republic of Germany and all legal\npersons, partnerships and associations deriving\ntheir status as such from the law in force in the\nFederal Republic;\n2. in respect of Thailand: all individuals possessing\nThai nationality under the Thai law on nationality\nand all legal persons, partnerships and associations\nderiving their status as such from the law in\nforce in Thailand;\ni) The term “competent authority” means in the case\nof the Federal Republic the Federal Minister of Finance,\nand in the case of Thailand the Minister of Finance." }, { "id": "para-2", "source_line_ids": [ "pdf-004-en-treaty-row-039", "pdf-004-en-treaty-row-040", "pdf-004-en-treaty-row-041", "pdf-004-en-treaty-row-042", "pdf-004-en-treaty-row-043", "pdf-004-en-treaty-row-044" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 333.163, 531.327, 552.65512, 592.122 ], "first_line": "pdf-004-en-treaty-row-039", "last_line": "pdf-004-en-treaty-row-044", "source_page": 4 } ], "text": "(2) As regards the application of this Agreement by\na Contracting State any term not otherwise defined in\nthis Agreement shall, unless the context otherwise re-\nquires, have the meaning which it has under the laws\nof that Contracting State relating to the taxes which are\nthe subject of this Agreement" } ], "source_heading_line_ids": [ "pdf-004-en-treaty-row-001" ], "title": "Article3" }, { "id": "article-4", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-004-en-treaty-row-046", "pdf-004-en-treaty-row-047", "pdf-004-en-treaty-row-048", "pdf-004-en-treaty-row-049", "pdf-004-en-treaty-row-050", "pdf-004-en-treaty-row-051" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 333.163, 617.727, 552.76258, 678.522 ], "first_line": "pdf-004-en-treaty-row-046", "last_line": "pdf-004-en-treaty-row-051", "source_page": 4 } ], "text": "(1) For the purposes of this Agreement, the term \"res-\nident of a Contracting State” means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, registration, in-\ncorporation, seat (Sitz), place of management or any\nother criterion of a similar nature." }, { "id": "para-2", "source_line_ids": [ "pdf-004-en-treaty-row-052", "pdf-004-en-treaty-row-053", "pdf-004-en-treaty-row-054", "pdf-004-en-treaty-row-055", "pdf-004-en-treaty-row-056", "pdf-004-en-treaty-row-057", "pdf-004-en-treaty-row-058", "pdf-006-en-treaty-row-001", "pdf-006-en-treaty-row-002", "pdf-006-en-treaty-row-003", "pdf-006-en-treaty-row-004", "pdf-006-en-treaty-row-005", "pdf-006-en-treaty-row-006", "pdf-006-en-treaty-row-007", "pdf-006-en-treaty-row-008", "pdf-006-en-treaty-row-009", "pdf-006-en-treaty-row-010", "pdf-006-en-treaty-row-011", "pdf-006-en-treaty-row-012", "pdf-006-en-treaty-row-013", "pdf-006-en-treaty-row-014", "pdf-006-en-treaty-row-015", "pdf-006-en-treaty-row-016", "pdf-006-en-treaty-row-017", "pdf-006-en-treaty-row-018" ], "source_page": 4, "source_pages": [ 4, 6 ], "source_spans": [ { "bbox": [ 333.818, 687.764, 555.71074, 760.34 ], "first_line": "pdf-004-en-treaty-row-052", "last_line": "pdf-004-en-treaty-row-058", "source_page": 4 }, { "bbox": [ 327.927, 58.745, 547.85265, 243.905 ], "first_line": "pdf-006-en-treaty-row-001", "last_line": "pdf-006-en-treaty-row-018", "source_page": 6 } ], "text": "(2) If by reason of the provisions of paragraph 1 an\nindividual is a resident of both Contracting States, this\ncase shall be determined in accordance with the following\nrules:\na) He shall be deemed to be a resident of the Contract-\ning State in which he has a permanent home available\nto him. If he has a permanent home available to him\nin both Contracting States. he shall be deemed to be\na resident of the Contracting State with which his\npersonal and economic rela:ions are closest (centre\nof vital interests};\nb) If the Contracting State in which he has his centre of\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident\nof the Contracting State in which he has an habitual\nabode:\n9 It he has an habitual abode in both Contracting States\nor in neither of them, he shall be deemed to be a\nresident of the Contracting State of which he is a\nnational;\n4) If he is a national of both Contracting States or of\nneither of them, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." }, { "id": "para-3", "source_line_ids": [ "pdf-006-en-treaty-row-019", "pdf-006-en-treaty-row-020", "pdf-006-en-treaty-row-021", "pdf-006-en-treaty-row-022", "pdf-006-en-treaty-row-023" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 328.579, 246.6, 548.17976, 296.923 ], "first_line": "pdf-006-en-treaty-row-019", "last_line": "pdf-006-en-treaty-row-023", "source_page": 6 } ], "text": "(3) If by reason of the provisions of paragraph 1\na person other than an individual is a resident of both\nContracting States, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." } ], "source_heading_line_ids": [ "pdf-004-en-treaty-row-045" ], "title": "Article 4" }, { "id": "article-5", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-006-en-treaty-row-025", "pdf-006-en-treaty-row-026", "pdf-006-en-treaty-row-027", "pdf-006-en-treaty-row-028" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 328.582, 313.363, 547.41812, 355.176 ], "first_line": "pdf-006-en-treaty-row-025", "last_line": "pdf-006-en-treaty-row-028", "source_page": 6 } ], "text": "(1) For the purposes of this Agreement, the term\n“permanent establishment\" means a fixed place of busi-\nness in which the business of the enterprise is wholly or\npartly carried on." }, { "id": "para-2", "source_line_ids": [ "pdf-006-en-treaty-row-029", "pdf-006-en-treaty-row-030", "pdf-006-en-treaty-row-031", "pdf-006-en-treaty-row-032", "pdf-006-en-treaty-row-033", "pdf-006-en-treaty-row-034", "pdf-006-en-treaty-row-035", "pdf-006-en-treaty-row-036", "pdf-006-en-treaty-row-037" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 328.583, 354.599, 547.11864, 455.322 ], "first_line": "pdf-006-en-treaty-row-029", "last_line": "pdf-006-en-treaty-row-037", "source_page": 6 } ], "text": "(2) The term “permanent establishment” shall include\nespecially:\na) a place of management\nb) a branch;\n©) an office\n9) a factory;\n©) a workshop;\nN) a mine, quarry or other place of extraction of natural\nresources," }, { "id": "para-3", "source_line_ids": [ "pdf-006-en-treaty-row-038", "pdf-006-en-treaty-row-039", "pdf-006-en-treaty-row-040", "pdf-006-en-treaty-row-041", "pdf-006-en-treaty-row-042", "pdf-006-en-treaty-row-043", "pdf-006-en-treaty-row-044", "pdf-006-en-treaty-row-045", "pdf-006-en-treaty-row-046" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 326.618, 458.018, 548.83576, 554.159 ], "first_line": "pdf-006-en-treaty-row-038", "last_line": "pdf-006-en-treaty-row-046", "source_page": 6 } ], "text": "(@) Notwithstanding the provisions of paragraphs 1\nand 2, the term \"permanent establishment” shall include\n& building site or construction or assembly project only\nif it exists for more than\na) 6 months, in the case of installation or setting up\nof plant equipment or machinery including the\nauxiliary construction as is necessary for such in-\nstallation;\nb) 3 months in all other cases." }, { "id": "para-4", "source_line_ids": [ "pdf-006-en-treaty-row-047", "pdf-006-en-treaty-row-048", "pdf-006-en-treaty-row-049", "pdf-006-en-treaty-row-050", "pdf-006-en-treaty-row-051", "pdf-006-en-treaty-row-052", "pdf-006-en-treaty-row-053", "pdf-006-en-treaty-row-054", "pdf-006-en-treaty-row-055", "pdf-006-en-treaty-row-056", "pdf-006-en-treaty-row-057", "pdf-006-en-treaty-row-058", "pdf-006-en-treaty-row-059", "pdf-006-en-treaty-row-060", "pdf-006-en-treaty-row-061", "pdf-006-en-treaty-row-062", "pdf-008-en-treaty-row-001", "pdf-008-en-treaty-row-002", "pdf-008-en-treaty-row-003" ], "source_page": 6, "source_pages": [ 6, 8 ], "source_spans": [ { "bbox": [ 329.236, 556.855, 547.94868, 751.177 ], "first_line": "pdf-006-en-treaty-row-047", "last_line": "pdf-006-en-treaty-row-062", "source_page": 6 }, { "bbox": [ 337.745, 62.018, 543.9266, 94.013 ], "first_line": "pdf-008-en-treaty-row-001", "last_line": "pdf-008-en-treaty-row-003", "source_page": 8 } ], "text": "(4) The term “permanent establishment* shall not be\ndeemed to include:\na) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belonging\nto the enterprise\nb) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof storage, display or delivery;\n©) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof processing by another enterprise:\n4) the maintenance of a fixed place of business solely\nfor the purpose of purchasing goods or merchandise,\nor for collecting information, for the enterprise:\n©) the maintenance of a fixed place of business solely\nfor the purpose of advertising, for the supply of in:\nformation, for scientific research or for similar ac-\ntivities which have a preparatory or auxiliary charac-\nter, for the enterprise." }, { "id": "para-5", "source_line_ids": [ "pdf-008-en-treaty-row-004", "pdf-008-en-treaty-row-005", "pdf-008-en-treaty-row-006", "pdf-008-en-treaty-row-007", "pdf-008-en-treaty-row-008", "pdf-008-en-treaty-row-009", "pdf-008-en-treaty-row-010", "pdf-008-en-treaty-row-011", "pdf-008-en-treaty-row-012", "pdf-008-en-treaty-row-013", "pdf-008-en-treaty-row-014", "pdf-008-en-treaty-row-015", "pdf-008-en-treaty-row-016", "pdf-008-en-treaty-row-017", "pdf-008-en-treaty-row-018", "pdf-008-en-treaty-row-019", "pdf-008-en-treaty-row-020", "pdf-008-en-treaty-row-021", "pdf-008-en-treaty-row-022" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 325.31, 104.564, 545.56531, 308.704 ], "first_line": "pdf-008-en-treaty-row-004", "last_line": "pdf-008-en-treaty-row-022", "source_page": 8 } ], "text": "(5) Notwithstanding the provisions of paragraph 4,\nperson acting in a Contracting State on behalf of an\nenterprise of the other Contracting State — other than\nan agent of an independent status to whom paragraph 6\napplies — shall be deemed to be a permanent establish-\nment in the first-mentioned State if\na) he has, and habitually exercises in that Contracting\nState, an authority to conclude contracts for or on\nbehalf of the enterprise, unless his activities are\nlimited to the purchase of goods or merchandise for\nthe enterprise; or\nb) he habitually maintains in that Contracting State a\nstock of goods or merchandise belonging to the enter-\nprise from which he regularly delivers goods or\nmerchandise for ot on behalf of the enterprise; or\n©) he habitually secures orders in that Contracting State,\nwholly or almost wholly for the enterprise itself, or\nfor the enterprise and other enterprises which are\ncontrolled by it or have a controlling interest in it" }, { "id": "para-6", "source_line_ids": [ "pdf-008-en-treaty-row-023", "pdf-008-en-treaty-row-024", "pdf-008-en-treaty-row-025", "pdf-008-en-treaty-row-026", "pdf-008-en-treaty-row-027", "pdf-008-en-treaty-row-028", "pdf-008-en-treaty-row-029", "pdf-008-en-treaty-row-030", "pdf-008-en-treaty-row-031", "pdf-008-en-treaty-row-032", "pdf-008-en-treaty-row-033" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 325.963, 319.909, 545.67048, 426.523 ], "first_line": "pdf-008-en-treaty-row-023", "last_line": "pdf-008-en-treaty-row-033", "source_page": 8 } ], "text": "(6) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that other State through a broker, general commission\nagent or any other agent of an independent status, if\nsuch persons are acting in the ordinary course of their\nbusiness. This shell not apply if such broker or agent\ncarries on in that other State an activity described in\nparagraph 5 wholly or almost wholly for the enterprise\nitself or for the enterprise and other enterprises which\nare controlled by or have a controlling interest in it" }, { "id": "para-7", "source_line_ids": [ "pdf-008-en-treaty-row-034", "pdf-008-en-treaty-row-035", "pdf-008-en-treaty-row-036", "pdf-008-en-treaty-row-037", "pdf-008-en-treaty-row-038", "pdf-008-en-treaty-row-039", "pdf-008-en-treaty-row-040" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 326.617, 436.418, 545.56231, 505.723 ], "first_line": "pdf-008-en-treaty-row-034", "last_line": "pdf-008-en-treaty-row-040", "source_page": 8 } ], "text": "(7) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself constitute for either company a permanent\nestablishment of the other." } ], "source_heading_line_ids": [ "pdf-006-en-treaty-row-024" ], "title": "Articles" }, { "id": "article-6", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-008-en-treaty-row-042", "pdf-008-en-treaty-row-043" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 327.274, 541.8, 545.67358, 564.631 ], "first_line": "pdf-008-en-treaty-row-042", "last_line": "pdf-008-en-treaty-row-043", "source_page": 8 } ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated" }, { "id": "para-2", "source_line_ids": [ "pdf-008-en-treaty-row-044", "pdf-008-en-treaty-row-045", "pdf-008-en-treaty-row-046", "pdf-008-en-treaty-row-047", "pdf-008-en-treaty-row-048", "pdf-008-en-treaty-row-049", "pdf-008-en-treaty-row-050", "pdf-008-en-treaty-row-051", "pdf-008-en-treaty-row-052", "pdf-008-en-treaty-row-053", "pdf-008-en-treaty-row-054", "pdf-008-en-treaty-row-055" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 326.619, 573.873, 545.67358, 692.269 ], "first_line": "pdf-008-en-treaty-row-044", "last_line": "pdf-008-en-treaty-row-055", "source_page": 8 } ], "text": "(@) The term ‘immovable property” shall be defined in\naccordance with the law of the Contracting State in which\nthe property in question is situated. The term shall in\nany case include property accessory to immovable\nproperty, livestock and equipment used in agriculture\nand forestry, rights to which the provisions of general\nlaw respecting landed property apply, usufruct of im-\nmovable property and rights to variable or fixed pay-\nments as consideration for the working of, or the right\nto work, mineral deposits, sources and other natural\nresources; ships, boats and aircraft shall not be regarded\nas immovable property." }, { "id": "para-3", "source_line_ids": [ "pdf-008-en-treaty-row-056", "pdf-008-en-treaty-row-057", "pdf-008-en-treaty-row-058" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 327.272, 691.692, 544.6904, 723.687 ], "first_line": "pdf-008-en-treaty-row-056", "last_line": "pdf-008-en-treaty-row-058", "source_page": 8 } ], "text": "(3) The provisions of paragraph 1 shall apply to income\nderived from the direct use, letting, or use in any other\nform of immovable property." }, { "id": "para-4", "source_line_ids": [ "pdf-008-en-treaty-row-059", "pdf-008-en-treaty-row-060", "pdf-008-en-treaty-row-061" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 327.273, 724.419, 545.2364, 756.414 ], "first_line": "pdf-008-en-treaty-row-059", "last_line": "pdf-008-en-treaty-row-061", "source_page": 8 } ], "text": "(4) The provisions of paragraphs 1 and 3 shall also\napply to the income from immovable property of an\nenterprise." } ], "source_heading_line_ids": [ "pdf-008-en-treaty-row-041" ], "title": "Article 6" }, { "id": "article-7", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-en-treaty-row-002", "pdf-010-en-treaty-row-003", "pdf-010-en-treaty-row-004", "pdf-010-en-treaty-row-005", "pdf-010-en-treaty-row-006", "pdf-010-en-treaty-row-007", "pdf-010-en-treaty-row-008", "pdf-010-en-treaty-row-009" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 327.924, 78.382, 547.8514, 156.851 ], "first_line": "pdf-010-en-treaty-row-002", "last_line": "pdf-010-en-treaty-row-009", "source_page": 10 } ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on business in the other Contracting State through\n& permanent establishment situated therein If the enter-\nprise carries on business as aforesaid, the profits of the\nenterprise may be taxed in that other State but only so\nmuch of them as is attributable to that permanent estab:\nlishment." }, { "id": "para-2", "source_line_ids": [ "pdf-010-en-treaty-row-010", "pdf-010-en-treaty-row-011", "pdf-010-en-treaty-row-012", "pdf-010-en-treaty-row-013", "pdf-010-en-treaty-row-014", "pdf-010-en-treaty-row-015", "pdf-010-en-treaty-row-016", "pdf-010-en-treaty-row-017", "pdf-010-en-treaty-row-018", "pdf-010-en-treaty-row-019" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 327.926, 157.582, 548.5091, 255.033 ], "first_line": "pdf-010-en-treaty-row-010", "last_line": "pdf-010-en-treaty-row-019", "source_page": 10 } ], "text": "(2) Where an enterprise of a Contracting State carries\non business in the other Contracting State through a\npermanent establishment situated therein, there shall in\neach Contracting State be attributed to that permanent\nestablishment the profits which it might be expected to\nmake if it were a distinct and separate enterprise\nengaged in the same or similar activities under the same\nor similar conditions and dealing wholly independently\nwith the enterprise of which it is a permanent estab.\nlishment." }, { "id": "para-3", "source_line_ids": [ "pdf-010-en-treaty-row-020", "pdf-010-en-treaty-row-021", "pdf-010-en-treaty-row-022", "pdf-010-en-treaty-row-023", "pdf-010-en-treaty-row-024", "pdf-010-en-treaty-row-025", "pdf-010-en-treaty-row-026" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 328.581, 255.764, 547.69061, 325.723 ], "first_line": "pdf-010-en-treaty-row-020", "last_line": "pdf-010-en-treaty-row-026", "source_page": 10 } ], "text": "(&) In the determination of the profits of a permanent\nestablishment, there shall be allowed as deductions ex-\npenses which are incurred for the purposes of the\npermanent establishment including executive and general\nadministrative expenses so incurred, whether in the\nState in which the permanent establishment is situated\nor elsewhere." }, { "id": "para-4", "source_line_ids": [ "pdf-010-en-treaty-row-027", "pdf-010-en-treaty-row-028", "pdf-010-en-treaty-row-029", "pdf-010-en-treaty-row-030" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 328.58, 326.455, 547.68961, 367.614 ], "first_line": "pdf-010-en-treaty-row-027", "last_line": "pdf-010-en-treaty-row-030", "source_page": 10 } ], "text": "(4) No profits shall be attributed to a permanent estab\nlishment by reason of the mere purchase by that per-\nmanent establishment of goods or merchandise for the\nenterprise." }, { "id": "para-5", "source_line_ids": [ "pdf-010-en-treaty-row-031", "pdf-010-en-treaty-row-032", "pdf-010-en-treaty-row-033", "pdf-010-en-treaty-row-034" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.236, 369.0, 546.70859, 410.159 ], "first_line": "pdf-010-en-treaty-row-031", "last_line": "pdf-010-en-treaty-row-034", "source_page": 10 } ], "text": "(5) Where profits include items of income which are\ndealt with separately in other Articles of this Agreement\nthen the provisions of those Articles shall not be affected\nby the provisions of this Article," } ], "source_heading_line_ids": [ "pdf-010-en-treaty-row-001" ], "title": "Article?" }, { "id": "article-8", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-010-en-treaty-row-036", "pdf-010-en-treaty-row-037", "pdf-010-en-treaty-row-038" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.236, 433.145, 547.77179, 463.831 ], "first_line": "pdf-010-en-treaty-row-036", "last_line": "pdf-010-en-treaty-row-038", "source_page": 10 } ], "text": "(1) Profits of an enterprise of a Contracuing State\nfrom the operation of aircraft in international traffic\nshall be taxable only in that State." }, { "id": "para-2", "source_line_ids": [ "pdf-010-en-treaty-row-039", "pdf-010-en-treaty-row-040", "pdf-010-en-treaty-row-041", "pdf-010-en-treaty-row-042", "pdf-010-en-treaty-row-043" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.233, 464.564, 547.8514, 515.541 ], "first_line": "pdf-010-en-treaty-row-039", "last_line": "pdf-010-en-treaty-row-043", "source_page": 10 } ], "text": "(2) If according to Article 7 an enterprise of a Con\ntracting State operating ships in international traffic\nmay be taxed in the other Contracting State the tax\ncharged shall in that other State be reduced by an\namount equal to 50 per cent thereof." }, { "id": "para-3", "source_line_ids": [ "pdf-010-en-treaty-row-044", "pdf-010-en-treaty-row-045", "pdf-010-en-treaty-row-046", "pdf-010-en-treaty-row-047" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.236, 516.273, 547.70876, 557.432 ], "first_line": "pdf-010-en-treaty-row-044", "last_line": "pdf-010-en-treaty-row-047", "source_page": 10 } ], "text": "(3) The provisions of paragraphs 1 and 2 shall likewise\napply to profits arising from participations in shipping\nor aircraft pools of any kind by such enterprises engaged\nin shipping or air transport." } ], "source_heading_line_ids": [ "pdf-010-en-treaty-row-035" ], "title": "Article 8" }, { "id": "article-9", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-010-en-treaty-row-049", "pdf-010-en-treaty-row-050", "pdf-010-en-treaty-row-051", "pdf-010-en-treaty-row-052", "pdf-010-en-treaty-row-053", "pdf-010-en-treaty-row-054", "pdf-010-en-treaty-row-055", "pdf-010-en-treaty-row-056", "pdf-010-en-treaty-row-057", "pdf-010-en-treaty-row-058", "pdf-010-en-treaty-row-059", "pdf-010-en-treaty-row-060", "pdf-010-en-treaty-row-061", "pdf-010-en-treaty-row-062", "pdf-010-en-treaty-row-063", "pdf-010-en-treaty-row-064", "pdf-010-en-treaty-row-065" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.89, 576.491, 549.60058, 749.213 ], "first_line": "pdf-010-en-treaty-row-049", "last_line": "pdf-010-en-treaty-row-065", "source_page": 10 } ], "text": "Where\na) an enterprise of a Contracting State participates\ndirectly or indirectly in the management, control\nor capital of an enterprise of the other Contracting\nState, or\nb) the same persons participate directly or indirectly\nin the management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed be\ntween the two enterprises in their commercial or finan-\ncial relations which differ from those which would be\nmade between independent enterprises, then any profits\nwhich would, but for those conditions, have accrued to\none of the enterprises, but, by reason of those conditions,\nhave not so accrued, may be included in the profits of\nthat enterprise and taxed accordingly." } ], "source_heading_line_ids": [ "pdf-010-en-treaty-row-048" ], "title": "Article" }, { "id": "article-10", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-012-en-treaty-row-002", "pdf-012-en-treaty-row-003", "pdf-012-en-treaty-row-004" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 329.891, 71.182, 548.37764, 103.831 ], "first_line": "pdf-012-en-treaty-row-002", "last_line": "pdf-012-en-treaty-row-004", "source_page": 12 } ], "text": "(1) Dixidends paid by a company which is a resident\nof a Contracting State to a resident of the other Con-\ntracting State may be taxed in that other State" }, { "id": "para-2", "source_line_ids": [ "pdf-012-en-treaty-row-005", "pdf-012-en-treaty-row-006", "pdf-012-en-treaty-row-007", "pdf-012-en-treaty-row-008", "pdf-012-en-treaty-row-009", "pdf-012-en-treaty-row-010", "pdf-012-en-treaty-row-011", "pdf-012-en-treaty-row-012", "pdf-012-en-treaty-row-013", "pdf-012-en-treaty-row-014", "pdf-012-en-treaty-row-015", "pdf-012-en-treaty-row-016", "pdf-012-en-treaty-row-017", "pdf-012-en-treaty-row-018", "pdf-012-en-treaty-row-019", "pdf-012-en-treaty-row-020", "pdf-012-en-treaty-row-021", "pdf-012-en-treaty-row-022", "pdf-012-en-treaty-row-023", "pdf-012-en-treaty-row-024", "pdf-012-en-treaty-row-025", "pdf-012-en-treaty-row-026", "pdf-012-en-treaty-row-027", "pdf-012-en-treaty-row-028" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 330.543, 115.691, 549.8193, 401.65 ], "first_line": "pdf-012-en-treaty-row-005", "last_line": "pdf-012-en-treaty-row-028", "source_page": 12 } ], "text": "(2) However, such dividends may be taxed in the\nContrecung State of which the company paying the\ndividends 1s a resident, but\na) the Thai tax shall not exceed\n1. 20 per cent of the gross amount of the dividends\nif the company paying the dividends engages in\nan industrial undertaking or if the recipient of the\ndividends is @ company which is a resident of the\nFederal Republic owning at least 25 per cent of the\nvoting shares of the company paying the dividends,\n2.15 per cent of the gross amount of the dividends\nif the company paying the dividends engages in\nan industrial undertaking and the recipient of the\ndividends is a company which is a resident of the\nFederal Republic owning at least 25 per cent of\nthe voting shares of the former company:\nb) the German tax shall not exceed:\n1, 20 per cent of the gross amount of the dividend,\nunless sub-paragraph 2 applies;\n2. 15 per cent of the gross amount of the dividends,\nHf the recipient of the dividends is a company\nwhich is a resident of Thailand owning at least\n25 per cent of the voting shares of the company\npaying the dividends." }, { "id": "para-3", "source_line_ids": [ "pdf-012-en-treaty-row-029", "pdf-012-en-treaty-row-030", "pdf-012-en-treaty-row-031", "pdf-012-en-treaty-row-032", "pdf-012-en-treaty-row-033", "pdf-012-en-treaty-row-034", "pdf-012-en-treaty-row-035", "pdf-012-en-treaty-row-036", "pdf-012-en-treaty-row-037", "pdf-012-en-treaty-row-038", "pdf-012-en-treaty-row-039", "pdf-012-en-treaty-row-040", "pdf-012-en-treaty-row-041", "pdf-012-en-treaty-row-042" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 331.2, 405.655, 551.12665, 558.74 ], "first_line": "pdf-012-en-treaty-row-029", "last_line": "pdf-012-en-treaty-row-042", "source_page": 12 } ], "text": "(3) Notwithstanding the provisions of paragraph 2 the\ntax of a Contracting State on dividends paid by a\ncompany which is a resident of that State may exceed\nthe rates provided for in that paragraph, but shall not\nexceed 25 per cent of the gross amount of the dividends,\nif\n@) the corporation tax of that State on distributed profits\nis lower than that on undistributed profits and the\ndifference between those two rates is 20 percentage\npoints or more, and\nb) such dividends are paid by a company which is a\nresident of that State to a company resident of the\nother State and which owns at least 25 per cent of\nthe voting shares of the first-mentioned company." }, { "id": "para-4", "source_line_ids": [ "pdf-012-en-treaty-row-043", "pdf-012-en-treaty-row-044", "pdf-012-en-treaty-row-045", "pdf-012-en-treaty-row-046", "pdf-012-en-treaty-row-047", "pdf-012-en-treaty-row-048", "pdf-012-en-treaty-row-049", "pdf-012-en-treaty-row-050", "pdf-012-en-treaty-row-051", "pdf-012-en-treaty-row-052", "pdf-012-en-treaty-row-053", "pdf-012-en-treaty-row-054", "pdf-012-en-treaty-row-055", "pdf-012-en-treaty-row-056", "pdf-012-en-treaty-row-057", "pdf-014-en-treaty-row-001", "pdf-014-en-treaty-row-002", "pdf-014-en-treaty-row-003", "pdf-014-en-treaty-row-004", "pdf-014-en-treaty-row-005", "pdf-014-en-treaty-row-006" ], "source_page": 12, "source_pages": [ 12, 14 ], "source_spans": [ { "bbox": [ 331.854, 575.836, 552.27261, 749.868 ], "first_line": "pdf-012-en-treaty-row-043", "last_line": "pdf-012-en-treaty-row-057", "source_page": 12 }, { "bbox": [ 335.127, 61.364, 542.39958, 132.631 ], "first_line": "pdf-014-en-treaty-row-001", "last_line": "pdf-014-en-treaty-row-006", "source_page": 14 } ], "text": "(4) In this Article\na) the term \"dividends“ means income from shares and\nincome from other corporate rights assimilated to\nincome from shares by the taxation law of the State\nof which the company making the distribution is a\nresident;\nb) the term “industrial undertaking\" means\n1. any undertaking engaged in\ni) manufacturing, assembling and processing,\ni) construction, civil engineering and ship-\nbuilding,\niii) production of electricity, hydraulic power, gas\nor the supply of water, or\niv) agriculture, forestry and fishery and the\ncarrying on of a plantation, nd\n2. any other undertaking entitled to the privileges\naccorded under the laws of Thailand on the promo\nion of industrial investment, and\n3. any other undertaking which may be declared 10\nbe an “industrial undertaking” for the purpose of\nthis Article by the competent authority ol Thailand" }, { "id": "para-5", "source_line_ids": [ "pdf-014-en-treaty-row-007", "pdf-014-en-treaty-row-008", "pdf-014-en-treaty-row-009", "pdf-014-en-treaty-row-010", "pdf-014-en-treaty-row-011", "pdf-014-en-treaty-row-012", "pdf-014-en-treaty-row-013", "pdf-014-en-treaty-row-014", "pdf-014-en-treaty-row-015" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 323.346, 133.364, 542.94731, 222.306 ], "first_line": "pdf-014-en-treaty-row-007", "last_line": "pdf-014-en-treaty-row-015", "source_page": 14 } ], "text": "(5) The provisions of paragraphs 1 to 3 shall not apply\nif the recipient of the dividends, being a resident of a\nContracting State, has in the other Contracting State,\nof which the company paying the dividends is a resident,\na permanent establishment with which the holding by\nvirtue of which the dividends are paid is effectively\nconnected, provided that under the law of that other\nState the dividends are taxed as part of the profits of the\npermanent establishment." }, { "id": "para-6", "source_line_ids": [ "pdf-014-en-treaty-row-016", "pdf-014-en-treaty-row-017", "pdf-014-en-treaty-row-018", "pdf-014-en-treaty-row-019", "pdf-014-en-treaty-row-020", "pdf-014-en-treaty-row-021", "pdf-014-en-treaty-row-022", "pdf-014-en-treaty-row-023", "pdf-014-en-treaty-row-024" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 324.001, 222.382, 542.45761, 310.669 ], "first_line": "pdf-014-en-treaty-row-016", "last_line": "pdf-014-en-treaty-row-024", "source_page": 14 } ], "text": "(6) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not resident of that other State, or subject the\ncompany's undistributed profits to a tax on undistributed\nprofits even if the dividends paid or the undistributed\nprofits consist wholly or partly of profits or income\narising in such other State" } ], "source_heading_line_ids": [ "pdf-012-en-treaty-row-001" ], "title": "Article 10" }, { "id": "article-11", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-014-en-treaty-row-026", "pdf-014-en-treaty-row-027", "pdf-014-en-treaty-row-028" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 323.999, 342.818, 543.05358, 374.813 ], "first_line": "pdf-014-en-treaty-row-026", "last_line": "pdf-014-en-treaty-row-028", "source_page": 14 } ], "text": "(1) Interest arising in a Contracting State and paid to\na resident of the other Contracting State may be taxed\nin that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-014-en-treaty-row-029", "pdf-014-en-treaty-row-030", "pdf-014-en-treaty-row-031", "pdf-014-en-treaty-row-032" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 323.997, 384.709, 543.10661, 425.868 ], "first_line": "pdf-014-en-treaty-row-029", "last_line": "pdf-014-en-treaty-row-032", "source_page": 14 } ], "text": "(2) However, such interest may be taxed in the Con\ntracting State in which it arises, and according to the\nlaw of that State, but the tax so charged shall not ex-\nceed 25 per cent of the gross amount of the interest" }, { "id": "para-3", "source_line_ids": [ "pdf-014-en-treaty-row-033", "pdf-014-en-treaty-row-034", "pdf-014-en-treaty-row-035", "pdf-014-en-treaty-row-036", "pdf-014-en-treaty-row-037", "pdf-014-en-treaty-row-038", "pdf-014-en-treaty-row-039", "pdf-014-en-treaty-row-040" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 324.0, 426.6, 543.70758, 505.723 ], "first_line": "pdf-014-en-treaty-row-033", "last_line": "pdf-014-en-treaty-row-040", "source_page": 14 } ], "text": "(3) Notwithstanding the provisions of paragraph 2, the\ntax of a Contracting State on interest received by any\nfinancial institution (including an insurance company)\nwhich is a company of the other Contracting State shall\nnot exceed 10 per cent of the gross amount of the in-\nterest, if the enterprise paying the interest engages in\nan industrial undertaking within the meaning of para-\ngraph 4, subparagraph b, of Article 10." }, { "id": "para-4", "source_line_ids": [ "pdf-014-en-treaty-row-041", "pdf-014-en-treaty-row-042", "pdf-014-en-treaty-row-043", "pdf-014-en-treaty-row-044", "pdf-014-en-treaty-row-045", "pdf-014-en-treaty-row-046", "pdf-014-en-treaty-row-047", "pdf-014-en-treaty-row-048", "pdf-014-en-treaty-row-049", "pdf-014-en-treaty-row-050", "pdf-014-en-treaty-row-051", "pdf-014-en-treaty-row-052", "pdf-014-en-treaty-row-053", "pdf-014-en-treaty-row-054", "pdf-014-en-treaty-row-055", "pdf-014-en-treaty-row-056", "pdf-014-en-treaty-row-057" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 324.0, 505.8, 544.58165, 678.523 ], "first_line": "pdf-014-en-treaty-row-041", "last_line": "pdf-014-en-treaty-row-057", "source_page": 14 } ], "text": "(4) Notwithstanding the provisions of paragraphs 2\nand 3, interest arising in a Contracting State shall be\nexempt from tax in that State if the interest is received\nby\na) the other Contracting State, a ‘Land*, a political\nsubdivision, a local authority or a local administra-\ntion thereof, or\nb) any financial institution wholly owned by the other\nContracting State, a \"Land\", a political subdivision,\n@ local authority or a local administration thereof,\nand in particular, in the case of the Federal Repub-\nlic, by the \"Deutsche Bundesbank” or the “Kredi\nanstalt für Wiederaufbau”, and in the case of Thai-\nland, by the “Bank of Thailand“, or\n©) by a resident of the other Contracting State on bonds\nissued by the Government of the first-mentioned\nState." }, { "id": "para-5", "source_line_ids": [ "pdf-014-en-treaty-row-058", "pdf-014-en-treaty-row-059", "pdf-014-en-treaty-row-060", "pdf-014-en-treaty-row-061", "pdf-014-en-treaty-row-062", "pdf-014-en-treaty-row-063", "pdf-014-en-treaty-row-064" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 325.309, 677.945, 545.01958, 747.904 ], "first_line": "pdf-014-en-treaty-row-058", "last_line": "pdf-014-en-treaty-row-064", "source_page": 14 } ], "text": "(6) The term \"interest\" as used in this Article means\nincome from Government securities, bonds or debentures,\nwhether or not secured by mortgage and whether or not\ncarrying a right to participate in profits, and debt-claims\nof every kind as well as all other income assimilated to\nincome from money lent by the taxation law of the\nState in which the income arises." }, { "id": "para-6", "source_line_ids": [ "pdf-016-en-treaty-row-001", "pdf-016-en-treaty-row-002", "pdf-016-en-treaty-row-003", "pdf-016-en-treaty-row-004", "pdf-016-en-treaty-row-005", "pdf-016-en-treaty-row-006", "pdf-016-en-treaty-row-007", "pdf-016-en-treaty-row-008" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 324.656, 63.982, 544.80112, 142.451 ], "first_line": "pdf-016-en-treaty-row-001", "last_line": "pdf-016-en-treaty-row-008", "source_page": 16 } ], "text": "(6) The provisions of paragraphs 1 10 4 shall not ap-\nply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State\nin which the interest arises a permanent establishment\nwith which the debt-claim from which the interest arises\nis effectively connected, provided that under the law\nof that other State the interest is taxed as part of the\nprofits of the permanent establishment." }, { "id": "para-7", "source_line_ids": [ "pdf-016-en-treaty-row-009", "pdf-016-en-treaty-row-010", "pdf-016-en-treaty-row-011", "pdf-016-en-treaty-row-012", "pdf-016-en-treaty-row-013", "pdf-016-en-treaty-row-014", "pdf-016-en-treaty-row-015", "pdf-016-en-treaty-row-016", "pdf-016-en-treaty-row-017", "pdf-016-en-treaty-row-018", "pdf-016-en-treaty-row-019" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 325.309, 141.873, 545.02058, 249.142 ], "first_line": "pdf-016-en-treaty-row-009", "last_line": "pdf-016-en-treaty-row-019", "source_page": 16 } ], "text": "(9) Interest shall be deemed to arise in a Contracting\nState when the payer is that State, a “Land”, a political\nsubdivision, a local authority or a resident of that State.\nWhere, however, the person paying the interest, whether\nhe is a resident of a Contracting State or not, has in\na Contracting State a permanent establishment’ in con-\nnection with which the indebtedness on which the in-\nterest is paid was incurred, and such interest is borne\nby such permanent establishment, then such interest shall\nbe deemed to arise in the Contracting State in which\nthe permanent establishment is situated." }, { "id": "para-8", "source_line_ids": [ "pdf-016-en-treaty-row-020", "pdf-016-en-treaty-row-021", "pdf-016-en-treaty-row-022", "pdf-016-en-treaty-row-023", "pdf-016-en-treaty-row-024", "pdf-016-en-treaty-row-025", "pdf-016-en-treaty-row-026", "pdf-016-en-treaty-row-027", "pdf-016-en-treaty-row-028", "pdf-016-en-treaty-row-029", "pdf-016-en-treaty-row-030", "pdf-016-en-treaty-row-031" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 325.964, 249.218, 545.02058, 365.651 ], "first_line": "pdf-016-en-treaty-row-020", "last_line": "pdf-016-en-treaty-row-031", "source_page": 16 } ], "text": "(8) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the interest paid,\nhaving regard to the debt-claim for which it is paid,\nexceeds the amount which would have been agreed\nupon by the payer and the recipient in the absence of\nsuch relationship, the provisions of this Article shall\napply only to the last-mentioned amount. In that case,\nthe excess part of the payments shall remain taxable\naccording to the law of each Contracting State, due\nregard being had to the other provisions of this Agree-\nment." } ], "source_heading_line_ids": [ "pdf-014-en-treaty-row-025" ], "title": "Article 1" }, { "id": "article-12", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-016-en-treaty-row-033", "pdf-016-en-treaty-row-034", "pdf-016-en-treaty-row-035", "pdf-016-en-treaty-row-036" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 325.962, 374.891, 545.07161, 416.704 ], "first_line": "pdf-016-en-treaty-row-033", "last_line": "pdf-016-en-treaty-row-036", "source_page": 16 } ], "text": "(1) Royalties including other like payments arising\nin a Contracting State and paid to a resident of the\nother Contracting State may be taxed in that other\nState," }, { "id": "para-2", "source_line_ids": [ "pdf-016-en-treaty-row-037", "pdf-016-en-treaty-row-038", "pdf-016-en-treaty-row-039", "pdf-016-en-treaty-row-040", "pdf-016-en-treaty-row-041", "pdf-016-en-treaty-row-042", "pdf-016-en-treaty-row-043", "pdf-016-en-treaty-row-044", "pdf-016-en-treaty-row-045", "pdf-016-en-treaty-row-046", "pdf-016-en-treaty-row-047", "pdf-016-en-treaty-row-048", "pdf-016-en-treaty-row-049", "pdf-016-en-treaty-row-050", "pdf-016-en-treaty-row-051" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 326.616, 423.982, 546.98148, 582.958 ], "first_line": "pdf-016-en-treaty-row-037", "last_line": "pdf-016-en-treaty-row-051", "source_page": 16 } ], "text": "(2) However, such royalties may be taxed in the\nContracting State in which they arise, but the tax so\ncharged shall not exceed\na) 5 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or\nthe right to use any copyright of literary, artistic\nor scientific work;\nb) 15 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or\nthe right to use, any patent, trade mark, design or\nmodel, plan, secret formula or process, or for informa-\ntion concerning industrial, commercial or scientific\nexperience, or for the use of, or the right to use, cine-\nmatograph films or tapes for television or broad-\ncasting." }, { "id": "para-3", "source_line_ids": [ "pdf-016-en-treaty-row-052", "pdf-016-en-treaty-row-053", "pdf-016-en-treaty-row-054", "pdf-016-en-treaty-row-055", "pdf-016-en-treaty-row-056", "pdf-016-en-treaty-row-057", "pdf-016-en-treaty-row-058", "pdf-016-en-treaty-row-059" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 327.272, 591.545, 546.32758, 671.322 ], "first_line": "pdf-016-en-treaty-row-052", "last_line": "pdf-016-en-treaty-row-059", "source_page": 16 } ], "text": "(3) The provisions of paragraph 2 shall likewise ap-\nply to the gains from the alienation of any right or\nProperty giving rise to such royalties if such right or\nproperty is alienated by a resident of a Contracting\nState for exclusive use in the other Contracting State\nand the payment of such right or property is borne by\nan enterprise of that other State or a permanent estab-\nlishment situated therein." }, { "id": "para-4", "source_line_ids": [ "pdf-016-en-treaty-row-060", "pdf-016-en-treaty-row-061", "pdf-016-en-treaty-row-062", "pdf-016-en-treaty-row-063", "pdf-016-en-treaty-row-064", "pdf-016-en-treaty-row-065", "pdf-016-en-treaty-row-066", "pdf-016-en-treaty-row-067" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 327.927, 679.255, 547.42012, 759.032 ], "first_line": "pdf-016-en-treaty-row-060", "last_line": "pdf-016-en-treaty-row-067", "source_page": 16 } ], "text": "(4) The provisions of paragraphs 2 and 3 shall not\napply if the recipient of the royalties, being a resident\nof a Contracting State, has in the other Contracting\nState in which the royalties arise a permanent establish-\nment and the royalties are attributable to that permanent\nestablishment, provided that under the law of that other\nState the royalties are taxed as part of the profits of\nthe permanent establishment" }, { "id": "para-5", "source_line_ids": [ "pdf-018-en-treaty-row-001", "pdf-018-en-treaty-row-002", "pdf-018-en-treaty-row-003", "pdf-018-en-treaty-row-004", "pdf-018-en-treaty-row-005", "pdf-018-en-treaty-row-006", "pdf-018-en-treaty-row-007", "pdf-018-en-treaty-row-008", "pdf-018-en-treaty-row-009", "pdf-018-en-treaty-row-010", "pdf-018-en-treaty-row-011", "pdf-018-en-treaty-row-012" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 325.963, 54.818, 547.20065, 170.596 ], "first_line": "pdf-018-en-treaty-row-001", "last_line": "pdf-018-en-treaty-row-012", "source_page": 18 } ], "text": "(5) Royalties shall be deemed to arise in a Contract-\ning State when the payer is that State, a \"Land\", a\npolitical subdivision, a local authority or a resident’ of\nthat State. Where, however, the person paying the\nroyalties, whether he is a resident of a Contracting\nState or not, has in a Contracting State a permanent\nestablishment with which the right or property giving rise\nto the royalties is effectively connected, and such royal-\nties are borne by such permanent establishment, then\nsuch royalties shall be deemed to arise in the Contract-\ning State in which the permanent establishment is sit-\nuated." }, { "id": "para-6", "source_line_ids": [ "pdf-018-en-treaty-row-013", "pdf-018-en-treaty-row-014", "pdf-018-en-treaty-row-015", "pdf-018-en-treaty-row-016", "pdf-018-en-treaty-row-017", "pdf-018-en-treaty-row-018", "pdf-018-en-treaty-row-019", "pdf-018-en-treaty-row-020", "pdf-018-en-treaty-row-021", "pdf-018-en-treaty-row-022", "pdf-018-en-treaty-row-023", "pdf-018-en-treaty-row-024" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.619, 171.327, 546.98458, 287.76 ], "first_line": "pdf-018-en-treaty-row-013", "last_line": "pdf-018-en-treaty-row-024", "source_page": 18 } ], "text": "(6) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\neen agreed upon by the payer and the recipient in\nthe absence of such relationship, the provisions of this\nArticle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State,\ndue regard being had to the other provisions of this\nAgreement." } ], "source_heading_line_ids": [ "pdf-016-en-treaty-row-032" ], "title": "Article 12" }, { "id": "article-13", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-018-en-treaty-row-026", "pdf-018-en-treaty-row-027", "pdf-018-en-treaty-row-028", "pdf-018-en-treaty-row-029" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.616, 299.618, 546.76202, 340.777 ], "first_line": "pdf-018-en-treaty-row-026", "last_line": "pdf-018-en-treaty-row-029", "source_page": 18 } ], "text": "(1) Gains from the alienation of immovable property,\nas defined in paragraph 2 of Article 6, may be taxed\nin the Contracting State in which such property is\nsituated." }, { "id": "para-2", "source_line_ids": [ "pdf-018-en-treaty-row-030", "pdf-018-en-treaty-row-031", "pdf-018-en-treaty-row-032", "pdf-018-en-treaty-row-033", "pdf-018-en-treaty-row-034", "pdf-018-en-treaty-row-035", "pdf-018-en-treaty-row-036", "pdf-018-en-treaty-row-037", "pdf-018-en-treaty-row-038", "pdf-018-en-treaty-row-039", "pdf-018-en-treaty-row-040" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.616, 339.546, 547.19765, 446.161 ], "first_line": "pdf-018-en-treaty-row-030", "last_line": "pdf-018-en-treaty-row-040", "source_page": 18 } ], "text": "(2) Gains from the alienation of movable property form.\ning part of the business property of a permanent establish.\nment which an enterprise of a Contracting State has in the\nother Contracting State, including such gains from the\nalienation of such a permanent establishment (alone or\ntogether with the whole enterprise), may be taxed in the\nother State. However, gains from the alienation of\nmovable property of the kind referred to in paragraph 3\nof Article 21 shall be taxable only in the Contracting\nState in which such movable property is taxable accord-\ning to the said Article," }, { "id": "para-3", "source_line_ids": [ "pdf-018-en-treaty-row-041", "pdf-018-en-treaty-row-042", "pdf-018-en-treaty-row-043", "pdf-018-en-treaty-row-044", "pdf-018-en-treaty-row-045" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.618, 457.364, 545.89075, 507.686 ], "first_line": "pdf-018-en-treaty-row-041", "last_line": "pdf-018-en-treaty-row-045", "source_page": 18 } ], "text": "(3) Gains from the alienation of any property other\nthan those mentioned in paragraph 3 of Article 12 and\nin paragraphs 1 and 2 of this Article shall be taxable\nonly in the Contracting State of which the alienator\nis a resident." } ], "source_heading_line_ids": [ "pdf-018-en-treaty-row-025" ], "title": "Article 13" }, { "id": "article-14", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-018-en-treaty-row-047", "pdf-018-en-treaty-row-048", "pdf-018-en-treaty-row-049", "pdf-018-en-treaty-row-050", "pdf-018-en-treaty-row-051", "pdf-018-en-treaty-row-052", "pdf-018-en-treaty-row-053", "pdf-018-en-treaty-row-054" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 325.964, 527.4, 546.76312, 606.523 ], "first_line": "pdf-018-en-treaty-row-047", "last_line": "pdf-018-en-treaty-row-054", "source_page": 18 } ], "text": "(1) Subject to the provisions of Articles 15, 16 and 17\nremuneration derived by an individual who is a resident\nof a Contracting State in respect of personal services\n(including the practice of a liberal profession) shall be\ntaxable only in that State unless the services are\nrendered in the other Contracting State. If the services\nare so rendered, such remuneration as is derived there-\nfrom may be taxed in that other State." }, { "id": "para-2", "source_line_ids": [ "pdf-018-en-treaty-row-055", "pdf-018-en-treaty-row-056", "pdf-018-en-treaty-row-057", "pdf-018-en-treaty-row-058", "pdf-018-en-treaty-row-059", "pdf-018-en-treaty-row-060", "pdf-018-en-treaty-row-061", "pdf-018-en-treaty-row-062", "pdf-018-en-treaty-row-063", "pdf-018-en-treaty-row-064", "pdf-018-en-treaty-row-065", "pdf-018-en-treaty-row-066", "pdf-018-en-treaty-row-067" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 325.962, 607.909, 546.98048, 749.213 ], "first_line": "pdf-018-en-treaty-row-055", "last_line": "pdf-018-en-treaty-row-067", "source_page": 18 } ], "text": "2) Notwithstanding the provisions of paragraph 1,\nremuneration derived by an individual who is a resident\n‘of aContracting State in respect of such services rendered\nin the other Contracting State shall be taxable only in\nthe first-mentioned State if:\na) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nin the fiscal year concerned, and\nb) the remuneration is paid by, or on behalf of, a person\nwho is not a resident of the other State, and\n©) the remuneration is not borne by a permanent estab-\nlishment which the person paying the remuneration\nhas in the other State." }, { "id": "para-3", "source_line_ids": [ "pdf-020-en-treaty-row-001", "pdf-020-en-treaty-row-002", "pdf-020-en-treaty-row-003", "pdf-020-en-treaty-row-004", "pdf-020-en-treaty-row-005" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.798, 60.055, 536.39976, 110.378 ], "first_line": "pdf-020-en-treaty-row-001", "last_line": "pdf-020-en-treaty-row-005", "source_page": 20 } ], "text": "(@) Notwithstanding the provisions of paragraphs 1\nand 2, remuneration in respect of an employment exe!\ncised aboard a ship or aircraft in international traffic,\noperated by an enterprise of a Contracting State, may\nbbe taxed in that State," } ], "source_heading_line_ids": [ "pdf-018-en-treaty-row-046" ], "title": "Article 14" }, { "id": "article-15", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-020-en-treaty-row-007", "pdf-020-en-treaty-row-008", "pdf-020-en-treaty-row-009", "pdf-020-en-treaty-row-010", "pdf-020-en-treaty-row-011", "pdf-020-en-treaty-row-012", "pdf-020-en-treaty-row-013", "pdf-020-en-treaty-row-014" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 317.451, 139.255, 535.54636, 217.724 ], "first_line": "pdf-020-en-treaty-row-007", "last_line": "pdf-020-en-treaty-row-014", "source_page": 20 } ], "text": "(1) The provisions of paragraph 2 of Article 14 shall\napply to remuneration derived from personal services\nrendered in a Contracting State by public entertainers\nsuch as theatre, radio or television arlists and musicians\nand by athletes from their personal activities as such\nonly if the visit to that State is substantially supported,\ndirectly or indirectly, by public funds of the other Con-\ntracting State." }, { "id": "para-2", "source_line_ids": [ "pdf-020-en-treaty-row-015", "pdf-020-en-treaty-row-016", "pdf-020-en-treaty-row-017", "pdf-020-en-treaty-row-018", "pdf-020-en-treaty-row-019", "pdf-020-en-treaty-row-020", "pdf-020-en-treaty-row-021", "pdf-020-en-treaty-row-022", "pdf-020-en-treaty-row-023" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 217.8, 536.7283, 306.087 ], "first_line": "pdf-020-en-treaty-row-015", "last_line": "pdf-020-en-treaty-row-023", "source_page": 20 } ], "text": "(2) Notwithstanding anything contained in this Agree-\nment, where the services mentioned in paragraph 1 are\nprovided in a Contracting State by an enterprise of the\nother Contracting State, the profits derived from provid-\ning those services by such enterprise may be taxed\nin the first-mentioned State unless the enterprise is\nsubstantially supported, directly or indirectly, by public\nfunds of the other Contracting State in connection with\nthe provision of such services." }, { "id": "para-3", "source_line_ids": [ "pdf-020-en-treaty-row-024", "pdf-020-en-treaty-row-025", "pdf-020-en-treaty-row-026", "pdf-020-en-treaty-row-027" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 317.454, 307.473, 535.33664, 348.632 ], "first_line": "pdf-020-en-treaty-row-024", "last_line": "pdf-020-en-treaty-row-027", "source_page": 20 } ], "text": "(9) For the purposes of this Article, the term “public\nfunds of a Contracting State shall include public funds\ncreated by a “Land”, a political subdivision, a local\nauthority or a local administration thereof." } ], "source_heading_line_ids": [ "pdf-020-en-treaty-row-006" ], "title": "Article 15" }, { "id": "article-16", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-020-en-treaty-row-029", "pdf-020-en-treaty-row-030", "pdf-020-en-treaty-row-031", "pdf-020-en-treaty-row-032", "pdf-020-en-treaty-row-033" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 376.855, 536.7273, 427.178 ], "first_line": "pdf-020-en-treaty-row-029", "last_line": "pdf-020-en-treaty-row-033", "source_page": 20 } ], "text": "Directors’ fees and similar payments derived by a\nresident of a Contracting State in his capacity as a\nmember of the board of directors of a company which is\na resident of the other Contracting State may be taxed\nin that other State." } ], "source_heading_line_ids": [ "pdf-020-en-treaty-row-028" ], "title": "Article 16" }, { "id": "article-17", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-020-en-treaty-row-035", "pdf-020-en-treaty-row-036", "pdf-020-en-treaty-row-037", "pdf-020-en-treaty-row-038", "pdf-020-en-treaty-row-039", "pdf-020-en-treaty-row-040", "pdf-020-en-treaty-row-041", "pdf-020-en-treaty-row-042" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.795, 463.255, 535.85258, 541.724 ], "first_line": "pdf-020-en-treaty-row-035", "last_line": "pdf-020-en-treaty-row-042", "source_page": 20 } ], "text": "(1) Remuneration paid by or out of funds created by\na Contracting State, a \"Land, a political subdivision,\na local authority or a local administration thereof to\nany individual in respect of an employment, shall be\nexempt from tax in the other Contracting State unless\nthe payment is made to a national of that other State\nwho is not also a national of the first-mentioned Con-\ntracting State," }, { "id": "para-2", "source_line_ids": [ "pdf-020-en-treaty-row-043", "pdf-020-en-treaty-row-044", "pdf-020-en-treaty-row-045", "pdf-020-en-treaty-row-046", "pdf-020-en-treaty-row-047", "pdf-020-en-treaty-row-048" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 560.782, 536.07265, 620.923 ], "first_line": "pdf-020-en-treaty-row-043", "last_line": "pdf-020-en-treaty-row-048", "source_page": 20 } ], "text": "(2) Notwithstanding the provisions of paragraph 1 the\nprovisions of Articles 14 and 15 shall apply to remunera-\ntion in respect of an employment in connection with any\ntrade or business carried on by a Contracting State, a\n\"Land\", a political subdivision, a local authority or a\nlocal administration thereof," }, { "id": "para-3", "source_line_ids": [ "pdf-020-en-treaty-row-049", "pdf-020-en-treaty-row-050", "pdf-020-en-treaty-row-051", "pdf-020-en-treaty-row-052", "pdf-020-en-treaty-row-053", "pdf-020-en-treaty-row-054" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 621.0, 535.63612, 681.795 ], "first_line": "pdf-020-en-treaty-row-049", "last_line": "pdf-020-en-treaty-row-054", "source_page": 20 } ], "text": "(3) The provisions of paragraph 1 shall also apply to\nremuneration paid, in the case of the Federal Republic\nby the “Deutsche Bundesbank”, the \"Deutsche Bundes.\nbahn” and the \"Deutsche Bundespost”, and in the case\nof Thailand by the \"Bank of Thailand\" and any other\norganization of a governmental nature." } ], "source_heading_line_ids": [ "pdf-020-en-treaty-row-034" ], "title": "Article 17" }, { "id": "article-18", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-020-en-treaty-row-056", "pdf-020-en-treaty-row-057", "pdf-020-en-treaty-row-058", "pdf-020-en-treaty-row-059", "pdf-022-en-treaty-row-001", "pdf-022-en-treaty-row-002" ], "source_page": 20, "source_pages": [ 20, 22 ], "source_spans": [ { "bbox": [ 316.798, 710.673, 538.0345, 751.832 ], "first_line": "pdf-020-en-treaty-row-056", "last_line": "pdf-020-en-treaty-row-059", "source_page": 20 }, { "bbox": [ 314.182, 56.782, 532.9094, 78.959 ], "first_line": "pdf-022-en-treaty-row-001", "last_line": "pdf-022-en-treaty-row-002", "source_page": 22 } ], "text": "(1) Pensions and other payments for past employment\nas well as annuities derived by a resident of a Con-\ntracting State may be taxed in the other Contracting\nState only if such payments are deducted as expenses in\ndetermining the profits of an enterprise of that other\nState or of a permanent establishment situated therein." }, { "id": "para-2", "source_line_ids": [ "pdf-022-en-treaty-row-003", "pdf-022-en-treaty-row-004", "pdf-022-en-treaty-row-005", "pdf-022-en-treaty-row-006", "pdf-022-en-treaty-row-007", "pdf-022-en-treaty-row-008" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.833, 98.018, 534.43331, 158.159 ], "first_line": "pdf-022-en-treaty-row-003", "last_line": "pdf-022-en-treaty-row-008", "source_page": 22 } ], "text": "(2) Notwithstanding the provisions of paragraph 1.\npensions and other payments for past employment as\nwell as annuities paid by or out of funds created by a\nContracting State, a “Land”, a political subdivision, local\nauthority or local administration thereof shall be exempt\nfrom tax in the other Contracting State." }, { "id": "para-3", "source_line_ids": [ "pdf-022-en-treaty-row-009", "pdf-022-en-treaty-row-010", "pdf-022-en-treaty-row-011", "pdf-022-en-treaty-row-012", "pdf-022-en-treaty-row-013", "pdf-022-en-treaty-row-014", "pdf-022-en-treaty-row-015" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.836, 177.873, 534.32812, 247.832 ], "first_line": "pdf-022-en-treaty-row-009", "last_line": "pdf-022-en-treaty-row-015", "source_page": 22 } ], "text": "(3) Paragraph 2 shall likewise apply in respect of\npensions, annuities and other recurring or not recurring\nTemuneration paid to any individual by a Contracting\nState, a “Land”, a political subdivision, a local authority\nor local administration thereof as compensation for an\ninjury or damage sustained as a result of hostilities or\npolitical persecution," } ], "source_heading_line_ids": [ "pdf-020-en-treaty-row-055" ], "title": "Article 18" }, { "id": "article-19", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-022-en-treaty-row-017", "pdf-022-en-treaty-row-018", "pdf-022-en-treaty-row-019", "pdf-022-en-treaty-row-020", "pdf-022-en-treaty-row-021", "pdf-022-en-treaty-row-022", "pdf-022-en-treaty-row-023", "pdf-022-en-treaty-row-024" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.836, 273.436, 533.89268, 352.559 ], "first_line": "pdf-022-en-treaty-row-017", "last_line": "pdf-022-en-treaty-row-024", "source_page": 22 } ], "text": "An individual, who is or was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other Contracting\nState solely for the purpose of teaching at a university,\ncollege, school or other educational institution in that\nother State for a period not exceeding two years shall\nbe exempt from tax in that other Contracting State on\nhis remuneration for such teaching." } ], "source_heading_line_ids": [ "pdf-022-en-treaty-row-016" ], "title": "Article 19" }, { "id": "article-20", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-022-en-treaty-row-026", "pdf-022-en-treaty-row-027", "pdf-022-en-treaty-row-028", "pdf-022-en-treaty-row-029", "pdf-022-en-treaty-row-030", "pdf-022-en-treaty-row-031", "pdf-022-en-treaty-row-032", "pdf-022-en-treaty-row-033", "pdf-022-en-treaty-row-034", "pdf-022-en-treaty-row-035", "pdf-022-en-treaty-row-036", "pdf-022-en-treaty-row-037", "pdf-022-en-treaty-row-038" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.835, 387.982, 535.09031, 538.45 ], "first_line": "pdf-022-en-treaty-row-026", "last_line": "pdf-022-en-treaty-row-038", "source_page": 22 } ], "text": "(1) An individual who is or was a resident of a\nContracting State immediately before visiting the other\nContracting State and is temporarily present in that other\nContracting State solely as a student at a recognised\nuniversity, college, or school in that other Contracting\nState, or as a business apprentice (including in the\nFederal Republic a \"Volontär\" or a “Praktikant*), shall\nbe exempt from tax in that other State on\na) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nb) any remuneration for personal services rendered in\nthat other State supplementing the resources avail-\nable to him for such purposes." }, { "id": "para-2", "source_line_ids": [ "pdf-022-en-treaty-row-039", "pdf-022-en-treaty-row-040", "pdf-022-en-treaty-row-041", "pdf-022-en-treaty-row-042", "pdf-022-en-treaty-row-043", "pdf-022-en-treaty-row-044", "pdf-022-en-treaty-row-045", "pdf-022-en-treaty-row-046", "pdf-022-en-treaty-row-047", "pdf-022-en-treaty-row-048", "pdf-022-en-treaty-row-049", "pdf-022-en-treaty-row-050", "pdf-022-en-treaty-row-051", "pdf-022-en-treaty-row-052", "pdf-022-en-treaty-row-053", "pdf-022-en-treaty-row-054", "pdf-022-en-treaty-row-055" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 315.488, 539.836, 535.19858, 751.178 ], "first_line": "pdf-022-en-treaty-row-039", "last_line": "pdf-022-en-treaty-row-055", "source_page": 22 } ], "text": "(2) An individual who is or was a resident of a\nContracting State immediately before visiting the other\nContracting State and is temporarily present in that\nother State for a period not exceeding two years solely\nfor the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a\nscientific, educational, religious or charitable organi-\nzation or under a technical assistance programme entered\ninto by the Government of a Contracting State shall be\n‘exempt from tax in that other State on:\n3) the amount of such grant, allowance or award, and\nb) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\n©) any remuneration for personal services rendered in\nthat other State provided such services are in con-\nnection with his study, research or trainmg or are\nincidental thereto." }, { "id": "para-3", "source_line_ids": [ "pdf-024-en-treaty-row-001", "pdf-024-en-treaty-row-002", "pdf-024-en-treaty-row-003", "pdf-024-en-treaty-row-004", "pdf-024-en-treaty-row-005", "pdf-024-en-treaty-row-006", "pdf-024-en-treaty-row-007", "pdf-024-en-treaty-row-008", "pdf-024-en-treaty-row-009", "pdf-024-en-treaty-row-010", "pdf-024-en-treaty-row-011", "pdf-024-en-treaty-row-012", "pdf-024-en-treaty-row-013", "pdf-024-en-treaty-row-014", "pdf-024-en-treaty-row-015", "pdf-024-en-treaty-row-016" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 315.49, 62.018, 535.85358, 253.068 ], "first_line": "pdf-024-en-treaty-row-001", "last_line": "pdf-024-en-treaty-row-016", "source_page": 24 } ], "text": "(®) An individual who is or was a resident cf a Con-\ntracting State immediately before visiting the other\nContracting State and who is temporarily present in that\nother State for a period not exceeding twelve months\nsolely as an employee of, or under contract or arrange\nment with, the Government or an enterprise of that\nother State for the purpose of acquiring technical, pro-\nfessional or business experience shall be exempt from\ntax in that other State on\na) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nb) any remuneration, so far as it is not in excess of\n15.000 Deutsche Mark or the equivalent in Thai\ncurrency, for personal services rendered in that other\nState, provided such services are in connection with\nhis studies or training or are incidental thereto." } ], "source_heading_line_ids": [ "pdf-022-en-treaty-row-025" ], "title": "Article 20" }, { "id": "article-21", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-024-en-treaty-row-018", "pdf-024-en-treaty-row-019", "pdf-024-en-treaty-row-020" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.145, 289.145, 535.85358, 320.486 ], "first_line": "pdf-024-en-treaty-row-018", "last_line": "pdf-024-en-treaty-row-020", "source_page": 24 } ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph 2 of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "source_line_ids": [ "pdf-024-en-treaty-row-021", "pdf-024-en-treaty-row-022", "pdf-024-en-treaty-row-023", "pdf-024-en-treaty-row-024" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 315.492, 321.218, 534.7645, 362.377 ], "first_line": "pdf-024-en-treaty-row-021", "last_line": "pdf-024-en-treaty-row-024", "source_page": 24 } ], "text": "(2) Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise may be taxed in the Contracting\nState in which the permanent establishment is situated." }, { "id": "para-3", "source_line_ids": [ "pdf-024-en-treaty-row-025", "pdf-024-en-treaty-row-026", "pdf-024-en-treaty-row-027", "pdf-024-en-treaty-row-028" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.145, 362.455, 535.82748, 404.268 ], "first_line": "pdf-024-en-treaty-row-025", "last_line": "pdf-024-en-treaty-row-028", "source_page": 24 } ], "text": "(3) Ships or aircraft operated in international traffic\nby an enterprise of a Contracting State and movable\nproperty pertaining to the operation of such ships and\naircraft shall be taxable only in that State." }, { "id": "para-4", "source_line_ids": [ "pdf-024-en-treaty-row-029", "pdf-024-en-treaty-row-030" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.146, 413.509, 536.72765, 435.686 ], "first_line": "pdf-024-en-treaty-row-029", "last_line": "pdf-024-en-treaty-row-030", "source_page": 24 } ], "text": "(4) All other elements of capital of a resident of a\nContracting State shall be taxable only in that State" } ], "source_heading_line_ids": [ "pdf-024-en-treaty-row-017" ], "title": "Article 21" }, { "id": "article-22", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-024-en-treaty-row-032", "pdf-024-en-treaty-row-033", "pdf-024-en-treaty-row-034", "pdf-024-en-treaty-row-035", "pdf-024-en-treaty-row-036" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.143, 473.073, 535.74323, 524.05 ], "first_line": "pdf-024-en-treaty-row-032", "last_line": "pdf-024-en-treaty-row-036", "source_page": 24 } ], "text": "(1) The laws in force in either of the Contracting\nStates will continue to govern the assessment and\ntaxation of income and capital in the respective Con-\ntracting State except where express provision to the\ncontrary is made in this Agreement." }, { "id": "para-2", "source_line_ids": [ "pdf-024-en-treaty-row-037", "pdf-024-en-treaty-row-038", "pdf-024-en-treaty-row-039", "pdf-024-en-treaty-row-040", "pdf-024-en-treaty-row-041", "pdf-024-en-treaty-row-042", "pdf-024-en-treaty-row-043", "pdf-024-en-treaty-row-044", "pdf-024-en-treaty-row-045", "pdf-024-en-treaty-row-046", "pdf-024-en-treaty-row-047", "pdf-024-en-treaty-row-048", "pdf-024-en-treaty-row-049", "pdf-024-en-treaty-row-050", "pdf-024-en-treaty-row-051", "pdf-024-en-treaty-row-052", "pdf-024-en-treaty-row-053", "pdf-024-en-treaty-row-054", "pdf-024-en-treaty-row-055", "pdf-024-en-treaty-row-056", "pdf-024-en-treaty-row-057", "pdf-024-en-treaty-row-058", "pdf-024-en-treaty-row-059", "pdf-026-en-treaty-row-001", "pdf-026-en-treaty-row-002", "pdf-026-en-treaty-row-003", "pdf-026-en-treaty-row-004", "pdf-026-en-treaty-row-005", "pdf-026-en-treaty-row-006", "pdf-026-en-treaty-row-007", "pdf-026-en-treaty-row-008", "pdf-026-en-treaty-row-009", "pdf-026-en-treaty-row-010", "pdf-026-en-treaty-row-011", "pdf-026-en-treaty-row-012", "pdf-026-en-treaty-row-013", "pdf-026-en-treaty-row-014", "pdf-026-en-treaty-row-015", "pdf-026-en-treaty-row-016", "pdf-026-en-treaty-row-017", "pdf-026-en-treaty-row-018", "pdf-026-en-treaty-row-019", "pdf-026-en-treaty-row-020", "pdf-026-en-treaty-row-021", "pdf-026-en-treaty-row-022" ], "source_page": 24, "source_pages": [ 24, 26 ], "source_spans": [ { "bbox": [ 315.493, 533.945, 537.05231, 757.07 ], "first_line": "pdf-024-en-treaty-row-037", "last_line": "pdf-024-en-treaty-row-059", "source_page": 24 }, { "bbox": [ 318.764, 66.6, 538.36376, 302.159 ], "first_line": "pdf-026-en-treaty-row-001", "last_line": "pdf-026-en-treaty-row-022", "source_page": 26 } ], "text": "(2) Subject to the provisions of paragraph 1, tax shall\nbe determined in the case of a resident of the Federal\nRepublic as follows:\na) Unless the provisions of subparagraph b) below apply,\nthere shall be excluded from the basis upon which\nGerman tax is imposed any item of income from\nsources within Thailand and any item of capital\nsituated within Thailand which according to this\nAgreement may be taxed in Thailand. The Federal\nRepublic, however, retains the right to take into\naccount in the determination of its rate of tax the\nitems of income and capital so excluded. The first\nsentence shall in the case of dividends apply only\nto such dividends as are paid to a company limited\nby shares (Kapitalgesellschaft) which is a resident\nof the Federal Republic by a company which is a\nresident of Thailand and at least 25 per cent of the\nvoting shares of which are owned by the first-\nmentioned company. There shall also be excluded\nfrom the basis upon which German tax is imposed\nany share-holding, the dividends on which, if paid,\nwould be excluded from the tax basis according to\nthe immediately foregoing sentence.\nb) Tax payable under the laws of Thailand and in ac-\ncordance with this Agreement on the following items\nof income from sources within Thailand shall, subject,\nto the provisions of German tax law regarding credit\nfor foreign tax, be allowed as a credit against such\nGerman tax on income as is payable in respect of the\nfollowing items of income:\n1. profits derived by operating ships in international\ntraffic which may be taxed in Thailand according to\nparagraph 2 of Article 8;\n2. dividends not dealt with in subparagraph a) above;\n3. interest;\n4, royalties and such gains as are mentioned in para-\ngraph 3 of Article 12;\n5, profits which may be taxed in Thailand according\nto paragraph 2 of Article 15;\n6. remuneration mentioned in paragraph 1 of Ar-\nticle 17 paid to a German national who is not also\na Thai national;\n7. pensions and other payments and annuities which\nmay be taxed in Thailand according to paragraph 1\nof Article 18." }, { "id": "para-3", "source_line_ids": [ "pdf-026-en-treaty-row-023", "pdf-026-en-treaty-row-024", "pdf-026-en-treaty-row-025", "pdf-026-en-treaty-row-026", "pdf-026-en-treaty-row-027", "pdf-026-en-treaty-row-028", "pdf-026-en-treaty-row-029", "pdf-026-en-treaty-row-030", "pdf-026-en-treaty-row-031", "pdf-026-en-treaty-row-032", "pdf-026-en-treaty-row-033", "pdf-026-en-treaty-row-034", "pdf-026-en-treaty-row-035", "pdf-026-en-treaty-row-036", "pdf-026-en-treaty-row-037", "pdf-026-en-treaty-row-038", "pdf-026-en-treaty-row-039", "pdf-026-en-treaty-row-040", "pdf-026-en-treaty-row-041", "pdf-026-en-treaty-row-042", "pdf-026-en-treaty-row-043", "pdf-026-en-treaty-row-044", "pdf-026-en-treaty-row-045", "pdf-026-en-treaty-row-046", "pdf-026-en-treaty-row-047", "pdf-026-en-treaty-row-048", "pdf-026-en-treaty-row-049", "pdf-026-en-treaty-row-050", "pdf-026-en-treaty-row-051", "pdf-026-en-treaty-row-052", "pdf-026-en-treaty-row-053", "pdf-026-en-treaty-row-054", "pdf-026-en-treaty-row-055", "pdf-026-en-treaty-row-056", "pdf-026-en-treaty-row-057", "pdf-026-en-treaty-row-058", "pdf-026-en-treaty-row-059", "pdf-026-en-treaty-row-060", "pdf-026-en-treaty-row-061", "pdf-026-en-treaty-row-062", "pdf-026-en-treaty-row-063", "pdf-026-en-treaty-row-064", "pdf-026-en-treaty-row-065", "pdf-028-en-treaty-row-001", "pdf-028-en-treaty-row-002", "pdf-028-en-treaty-row-003", "pdf-028-en-treaty-row-004", "pdf-028-en-treaty-row-005", "pdf-028-en-treaty-row-006" ], "source_page": 26, "source_pages": [ 26, 28 ], "source_spans": [ { "bbox": [ 318.109, 307.473, 539.02031, 760.34 ], "first_line": "pdf-026-en-treaty-row-023", "last_line": "pdf-026-en-treaty-row-065", "source_page": 26 }, { "bbox": [ 319.418, 75.764, 539.12758, 135.251 ], "first_line": "pdf-028-en-treaty-row-001", "last_line": "pdf-028-en-treaty-row-006", "source_page": 28 } ], "text": "(3) Subject to the provisions of paragraph 1, tax shall\nbe determined in the case of a resident of Thailand as\nfollows:\na) Unless the provisions of subparagraph b) below apply.\nthere shall be excluded from the basis upon which\nThai tax is imposed any item of income from sources\nwithin the Federal Republic and any item of capital\nsituated within the Federal Republic which according\nto this Agreement may be taxed in the Federal Re-\npublic. Thailand, however, retains the right to take\ninto account in the determination of its rate of tax\nthe items of income and capital so excluded. The\nfirst sentence shall in the case of dividends apply\nonly to such dividends as are paid to a company\nwhich is a resident of Thailand by a company himited\nby shares (Kapitalgesellschaft) which is a resident of\nthe Federal Republic and at least 25 per cent of the\nvoting shares of which are owned by the first-\nmentioned company. There shall also be excluded\nfrom the basis upon which Thai tax is imposed any\nshareholding, the dividends on which, if paid, would\nbe excluded from the tax basis according to the\nimmediately foregoing sentence.\nb) Tax payable under the laws of the Federal Republic\nand in accordance with this Agreement by a resident\nof Thailand on income from sources within the\nFederal Republic shall be allowed as credit against\n‘Thai tax if such income consists of:\n1. profits derived by operating ships in international\ntraffic which may be taxed in the Federal Republic\naccording to paragraph 2 of Article 8;\n2. dividends not dealt with in subparagraph a) above;\n3. interest;\n4. royalties and gains such as are mentioned in para-\ngraph 3 of Article 12;\n5. profits which may be taxed in the Federal Republic\naccording to paragraph 2 of Article 15;\n6 remuneration mentioned in paragraph 1 of Ar-\nticle 17 paid to a Thai national who is not also a\nGerman national;\n7. pensions and other payments and annuities which\nmay be taxed in the Federal Republic according to\nParagraph 1 of Article 18.\nSuch credit shall be based on the amount of tax paid to\nthe Federal Republic but shall not exceed the portion of\nthe Thai tax which net income from sources within the\nFederal Republic bears to the entire net income subject\nto Thai tax. In determining such entire net income a loss\nincurred in any country shall not be taken into account." } ], "source_heading_line_ids": [ "pdf-024-en-treaty-row-031" ], "title": "Article 22" }, { "id": "article-23", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-028-en-treaty-row-008", "pdf-028-en-treaty-row-009", "pdf-028-en-treaty-row-010", "pdf-028-en-treaty-row-011", "pdf-028-en-treaty-row-012", "pdf-028-en-treaty-row-013" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.763, 196.855, 538.6903, 256.342 ], "first_line": "pdf-028-en-treaty-row-008", "last_line": "pdf-028-en-treaty-row-013", "source_page": 28 } ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected\nrequirements to which nationals of that other State in\nthe same circumstances are or may be subjected." }, { "id": "para-2", "source_line_ids": [ "pdf-028-en-treaty-row-014", "pdf-028-en-treaty-row-015", "pdf-028-en-treaty-row-016", "pdf-028-en-treaty-row-017", "pdf-028-en-treaty-row-018", "pdf-028-en-treaty-row-019", "pdf-028-en-treaty-row-020", "pdf-028-en-treaty-row-021", "pdf-028-en-treaty-row-022", "pdf-028-en-treaty-row-023", "pdf-028-en-treaty-row-024" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.763, 276.055, 539.67231, 386.596 ], "first_line": "pdf-028-en-treaty-row-014", "last_line": "pdf-028-en-treaty-row-024", "source_page": 28 } ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities,\nThis provision shall not be construed as obliging a\nContracting State to grant to residents of the other Con-\ntracting State any personal allowances, reliefs and re-\nductions for taxation purposes on account of civil status\nor family responsibilities which it grants to ils own\nresidents." }, { "id": "para-3", "source_line_ids": [ "pdf-028-en-treaty-row-025", "pdf-028-en-treaty-row-026", "pdf-028-en-treaty-row-027", "pdf-028-en-treaty-row-028", "pdf-028-en-treaty-row-029", "pdf-028-en-treaty-row-030", "pdf-028-en-treaty-row-031", "pdf-028-en-treaty-row-032", "pdf-028-en-treaty-row-033" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.758, 387.327, 539.77958, 475.614 ], "first_line": "pdf-028-en-treaty-row-025", "last_line": "pdf-028-en-treaty-row-033", "source_page": 28 } ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other\nContracting State, shall not be subjected in the first-\nmentioned State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State\nare or may be subjected." }, { "id": "para-4", "source_line_ids": [ "pdf-028-en-treaty-row-034", "pdf-028-en-treaty-row-035" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 319.418, 495.327, 539.12658, 517.504 ], "first_line": "pdf-028-en-treaty-row-034", "last_line": "pdf-028-en-treaty-row-035", "source_page": 28 } ], "text": "(4) In this Article the term “taxation” means taxes of\nevery kind and description." } ], "source_heading_line_ids": [ "pdf-028-en-treaty-row-007" ], "title": "Article 23" }, { "id": "article-24", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-028-en-treaty-row-037", "pdf-028-en-treaty-row-038", "pdf-028-en-treaty-row-039", "pdf-028-en-treaty-row-040", "pdf-028-en-treaty-row-041", "pdf-028-en-treaty-row-042", "pdf-028-en-treaty-row-043" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 319.418, 550.964, 538.85559, 620.269 ], "first_line": "pdf-028-en-treaty-row-037", "last_line": "pdf-028-en-treaty-row-043", "source_page": 28 } ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accordance\nwith this Agreement, he may, notwithstanding the re-\nmedies provided by the national laws of those States,\npresent his case to the competent authority of the Con-\ntracting State of which he is a resident" }, { "id": "para-2", "source_line_ids": [ "pdf-028-en-treaty-row-044", "pdf-028-en-treaty-row-045", "pdf-028-en-treaty-row-046", "pdf-028-en-treaty-row-047", "pdf-028-en-treaty-row-048", "pdf-028-en-treaty-row-049", "pdf-028-en-treaty-row-050" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.765, 630.164, 539.01823, 700.123 ], "first_line": "pdf-028-en-treaty-row-044", "last_line": "pdf-028-en-treaty-row-050", "source_page": 28 } ], "text": "(2) The competent authority shall endeavour, if the\nobjection appears to it to be justified and if it is not\nitself able to arrive at an appropriate solution, to resolve\nthe case by mutual agreement with the competent\nauthority of the other Contracting State, with a view\nto the avoidance of taxation not in accordance with\nthis Agreement," }, { "id": "para-3", "source_line_ids": [ "pdf-028-en-treaty-row-051", "pdf-028-en-treaty-row-052", "pdf-028-en-treaty-row-053", "pdf-028-en-treaty-row-054", "pdf-028-en-treaty-row-055", "pdf-028-en-treaty-row-056" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 319.419, 701.509, 539.3464, 761.65 ], "first_line": "pdf-028-en-treaty-row-051", "last_line": "pdf-028-en-treaty-row-056", "source_page": 28 } ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any\ndifficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult\ntogether for the elimination of double taxation in cases\nnot provided for in this Agreement" }, { "id": "para-4", "source_line_ids": [ "pdf-030-en-treaty-row-001", "pdf-030-en-treaty-row-002", "pdf-030-en-treaty-row-003", "pdf-030-en-treaty-row-004", "pdf-030-en-treaty-row-005" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.693, 67.255, 541.14761, 117.577 ], "first_line": "pdf-030-en-treaty-row-001", "last_line": "pdf-030-en-treaty-row-005", "source_page": 30 } ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the\nPurpose of reaching an agreement in the sense of the\nPreceding paragraphs and for the exchange of information\nprovided for in Article 25" } ], "source_heading_line_ids": [ "pdf-028-en-treaty-row-036" ], "title": "Article 24" }, { "id": "article-25", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-030-en-treaty-row-007", "pdf-030-en-treaty-row-008", "pdf-030-en-treaty-row-009", "pdf-030-en-treaty-row-010", "pdf-030-en-treaty-row-011", "pdf-030-en-treaty-row-012", "pdf-030-en-treaty-row-013", "pdf-030-en-treaty-row-014" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.691, 148.418, 541.80061, 226.887 ], "first_line": "pdf-030-en-treaty-row-007", "last_line": "pdf-030-en-treaty-row-014", "source_page": 30 } ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for the\ncarrying out of this Agreement. Any information so\nexchanged shall be treated as secret and shall not be\ndisclosed to any persons or authorities other than those\nconcerned with the assessment including judical de.\ntermination or collection of the taxes which are the\nsubject of this Agreement" }, { "id": "para-2", "source_line_ids": [ "pdf-030-en-treaty-row-015", "pdf-030-en-treaty-row-016", "pdf-030-en-treaty-row-017", "pdf-030-en-treaty-row-018", "pdf-030-en-treaty-row-019", "pdf-030-en-treaty-row-020", "pdf-030-en-treaty-row-021", "pdf-030-en-treaty-row-022", "pdf-030-en-treaty-row-023", "pdf-030-en-treaty-row-024", "pdf-030-en-treaty-row-025", "pdf-030-en-treaty-row-026", "pdf-030-en-treaty-row-027", "pdf-030-en-treaty-row-028" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.693, 230.236, 542.94676, 378.086 ], "first_line": "pdf-030-en-treaty-row-015", "last_line": "pdf-030-en-treaty-row-028", "source_page": 30 } ], "text": "(2) In no case shall the provisions of paragraph 1\nbe construed so as to impose on one of the Contracting\nStates the obligation:\na) to carry out administrative measures at variance\nwith the laws or the administrative practice of that\nor of the other Contracting State;\nb) to supply particulars which are not obtainable under\nthe Jaws or in the normal course of the administration\nof that or of the other Contracting State;\n©} to supply information which would disclose any trade,\nbusiness, industrial, commercial or professional secret\nor trade process, or information, the disclosure of\nwhich would be contrary to public policy (ordre\npublic)." } ], "source_heading_line_ids": [ "pdf-030-en-treaty-row-006" ], "title": "Article 25" }, { "id": "article-26", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-030-en-treaty-row-030", "pdf-030-en-treaty-row-031", "pdf-030-en-treaty-row-032", "pdf-030-en-treaty-row-033" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 323.344, 397.145, 542.28923, 438.304 ], "first_line": "pdf-030-en-treaty-row-030", "last_line": "pdf-030-en-treaty-row-033", "source_page": 30 } ], "text": "Nothing in this Agreement shall affect the fiscal\nprivileges of diplomatic or consular officials under the\ngeneral rules of international law or under the provisions\nof special agreements," } ], "source_heading_line_ids": [ "pdf-030-en-treaty-row-029" ], "title": "Article 26" }, { "id": "article-27", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-030-en-treaty-row-035", "pdf-030-en-treaty-row-036", "pdf-030-en-treaty-row-037", "pdf-030-en-treaty-row-038", "pdf-030-en-treaty-row-039", "pdf-030-en-treaty-row-040", "pdf-030-en-treaty-row-041", "pdf-030-en-treaty-row-042" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.693, 470.455, 542.61865, 548.924 ], "first_line": "pdf-030-en-treaty-row-035", "last_line": "pdf-030-en-treaty-row-042", "source_page": 30 } ], "text": "If the law of either Contracting State or international\nobligations existing at present or established hereafter\nbetween the Contracting States in addition to this Agree-\nment contain a regulation entitling a resident of a\nContracting State to a treatment more favourable than\nis provided for by this Agreement, such regulation shall,\nto the extent that it is more favourable, not be affected\nby this Agreement." } ], "source_heading_line_ids": [ "pdf-030-en-treaty-row-034" ], "title": "Article 27" }, { "id": "article-28", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-030-en-treaty-row-044", "pdf-030-en-treaty-row-045", "pdf-030-en-treaty-row-046", "pdf-030-en-treaty-row-047", "pdf-030-en-treaty-row-048", "pdf-030-en-treaty-row-049" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 323.346, 569.945, 541.80161, 629.432 ], "first_line": "pdf-030-en-treaty-row-044", "last_line": "pdf-030-en-treaty-row-049", "source_page": 30 } ], "text": "This Agreement shall also apply to Land Berlin,\nprovided that the Government of the Federal Republic\nof Germany has not made a contrary declaration to the\nGovernment of the Kingdom of Thailand within three\nmonths from the date of entry into force of this Agree-\nment" } ], "source_heading_line_ids": [ "pdf-030-en-treaty-row-043" ], "title": "Article 28" }, { "id": "article-29", "paragraphs": [ { "id": "para-1", "source_line_ids": [ "pdf-030-en-treaty-row-051", "pdf-030-en-treaty-row-052", "pdf-030-en-treaty-row-053" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.691, 656.345, 541.55517, 688.34 ], "first_line": "pdf-030-en-treaty-row-051", "last_line": "pdf-030-en-treaty-row-053", "source_page": 30 } ], "text": "(1) This Agreement shall be ratified and the instru-\nments of ratification shall be exchanged at Bonn as soon\nas possible." }, { "id": "para-2", "source_line_ids": [ "pdf-030-en-treaty-row-054", "pdf-030-en-treaty-row-055", "pdf-030-en-treaty-row-056", "pdf-030-en-treaty-row-057", "pdf-030-en-treaty-row-058", "pdf-030-en-treaty-row-059", "pdf-030-en-treaty-row-060", "pdf-032-en-treaty-row-001", "pdf-032-en-treaty-row-002", "pdf-032-en-treaty-row-003", "pdf-032-en-treaty-row-004", "pdf-032-en-treaty-row-005", "pdf-032-en-treaty-row-006", "pdf-032-en-treaty-row-007" ], "source_page": 30, "source_pages": [ 30, 32 ], "source_spans": [ { "bbox": [ 322.69, 689.072, 541.79961, 760.995 ], "first_line": "pdf-030-en-treaty-row-054", "last_line": "pdf-030-en-treaty-row-060", "source_page": 30 }, { "bbox": [ 320.727, 59.4, 541.47259, 144.413 ], "first_line": "pdf-032-en-treaty-row-001", "last_line": "pdf-032-en-treaty-row-007", "source_page": 32 } ], "text": "(2) This Agreement shall enter into force after the\nexpiration of one month following the date on which the\ninstruments of ratification are exchanged and shell there-\nupon have effect:\na) In respect of German tax, for taxes which are levied\nfor the calender year 1967 and for the subsequent\ncalendar years.\nb) In respect of Thai tax\n1. for the taxes on income, for the income of the\ncalendar year 1967 and of subsequent calendar\nyears and of accounting periods ending in the\ncalendar year 1967 and subsequent calendar years,\nfor taxes on capital the payment of which is re-\nquired on or after the first day of January 1967." } ], "source_heading_line_ids": [ "pdf-030-en-treaty-row-050" ], "title": "Article 29" }, { "id": "article-30", "paragraphs": [ { "id": "unnumbered", "source_line_ids": [ "pdf-032-en-treaty-row-009", "pdf-032-en-treaty-row-010", "pdf-032-en-treaty-row-011", "pdf-032-en-treaty-row-012", "pdf-032-en-treaty-row-013", "pdf-032-en-treaty-row-014", "pdf-032-en-treaty-row-015", "pdf-032-en-treaty-row-016", "pdf-032-en-treaty-row-017", "pdf-032-en-treaty-row-018", "pdf-032-en-treaty-row-019", "pdf-032-en-treaty-row-020", "pdf-032-en-treaty-row-021", "pdf-032-en-treaty-row-022", "pdf-032-en-treaty-row-023", "pdf-032-en-treaty-row-024", "pdf-032-en-treaty-row-025", "pdf-032-en-treaty-row-026", "pdf-032-en-treaty-row-027", "pdf-032-en-treaty-row-028" ], "source_page": 32, "source_pages": [ 32 ], "source_spans": [ { "bbox": [ 321.381, 166.746, 543.2673, 370.888 ], "first_line": "pdf-032-en-treaty-row-009", "last_line": "pdf-032-en-treaty-row-028", "source_page": 32 } ], "text": "This Agreement shall continue in effect indefinitely\nbut either of the Contracting States may, on or before\nthe 30th day of June in any calendar year beginning\nafter the expiry of three years from the date of its entry\ninto force give to the other Contracting State, through\nthe diplomatic channel, written notice of termination\nand, in such event, this Agreement shall cease to be\neffective:\na) In respect of German tax, for taxes which are levied\nfor the calendar year following the year in which\nthe notice of termination is given\nb) In respect of Thai tax\n1. for the taxes on income, for the income of the\ncalendar year following the year in which the\nnotice of termination is given and of accounting\nperiods ending in that calendar year;\n2. for taxes on capital the payments of which is\nrequired on or after the first day of January of the\ncalendar year following the year in which the\nnotice of termination is given." } ], "source_heading_line_ids": [ "pdf-032-en-treaty-row-008" ], "title": "Article 30" } ], "authenticity": "authentic-language-transcription", "content_sha256": "77e0841ad95ca3fa2fea6cf0f334f6361b3497b8f63bd923793ce8d58c670e92", "form": "machine-transcription", "input_sha256": "0ed3b2b18b30277519a2c8515d8edc4674ea6c72f9c8f5d0de0f2392abe1ddc3", "source_sha256": "8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Thailand/1968-07-26-Thailand-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } }, "title": { "de": "Deutschland – Thailand · Quellenfassung", "en": "Germany – Thailand · source edition" }, "version": "de-thailand-1968-base | BGBl. 1968 II S. 589 | signed 1967-07-10 | published 1968-07-26 | Signed: 1967-07-10 | Gazette publication: 1968-07-26" }, "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 – Thailand · Quellenfassung", "en": "Germany – Thailand · source edition" }, "sources": [ { "label": "Original PDF", "origin": "public", "path": "/library/originals/8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627.pdf", "retrieved_at": "2026-09-30", "sha256": "8a0e863c203f731b138220878bf7b1edec742b93bafba075bfb4ab7146b8c627", "url": "https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Thailand/1968-07-26-Thailand-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1" } ], "supplements": {}, "texts": { "de": [ { "body_sha256": "09f720e75a31be7b96e7607eaa03541d4594f71b6456a95a42d9b003d8efe6da", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-de-treaty-row-002", "pdf-002-de-treaty-row-003" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 97.528, 346.745, 316.27736, 368.922 ], "first_line": "pdf-002-de-treaty-row-002", "last_line": "pdf-002-de-treaty-row-003", "source_page": 2 } ], "text": "Dieses Abkommen gilt für Personen, die in einem Ver-\ntragstaat oder in beiden Vertragstaaten ansässig sind," }, "pages": [ 2 ], "text": "Dieses Abkommen gilt für Personen, die in einem Ver-\ntragstaat oder in beiden Vertragstaaten ansässig sind," } ], "title": "Artikel 1" }, { "body_sha256": "39b0845d0abb250a660b081168a1c092a672c7b76c4a8adb9279297e7e50ee0b", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-de-treaty-row-005", "pdf-002-de-treaty-row-006", "pdf-002-de-treaty-row-007", "pdf-002-de-treaty-row-008", "pdf-002-de-treaty-row-009" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 97.527, 391.872, 316.4722, 444.197 ], "first_line": "pdf-002-de-treaty-row-005", "last_line": "pdf-002-de-treaty-row-009", "source_page": 2 } ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom\nVermögen, die für Rechnung eines der beiden Vertrag-\nstaaten, seiner Lander oder seiner Gebietskörperschaften\nerhoben werden." }, "pages": [ 2 ], "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art\nder Erhebung, für Steuern vom Einkommen und vom\nVermögen, die für Rechnung eines der beiden Vertrag-\nstaaten, seiner Lander oder seiner Gebietskörperschaften\nerhoben werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-de-treaty-row-010", "pdf-002-de-treaty-row-011", "pdf-002-de-treaty-row-012", "pdf-002-de-treaty-row-013", "pdf-002-de-treaty-row-014", "pdf-002-de-treaty-row-015", "pdf-002-de-treaty-row-016", "pdf-002-de-treaty-row-017" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 97.527, 442.927, 317.7832, 524.052 ], "first_line": "pdf-002-de-treaty-row-010", "last_line": "pdf-002-de-treaty-row-017", "source_page": 2 } ], "text": "(@) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom\nGesamtvermögen oder von Teilen des Einkommens oder\ndes Vermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens, der Lohnsummensteuern sowie\nder Steuern vom Vermégenszuwachs und der in der Bun\ndesrepublik Deutschland erhobenen Gewerbesteuer" }, "pages": [ 2 ], "text": "(@) Als Steuern vom Einkommen und vom Vermögen\ngelten alle Steuern, die vom Gesamteinkommen, vom\nGesamtvermögen oder von Teilen des Einkommens oder\ndes Vermögens erhoben werden, einschließlich der Steuern\nvom Gewinn aus der Veräußerung beweglichen oder un-\nbeweglichen Vermögens, der Lohnsummensteuern sowie\nder Steuern vom Vermégenszuwachs und der in der Bun\ndesrepublik Deutschland erhobenen Gewerbesteuer" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-de-treaty-row-018", "pdf-002-de-treaty-row-019", "pdf-002-de-treaty-row-020", "pdf-002-de-treaty-row-021", "pdf-002-de-treaty-row-022", "pdf-002-de-treaty-row-023", "pdf-002-de-treaty-row-024", "pdf-002-de-treaty-row-025", "pdf-002-de-treaty-row-026", "pdf-002-de-treaty-row-027", "pdf-002-de-treaty-row-028", "pdf-002-de-treaty-row-029" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 98.183, 524.746, 316.8945, 665.433 ], "first_line": "pdf-002-de-treaty-row-018", "last_line": "pdf-002-de-treaty-row-029", "source_page": 2 } ], "text": "(8) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere:\n1. In der Bundesrepublik Deutschland:\na) die Einkommensteuer,\nb) die Körperschafisteuer,\n©) die Vermögensteuer,\n&) die Gewerbesteuer\n(im folgenden als „deutsche Steuer” bezeichnet)\n2. im Königreich Thailand:\na) die Einkommensteuer (income tax) und\nd) die örtliche Aufbausteuer (local development tax)\n(im folgenden als „thailändische Steuer” bezeichnet)" }, "pages": [ 2 ], "text": "(8) Zu den zur Zeit bestehenden Steuern, für die dieses\nAbkommen gilt, gehören insbesondere:\n1. In der Bundesrepublik Deutschland:\na) die Einkommensteuer,\nb) die Körperschafisteuer,\n©) die Vermögensteuer,\n&) die Gewerbesteuer\n(im folgenden als „deutsche Steuer” bezeichnet)\n2. im Königreich Thailand:\na) die Einkommensteuer (income tax) und\nd) die örtliche Aufbausteuer (local development tax)\n(im folgenden als „thailändische Steuer” bezeichnet)" }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-002-de-treaty-row-030", "pdf-002-de-treaty-row-031", "pdf-002-de-treaty-row-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 98.835, 666.127, 318.59825, 700.124 ], "first_line": "pdf-002-de-treaty-row-030", "last_line": "pdf-002-de-treaty-row-032", "source_page": 2 } ], "text": "(4) Das Abkommen gilt auch für alle Steuern gleicher\noder ähnlicher Art, die künftig neben den zur Zeit be-\nstehenden Steuern oder an deren Stelle erhoben werden." }, "pages": [ 2 ], "text": "(4) Das Abkommen gilt auch für alle Steuern gleicher\noder ähnlicher Art, die künftig neben den zur Zeit be-\nstehenden Steuern oder an deren Stelle erhoben werden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-002-de-treaty-row-033", "pdf-002-de-treaty-row-034", "pdf-002-de-treaty-row-035", "pdf-002-de-treaty-row-036" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 99.49, 701.473, 318.6322, 743.977 ], "first_line": "pdf-002-de-treaty-row-033", "last_line": "pdf-002-de-treaty-row-036", "source_page": 2 } ], "text": "(5) Die Vorschriften dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Gewinns gelten ent-\nsprechend für die nicht nach dem Einkommen oder dem\nVermögen berechnete Gewerbesteuer." }, "pages": [ 2 ], "text": "(5) Die Vorschriften dieses Abkommens über die Be-\nsteuerung des Einkommens oder des Gewinns gelten ent-\nsprechend für die nicht nach dem Einkommen oder dem\nVermögen berechnete Gewerbesteuer." } ], "title": "Artikel 2" }, { "body_sha256": "07de9843b071f2de915945a21412ec994ff7eb4b7084790108450cc89a79b42d", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-de-treaty-row-002", "pdf-004-de-treaty-row-003", "pdf-004-de-treaty-row-004", "pdf-004-de-treaty-row-005", "pdf-004-de-treaty-row-006", "pdf-004-de-treaty-row-007", "pdf-004-de-treaty-row-008", "pdf-004-de-treaty-row-009", "pdf-004-de-treaty-row-010", "pdf-004-de-treaty-row-011", "pdf-004-de-treaty-row-012", "pdf-004-de-treaty-row-013", "pdf-004-de-treaty-row-014", "pdf-004-de-treaty-row-015", "pdf-004-de-treaty-row-016", "pdf-004-de-treaty-row-017", "pdf-004-de-treaty-row-018", "pdf-004-de-treaty-row-019", "pdf-004-de-treaty-row-020", "pdf-004-de-treaty-row-021", "pdf-004-de-treaty-row-022", "pdf-004-de-treaty-row-023", "pdf-004-de-treaty-row-024", "pdf-004-de-treaty-row-025", "pdf-004-de-treaty-row-026", "pdf-004-de-treaty-row-027", "pdf-004-de-treaty-row-028", "pdf-004-de-treaty-row-029", "pdf-004-de-treaty-row-030", "pdf-004-de-treaty-row-031", "pdf-004-de-treaty-row-032", "pdf-004-de-treaty-row-033", "pdf-004-de-treaty-row-034", "pdf-004-de-treaty-row-035", "pdf-004-de-treaty-row-036", "pdf-004-de-treaty-row-037", "pdf-004-de-treaty-row-038", "pdf-004-de-treaty-row-039", "pdf-004-de-treaty-row-040", "pdf-004-de-treaty-row-041", "pdf-004-de-treaty-row-042", "pdf-004-de-treaty-row-043", "pdf-004-de-treaty-row-044" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 96.873, 79.036, 317.55905, 530.595 ], "first_line": "pdf-004-de-treaty-row-002", "last_line": "pdf-004-de-treaty-row-044", "source_page": 4 } ], "text": "(1) Im Sinne dieses Abkommens, soweit der Zusam\nmenhang nichts anderes erfordert,\na) bedeutet der Ausdruck „Bundesrepublik“ die Bundes-\nrepublik Deutschland und, im geographischen Sinne\nverwendet, das Gebiet des Geltungsbereichs des Grund:\ngesetzes fur die Bundesrepublik Deutschland;\nb) bedeutet der Ausdruck „Thailand“ das Königreich\nThailand;\n©) bedeuten die Ausdrücke „ein Vertragstaat” und „der\nandere Vertragstaat” je nach dem Zusammenhang\ndie Bundesrepublik oder Thailand;\n4) bedeutet der Ausdruck „Steuer“ je nach dem Zusam-\nmenhang die deutsche Steuer oder die thailändische\nSteuer:\n©) umfaßt der Ausdruck „Person“ natürliche Personen\nund Gesellschaften;\n1} bedeutet der Ausdruck „Gesellschaft“ juristische Per-\nsonen, andere Rechtsträger oder Personengruppen, die\nfür die Besteuerung als juristische Personen behandelt\nwerden;\n9) bedeuten die Ausdrücke „Unternehmen eines Vertrag-\nstates\" und „Unternehmen des anderen Vertrag\nstaates\", je nachdem, ein Unternehmen, das von einer\nin einem Vertragstaat ansässigen Person betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nh) bedeutet der Ausdruck „Staatsangehörige\"\n1. in bezug auf die Bundesrepublik alle Deutschen im\nSinne des Artikels 116 Absatz 1 des Grundgesetzes\nfür die Bundesrepublik Deutschland sowie alle juri-\nstischen Personen, Personengesellschaften und Per-\nsonenvereinigungen, die nach dem in der Bundes-\nrepublik geltenden Recht errichtet worden sind;\n2. in bezug auf Thailand alle natürlichen Personen, die\nnach thailändischem Staatsangehörigkeitsrecht die\nthailändische Staatsangehörigkeit besitzen, sowie\nalle juristischen Personen, Personengesellschaften\nund Personenvereinigungen, die nach dem in Thai-\nland geltenden Recht errichtet worden sind;\ni) bedeutet der Ausdruck „zuständige Behörde” auf seiten\nder Bundesrepublik den Bundesminister der Finanzen\nund auf seiten Thailands den Minister der Finanzen." }, "pages": [ 4 ], "text": "(1) Im Sinne dieses Abkommens, soweit der Zusam\nmenhang nichts anderes erfordert,\na) bedeutet der Ausdruck „Bundesrepublik“ die Bundes-\nrepublik Deutschland und, im geographischen Sinne\nverwendet, das Gebiet des Geltungsbereichs des Grund:\ngesetzes fur die Bundesrepublik Deutschland;\nb) bedeutet der Ausdruck „Thailand“ das Königreich\nThailand;\n©) bedeuten die Ausdrücke „ein Vertragstaat” und „der\nandere Vertragstaat” je nach dem Zusammenhang\ndie Bundesrepublik oder Thailand;\n4) bedeutet der Ausdruck „Steuer“ je nach dem Zusam-\nmenhang die deutsche Steuer oder die thailändische\nSteuer:\n©) umfaßt der Ausdruck „Person“ natürliche Personen\nund Gesellschaften;\n1} bedeutet der Ausdruck „Gesellschaft“ juristische Per-\nsonen, andere Rechtsträger oder Personengruppen, die\nfür die Besteuerung als juristische Personen behandelt\nwerden;\n9) bedeuten die Ausdrücke „Unternehmen eines Vertrag-\nstates\" und „Unternehmen des anderen Vertrag\nstaates\", je nachdem, ein Unternehmen, das von einer\nin einem Vertragstaat ansässigen Person betrieben\nwird, oder ein Unternehmen, das von einer in dem\nanderen Vertragstaat ansässigen Person betrieben\nwird;\nh) bedeutet der Ausdruck „Staatsangehörige\"\n1. in bezug auf die Bundesrepublik alle Deutschen im\nSinne des Artikels 116 Absatz 1 des Grundgesetzes\nfür die Bundesrepublik Deutschland sowie alle juri-\nstischen Personen, Personengesellschaften und Per-\nsonenvereinigungen, die nach dem in der Bundes-\nrepublik geltenden Recht errichtet worden sind;\n2. in bezug auf Thailand alle natürlichen Personen, die\nnach thailändischem Staatsangehörigkeitsrecht die\nthailändische Staatsangehörigkeit besitzen, sowie\nalle juristischen Personen, Personengesellschaften\nund Personenvereinigungen, die nach dem in Thai-\nland geltenden Recht errichtet worden sind;\ni) bedeutet der Ausdruck „zuständige Behörde” auf seiten\nder Bundesrepublik den Bundesminister der Finanzen\nund auf seiten Thailands den Minister der Finanzen." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-de-treaty-row-045", "pdf-004-de-treaty-row-046", "pdf-004-de-treaty-row-047", "pdf-004-de-treaty-row-048", "pdf-004-de-treaty-row-049", "pdf-004-de-treaty-row-050" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 97.525, 531.327, 317.3461, 591.468 ], "first_line": "pdf-004-de-treaty-row-045", "last_line": "pdf-004-de-treaty-row-050", "source_page": 4 } ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts ande-\nres erfordert, jeder in diesem Abkommen nicht anders\ndefinierte Ausdruck die Bedeutung, die ihm nach dem\nRecht dieses Staates uber die Steuern zukommt, welche\nGegenstand dieses Abkommens sind" }, "pages": [ 4 ], "text": "(2) Bei Anwendung dieses Abkommens durch einen\nVertragstaat hat, wenn der Zusammenhang nichts ande-\nres erfordert, jeder in diesem Abkommen nicht anders\ndefinierte Ausdruck die Bedeutung, die ihm nach dem\nRecht dieses Staates uber die Steuern zukommt, welche\nGegenstand dieses Abkommens sind" } ], "title": "Artikel 3" }, { "body_sha256": "f843864cc824286f9f9f2de930147f1e8888f41390c60428735e592d468e2842", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-de-treaty-row-052", "pdf-004-de-treaty-row-053", "pdf-004-de-treaty-row-054", "pdf-004-de-treaty-row-055", "pdf-004-de-treaty-row-056", "pdf-004-de-treaty-row-057", "pdf-004-de-treaty-row-058" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 98.182, 617.727, 318.33105, 687.031 ], "first_line": "pdf-004-de-treaty-row-052", "last_line": "pdf-004-de-treaty-row-058", "source_page": 4 } ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragstaat ansässige Person“ eine\nPerson, die nach dem Recht dieses Staates dort auf Grund\nihres Wohnsitzes, ihres ständigen Aufenthalts, ihrer Ein-\ntragung, ihrer Errichtung, ihres Sitzes, des Ortes ihrer\nGeschäftsleitung oder eines anderen ähnlichen Merkmals\nsteuerpflichtig ist." }, "pages": [ 4 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„eine in einem Vertragstaat ansässige Person“ eine\nPerson, die nach dem Recht dieses Staates dort auf Grund\nihres Wohnsitzes, ihres ständigen Aufenthalts, ihrer Ein-\ntragung, ihrer Errichtung, ihres Sitzes, des Ortes ihrer\nGeschäftsleitung oder eines anderen ähnlichen Merkmals\nsteuerpflichtig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-de-treaty-row-059", "pdf-004-de-treaty-row-060", "pdf-004-de-treaty-row-061", "pdf-004-de-treaty-row-062", "pdf-004-de-treaty-row-063", "pdf-006-de-treaty-row-001", "pdf-006-de-treaty-row-002", "pdf-006-de-treaty-row-003", "pdf-006-de-treaty-row-004", "pdf-006-de-treaty-row-005", "pdf-006-de-treaty-row-006", "pdf-006-de-treaty-row-007", "pdf-006-de-treaty-row-008", "pdf-006-de-treaty-row-009", "pdf-006-de-treaty-row-010", "pdf-006-de-treaty-row-011", "pdf-006-de-treaty-row-012", "pdf-006-de-treaty-row-013", "pdf-006-de-treaty-row-014", "pdf-006-de-treaty-row-015", "pdf-006-de-treaty-row-016", "pdf-006-de-treaty-row-017", "pdf-006-de-treaty-row-018" ], "source_page": 4, "source_pages": [ 4, 6 ], "source_spans": [ { "bbox": [ 98.836, 687.764, 318.54658, 759.686 ], "first_line": "pdf-004-de-treaty-row-059", "last_line": "pdf-004-de-treaty-row-063", "source_page": 4 }, { "bbox": [ 93.6, 58.091, 313.36261, 243.904 ], "first_line": "pdf-006-de-treaty-row-001", "last_line": "pdf-006-de-treaty-row-018", "source_page": 6 } ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohastaite, so gilt sie als in dem Vertragstaat an-\nsassig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Bezichungen hat (Mittelpunkt der Lebens-\nInteressen)\nb) Kann nicht bestimmt werden, in welchem Vertrag-\nstaat die Person den Mittelpunkt der Lebensinteressen\nhat, oder verfügt sie in keinem der Vertragstaaten\nüber eine ständige Wohnstatte, so gilt se als in dem\nVertragstaat ansässig, in dem sie ihren gewöhnlichen\nAufenthalt hat;\n©) Hat die Person ihren gewöhnlichen Auferthalt in bei-\nden Vertragstaaten oder in keinem der Vertrag.\nstaaten, so gilt sie als in dem Vertragstaat ansässig,\ndessen Staatsangehörigkeit sie besitzt;\n) Besitzt die Person die Staatsangehörigkeit beider Ver-\ntragstaaten oder keines Vertragstaates, so regeln\ndie zuständigen Behörden der Vertragstaaten die\nFrage in gegenseitigen Einvernehmen" }, "pages": [ 4, 6 ], "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden\nVertragstaaten ansässig, so gilt folgendes:\na) Die Person gilt als in dem Vertragstaat ansässig, in\ndem sie über eine ständige Wohnstätte verfügt. Ver-\nfügt sie in beiden Vertragstaaten über eine ständige\nWohastaite, so gilt sie als in dem Vertragstaat an-\nsassig, zu dem sie die engeren persönlichen und wirt-\nschaftlichen Bezichungen hat (Mittelpunkt der Lebens-\nInteressen)\nb) Kann nicht bestimmt werden, in welchem Vertrag-\nstaat die Person den Mittelpunkt der Lebensinteressen\nhat, oder verfügt sie in keinem der Vertragstaaten\nüber eine ständige Wohnstatte, so gilt se als in dem\nVertragstaat ansässig, in dem sie ihren gewöhnlichen\nAufenthalt hat;\n©) Hat die Person ihren gewöhnlichen Auferthalt in bei-\nden Vertragstaaten oder in keinem der Vertrag.\nstaaten, so gilt sie als in dem Vertragstaat ansässig,\ndessen Staatsangehörigkeit sie besitzt;\n) Besitzt die Person die Staatsangehörigkeit beider Ver-\ntragstaaten oder keines Vertragstaates, so regeln\ndie zuständigen Behörden der Vertragstaaten die\nFrage in gegenseitigen Einvernehmen" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-de-treaty-row-019", "pdf-006-de-treaty-row-020", "pdf-006-de-treaty-row-021", "pdf-006-de-treaty-row-022" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.252, 246.6, 313.5243, 287.759 ], "first_line": "pdf-006-de-treaty-row-019", "last_line": "pdf-006-de-treaty-row-022", "source_page": 6 } ], "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche\nPerson in beiden Vertragstaaten ansässig. so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitige Einvernehmen." }, "pages": [ 6 ], "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche\nPerson in beiden Vertragstaaten ansässig. so regeln die\nzuständigen Behörden der Vertragstaaten die Frage in\ngegenseitige Einvernehmen." } ], "title": "Artikel 4" }, { "body_sha256": "1767d431c5c6dd19a66205e58ac55e45b88c70bc629e140aa0f9202c8c0eac63", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-de-treaty-row-024", "pdf-006-de-treaty-row-025", "pdf-006-de-treaty-row-026", "pdf-006-de-treaty-row-027" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.255, 313.364, 313.36461, 354.523 ], "first_line": "pdf-006-de-treaty-row-024", "last_line": "pdf-006-de-treaty-row-027", "source_page": 6 } ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebsiätie\" eine feste Geschaftseinrichtung, in der die\nTätigkeit des Unternehmens ganz oder teilweise ausgeübt\nwird." }, "pages": [ 6 ], "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck\n„Betriebsiätie\" eine feste Geschaftseinrichtung, in der die\nTätigkeit des Unternehmens ganz oder teilweise ausgeübt\nwird." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-de-treaty-row-028", "pdf-006-de-treaty-row-029", "pdf-006-de-treaty-row-030", "pdf-006-de-treaty-row-031", "pdf-006-de-treaty-row-032", "pdf-006-de-treaty-row-033", "pdf-006-de-treaty-row-034", "pdf-006-de-treaty-row-035" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.907, 355.255, 313.15026, 455.322 ], "first_line": "pdf-006-de-treaty-row-028", "last_line": "pdf-006-de-treaty-row-035", "source_page": 6 } ], "text": "(2) Der Ausdruck” „Beiriebstätte\" umfaßt insbesondere:\na) einen Ort der Leitung;\nd) eine Zweigniederlassung;\n©) eine Geschäftsstelle;\n4) eine Fabrikationsstatte;\n©) eine Werkstätte;\n1) ein Bergwerk, einen Steinbruch oder eine andere Stätte\nder Ausbeutung von Bodenschätzen." }, "pages": [ 6 ], "text": "(2) Der Ausdruck” „Beiriebstätte\" umfaßt insbesondere:\na) einen Ort der Leitung;\nd) eine Zweigniederlassung;\n©) eine Geschäftsstelle;\n4) eine Fabrikationsstatte;\n©) eine Werkstätte;\n1) ein Bergwerk, einen Steinbruch oder eine andere Stätte\nder Ausbeutung von Bodenschätzen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-de-treaty-row-036", "pdf-006-de-treaty-row-037", "pdf-006-de-treaty-row-038", "pdf-006-de-treaty-row-039", "pdf-006-de-treaty-row-040", "pdf-006-de-treaty-row-041", "pdf-006-de-treaty-row-042" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 94.909, 458.018, 313.86888, 554.813 ], "first_line": "pdf-006-de-treaty-row-036", "last_line": "pdf-006-de-treaty-row-042", "source_page": 6 } ], "text": "(3) Ungeachtet der Absätze 1 und 2 umfaßt der Aus-\ndruck „Betriebstätte” eine Bauausführung oder Montage\nnur dann, wenn deren Dauer überschreitet:\na) 6 Monate beim Einbau und bei der Montage von Be-\ntriebseinrichtungen und Maschinen einschließlich der\nzum Einbau notwendigen baulichen Nebenarbeiten;\nb) 3 Monate in allen anderen Fällen." }, "pages": [ 6 ], "text": "(3) Ungeachtet der Absätze 1 und 2 umfaßt der Aus-\ndruck „Betriebstätte” eine Bauausführung oder Montage\nnur dann, wenn deren Dauer überschreitet:\na) 6 Monate beim Einbau und bei der Montage von Be-\ntriebseinrichtungen und Maschinen einschließlich der\nzum Einbau notwendigen baulichen Nebenarbeiten;\nb) 3 Monate in allen anderen Fällen." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-de-treaty-row-043", "pdf-006-de-treaty-row-044", "pdf-006-de-treaty-row-045", "pdf-006-de-treaty-row-046", "pdf-006-de-treaty-row-047", "pdf-006-de-treaty-row-048", "pdf-006-de-treaty-row-049", "pdf-006-de-treaty-row-050", "pdf-006-de-treaty-row-051", "pdf-006-de-treaty-row-052", "pdf-006-de-treaty-row-053", "pdf-006-de-treaty-row-054", "pdf-006-de-treaty-row-055", "pdf-006-de-treaty-row-056", "pdf-006-de-treaty-row-057", "pdf-006-de-treaty-row-058", "pdf-006-de-treaty-row-059", "pdf-008-de-treaty-row-001", "pdf-008-de-treaty-row-002", "pdf-008-de-treaty-row-003", "pdf-008-de-treaty-row-004" ], "source_page": 6, "source_pages": [ 6, 8 ], "source_spans": [ { "bbox": [ 95.564, 557.509, 314.8364, 751.832 ], "first_line": "pdf-006-de-treaty-row-043", "last_line": "pdf-006-de-treaty-row-059", "source_page": 6 }, { "bbox": [ 102.763, 63.327, 309.4212, 104.486 ], "first_line": "pdf-008-de-treaty-row-001", "last_line": "pdf-008-de-treaty-row-004", "source_page": 8 } ], "text": "(4) Als .Betriebstatten* gelten nicht\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nb) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zur Lagerung, Ausstellung oder Aus-\nNieferung unterhalten werden;\n©) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen bearbeitet oder ver-\narbeitet zu werden;\n4) eine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\n©) eine feste Geschaftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten aus-\nzuüben, die vorbereitender Art sind oder eine Hilfs-\ntätigkeit darstellen." }, "pages": [ 6, 8 ], "text": "(4) Als .Betriebstatten* gelten nicht\na) Einrichtungen, die ausschließlich zur Lagerung, Aus-\nstellung oder Auslieferung von Gütern oder Waren\ndes Unternehmens benutzt werden;\nb) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zur Lagerung, Ausstellung oder Aus-\nNieferung unterhalten werden;\n©) Bestände von Gütern oder Waren des Unternehmens,\ndie ausschließlich zu dem Zweck unterhalten werden,\ndurch ein anderes Unternehmen bearbeitet oder ver-\narbeitet zu werden;\n4) eine feste Geschäftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen\nGüter oder Waren einzukaufen oder Informationen zu\nbeschaffen;\n©) eine feste Geschaftseinrichtung, die ausschließlich zu\ndem Zweck unterhalten wird, für das Unternehmen zu\nwerben, Informationen zu erteilen, wissenschaftliche\nForschung zu betreiben oder ähnliche Tätigkeiten aus-\nzuüben, die vorbereitender Art sind oder eine Hilfs-\ntätigkeit darstellen." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-de-treaty-row-005", "pdf-008-de-treaty-row-006", "pdf-008-de-treaty-row-007", "pdf-008-de-treaty-row-008", "pdf-008-de-treaty-row-009", "pdf-008-de-treaty-row-010", "pdf-008-de-treaty-row-011", "pdf-008-de-treaty-row-012", "pdf-008-de-treaty-row-013", "pdf-008-de-treaty-row-014", "pdf-008-de-treaty-row-015", "pdf-008-de-treaty-row-016", "pdf-008-de-treaty-row-017", "pdf-008-de-treaty-row-018", "pdf-008-de-treaty-row-019", "pdf-008-de-treaty-row-020", "pdf-008-de-treaty-row-021", "pdf-008-de-treaty-row-022", "pdf-008-de-treaty-row-023", "pdf-008-de-treaty-row-024" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 90.982, 104.564, 310.09061, 319.177 ], "first_line": "pdf-008-de-treaty-row-005", "last_line": "pdf-008-de-treaty-row-024", "source_page": 8 } ], "text": "(5) Ungeachtet des Absatzes 4 gilt eine Person — mit\nAusnahme eines unabhängigen Vertreters im Sinne des\nAbsatzes 6 —, die in einem Vertragstaat für ein Unter-\n‚nehmen des anderen Vertragstaates tätig ist, als eine\nin dem erstgenannten Staat gelegene Betriebstatte, wenn\na) die Person eine Vollmacht besitzt, fur das Unterneh-\nmen in diesem Vertragstaat Verträge abzuschließen,\nund diese Vollmacht dort gewöhnlich ausübt, es sei\ndenn, daß sich ihre Tatigkeit auf den Einkauf von\nGütern oder Waren für das Unternehmen beschränkt,\noder\nb) die Person in diesem Vertragstaat gewöhnlich Be-\nstände von Gütern oder Waren des Unternehmens\nunterhält, aus denen sie regelmäßig für das Unter«\nnehmen Güter oder Waren ausliefert, oder\n©) die Person in diesem Vertragstaat gewöhnlich Auf\nträge ausschließlich oder fast ausschließlich für das\nUnternehmen selbst oder für das Unternehmen und\nandere Unternehmen, die es beherrscht oder von denen\nes beherrscht wird, einholt" }, "pages": [ 8 ], "text": "(5) Ungeachtet des Absatzes 4 gilt eine Person — mit\nAusnahme eines unabhängigen Vertreters im Sinne des\nAbsatzes 6 —, die in einem Vertragstaat für ein Unter-\n‚nehmen des anderen Vertragstaates tätig ist, als eine\nin dem erstgenannten Staat gelegene Betriebstatte, wenn\na) die Person eine Vollmacht besitzt, fur das Unterneh-\nmen in diesem Vertragstaat Verträge abzuschließen,\nund diese Vollmacht dort gewöhnlich ausübt, es sei\ndenn, daß sich ihre Tatigkeit auf den Einkauf von\nGütern oder Waren für das Unternehmen beschränkt,\noder\nb) die Person in diesem Vertragstaat gewöhnlich Be-\nstände von Gütern oder Waren des Unternehmens\nunterhält, aus denen sie regelmäßig für das Unter«\nnehmen Güter oder Waren ausliefert, oder\n©) die Person in diesem Vertragstaat gewöhnlich Auf\nträge ausschließlich oder fast ausschließlich für das\nUnternehmen selbst oder für das Unternehmen und\nandere Unternehmen, die es beherrscht oder von denen\nes beherrscht wird, einholt" }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-de-treaty-row-025", "pdf-008-de-treaty-row-026", "pdf-008-de-treaty-row-027", "pdf-008-de-treaty-row-028", "pdf-008-de-treaty-row-029", "pdf-008-de-treaty-row-030", "pdf-008-de-treaty-row-031", "pdf-008-de-treaty-row-032", "pdf-008-de-treaty-row-033", "pdf-008-de-treaty-row-034", "pdf-008-de-treaty-row-035", "pdf-008-de-treaty-row-036" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 91.636, 319.909, 310.58205, 436.342 ], "first_line": "pdf-008-de-treaty-row-025", "last_line": "pdf-008-de-treaty-row-036", "source_page": 8 } ], "text": "(6) Ein Unternehmen eines Vertragstaates wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionar oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätigkeit\nhandeln. Dies gilt nicht, wenn der Makler oder Vertreter\nin dem anderen Staat eine in Absatz 5 genannte Tatig\nkeit ausschließlich oder fast ausschließlich für das Unter-\nnehmen selbst oder für das Unternehmen und andere\nUnternehmen ausübt, die es beherrscht oder von denen\nes beherrscht wird." }, "pages": [ 8 ], "text": "(6) Ein Unternehmen eines Vertragstaates wird nicht\nschon deshalb so behandelt, als habe es eine Betrieb-\nstätte in dem anderen Vertragstaat, weil es dort seine\nTätigkeit durch einen Makler, Kommissionar oder einen\nanderen unabhängigen Vertreter ausübt, sofern diese\nPersonen im Rahmen ihrer ordentlichen Geschäftstätigkeit\nhandeln. Dies gilt nicht, wenn der Makler oder Vertreter\nin dem anderen Staat eine in Absatz 5 genannte Tatig\nkeit ausschließlich oder fast ausschließlich für das Unter-\nnehmen selbst oder für das Unternehmen und andere\nUnternehmen ausübt, die es beherrscht oder von denen\nes beherrscht wird." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-008-de-treaty-row-037", "pdf-008-de-treaty-row-038", "pdf-008-de-treaty-row-039", "pdf-008-de-treaty-row-040", "pdf-008-de-treaty-row-041", "pdf-008-de-treaty-row-042", "pdf-008-de-treaty-row-043" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 92.292, 436.418, 311.23823, 506.377 ], "first_line": "pdf-008-de-treaty-row-037", "last_line": "pdf-008-de-treaty-row-043", "source_page": 8 } ], "text": "(7) Allein dadurch, daß eine in einem Vertragstaat\nansässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem ande-\nren Vertragstaat ansässig ist oder dort (entweder durch\neine Betriebstätte oder in anderer Weise) ihre Tätigkeit\nausübt, wird eine der beiden Gesellschaften nicht zur\nBetriebstätte der anderen." }, "pages": [ 8 ], "text": "(7) Allein dadurch, daß eine in einem Vertragstaat\nansässige Gesellschaft eine Gesellschaft beherrscht oder\nvon einer Gesellschaft beherrscht wird, die in dem ande-\nren Vertragstaat ansässig ist oder dort (entweder durch\neine Betriebstätte oder in anderer Weise) ihre Tätigkeit\nausübt, wird eine der beiden Gesellschaften nicht zur\nBetriebstätte der anderen." } ], "title": "Artikel 5" }, { "body_sha256": "647edec777f976b91ccbdacc3bc56c3b417153de22ceb256024f2fa582d9bed9", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-de-treaty-row-045", "pdf-008-de-treaty-row-046", "pdf-008-de-treaty-row-047" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 92.291, 542.455, 311.99958, 573.796 ], "first_line": "pdf-008-de-treaty-row-045", "last_line": "pdf-008-de-treaty-row-047", "source_page": 8 } ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, "pages": [ 8 ], "text": "(1) Einkünfte aus unbeweglichem Vermögen können in\ndem Vertragstaat besteuert werden, in dem dieses Ver-\nmögen liegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-de-treaty-row-048", "pdf-008-de-treaty-row-049", "pdf-008-de-treaty-row-050", "pdf-008-de-treaty-row-051", "pdf-008-de-treaty-row-052", "pdf-008-de-treaty-row-053", "pdf-008-de-treaty-row-054", "pdf-008-de-treaty-row-055", "pdf-008-de-treaty-row-056", "pdf-008-de-treaty-row-057", "pdf-008-de-treaty-row-058", "pdf-008-de-treaty-row-059" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 92.945, 574.527, 311.5644, 691.614 ], "first_line": "pdf-008-de-treaty-row-048", "last_line": "pdf-008-de-treaty-row-059", "source_page": 8 } ], "text": "(2) Der Ausdruck ,unbewegliches Vermögen\" bestimmt\nsich nach dem Recht des Vertragstaates, in dem das Ver-\nmögen liegt. Der Ausdruck umfaßt in jedem Fall das\nZubehör zum unbeweglichen Vermögen, das lebende und\ntote Inventar land- und forstwirtschaftlicher Betriebe, die\nRechte, auf die die Vorschriften des Privatrechts über\nGrundstücke Anwendung finden, die Nutzungsrechte an\nunbeweglichem Vermögen sowie die Rechte auf veränder-\nliche oder feste Vergütungen für die Ausbeutung oder das\nRecht auf Ausbeutung von Mineralvorkommen, Quellen\nund anderen Bodenschätzen; Schiffe und Luftfahrzeuge\ngelten nicht als unbewegliches Vermögen." }, "pages": [ 8 ], "text": "(2) Der Ausdruck ,unbewegliches Vermögen\" bestimmt\nsich nach dem Recht des Vertragstaates, in dem das Ver-\nmögen liegt. Der Ausdruck umfaßt in jedem Fall das\nZubehör zum unbeweglichen Vermögen, das lebende und\ntote Inventar land- und forstwirtschaftlicher Betriebe, die\nRechte, auf die die Vorschriften des Privatrechts über\nGrundstücke Anwendung finden, die Nutzungsrechte an\nunbeweglichem Vermögen sowie die Rechte auf veränder-\nliche oder feste Vergütungen für die Ausbeutung oder das\nRecht auf Ausbeutung von Mineralvorkommen, Quellen\nund anderen Bodenschätzen; Schiffe und Luftfahrzeuge\ngelten nicht als unbewegliches Vermögen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-de-treaty-row-060", "pdf-008-de-treaty-row-061", "pdf-008-de-treaty-row-062" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 93.601, 691.691, 311.12905, 723.686 ], "first_line": "pdf-008-de-treaty-row-060", "last_line": "pdf-008-de-treaty-row-062", "source_page": 8 } ], "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren\nNutzung, der Vermietung oder Verpachtung sowie jeder\nanderen Art der Nutzung unbeweglichen Vermögens." }, "pages": [ 8 ], "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren\nNutzung, der Vermietung oder Verpachtung sowie jeder\nanderen Art der Nutzung unbeweglichen Vermögens." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-de-treaty-row-063", "pdf-008-de-treaty-row-064" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 93.602, 724.418, 311.72924, 747.249 ], "first_line": "pdf-008-de-treaty-row-063", "last_line": "pdf-008-de-treaty-row-064", "source_page": 8 } ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbewegliciem Vermögen eines Unternehmens." }, "pages": [ 8 ], "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus\nunbewegliciem Vermögen eines Unternehmens." } ], "title": "Artikel 6" }, { "body_sha256": "ef62853f7e464e72e594b9dd7df2d1e20afde2df36ed34260a9b2778682e03fc", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-de-treaty-row-002", "pdf-010-de-treaty-row-003", "pdf-010-de-treaty-row-004", "pdf-010-de-treaty-row-005", "pdf-010-de-treaty-row-006", "pdf-010-de-treaty-row-007", "pdf-010-de-treaty-row-008", "pdf-010-de-treaty-row-009" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 92.941, 79.036, 312.8676, 157.504 ], "first_line": "pdf-010-de-treaty-row-002", "last_line": "pdf-010-de-treaty-row-009", "source_page": 10 } ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\nkönnen nur in diesem Staat besteuert werden, es sei denn,\ndaß das Unternehmen seine Tätigkeit im anderen Ver-\ntragstaat durch eine dort gelegene Betriebstatte ausübt.\nUbt das Unternehmen seine Tatigkeit in dieser Weise\naus, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstatte zugerechnet werden können," }, "pages": [ 10 ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\nkönnen nur in diesem Staat besteuert werden, es sei denn,\ndaß das Unternehmen seine Tätigkeit im anderen Ver-\ntragstaat durch eine dort gelegene Betriebstatte ausübt.\nUbt das Unternehmen seine Tatigkeit in dieser Weise\naus, so können die Gewinne des Unternehmens in dem\nanderen Staat besteuert werden, jedoch nur insoweit, als\nsie dieser Betriebstatte zugerechnet werden können," }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-de-treaty-row-010", "pdf-010-de-treaty-row-011", "pdf-010-de-treaty-row-012", "pdf-010-de-treaty-row-013", "pdf-010-de-treaty-row-014", "pdf-010-de-treaty-row-015", "pdf-010-de-treaty-row-016", "pdf-010-de-treaty-row-017", "pdf-010-de-treaty-row-018" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 92.945, 158.236, 313.03459, 245.868 ], "first_line": "pdf-010-de-treaty-row-010", "last_line": "pdf-010-de-treaty-row-018", "source_page": 10 } ], "text": "(2) Ubt ein Unternehmen eines Vertragstaates seine\nTätigkeit in dem anderen Vertragstaat durch eine dort\ngelegene Betriebstätte aus, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingungen\nals selbständiges Unternehmen ausgeübt hätte und im\nVerkehr mit dem Unternehmen, dessen Betriebstätte sie\nist, völlig unabhängig gewesen ware" }, "pages": [ 10 ], "text": "(2) Ubt ein Unternehmen eines Vertragstaates seine\nTätigkeit in dem anderen Vertragstaat durch eine dort\ngelegene Betriebstätte aus, so sind in jedem Vertragstaat\ndieser Betriebstätte die Gewinne zuzurechnen, die sie\nhätte erzielen können, wenn sie eine gleiche oder ähn-\nliche Tätigkeit unter gleichen oder ähnlichen Bedingungen\nals selbständiges Unternehmen ausgeübt hätte und im\nVerkehr mit dem Unternehmen, dessen Betriebstätte sie\nist, völlig unabhängig gewesen ware" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-de-treaty-row-019", "pdf-010-de-treaty-row-020", "pdf-010-de-treaty-row-021", "pdf-010-de-treaty-row-022", "pdf-010-de-treaty-row-023", "pdf-010-de-treaty-row-024" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 93.6, 255.764, 312.96838, 315.905 ], "first_line": "pdf-010-de-treaty-row-019", "last_line": "pdf-010-de-treaty-row-024", "source_page": 10 } ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte\nwerden die für diese Betriebstatte entstandenen Aufwen-\ndungen, einschließlich der Geschäftsführungs- und allge-\nmeinen Verwaltungskosten, zum Abzug zugelassen, gleich-\ngültig, ob sie in dem Staat, in dem die Betriebstätte liegt,\noder anderswo entstanden sind." }, "pages": [ 10 ], "text": "(3) Bei der Ermittlung der Gewinne einer Betriebstätte\nwerden die für diese Betriebstatte entstandenen Aufwen-\ndungen, einschließlich der Geschäftsführungs- und allge-\nmeinen Verwaltungskosten, zum Abzug zugelassen, gleich-\ngültig, ob sie in dem Staat, in dem die Betriebstätte liegt,\noder anderswo entstanden sind." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-de-treaty-row-025", "pdf-010-de-treaty-row-026", "pdf-010-de-treaty-row-027" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.255, 327.109, 312.35036, 357.795 ], "first_line": "pdf-010-de-treaty-row-025", "last_line": "pdf-010-de-treaty-row-027", "source_page": 10 } ], "text": "(4) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte kein\nGewinn zugerechnet," }, "pages": [ 10 ], "text": "(4) Auf Grund des bloßen Einkaufs von Gütern oder\nWaren für das Unternehmen wird einer Betriebstätte kein\nGewinn zugerechnet," }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-010-de-treaty-row-028", "pdf-010-de-treaty-row-029", "pdf-010-de-treaty-row-030", "pdf-010-de-treaty-row-031" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.254, 368.345, 313.5264, 409.504 ], "first_line": "pdf-010-de-treaty-row-028", "last_line": "pdf-010-de-treaty-row-031", "source_page": 10 } ], "text": "(5) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be\nstimmungen dieses Artikels nicht berührt." }, "pages": [ 10 ], "text": "(5) Gehören zu den Gewinnen Einkünfte, die in ande-\nren Artikeln dieses Abkommens behandelt werden, so\nwerden die Bestimmungen jener Artikel durch die Be\nstimmungen dieses Artikels nicht berührt." } ], "title": "Artikel 7" }, { "body_sha256": "fd410523364b68a1c2d4c441236f91da0c72f542f49fc76b2252ebe341986ea7", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-de-treaty-row-033", "pdf-010-de-treaty-row-034", "pdf-010-de-treaty-row-035" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.255, 433.145, 312.5881, 465.14 ], "first_line": "pdf-010-de-treaty-row-033", "last_line": "pdf-010-de-treaty-row-035", "source_page": 10 } ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\naus dem Betrieb von Luftfahrzeugen im internationalen\nVerkehr können nur in diesem Staat besteuert werden," }, "pages": [ 10 ], "text": "(1) Gewinne eines Unternehmens eines Vertragstaates\naus dem Betrieb von Luftfahrzeugen im internationalen\nVerkehr können nur in diesem Staat besteuert werden," }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-de-treaty-row-036", "pdf-010-de-treaty-row-037", "pdf-010-de-treaty-row-038", "pdf-010-de-treaty-row-039", "pdf-010-de-treaty-row-040" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.253, 465.218, 313.03524, 516.195 ], "first_line": "pdf-010-de-treaty-row-036", "last_line": "pdf-010-de-treaty-row-040", "source_page": 10 } ], "text": "(2) Kann ein Unternehmen eines Vertragstaates, das\nSeeschiffe im internationalen Verkehr betreibt, in Uber-\neinstimmung mit Artikel 7 in dem anderen Vertragstaat\nbesteuert werden, so wird die Steuer in diesem anderen\nStaat um 50 vom Hundert ermäßigt." }, "pages": [ 10 ], "text": "(2) Kann ein Unternehmen eines Vertragstaates, das\nSeeschiffe im internationalen Verkehr betreibt, in Uber-\neinstimmung mit Artikel 7 in dem anderen Vertragstaat\nbesteuert werden, so wird die Steuer in diesem anderen\nStaat um 50 vom Hundert ermäßigt." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-de-treaty-row-041", "pdf-010-de-treaty-row-042", "pdf-010-de-treaty-row-043", "pdf-010-de-treaty-row-044" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.907, 516.927, 313.13272, 558.086 ], "first_line": "pdf-010-de-treaty-row-041", "last_line": "pdf-010-de-treaty-row-044", "source_page": 10 } ], "text": "(3) Die Absätze 1 und 2 gelten entsprechend für Ge-\nwinne aus Beteiligungen dieser Unternehmen der See-\nschiffahrt oder Luftfahrt an einem Pool oder an einer\nBetriebsgemeinschaft." }, "pages": [ 10 ], "text": "(3) Die Absätze 1 und 2 gelten entsprechend für Ge-\nwinne aus Beteiligungen dieser Unternehmen der See-\nschiffahrt oder Luftfahrt an einem Pool oder an einer\nBetriebsgemeinschaft." } ], "title": "Artikel 8" }, { "body_sha256": "13520197b06637c1d2dc38a6178529540b9e1f2b1d72114852c1577abb09bc6c", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-010-de-treaty-row-046", "pdf-010-de-treaty-row-047", "pdf-010-de-treaty-row-048", "pdf-010-de-treaty-row-049", "pdf-010-de-treaty-row-050", "pdf-010-de-treaty-row-051", "pdf-010-de-treaty-row-052", "pdf-010-de-treaty-row-053", "pdf-010-de-treaty-row-054", "pdf-010-de-treaty-row-055", "pdf-010-de-treaty-row-056", "pdf-010-de-treaty-row-057", "pdf-010-de-treaty-row-058", "pdf-010-de-treaty-row-059", "pdf-010-de-treaty-row-060", "pdf-010-de-treaty-row-061", "pdf-010-de-treaty-row-062", "pdf-010-de-treaty-row-063" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 94.908, 577.146, 314.50858, 759.031 ], "first_line": "pdf-010-de-treaty-row-046", "last_line": "pdf-010-de-treaty-row-063", "source_page": 10 } ], "text": "Wenn\na) ein Unternehmen eines Vertragstaates unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen Ver-\ntragstaates beteiligt ist, oder\n) dieselben Personen unmittelbar oder mittelbar an der\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaates und eines Unter-\nnehmens des anderen Vertragstaates beteiligt sind,\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt werden,\ndie von denen abweichen, die unabhängige Unternehmen\nmiteinander vereinbaren würden, so dürfen die Gewinne,\ndie eines der Unternehmen ohne diese Bedingungen er-\nzielt hätte, wegen dieser Bedingungen aber nicht erzielt\nhat, den Gewinnen dieses Unternehmens zugerechnet und\nentsprechend besteuert werden." }, "pages": [ 10 ], "text": "Wenn\na) ein Unternehmen eines Vertragstaates unmittelbar\noder mittelbar an der Geschäftsleitung, der Kontrolle\noder am Kapital eines Unternehmens des anderen Ver-\ntragstaates beteiligt ist, oder\n) dieselben Personen unmittelbar oder mittelbar an der\nGeschäftsleitung, der Kontrolle oder am Kapital eines\nUnternehmens eines Vertragstaates und eines Unter-\nnehmens des anderen Vertragstaates beteiligt sind,\nund in diesen Fällen zwischen den beiden Unternehmen\nhinsichtlich ihrer kaufmännischen oder finanziellen Be-\nziehungen Bedingungen vereinbart oder auferlegt werden,\ndie von denen abweichen, die unabhängige Unternehmen\nmiteinander vereinbaren würden, so dürfen die Gewinne,\ndie eines der Unternehmen ohne diese Bedingungen er-\nzielt hätte, wegen dieser Bedingungen aber nicht erzielt\nhat, den Gewinnen dieses Unternehmens zugerechnet und\nentsprechend besteuert werden." } ], "title": "Artikel 9" }, { "body_sha256": "950cbe94083c302f6b68bab80fb036eb90e092cbf6c6c2dfead874c4fdc631bf", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-de-treaty-row-002", "pdf-012-de-treaty-row-003", "pdf-012-de-treaty-row-004", "pdf-012-de-treaty-row-005" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 94.906, 71.182, 314.1826, 112.995 ], "first_line": "pdf-012-de-treaty-row-002", "last_line": "pdf-012-de-treaty-row-005", "source_page": 12 } ], "text": "(1) Dividenden, die eine in einem Vertragstaat an-\nsassige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem andern ı Staat be\nsteuert werden." }, "pages": [ 12 ], "text": "(1) Dividenden, die eine in einem Vertragstaat an-\nsassige Gesellschaft an eine in dem anderen Vertragstaat\nansässige Person zahlt, können in dem andern ı Staat be\nsteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-de-treaty-row-006", "pdf-012-de-treaty-row-007", "pdf-012-de-treaty-row-008", "pdf-012-de-treaty-row-009", "pdf-012-de-treaty-row-010", "pdf-012-de-treaty-row-011", "pdf-012-de-treaty-row-012", "pdf-012-de-treaty-row-013", "pdf-012-de-treaty-row-014", "pdf-012-de-treaty-row-015", "pdf-012-de-treaty-row-016", "pdf-012-de-treaty-row-017", "pdf-012-de-treaty-row-018", "pdf-012-de-treaty-row-019", "pdf-012-de-treaty-row-020", "pdf-012-de-treaty-row-021", "pdf-012-de-treaty-row-022", "pdf-012-de-treaty-row-023", "pdf-012-de-treaty-row-024", "pdf-012-de-treaty-row-025", "pdf-012-de-treaty-row-026", "pdf-012-de-treaty-row-027", "pdf-012-de-treaty-row-028", "pdf-012-de-treaty-row-029", "pdf-012-de-treaty-row-030", "pdf-012-de-treaty-row-031" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 94.909, 115.691, 315.2831, 400.341 ], "first_line": "pdf-012-de-treaty-row-006", "last_line": "pdf-012-de-treaty-row-031", "source_page": 12 } ], "text": "(2) Diese Dividenden können jedoch in dem Vertrag.\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, besteuert werden, doch darf\n4) die thailändische Steuer\n1.20 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, wenn die die Dividenden zahlende Ge-\nsellschaft ein „industrielles Unternehmen“ betreibt\noder wenn der Empfänger der Dividenden eine in\nder Bundesrepublik ansässige Gesellschaft ist, der\nmindestens 25 v.H. der stimmberechtigten Anteile\nder die Dividenden zahlenden Gesellschaft gehören;\n2. 15 v.H. des Bruttobetrages der Divide den nicht\nübersteigen, wenn die die Dividenden zahlende Ge-\nsellschaft ein „industrielles Unternehmen“ betreibt\nund der Empfänger der Dividenden eine in der\nBundesrepublik ansässige Gesellschaft ist, der min-\ndestens 25 v.H. der stimmberechtigten Anteile der\nerstgenannten Gesellschaft gehören;\nv die deutsche Steuer\n1.20 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, es sei denn, daß Unterabsatz 2 anzu-\n2. 15 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, wenn der Empfänger der Dividenden\neine in Thailand ansässige Gesellschaft ist, der\nmindestens 25 v.H. der stimmberechtigten Anteile\nder die Dividenden zahlenden Gesellschaft gehören," }, "pages": [ 12 ], "text": "(2) Diese Dividenden können jedoch in dem Vertrag.\nstaat, in dem die die Dividenden zahlende Gesellschaft\nansässig ist, besteuert werden, doch darf\n4) die thailändische Steuer\n1.20 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, wenn die die Dividenden zahlende Ge-\nsellschaft ein „industrielles Unternehmen“ betreibt\noder wenn der Empfänger der Dividenden eine in\nder Bundesrepublik ansässige Gesellschaft ist, der\nmindestens 25 v.H. der stimmberechtigten Anteile\nder die Dividenden zahlenden Gesellschaft gehören;\n2. 15 v.H. des Bruttobetrages der Divide den nicht\nübersteigen, wenn die die Dividenden zahlende Ge-\nsellschaft ein „industrielles Unternehmen“ betreibt\nund der Empfänger der Dividenden eine in der\nBundesrepublik ansässige Gesellschaft ist, der min-\ndestens 25 v.H. der stimmberechtigten Anteile der\nerstgenannten Gesellschaft gehören;\nv die deutsche Steuer\n1.20 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, es sei denn, daß Unterabsatz 2 anzu-\n2. 15 v.H. des Bruttobetrages der Dividenden nicht\nübersteigen, wenn der Empfänger der Dividenden\neine in Thailand ansässige Gesellschaft ist, der\nmindestens 25 v.H. der stimmberechtigten Anteile\nder die Dividenden zahlenden Gesellschaft gehören," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-de-treaty-row-032", "pdf-012-de-treaty-row-033", "pdf-012-de-treaty-row-034", "pdf-012-de-treaty-row-035", "pdf-012-de-treaty-row-036", "pdf-012-de-treaty-row-037", "pdf-012-de-treaty-row-038", "pdf-012-de-treaty-row-039", "pdf-012-de-treaty-row-040", "pdf-012-de-treaty-row-041", "pdf-012-de-treaty-row-042", "pdf-012-de-treaty-row-044", "pdf-012-de-treaty-row-045", "pdf-012-de-treaty-row-046", "pdf-012-de-treaty-row-047" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 96.218, 405.655, 315.65424, 567.904 ], "first_line": "pdf-012-de-treaty-row-032", "last_line": "pdf-012-de-treaty-row-047", "source_page": 12 } ], "text": "(9) Ungeachtet des Absatzes 2 darf die Steuer, die ein\nVertragstaat von den Dividenden einer in diesem Staat\nansässigen Gesellschaft erhebt, über die in Absatz 2 an-\ngegebenen Sätze hinausgehen, jedoch 25 v.H. des Brutto-\nbetrages der Dividenden nicht übersteigen. wenn\na) dieser Staat die Körperschaftsteuer von den ausge-\nschutteten Gewinnen zu einem niedrigeren Vomhun-\ndertsatz als von den nicht ausgeschutteten Gewinnen\nerhebt und der Unterschied zwischen diesen beiden\nSätzen 20 Punkte oder mehr beträgt, und\n>) die Dividenden von einer in diesem Staat ansässigen\nGesellschaft an eine in dem anderen Staat ansässige\nGesellschaft gezahlt werden, der mindestens 25 v.H.\nder stimmberechtigten Anteile der erstgenannten Ge-\nsellschaft gehören." }, "pages": [ 12 ], "text": "(9) Ungeachtet des Absatzes 2 darf die Steuer, die ein\nVertragstaat von den Dividenden einer in diesem Staat\nansässigen Gesellschaft erhebt, über die in Absatz 2 an-\ngegebenen Sätze hinausgehen, jedoch 25 v.H. des Brutto-\nbetrages der Dividenden nicht übersteigen. wenn\na) dieser Staat die Körperschaftsteuer von den ausge-\nschutteten Gewinnen zu einem niedrigeren Vomhun-\ndertsatz als von den nicht ausgeschutteten Gewinnen\nerhebt und der Unterschied zwischen diesen beiden\nSätzen 20 Punkte oder mehr beträgt, und\n>) die Dividenden von einer in diesem Staat ansässigen\nGesellschaft an eine in dem anderen Staat ansässige\nGesellschaft gezahlt werden, der mindestens 25 v.H.\nder stimmberechtigten Anteile der erstgenannten Ge-\nsellschaft gehören." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-012-de-treaty-row-048", "pdf-012-de-treaty-row-049", "pdf-012-de-treaty-row-050", "pdf-012-de-treaty-row-051", "pdf-012-de-treaty-row-052", "pdf-012-de-treaty-row-053", "pdf-012-de-treaty-row-054", "pdf-012-de-treaty-row-055", "pdf-012-de-treaty-row-056", "pdf-012-de-treaty-row-057", "pdf-012-de-treaty-row-058", "pdf-012-de-treaty-row-059", "pdf-012-de-treaty-row-060", "pdf-012-de-treaty-row-061", "pdf-012-de-treaty-row-062", "pdf-014-de-treaty-row-001", "pdf-014-de-treaty-row-002", "pdf-014-de-treaty-row-003", "pdf-014-de-treaty-row-004", "pdf-014-de-treaty-row-005", "pdf-014-de-treaty-row-006", "pdf-014-de-treaty-row-007" ], "source_page": 12, "source_pages": [ 12, 14 ], "source_spans": [ { "bbox": [ 96.873, 574.527, 316.81581, 749.867 ], "first_line": "pdf-012-de-treaty-row-048", "last_line": "pdf-012-de-treaty-row-062", "source_page": 12 }, { "bbox": [ 100.8, 61.364, 307.07768, 132.632 ], "first_line": "pdf-014-de-treaty-row-001", "last_line": "pdf-014-de-treaty-row-007", "source_page": 14 } ], "text": "(4) In diesem Artikel bedeutet\na) der Ausdruck „Dividenden“ Einkünfte aus Aktien und\naus sonstigen Gesellschaftsanteilen stammende Ein-\nkünfte, die nach dem Steuerrecht des Staates, in dem\ndie ausschüttende Gesellschaft ansässig ist, den Ein-\nkünften aus Aktien gleichgestellt sind;\n») der Ausdruck „industrielles Unternehmen“\n1. Unternehmen, die befaßt sind mit.\ni) der Herstellung, Montage und der Bearbeitung\nund Verarbeitung,\ni) dem Hoch, Tief- und Schiftsbau,\nili) der Erzeugung von Strom, Wasserkraft, Gas so-\nwie der Wasserversorgung oder\niv) der Landwirtschaft, Forstwirtschaft, Fischerei und\nPlantagenwirtschaft, und\n2 sonstige Unternehmen, denen die nach den thailan:\ndischen Gesetzen über die Förderung industrieller\nInvestitionen gewährten Vergünstigungen zustehen,\nund\n3 sonstige Unternehmen, die für die Zwecke dieses\nArtikels von der zuständigen Behörde Thailands\nzum „industriellen Unternehmen” erklärt werden." }, "pages": [ 12, 14 ], "text": "(4) In diesem Artikel bedeutet\na) der Ausdruck „Dividenden“ Einkünfte aus Aktien und\naus sonstigen Gesellschaftsanteilen stammende Ein-\nkünfte, die nach dem Steuerrecht des Staates, in dem\ndie ausschüttende Gesellschaft ansässig ist, den Ein-\nkünften aus Aktien gleichgestellt sind;\n») der Ausdruck „industrielles Unternehmen“\n1. Unternehmen, die befaßt sind mit.\ni) der Herstellung, Montage und der Bearbeitung\nund Verarbeitung,\ni) dem Hoch, Tief- und Schiftsbau,\nili) der Erzeugung von Strom, Wasserkraft, Gas so-\nwie der Wasserversorgung oder\niv) der Landwirtschaft, Forstwirtschaft, Fischerei und\nPlantagenwirtschaft, und\n2 sonstige Unternehmen, denen die nach den thailan:\ndischen Gesetzen über die Förderung industrieller\nInvestitionen gewährten Vergünstigungen zustehen,\nund\n3 sonstige Unternehmen, die für die Zwecke dieses\nArtikels von der zuständigen Behörde Thailands\nzum „industriellen Unternehmen” erklärt werden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-014-de-treaty-row-008", "pdf-014-de-treaty-row-009", "pdf-014-de-treaty-row-010", "pdf-014-de-treaty-row-011", "pdf-014-de-treaty-row-012", "pdf-014-de-treaty-row-013", "pdf-014-de-treaty-row-014", "pdf-014-de-treaty-row-015", "pdf-014-de-treaty-row-016" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 89.017, 134.018, 308.12661, 222.959 ], "first_line": "pdf-014-de-treaty-row-008", "last_line": "pdf-014-de-treaty-row-016", "source_page": 14 } ], "text": "(5) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der Divi-\ndenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine Be:\ntriebstatte hat und die Beteiligung, für die die Dividenden\ngezahlt werden, tatsächlich zu dieser Betriebstatte gehört,\nsofern die Dividenden nach dem Recht des anderen Staa:\ntes als Teil der Gewinne der Betriebstätte besteuert wer-\nden" }, "pages": [ 14 ], "text": "(5) Die Absätze 1 bis 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der Divi-\ndenden in dem anderen Vertragstaat, in dem die die\nDividenden zahlende Gesellschaft ansässig ist, eine Be:\ntriebstatte hat und die Beteiligung, für die die Dividenden\ngezahlt werden, tatsächlich zu dieser Betriebstatte gehört,\nsofern die Dividenden nach dem Recht des anderen Staa:\ntes als Teil der Gewinne der Betriebstätte besteuert wer-\nden" }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-014-de-treaty-row-017", "pdf-014-de-treaty-row-018", "pdf-014-de-treaty-row-019", "pdf-014-de-treaty-row-020", "pdf-014-de-treaty-row-021", "pdf-014-de-treaty-row-022", "pdf-014-de-treaty-row-023", "pdf-014-de-treaty-row-024", "pdf-014-de-treaty-row-025", "pdf-014-de-treaty-row-026" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 89.672, 222.382, 308.72658, 321.142 ], "first_line": "pdf-014-de-treaty-row-017", "last_line": "pdf-014-de-treaty-row-026", "source_page": 14 } ], "text": "(6) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen\nVertragstaat, so darf dieser andere Staat weder die\nDividenden besteuern, die die Gesellschaft an nicht in\ndiesem anderen Staat ansässige Personen zahlt, noch\nGewinne der Gesellschaft einer Steuer für nichtausge-\nschuttete Gewinne unterwerfen, selbst wenn die gezahlten\nDividenden oder die nichtausgeschütteten Gevinne ganz\noder teilweise aus in dem anderen Staat erzielten Ge-\nwinnen oder Einkünften bestehen." }, "pages": [ 14 ], "text": "(6) Bezieht eine in einem Vertragstaat ansässige Ge-\nsellschaft Gewinne oder Einkünfte aus dem anderen\nVertragstaat, so darf dieser andere Staat weder die\nDividenden besteuern, die die Gesellschaft an nicht in\ndiesem anderen Staat ansässige Personen zahlt, noch\nGewinne der Gesellschaft einer Steuer für nichtausge-\nschuttete Gewinne unterwerfen, selbst wenn die gezahlten\nDividenden oder die nichtausgeschütteten Gevinne ganz\noder teilweise aus in dem anderen Staat erzielten Ge-\nwinnen oder Einkünften bestehen." } ], "title": "Artikel 10" }, { "body_sha256": "fb96eb4493cfe29b3a53aa08de3ff6bce3c649fb890fcde30febba1dccab02fc", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-de-treaty-row-028", "pdf-014-de-treaty-row-029", "pdf-014-de-treaty-row-030", "pdf-014-de-treaty-row-031" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.324, 343.473, 307.63625, 384.632 ], "first_line": "pdf-014-de-treaty-row-028", "last_line": "pdf-014-de-treaty-row-031", "source_page": 14 } ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nan eine in dem anderen Vertragstaat ansässige Person\ngezahlt werden. können in dem anderen Staat besteuert\nwerden" }, "pages": [ 14 ], "text": "(1) Zinsen, die aus einem Vertragstaat stammen und\nan eine in dem anderen Vertragstaat ansässige Person\ngezahlt werden. können in dem anderen Staat besteuert\nwerden" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-de-treaty-row-032", "pdf-014-de-treaty-row-033", "pdf-014-de-treaty-row-034", "pdf-014-de-treaty-row-035" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.326, 385.364, 308.45424, 426.523 ], "first_line": "pdf-014-de-treaty-row-032", "last_line": "pdf-014-de-treaty-row-035", "source_page": 14 } ], "text": "2) Die Zinsen können auch in dem Vertragstaat, aus\ndem sie stammen, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber 25 v.H. des Bruttobetrags\nder Zinsen nicht übersteigen." }, "pages": [ 14 ], "text": "2) Die Zinsen können auch in dem Vertragstaat, aus\ndem sie stammen, nach dem Recht dieses Staates besteuert\nwerden; die Steuer darf aber 25 v.H. des Bruttobetrags\nder Zinsen nicht übersteigen." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-de-treaty-row-036", "pdf-014-de-treaty-row-037", "pdf-014-de-treaty-row-038", "pdf-014-de-treaty-row-039", "pdf-014-de-treaty-row-040", "pdf-014-de-treaty-row-041", "pdf-014-de-treaty-row-042", "pdf-014-de-treaty-row-043" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 89.672, 427.255, 309.59865, 507.687 ], "first_line": "pdf-014-de-treaty-row-036", "last_line": "pdf-014-de-treaty-row-043", "source_page": 14 } ], "text": "(3) Ungeachtet des Absatzes 2 darf die Steuer eines\nVertragstaates von den Zinsen 10 v.H. des Bruttobetrags\nder Zinsen nicht übersteigen, wenn die Zinsen einem\nGeldinstitut (einschließlich einer Versicherungsgesell-\nschaft) zuflieBen, das eine Gesellschaft des anderen Ver-\ntragstaates ist und von einem „industriellen Unterneh-\nmen” im Sinne von Artikel 10 Absatz 4 Buchstabe b\ngezahlt werden." }, "pages": [ 14 ], "text": "(3) Ungeachtet des Absatzes 2 darf die Steuer eines\nVertragstaates von den Zinsen 10 v.H. des Bruttobetrags\nder Zinsen nicht übersteigen, wenn die Zinsen einem\nGeldinstitut (einschließlich einer Versicherungsgesell-\nschaft) zuflieBen, das eine Gesellschaft des anderen Ver-\ntragstaates ist und von einem „industriellen Unterneh-\nmen” im Sinne von Artikel 10 Absatz 4 Buchstabe b\ngezahlt werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-014-de-treaty-row-044", "pdf-014-de-treaty-row-045", "pdf-014-de-treaty-row-046", "pdf-014-de-treaty-row-047", "pdf-014-de-treaty-row-048", "pdf-014-de-treaty-row-049", "pdf-014-de-treaty-row-050", "pdf-014-de-treaty-row-051", "pdf-014-de-treaty-row-052", "pdf-014-de-treaty-row-053", "pdf-014-de-treaty-row-054", "pdf-014-de-treaty-row-055", "pdf-014-de-treaty-row-056", "pdf-014-de-treaty-row-057" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.327, 507.109, 309.27123, 677.868 ], "first_line": "pdf-014-de-treaty-row-044", "last_line": "pdf-014-de-treaty-row-057", "source_page": 14 } ], "text": "(4) Ungeachtet der Absätze 2 und 3 sind die aus einem\nVertragstaat stammenden Zinsen in diesem Staat von\nder Steuer befreit, wenn die Zinsen zufließen:\na) dem anderen Vertragstaat, einem seiner Länder oder\neiner seiner Gebietskörperschaften, oder\nd) einem Geldinstitut, das ganz im Eigentum des anderen\nVertragstaates, eines seiner Länder oder einer seiner\nGebietskörperschaften steht, insbesondere auf seiten\nder Bundesrepublik der Deutschen Bundesbank oder\nder Kreditanstalt für Wiederaufbau und auf seiten\nThailands der Bank of Thailand, oder\n©) einer in dem anderen Vertragstaat ansässigen Person\naus Schuldverschreibungen, welche die Regierung des\nerstgenannten Staates ausgegeben hat." }, "pages": [ 14 ], "text": "(4) Ungeachtet der Absätze 2 und 3 sind die aus einem\nVertragstaat stammenden Zinsen in diesem Staat von\nder Steuer befreit, wenn die Zinsen zufließen:\na) dem anderen Vertragstaat, einem seiner Länder oder\neiner seiner Gebietskörperschaften, oder\nd) einem Geldinstitut, das ganz im Eigentum des anderen\nVertragstaates, eines seiner Länder oder einer seiner\nGebietskörperschaften steht, insbesondere auf seiten\nder Bundesrepublik der Deutschen Bundesbank oder\nder Kreditanstalt für Wiederaufbau und auf seiten\nThailands der Bank of Thailand, oder\n©) einer in dem anderen Vertragstaat ansässigen Person\naus Schuldverschreibungen, welche die Regierung des\nerstgenannten Staates ausgegeben hat." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-014-de-treaty-row-058", "pdf-014-de-treaty-row-059", "pdf-014-de-treaty-row-060", "pdf-014-de-treaty-row-061", "pdf-014-de-treaty-row-062", "pdf-014-de-treaty-row-063", "pdf-014-de-treaty-row-064", "pdf-014-de-treaty-row-065" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 90.982, 679.255, 309.76424, 757.723 ], "first_line": "pdf-014-de-treaty-row-058", "last_line": "pdf-014-de-treaty-row-065", "source_page": 14 } ], "text": "(5) Der in diesem Artikel verwendete Ausdruck ,Zin-\nsen\" bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfandrechte\nan Grundstücken gesichert oder mit einer Gewinnbeteili-\ngung ausgestattet sind, und aus Forderungen jeder Art\nsowie alle anderen Einkünfte, die nach dem Steuerrecht\ndes Staates, aus dem sie stammen, den Einkünften aus\nDarlehen gleichgestellt sind." }, "pages": [ 14 ], "text": "(5) Der in diesem Artikel verwendete Ausdruck ,Zin-\nsen\" bedeutet Einkünfte aus öffentlichen Anleihen, aus\nSchuldverschreibungen, auch wenn sie durch Pfandrechte\nan Grundstücken gesichert oder mit einer Gewinnbeteili-\ngung ausgestattet sind, und aus Forderungen jeder Art\nsowie alle anderen Einkünfte, die nach dem Steuerrecht\ndes Staates, aus dem sie stammen, den Einkünften aus\nDarlehen gleichgestellt sind." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-016-de-treaty-row-001", "pdf-016-de-treaty-row-002", "pdf-016-de-treaty-row-003", "pdf-016-de-treaty-row-004", "pdf-016-de-treaty-row-005", "pdf-016-de-treaty-row-006", "pdf-016-de-treaty-row-007" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.326, 63.982, 309.76359, 133.287 ], "first_line": "pdf-016-de-treaty-row-001", "last_line": "pdf-016-de-treaty-row-007", "source_page": 16 } ], "text": "(6) Die Absätze 1 bis 4 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger in dem\nanderen Vertragstaat, aus dem die Zinsen stammen, eine\nBetriebstatte hat und die Forderung, fur die die Zinsen\ngezahlt werden, tatsächlich zu dieser Betriebstätte gehört,\nsofern die Zinsen nach dem Recht des anderen Staates als\nTeil der Gewinne der Betriebstatte besteuert werden." }, "pages": [ 16 ], "text": "(6) Die Absätze 1 bis 4 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger in dem\nanderen Vertragstaat, aus dem die Zinsen stammen, eine\nBetriebstatte hat und die Forderung, fur die die Zinsen\ngezahlt werden, tatsächlich zu dieser Betriebstätte gehört,\nsofern die Zinsen nach dem Recht des anderen Staates als\nTeil der Gewinne der Betriebstatte besteuert werden." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-016-de-treaty-row-008", "pdf-016-de-treaty-row-009", "pdf-016-de-treaty-row-010", "pdf-016-de-treaty-row-011", "pdf-016-de-treaty-row-012", "pdf-016-de-treaty-row-013", "pdf-016-de-treaty-row-014", "pdf-016-de-treaty-row-015", "pdf-016-de-treaty-row-016", "pdf-016-de-treaty-row-017", "pdf-016-de-treaty-row-018" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.328, 141.218, 310.2563, 247.833 ], "first_line": "pdf-016-de-treaty-row-008", "last_line": "pdf-016-de-treaty-row-018", "source_page": 16 } ], "text": "(7) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine seiner Gebietskörperschaften oder\neine in diesem Staat ansässige Person ist. Hat aber der\nSchuldner der Zinsen, ohne Rücksicht darauf, ob er in\neinem Vertragstaat ansässig ist oder nicht, in einem\nVertragstaat eine Betriebstatte und ist die Schuld, für\ndie die Zinsen gezahlt werden, für Zwecke der Betrieb-\nstätte eingegangen worden und trägt die Betriebstätte die\nZinsen, so gelten die Zinsen als aus dem Vertragstaat\nstammend, in dem die Betriebstätte liegt" }, "pages": [ 16 ], "text": "(7) Zinsen gelten dann als aus einem Vertragstaat\nstammend, wenn der Schuldner dieser Staat selbst, eines\nseiner Länder, eine seiner Gebietskörperschaften oder\neine in diesem Staat ansässige Person ist. Hat aber der\nSchuldner der Zinsen, ohne Rücksicht darauf, ob er in\neinem Vertragstaat ansässig ist oder nicht, in einem\nVertragstaat eine Betriebstatte und ist die Schuld, für\ndie die Zinsen gezahlt werden, für Zwecke der Betrieb-\nstätte eingegangen worden und trägt die Betriebstätte die\nZinsen, so gelten die Zinsen als aus dem Vertragstaat\nstammend, in dem die Betriebstätte liegt" }, { "id": "para-8", "original": { "id": "para-8", "source_line_ids": [ "pdf-016-de-treaty-row-019", "pdf-016-de-treaty-row-020", "pdf-016-de-treaty-row-021", "pdf-016-de-treaty-row-022", "pdf-016-de-treaty-row-023", "pdf-016-de-treaty-row-024", "pdf-016-de-treaty-row-025", "pdf-016-de-treaty-row-026", "pdf-016-de-treaty-row-027", "pdf-016-de-treaty-row-028" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 87.706, 249.218, 310.41524, 346.669 ], "first_line": "pdf-016-de-treaty-row-019", "last_line": "pdf-016-de-treaty-row-028", "source_page": 16 } ], "text": "(8) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Zin-\nsen, gemessen an der zugrunde liegenden Forderung, den\nBetrag, den Schuldner und Gläubiger ohne diese Beziehun-\ngen vereinbart hätten, so wird dieser Artikel nur auf\ndiesen letzten Betrag angewendet. In diesem Fall kann der\nübersteigende Betrag nach dem Recht jedes Vertragstaa-\ntes und unter Berücksichtigung der anderen Bestimmungen\ndieses Abkommens besteuert werden." }, "pages": [ 16 ], "text": "(8) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Zin-\nsen, gemessen an der zugrunde liegenden Forderung, den\nBetrag, den Schuldner und Gläubiger ohne diese Beziehun-\ngen vereinbart hätten, so wird dieser Artikel nur auf\ndiesen letzten Betrag angewendet. In diesem Fall kann der\nübersteigende Betrag nach dem Recht jedes Vertragstaa-\ntes und unter Berücksichtigung der anderen Bestimmungen\ndieses Abkommens besteuert werden." } ], "title": "Artikel ll" }, { "body_sha256": "c4162b3dcb8a4c2ac5f6991238d0db55c2bef857bb0d3fd2b47c5a8796e64de6", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-de-treaty-row-030", "pdf-016-de-treaty-row-031", "pdf-016-de-treaty-row-032", "pdf-016-de-treaty-row-033", "pdf-016-de-treaty-row-034" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.982, 372.236, 310.385, 425.869 ], "first_line": "pdf-016-de-treaty-row-030", "last_line": "pdf-016-de-treaty-row-034", "source_page": 16 } ], "text": "(1) Lizenzgebühren einschließlich ähnlicher Vergütun-\ngen, die aus einem Vertragstaat stammen und an eine\nin dem anderen Vertragstaat ansässige Person gezahlt\nwerden. können in diesem anderen Staat besteuert wer-\nden" }, "pages": [ 16 ], "text": "(1) Lizenzgebühren einschließlich ähnlicher Vergütun-\ngen, die aus einem Vertragstaat stammen und an eine\nin dem anderen Vertragstaat ansässige Person gezahlt\nwerden. können in diesem anderen Staat besteuert wer-\nden" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-de-treaty-row-035", "pdf-016-de-treaty-row-036", "pdf-016-de-treaty-row-037", "pdf-016-de-treaty-row-038", "pdf-016-de-treaty-row-039", "pdf-016-de-treaty-row-040", "pdf-016-de-treaty-row-041", "pdf-016-de-treaty-row-042", "pdf-016-de-treaty-row-043", "pdf-016-de-treaty-row-044", "pdf-016-de-treaty-row-045", "pdf-016-de-treaty-row-046", "pdf-016-de-treaty-row-047", "pdf-016-de-treaty-row-048", "pdf-016-de-treaty-row-049", "pdf-016-de-treaty-row-050", "pdf-016-de-treaty-row-051" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 90.977, 421.327, 311.30475, 592.125 ], "first_line": "pdf-016-de-treaty-row-035", "last_line": "pdf-016-de-treaty-row-051", "source_page": 16 } ], "text": "(2) Diese Lizenzgebühren können jedoch in dem Ver-\ntragstaat besteuert werden, aus dem sie stammen, doch\ndarf die Steuer\na) 5 v.H. des Bruttobetrages dieser Vergütungen nicht\nübersteigen, wenn sie für die Benutzung oder für das\nRecht auf Benutzung von Urheberrechten an literari-\nschen, künstlerischen oder wissenschaftlichen Werken.\ngezahlt werden;\nb) 15 v.H. des Bruttobetrages dieser Vergütungen nicht\nübersteigen, wenn sie für die Benutzung oder für das\nRecht auf Benutzung von Patenten, Warenzeichen,\nMustern oder Modellen, Plänen, geheimen Formeln\noder Verfahren oder für die Mitteilung gewerblicher,\nkaufmännischer oder wissenschaftlicher Erfahrungen\noder für die Benutzung oder das Recht auf Benutzung\nvon kinematographischen Filmen oder von Tonbändern\nfür Fernseh- oder Rundfunksendungen gezahlt werden." }, "pages": [ 16 ], "text": "(2) Diese Lizenzgebühren können jedoch in dem Ver-\ntragstaat besteuert werden, aus dem sie stammen, doch\ndarf die Steuer\na) 5 v.H. des Bruttobetrages dieser Vergütungen nicht\nübersteigen, wenn sie für die Benutzung oder für das\nRecht auf Benutzung von Urheberrechten an literari-\nschen, künstlerischen oder wissenschaftlichen Werken.\ngezahlt werden;\nb) 15 v.H. des Bruttobetrages dieser Vergütungen nicht\nübersteigen, wenn sie für die Benutzung oder für das\nRecht auf Benutzung von Patenten, Warenzeichen,\nMustern oder Modellen, Plänen, geheimen Formeln\noder Verfahren oder für die Mitteilung gewerblicher,\nkaufmännischer oder wissenschaftlicher Erfahrungen\noder für die Benutzung oder das Recht auf Benutzung\nvon kinematographischen Filmen oder von Tonbändern\nfür Fernseh- oder Rundfunksendungen gezahlt werden." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-de-treaty-row-052", "pdf-016-de-treaty-row-053", "pdf-016-de-treaty-row-054", "pdf-016-de-treaty-row-055", "pdf-016-de-treaty-row-056", "pdf-016-de-treaty-row-057", "pdf-016-de-treaty-row-058", "pdf-016-de-treaty-row-059", "pdf-016-de-treaty-row-060" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 91.634, 591.545, 311.5616, 680.485 ], "first_line": "pdf-016-de-treaty-row-052", "last_line": "pdf-016-de-treaty-row-060", "source_page": 16 } ], "text": "(3) Absatz 2 gilt entsprechend für Gewinne aus der\nVeräußerung von Rechten oder Vermögenswerten, aus\ndenen diese Lizenzgebühren zu erzielen sind, wenn die\nRechte oder Vermögenswerte von einer in einem Ver-\ntragstaat ansässigen Person zur ausschließlichen Nutzung\nin dem anderen Vertragstaat veräußert werden und das\nEntgelt für die Rechte oder Vermögenswerte von einem\nUnternehmen des anderen Staates oder einer in diesem\nStaate gelegenen Betriebstatte getragen wird." }, "pages": [ 16 ], "text": "(3) Absatz 2 gilt entsprechend für Gewinne aus der\nVeräußerung von Rechten oder Vermögenswerten, aus\ndenen diese Lizenzgebühren zu erzielen sind, wenn die\nRechte oder Vermögenswerte von einer in einem Ver-\ntragstaat ansässigen Person zur ausschließlichen Nutzung\nin dem anderen Vertragstaat veräußert werden und das\nEntgelt für die Rechte oder Vermögenswerte von einem\nUnternehmen des anderen Staates oder einer in diesem\nStaate gelegenen Betriebstatte getragen wird." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-016-de-treaty-row-061", "pdf-016-de-treaty-row-062", "pdf-016-de-treaty-row-063", "pdf-016-de-treaty-row-064", "pdf-016-de-treaty-row-065", "pdf-016-de-treaty-row-066", "pdf-016-de-treaty-row-067", "pdf-016-de-treaty-row-068" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 92.291, 679.909, 312.0007, 759.686 ], "first_line": "pdf-016-de-treaty-row-061", "last_line": "pdf-016-de-treaty-row-068", "source_page": 16 } ], "text": "(4) Die Absätze 2 und 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat, aus dem\ndie Lizenzgebühren stammen, eine Betriebstätte hat und\ndie Lizenzgebühren dieser Betriebstätte zuzurechnen sind,\nsofern die Lizenzgebühren nach dem Recht des anderen\nStaates als Teil der Gewinne der Betriebstatte besteuert\nwerden." }, "pages": [ 16 ], "text": "(4) Die Absätze 2 und 3 sind nicht anzuwenden, wenn\nder in einem Vertragstaat ansässige Empfänger der\nLizenzgebühren in dem anderen Vertragstaat, aus dem\ndie Lizenzgebühren stammen, eine Betriebstätte hat und\ndie Lizenzgebühren dieser Betriebstätte zuzurechnen sind,\nsofern die Lizenzgebühren nach dem Recht des anderen\nStaates als Teil der Gewinne der Betriebstatte besteuert\nwerden." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-018-de-treaty-row-001", "pdf-018-de-treaty-row-002", "pdf-018-de-treaty-row-003", "pdf-018-de-treaty-row-004", "pdf-018-de-treaty-row-005", "pdf-018-de-treaty-row-006", "pdf-018-de-treaty-row-007", "pdf-018-de-treaty-row-008", "pdf-018-de-treaty-row-009", "pdf-018-de-treaty-row-010", "pdf-018-de-treaty-row-011", "pdf-018-de-treaty-row-012" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.98, 54.164, 311.34458, 170.597 ], "first_line": "pdf-018-de-treaty-row-001", "last_line": "pdf-018-de-treaty-row-012", "source_page": 18 } ], "text": "(6) Lizenzgebühren gelten dann als aus einem Vertrag.\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine seiner Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist. Hat aber\nder Schuldner der Lizenzgebühren, ohne Rücksicht darauf,\nob er in einem Vertragstaat ansässig ist oder nicht, in\neinem Vertragstaat eine Betriebstätte und gehören die\nRechte oder Vermögenswerte, für die die Lizenzgebühren\ngezahlt werden, tatsächlich zu dieser Betriebstatte und\nträgt die Betriebstatte die Lizenzgebühren, so gelten die\nLizenzgebühren als aus dem Vertragstaat stammend, in\ndem die Betriebstätte liegt." }, "pages": [ 18 ], "text": "(6) Lizenzgebühren gelten dann als aus einem Vertrag.\nstaat stammend, wenn der Schuldner dieser Staat selbst,\neines seiner Länder, eine seiner Gebietskörperschaften\noder eine in diesem Staat ansässige Person ist. Hat aber\nder Schuldner der Lizenzgebühren, ohne Rücksicht darauf,\nob er in einem Vertragstaat ansässig ist oder nicht, in\neinem Vertragstaat eine Betriebstätte und gehören die\nRechte oder Vermögenswerte, für die die Lizenzgebühren\ngezahlt werden, tatsächlich zu dieser Betriebstatte und\nträgt die Betriebstatte die Lizenzgebühren, so gelten die\nLizenzgebühren als aus dem Vertragstaat stammend, in\ndem die Betriebstätte liegt." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-018-de-treaty-row-013", "pdf-018-de-treaty-row-014", "pdf-018-de-treaty-row-015", "pdf-018-de-treaty-row-016", "pdf-018-de-treaty-row-017", "pdf-018-de-treaty-row-018", "pdf-018-de-treaty-row-019", "pdf-018-de-treaty-row-020", "pdf-018-de-treaty-row-021", "pdf-018-de-treaty-row-022" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 91.63, 171.327, 311.72359, 268.778 ], "first_line": "pdf-018-de-treaty-row-013", "last_line": "pdf-018-de-treaty-row-022", "source_page": 18 } ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Li-\nzenzgebühren, gemessen an der zugrunde liegenden Lei-\nstung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehung vereinbart hätten, so wird dieser Artikel\nnur auf diesen letzten Betrag angewendet. In diesem Fall\nkann der übersteigende Betrag nach dem Recht jedes Ver-\ntragstaates und unter Berücksichtigung der anderen Be-\nStimmungen dieses Abkommens besteuert werden," }, "pages": [ 18 ], "text": "(6) Bestehen zwischen Schuldner und Gläubiger oder\nzwischen jedem von ihnen und einem Dritten besondere\nBeziehungen und übersteigen deshalb die gezahlten Li-\nzenzgebühren, gemessen an der zugrunde liegenden Lei-\nstung, den Betrag, den Schuldner und Gläubiger ohne\ndiese Beziehung vereinbart hätten, so wird dieser Artikel\nnur auf diesen letzten Betrag angewendet. In diesem Fall\nkann der übersteigende Betrag nach dem Recht jedes Ver-\ntragstaates und unter Berücksichtigung der anderen Be-\nStimmungen dieses Abkommens besteuert werden," } ], "title": "Artikel 12" }, { "body_sha256": "66f0fb29c96d57c131b457c45201918f3830f98ee03de29b713eecccf4b7558d", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-018-de-treaty-row-024", "pdf-018-de-treaty-row-025", "pdf-018-de-treaty-row-026", "pdf-018-de-treaty-row-027" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 91.636, 298.964, 310.9204, 341.431 ], "first_line": "pdf-018-de-treaty-row-024", "last_line": "pdf-018-de-treaty-row-027", "source_page": 18 } ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 Absatz 2 können in dem\nVertragstaat besteuert werden, in dem dieses Vermögen\nliegt." }, "pages": [ 18 ], "text": "(1) Gewinne aus der Veräußerung unbeweglichen Ver-\nmögens im Sinne des Artikels 6 Absatz 2 können in dem\nVertragstaat besteuert werden, in dem dieses Vermögen\nliegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-018-de-treaty-row-028", "pdf-018-de-treaty-row-029", "pdf-018-de-treaty-row-030", "pdf-018-de-treaty-row-031", "pdf-018-de-treaty-row-032", "pdf-018-de-treaty-row-033", "pdf-018-de-treaty-row-034", "pdf-018-de-treaty-row-035", "pdf-018-de-treaty-row-036", "pdf-018-de-treaty-row-037", "pdf-018-de-treaty-row-038", "pdf-018-de-treaty-row-039" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.982, 339.545, 311.0194, 455.324 ], "first_line": "pdf-018-de-treaty-row-028", "last_line": "pdf-018-de-treaty-row-039", "source_page": 18 } ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstatte dar:\nstellt, die ein Unternehmen eines Vertragstaates in dem\nanderen Vertragstaat hat, einschließlich derartiger Ge-\nwinne, die bei der Veräußerung einer soldien Betrieb-\nstätte (allein oder zusammen mit dem übrigen Unter-\nnehmen) erzielt werden, können in dem anderen Staat\nbesteuert werden. Jedoch können Gewinne aus der Ver-\näußerung des in Artikel 21 Absatz 3 genannten beweg-\nlichen Vermögens nur in dem Vertragstaat besteuert\nwerden, in dem dieses bewegliche Vermögen nach dem\nangeführten Artikel besteuert werden kann." }, "pages": [ 18 ], "text": "(2) Gewinne aus der Veräußerung beweglichen Ver-\nmögens, das Betriebsvermögen einer Betriebstatte dar:\nstellt, die ein Unternehmen eines Vertragstaates in dem\nanderen Vertragstaat hat, einschließlich derartiger Ge-\nwinne, die bei der Veräußerung einer soldien Betrieb-\nstätte (allein oder zusammen mit dem übrigen Unter-\nnehmen) erzielt werden, können in dem anderen Staat\nbesteuert werden. Jedoch können Gewinne aus der Ver-\näußerung des in Artikel 21 Absatz 3 genannten beweg-\nlichen Vermögens nur in dem Vertragstaat besteuert\nwerden, in dem dieses bewegliche Vermögen nach dem\nangeführten Artikel besteuert werden kann." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-018-de-treaty-row-040", "pdf-018-de-treaty-row-041", "pdf-018-de-treaty-row-042", "pdf-018-de-treaty-row-043", "pdf-018-de-treaty-row-044" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.985, 456.056, 311.89376, 507.033 ], "first_line": "pdf-018-de-treaty-row-040", "last_line": "pdf-018-de-treaty-row-044", "source_page": 18 } ], "text": "(3) Gewinne aus der Veräußerung von Vermögen, das\nnicht zu dem in Artikel 12 Absatz 3 und in den Absätzen 1\nund 2 dieses Artikels genannten Vermögen gehört, kön-\nnen nur in dem Vertragstaat besteuert werden, in dem\nder Veräußerer ansässig ist." }, "pages": [ 18 ], "text": "(3) Gewinne aus der Veräußerung von Vermögen, das\nnicht zu dem in Artikel 12 Absatz 3 und in den Absätzen 1\nund 2 dieses Artikels genannten Vermögen gehört, kön-\nnen nur in dem Vertragstaat besteuert werden, in dem\nder Veräußerer ansässig ist." } ], "title": "Artikel 13" }, { "body_sha256": "a3db3129938a745e5daba834b5c40b646660ce9b1d7058090e534ac8505ee38a", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-018-de-treaty-row-046", "pdf-018-de-treaty-row-047", "pdf-018-de-treaty-row-048", "pdf-018-de-treaty-row-049", "pdf-018-de-treaty-row-050", "pdf-018-de-treaty-row-051", "pdf-018-de-treaty-row-052", "pdf-018-de-treaty-row-053" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.985, 525.4, 310.7786, 606.525 ], "first_line": "pdf-018-de-treaty-row-046", "last_line": "pdf-018-de-treaty-row-053", "source_page": 18 } ], "text": "(1) Vorbehaltlich der Artikel 15, 16 und 17 können Ver-\ngiitungen, die eine in einem Vertragstaat ansässige natür-\nliche Person für unselbständige oder selbständige Arbeit\n(einschließlich einer freiberuflichen Tätigkeit) bezieht, nur\nin diesem Staat besteuert werden, es sei denn, daß die\nArbeit in dem anderen Vertragstaat ausgeübt wird. Wird\ndie Arbeit dort ausgeübt, so können die dafür bezogenen\nVergütungen in diesem anderen Staat besteuert werden." }, "pages": [ 18 ], "text": "(1) Vorbehaltlich der Artikel 15, 16 und 17 können Ver-\ngiitungen, die eine in einem Vertragstaat ansässige natür-\nliche Person für unselbständige oder selbständige Arbeit\n(einschließlich einer freiberuflichen Tätigkeit) bezieht, nur\nin diesem Staat besteuert werden, es sei denn, daß die\nArbeit in dem anderen Vertragstaat ausgeübt wird. Wird\ndie Arbeit dort ausgeübt, so können die dafür bezogenen\nVergütungen in diesem anderen Staat besteuert werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-018-de-treaty-row-054", "pdf-018-de-treaty-row-055", "pdf-018-de-treaty-row-056", "pdf-018-de-treaty-row-057", "pdf-018-de-treaty-row-058", "pdf-018-de-treaty-row-059", "pdf-018-de-treaty-row-060", "pdf-018-de-treaty-row-061", "pdf-018-de-treaty-row-062", "pdf-018-de-treaty-row-063", "pdf-018-de-treaty-row-064", "pdf-018-de-treaty-row-065", "pdf-018-de-treaty-row-066", "pdf-018-de-treaty-row-067" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 90.983, 606.255, 311.34552, 749.217 ], "first_line": "pdf-018-de-treaty-row-054", "last_line": "pdf-018-de-treaty-row-067", "source_page": 18 } ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige natürliche Per-\nson für die in dem anderen Vertragstaat ausgeübte un-\nselbständige oder selbständige Tätigkeit bezieht, nur in\ndem erstgenannten Staat besteuert werden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während des betreffenden\nSteuerjahres aufhält, und\n) die Vergütungen von einer Person oder für eine Per-\nson gezahlt werden, die nicht in dem anderen Staat\nansässig ist, und\n©) die Vergütungen nicht von einer Betriebstätte getra-\ngen werden, welche die Person, die die Vergütungen\nzahlt, in dem anderen Staat hat." }, "pages": [ 18 ], "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen,\ndie eine in einem Vertragstaat ansässige natürliche Per-\nson für die in dem anderen Vertragstaat ausgeübte un-\nselbständige oder selbständige Tätigkeit bezieht, nur in\ndem erstgenannten Staat besteuert werden, wenn\na) der Empfänger sich in dem anderen Staat insgesamt\nnicht länger als 183 Tage während des betreffenden\nSteuerjahres aufhält, und\n) die Vergütungen von einer Person oder für eine Per-\nson gezahlt werden, die nicht in dem anderen Staat\nansässig ist, und\n©) die Vergütungen nicht von einer Betriebstätte getra-\ngen werden, welche die Person, die die Vergütungen\nzahlt, in dem anderen Staat hat." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-020-de-treaty-row-001", "pdf-020-de-treaty-row-002", "pdf-020-de-treaty-row-003", "pdf-020-de-treaty-row-004", "pdf-020-de-treaty-row-005" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.473, 59.4, 302.79528, 110.377 ], "first_line": "pdf-020-de-treaty-row-001", "last_line": "pdf-020-de-treaty-row-005", "source_page": 20 } ], "text": "(3) Ungeachtet der Absätze 1 und 2 können Vergütun-\ngen für unselbstandige Arbeit, die an Bord eines See-\nschiffes oder Luftfahrzeuges ausgeübt wird, das von einem\nUnternehmen eines Vertragstaates im internationalen Ver-\nkehr betrieben wird, in diesem Staate hesteuert werden." }, "pages": [ 20 ], "text": "(3) Ungeachtet der Absätze 1 und 2 können Vergütun-\ngen für unselbstandige Arbeit, die an Bord eines See-\nschiffes oder Luftfahrzeuges ausgeübt wird, das von einem\nUnternehmen eines Vertragstaates im internationalen Ver-\nkehr betrieben wird, in diesem Staate hesteuert werden." } ], "title": "Artikel 14" }, { "body_sha256": "93697019938fa04652340ad7faab6777ad6276ede994fe20867d74c20dd8c842", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-020-de-treaty-row-007", "pdf-020-de-treaty-row-008", "pdf-020-de-treaty-row-009", "pdf-020-de-treaty-row-010", "pdf-020-de-treaty-row-011", "pdf-020-de-treaty-row-012", "pdf-020-de-treaty-row-013", "pdf-020-de-treaty-row-014" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 81.82, 139.255, 302.62112, 217.724 ], "first_line": "pdf-020-de-treaty-row-007", "last_line": "pdf-020-de-treaty-row-014", "source_page": 20 } ], "text": "(1) Artikel 14 Absatz 2 gilt nur dann für Vergütungen,\ndie berufsmäßige Künstler, wie Bühnen-, Rundfunk- oder\nFernsehkunstler und Musiker, sowie Sportler aus ihrer in\ndieser Eigenschaft persönlich ausgeübten Tätigkeit für\nihre Darbietungen in einem Vertragstaat beziehen, wenn\nder Besuch in diesem Staat unmittelbar oder mittelbar\nvon öffentlichen Kassen des anderen Vertragstaates in\nerheblichem Maße unterstützt wird." }, "pages": [ 20 ], "text": "(1) Artikel 14 Absatz 2 gilt nur dann für Vergütungen,\ndie berufsmäßige Künstler, wie Bühnen-, Rundfunk- oder\nFernsehkunstler und Musiker, sowie Sportler aus ihrer in\ndieser Eigenschaft persönlich ausgeübten Tätigkeit für\nihre Darbietungen in einem Vertragstaat beziehen, wenn\nder Besuch in diesem Staat unmittelbar oder mittelbar\nvon öffentlichen Kassen des anderen Vertragstaates in\nerheblichem Maße unterstützt wird." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-020-de-treaty-row-015", "pdf-020-de-treaty-row-016", "pdf-020-de-treaty-row-017", "pdf-020-de-treaty-row-018", "pdf-020-de-treaty-row-019", "pdf-020-de-treaty-row-020", "pdf-020-de-treaty-row-021", "pdf-020-de-treaty-row-022" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.47, 218.455, 302.72676, 296.924 ], "first_line": "pdf-020-de-treaty-row-015", "last_line": "pdf-020-de-treaty-row-022", "source_page": 20 } ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaates in\ndem anderen Vertragstaat Darbietungen der in Absatz 1\ngenannten Art, so können die Gewinne aus dem Erbrin-\ngen dieser Darbietungen ungeachtet anderer Vorschriften\ndieses Abkommens in dem anderen Staat besteuert wer-\nden, es sei denn, daß das Unternehmen für Darbietungen\ndieser Art von öffentlichen Kassen des ersten Vertrag-\nstaates in erheblichem Maße unterstützt wird." }, "pages": [ 20 ], "text": "(2) Erbringt ein Unternehmen eines Vertragstaates in\ndem anderen Vertragstaat Darbietungen der in Absatz 1\ngenannten Art, so können die Gewinne aus dem Erbrin-\ngen dieser Darbietungen ungeachtet anderer Vorschriften\ndieses Abkommens in dem anderen Staat besteuert wer-\nden, es sei denn, daß das Unternehmen für Darbietungen\ndieser Art von öffentlichen Kassen des ersten Vertrag-\nstaates in erheblichem Maße unterstützt wird." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-020-de-treaty-row-023", "pdf-020-de-treaty-row-024", "pdf-020-de-treaty-row-025", "pdf-020-de-treaty-row-026" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.474, 306.818, 301.04314, 347.977 ], "first_line": "pdf-020-de-treaty-row-023", "last_line": "pdf-020-de-treaty-row-026", "source_page": 20 } ], "text": "(8) Fur die Zwecke dieses Artikels umfaßt der Ausdruck\n„öffentliche Kassen eines Vertragstaates” auch die von\neinem Land oder einer Gebieiskörperschaft errichteten\nöffentlichen Kassen." }, "pages": [ 20 ], "text": "(8) Fur die Zwecke dieses Artikels umfaßt der Ausdruck\n„öffentliche Kassen eines Vertragstaates” auch die von\neinem Land oder einer Gebieiskörperschaft errichteten\nöffentlichen Kassen." } ], "title": "Artikel 15" }, { "body_sha256": "663452b13f09967e8c38b59a2f54bcd5d0db81e015cbb68b034bcfc41f502d14", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-020-de-treaty-row-028", "pdf-020-de-treaty-row-029", "pdf-020-de-treaty-row-030", "pdf-020-de-treaty-row-031", "pdf-020-de-treaty-row-032", "pdf-020-de-treaty-row-033" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.474, 376.2, 302.18558, 436.341 ], "first_line": "pdf-020-de-treaty-row-028", "last_line": "pdf-020-de-treaty-row-033", "source_page": 20 } ], "text": "Aufsichtsrat. oder Verwaltungsratvergütungen und ähn-\nliche Zahlungen, die eine in einem Vertragstaat ansässige\nPerson in ihrer Eigenschaft als Mitglied des Aufsichts-\noder Verwaltungsrates einer Gesellschaft bezieht, die in\ndem anderen Vertragstaat ansässig ist, können in dem\nanderen Staat besteuert werden." }, "pages": [ 20 ], "text": "Aufsichtsrat. oder Verwaltungsratvergütungen und ähn-\nliche Zahlungen, die eine in einem Vertragstaat ansässige\nPerson in ihrer Eigenschaft als Mitglied des Aufsichts-\noder Verwaltungsrates einer Gesellschaft bezieht, die in\ndem anderen Vertragstaat ansässig ist, können in dem\nanderen Staat besteuert werden." } ], "title": "Artikel 16" }, { "body_sha256": "c0959c9a89f553ded567e6db8da1d089e8dfd602f674f6358cb7f7441318c923", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-020-de-treaty-row-035", "pdf-020-de-treaty-row-036", "pdf-020-de-treaty-row-037", "pdf-020-de-treaty-row-038", "pdf-020-de-treaty-row-039", "pdf-020-de-treaty-row-040", "pdf-020-de-treaty-row-041", "pdf-020-de-treaty-row-042", "pdf-020-de-treaty-row-043", "pdf-020-de-treaty-row-044" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 82.471, 463.255, 301.59604, 560.705 ], "first_line": "pdf-020-de-treaty-row-035", "last_line": "pdf-020-de-treaty-row-044", "source_page": 20 } ], "text": "(1) Vergütungen, die von einem Vertragstaat, einem\nseiner Länder oder einer ihrer Gebietskörperschaften un-\nmittelbar oder aus einem von diesem Staat, dem Land\noder der Gebieiskörperschaft errichteten Sondervermögen\nan eine natürliche Person für unselbständige Arbeit ge-\nzahlt werden, sind in dem anderen Vertragstaat von der\nSteuer befreit, es sei denn, daß die Zahlung an einen\nStaatsangehörigen dieses anderen Staates geleistet wird,\nder nicht zugleich Staatsangehöriger des erstgenannten\nVertragstaates ist." }, "pages": [ 20 ], "text": "(1) Vergütungen, die von einem Vertragstaat, einem\nseiner Länder oder einer ihrer Gebietskörperschaften un-\nmittelbar oder aus einem von diesem Staat, dem Land\noder der Gebieiskörperschaft errichteten Sondervermögen\nan eine natürliche Person für unselbständige Arbeit ge-\nzahlt werden, sind in dem anderen Vertragstaat von der\nSteuer befreit, es sei denn, daß die Zahlung an einen\nStaatsangehörigen dieses anderen Staates geleistet wird,\nder nicht zugleich Staatsangehöriger des erstgenannten\nVertragstaates ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-020-de-treaty-row-045", "pdf-020-de-treaty-row-046", "pdf-020-de-treaty-row-047", "pdf-020-de-treaty-row-048", "pdf-020-de-treaty-row-049", "pdf-020-de-treaty-row-050" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 81.818, 561.436, 301.96312, 620.923 ], "first_line": "pdf-020-de-treaty-row-045", "last_line": "pdf-020-de-treaty-row-050", "source_page": 20 } ], "text": "(2) Ungeachtet des Absatzes 1 sind die Artikel 14 und 15\nauf Vergütungen fur unselbständige Arbeit anzuwenden,\ndie im Zusammenhang mit einer kaufmännischen oder ge-\nwerblichen Tätigkeit eines Vertragstaates, eines seiner\nLander oder einer seiner Gebietskörperschaften geleistet\nwird," }, "pages": [ 20 ], "text": "(2) Ungeachtet des Absatzes 1 sind die Artikel 14 und 15\nauf Vergütungen fur unselbständige Arbeit anzuwenden,\ndie im Zusammenhang mit einer kaufmännischen oder ge-\nwerblichen Tätigkeit eines Vertragstaates, eines seiner\nLander oder einer seiner Gebietskörperschaften geleistet\nwird," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-020-de-treaty-row-051", "pdf-020-de-treaty-row-052", "pdf-020-de-treaty-row-053", "pdf-020-de-treaty-row-054", "pdf-020-de-treaty-row-055" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 81.819, 621.655, 301.31005, 673.287 ], "first_line": "pdf-020-de-treaty-row-051", "last_line": "pdf-020-de-treaty-row-055", "source_page": 20 } ], "text": "(@) Absatz 1 gilt auch für Vergütungen, die im Falle der\nBundesrepublik die Deutsche Bundesbank, die Deutsche\nBundesbahn und die Deutsche Bundespost, und im Falle\nThailands die „Bank of Thailand” und andere Einrichtun-\ngen zahlen, die Staatsaufgaben wahrnehmen." }, "pages": [ 20 ], "text": "(@) Absatz 1 gilt auch für Vergütungen, die im Falle der\nBundesrepublik die Deutsche Bundesbank, die Deutsche\nBundesbahn und die Deutsche Bundespost, und im Falle\nThailands die „Bank of Thailand” und andere Einrichtun-\ngen zahlen, die Staatsaufgaben wahrnehmen." } ], "title": "Artikel 17" }, { "body_sha256": "769bbebb1a7c18d0f13dc4fa3ba20ef0237afe4315320ed0ca0ae40edd8c80d9", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-020-de-treaty-row-057", "pdf-020-de-treaty-row-058", "pdf-020-de-treaty-row-059", "pdf-020-de-treaty-row-060", "pdf-022-de-treaty-row-001", "pdf-022-de-treaty-row-002", "pdf-022-de-treaty-row-003", "pdf-022-de-treaty-row-004" ], "source_page": 20, "source_pages": [ 20, 22 ], "source_spans": [ { "bbox": [ 82.474, 711.327, 300.92894, 752.486 ], "first_line": "pdf-020-de-treaty-row-057", "last_line": "pdf-020-de-treaty-row-060", "source_page": 20 }, { "bbox": [ 79.854, 56.127, 298.99644, 97.286 ], "first_line": "pdf-022-de-treaty-row-001", "last_line": "pdf-022-de-treaty-row-004", "source_page": 22 } ], "text": "(1) Ruhegehälter und andere Vergütungen für frühere\nunselbstandige Arbeit sowie Renten, die cine in einem\nVertragstaat ansässige Person bezieht, können nur dann\nin dem anderen Vertragstaat besteuert werden, wenn\ndiese Vergütungen bei der Ermittlung der Gewinne eines\nUnternehmens dieses anderen Staates oder einer in die-\nsem Staat gelegenen Betriebstätte als Ausgaben abge-\nzogen werden." }, "pages": [ 20, 22 ], "text": "(1) Ruhegehälter und andere Vergütungen für frühere\nunselbstandige Arbeit sowie Renten, die cine in einem\nVertragstaat ansässige Person bezieht, können nur dann\nin dem anderen Vertragstaat besteuert werden, wenn\ndiese Vergütungen bei der Ermittlung der Gewinne eines\nUnternehmens dieses anderen Staates oder einer in die-\nsem Staat gelegenen Betriebstätte als Ausgaben abge-\nzogen werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-022-de-treaty-row-005", "pdf-022-de-treaty-row-006", "pdf-022-de-treaty-row-007", "pdf-022-de-treaty-row-008", "pdf-022-de-treaty-row-009", "pdf-022-de-treaty-row-010", "pdf-022-de-treaty-row-011", "pdf-022-de-treaty-row-012" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 79.853, 98.018, 299.21968, 177.141 ], "first_line": "pdf-022-de-treaty-row-005", "last_line": "pdf-022-de-treaty-row-012", "source_page": 22 } ], "text": "(2) Ungeachtet des Absatzes 1 sind Ruhegehälter und\nandere Vergütungen für frühere unselbständige Arbeit\nsowie Renten, die von einem Vertragstaat, einem seiner\nLander oder einer seiner Gebietskörperschaften unmittel-\nbar oder aus einem von diesem Staat, dem Land oder der\nGebietskörperschaft errichteten Sondervermögen gezahlt\nwerden, in dem anderen Vertragstaat von der Steuer\nbefreit" }, "pages": [ 22 ], "text": "(2) Ungeachtet des Absatzes 1 sind Ruhegehälter und\nandere Vergütungen für frühere unselbständige Arbeit\nsowie Renten, die von einem Vertragstaat, einem seiner\nLander oder einer seiner Gebietskörperschaften unmittel-\nbar oder aus einem von diesem Staat, dem Land oder der\nGebietskörperschaft errichteten Sondervermögen gezahlt\nwerden, in dem anderen Vertragstaat von der Steuer\nbefreit" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-022-de-treaty-row-013", "pdf-022-de-treaty-row-014", "pdf-022-de-treaty-row-015", "pdf-022-de-treaty-row-016", "pdf-022-de-treaty-row-017", "pdf-022-de-treaty-row-018", "pdf-022-de-treaty-row-019" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 79.854, 177.873, 299.128, 247.178 ], "first_line": "pdf-022-de-treaty-row-013", "last_line": "pdf-022-de-treaty-row-019", "source_page": 22 } ], "text": "(3) Absatz 2 gilt entsprechend für Ruhegehälter, Renten\nund andere wiederkehrende oder einmalige Vergütungen,\ndie einer natürlichen Person von einem Vertragstaat,\neinem seiner Länder oder einer seiner Gebielskörper-\nschaften als Vergütung für einen Schaden gezahlt werden,\nder als Folge von Kriegshandlungen oder politischer Ver-\nfolgung entstanden ist" }, "pages": [ 22 ], "text": "(3) Absatz 2 gilt entsprechend für Ruhegehälter, Renten\nund andere wiederkehrende oder einmalige Vergütungen,\ndie einer natürlichen Person von einem Vertragstaat,\neinem seiner Länder oder einer seiner Gebielskörper-\nschaften als Vergütung für einen Schaden gezahlt werden,\nder als Folge von Kriegshandlungen oder politischer Ver-\nfolgung entstanden ist" } ], "title": "Artikel 18" }, { "body_sha256": "f4abbca25c55979e4d850633b58eedbc31f03913465230bd0298762df236f36a", "id": "article-19", "label": "19", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-022-de-treaty-row-021", "pdf-022-de-treaty-row-022", "pdf-022-de-treaty-row-023", "pdf-022-de-treaty-row-024", "pdf-022-de-treaty-row-025", "pdf-022-de-treaty-row-026", "pdf-022-de-treaty-row-027", "pdf-022-de-treaty-row-028", "pdf-022-de-treaty-row-029" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 80.504, 273.436, 299.61761, 362.377 ], "first_line": "pdf-022-de-treaty-row-021", "last_line": "pdf-022-de-treaty-row-029", "source_page": 22 } ], "text": "Ist eine natürliche Person in einem Vertragstaat an-\nsässig oder ist sie dort, unmittelbar bevor sie sich in den\nanderen Vertragstaat begab, ansässig gewesen und begibt\nsie sich lediglich zu dem Zweck in den anderen Vertrag-\nstaat, um dort an einer Universität, Hochschule, Schule\noder einer anderen Lehranstalt höchstens zwei Jahre lang\neine Lehrtätigkeit auszuüben, so ist diese Person in dem\nanderen Vertragstaat mit den Vergütungen für ihre Lehr-\ntätigkeit von der Steuer befreit," }, "pages": [ 22 ], "text": "Ist eine natürliche Person in einem Vertragstaat an-\nsässig oder ist sie dort, unmittelbar bevor sie sich in den\nanderen Vertragstaat begab, ansässig gewesen und begibt\nsie sich lediglich zu dem Zweck in den anderen Vertrag-\nstaat, um dort an einer Universität, Hochschule, Schule\noder einer anderen Lehranstalt höchstens zwei Jahre lang\neine Lehrtätigkeit auszuüben, so ist diese Person in dem\nanderen Vertragstaat mit den Vergütungen für ihre Lehr-\ntätigkeit von der Steuer befreit," } ], "title": "Artikel 19" }, { "body_sha256": "324cf33e0ea55dc67a92109a9ece602c4f0df0edad42aa8692ea4ed923925f88", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-022-de-treaty-row-031", "pdf-022-de-treaty-row-032", "pdf-022-de-treaty-row-033", "pdf-022-de-treaty-row-034", "pdf-022-de-treaty-row-035", "pdf-022-de-treaty-row-036", "pdf-022-de-treaty-row-037", "pdf-022-de-treaty-row-038", "pdf-022-de-treaty-row-039", "pdf-022-de-treaty-row-040", "pdf-022-de-treaty-row-041", "pdf-022-de-treaty-row-042", "pdf-022-de-treaty-row-043", "pdf-022-de-treaty-row-044", "pdf-022-de-treaty-row-045" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 80.509, 388.636, 300.4386, 540.413 ], "first_line": "pdf-022-de-treaty-row-031", "last_line": "pdf-022-de-treaty-row-045", "source_page": 22 } ], "text": "(1) Ist eine natürliche Person in einem Vertragstaat\nansässig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhalt sie sich in diesem anderen Vertragstaat lediglich als\nStudent an einer anerkannten Universität, Hochschule\noder Schule dieses anderen Vertragstaates oder als Lehr-\nling (in der Bundesrepublik einschließlich der Volontäre\noder Praktikanten) vorübergehend auf, so ist diese Person\nin diesem anderen Staat steuerfrei hinsichtlich\na) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Uberweisungen aus dem Ausland,\nund\nb) der Vergütungen für Arbeit, die sie in dem anderen\nStaat ausübt, um die Mittel für ihren Unterhalt, ihre\nErziehung oder ihre Ausbildung zu ergänzen." }, "pages": [ 22 ], "text": "(1) Ist eine natürliche Person in einem Vertragstaat\nansässig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhalt sie sich in diesem anderen Vertragstaat lediglich als\nStudent an einer anerkannten Universität, Hochschule\noder Schule dieses anderen Vertragstaates oder als Lehr-\nling (in der Bundesrepublik einschließlich der Volontäre\noder Praktikanten) vorübergehend auf, so ist diese Person\nin diesem anderen Staat steuerfrei hinsichtlich\na) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Uberweisungen aus dem Ausland,\nund\nb) der Vergütungen für Arbeit, die sie in dem anderen\nStaat ausübt, um die Mittel für ihren Unterhalt, ihre\nErziehung oder ihre Ausbildung zu ergänzen." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-022-de-treaty-row-046", "pdf-022-de-treaty-row-047", "pdf-022-de-treaty-row-048", "pdf-022-de-treaty-row-049", "pdf-022-de-treaty-row-050", "pdf-022-de-treaty-row-051", "pdf-022-de-treaty-row-052", "pdf-022-de-treaty-row-053", "pdf-022-de-treaty-row-054", "pdf-022-de-treaty-row-055", "pdf-022-de-treaty-row-056", "pdf-022-de-treaty-row-057", "pdf-022-de-treaty-row-058", "pdf-022-de-treaty-row-059", "pdf-022-de-treaty-row-060", "pdf-022-de-treaty-row-061", "pdf-022-de-treaty-row-062", "pdf-022-de-treaty-row-063", "pdf-022-de-treaty-row-064", "pdf-022-de-treaty-row-065", "pdf-022-de-treaty-row-066" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 80.513, 540.491, 300.65512, 751.18 ], "first_line": "pdf-022-de-treaty-row-046", "last_line": "pdf-022-de-treaty-row-066", "source_page": 22 } ], "text": "(2) Ist eine natürliche Person in einem Vertragstaat\nansässig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhalt sie sich in diesem anderen Vertragstaat lediglich zum\nStudium, zur Forschung oder zur Ausbildung als Empfan-\nger eines Zuschusses, Unterhaltsbeitrages oder Stipen-\ndiums einer wissenschaftlichen, pädagogischen, religiösen\noder mildtätigen Organisation oder im Rahmen eines\nProgramms für technische Hilfe, an dem die Regierung\neines Vertragstaates beteiligt ist, vorübergehend auf, so\nist diese Person in diesem anderen Staat steuerfrei hin-\nsichtlich\na) des Zuschusses, Unterhaltsbeitrages oder Stipendiums,\nund\nDJ der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Überweisungen aus dem Ausland,\nund\n©) der Vergütungen für Arbeit, die sie in dem anderen\nStaat ausübt, sofern die Arbeit im Rahmen der Stu-\ndien, der Forschung oder der Ausbildung geleistet\nwird oder mit ihnen zusammenhängt." }, "pages": [ 22 ], "text": "(2) Ist eine natürliche Person in einem Vertragstaat\nansässig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhalt sie sich in diesem anderen Vertragstaat lediglich zum\nStudium, zur Forschung oder zur Ausbildung als Empfan-\nger eines Zuschusses, Unterhaltsbeitrages oder Stipen-\ndiums einer wissenschaftlichen, pädagogischen, religiösen\noder mildtätigen Organisation oder im Rahmen eines\nProgramms für technische Hilfe, an dem die Regierung\neines Vertragstaates beteiligt ist, vorübergehend auf, so\nist diese Person in diesem anderen Staat steuerfrei hin-\nsichtlich\na) des Zuschusses, Unterhaltsbeitrages oder Stipendiums,\nund\nDJ der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Überweisungen aus dem Ausland,\nund\n©) der Vergütungen für Arbeit, die sie in dem anderen\nStaat ausübt, sofern die Arbeit im Rahmen der Stu-\ndien, der Forschung oder der Ausbildung geleistet\nwird oder mit ihnen zusammenhängt." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-024-de-treaty-row-001", "pdf-024-de-treaty-row-002", "pdf-024-de-treaty-row-003", "pdf-024-de-treaty-row-004", "pdf-024-de-treaty-row-005", "pdf-024-de-treaty-row-006", "pdf-024-de-treaty-row-007", "pdf-024-de-treaty-row-008", "pdf-024-de-treaty-row-009", "pdf-024-de-treaty-row-010", "pdf-024-de-treaty-row-011", "pdf-024-de-treaty-row-012", "pdf-024-de-treaty-row-013", "pdf-024-de-treaty-row-014", "pdf-024-de-treaty-row-015", "pdf-024-de-treaty-row-016", "pdf-024-de-treaty-row-017", "pdf-024-de-treaty-row-018", "pdf-024-de-treaty-row-019", "pdf-024-de-treaty-row-020" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.201, 62.018, 300.21958, 262.232 ], "first_line": "pdf-024-de-treaty-row-001", "last_line": "pdf-024-de-treaty-row-020", "source_page": 24 } ], "text": "(3) Ist eine natürliche Person in einem Vertragstaat\nansassig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhält sie sich in diesem anderen Vertragstaat lediglich als\nArbeitnehmer der Regierung oder eines Unternehmens\ndes anderen Staates oder auf Grund eines Vertrages oder\neiner Vereinbarung mit dieser Regierung oder einem\nsolchen Unternehmen vorübergehend für die Dauer von\nhöchstens 12 Monaten auf, um technische, berufliche oder\ngeschäftliche Erfahrungen zu erwerben, so ist diese Per-\nson in dem anderen Staat steuerfrei hinsichtlich\n@) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Uberweisungen aus dem Ausland,\nund\nb) der den Betrag von 15000 DM oder den Gegenwert\nin thailändischer Währung nicht übersteigenden Ver-\ngütungen für die in dem anderen Staat ausgeübte\nArbeit, sofern diese Arbeit im Rahmen ihrer Studien\noder ihrer Ausbildung geleistet wird oder damit zu-\nsammenhangt." }, "pages": [ 24 ], "text": "(3) Ist eine natürliche Person in einem Vertragstaat\nansassig oder ist sie dort, unmittelbar bevor sie sich in\nden anderen Vertragstaat begab, ansässig gewesen und\nhält sie sich in diesem anderen Vertragstaat lediglich als\nArbeitnehmer der Regierung oder eines Unternehmens\ndes anderen Staates oder auf Grund eines Vertrages oder\neiner Vereinbarung mit dieser Regierung oder einem\nsolchen Unternehmen vorübergehend für die Dauer von\nhöchstens 12 Monaten auf, um technische, berufliche oder\ngeschäftliche Erfahrungen zu erwerben, so ist diese Per-\nson in dem anderen Staat steuerfrei hinsichtlich\n@) der für ihren Unterhalt, ihre Erziehung oder ihre Aus-\nbildung bestimmten Uberweisungen aus dem Ausland,\nund\nb) der den Betrag von 15000 DM oder den Gegenwert\nin thailändischer Währung nicht übersteigenden Ver-\ngütungen für die in dem anderen Staat ausgeübte\nArbeit, sofern diese Arbeit im Rahmen ihrer Studien\noder ihrer Ausbildung geleistet wird oder damit zu-\nsammenhangt." } ], "title": "Artikel 20" }, { "body_sha256": "00f130b94c77fd825962e0e050aa1337e7c0a143c33b3c8324ad75b4fba2e763", "id": "article-21", "label": "21", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-024-de-treaty-row-022", "pdf-024-de-treaty-row-023", "pdf-024-de-treaty-row-024" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.853, 289.8, 301.09065, 321.795 ], "first_line": "pdf-024-de-treaty-row-022", "last_line": "pdf-024-de-treaty-row-024", "source_page": 24 } ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden, in\ndem dieses Vermögen liegt." }, "pages": [ 24 ], "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6\nAbsatz 2 kann in dem Vertragstaat besteuert werden, in\ndem dieses Vermögen liegt." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-024-de-treaty-row-025", "pdf-024-de-treaty-row-026", "pdf-024-de-treaty-row-027", "pdf-024-de-treaty-row-028" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 321.873, 299.8914, 363.032 ], "first_line": "pdf-024-de-treaty-row-025", "last_line": "pdf-024-de-treaty-row-028", "source_page": 24 } ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstatte eines Unternehmens darstellt, kann in dem\nVertragstaat besteuert werden, in dem sich die Betrieb-\nstäute befindet." }, "pages": [ 24 ], "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer\nBetriebstatte eines Unternehmens darstellt, kann in dem\nVertragstaat besteuert werden, in dem sich die Betrieb-\nstäute befindet." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-024-de-treaty-row-029", "pdf-024-de-treaty-row-030", "pdf-024-de-treaty-row-031", "pdf-024-de-treaty-row-032", "pdf-024-de-treaty-row-033" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 363.764, 299.68932, 414.741 ], "first_line": "pdf-024-de-treaty-row-029", "last_line": "pdf-024-de-treaty-row-033", "source_page": 24 } ], "text": "(3) Seeschiffe oder Luftfahrzeuge, die von einem Unter-\n‚nehmen eines Vertragstaates im internationalen Verkehr\nbetrieben werden, sowie bewegliches Vermögen, das dem\nBetrieb dieser Schiffe und Luftfahrzeuge dient, können\nnur in diesem Staat besteuert werden." }, "pages": [ 24 ], "text": "(3) Seeschiffe oder Luftfahrzeuge, die von einem Unter-\n‚nehmen eines Vertragstaates im internationalen Verkehr\nbetrieben werden, sowie bewegliches Vermögen, das dem\nBetrieb dieser Schiffe und Luftfahrzeuge dient, können\nnur in diesem Staat besteuert werden." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-024-de-treaty-row-034", "pdf-024-de-treaty-row-035", "pdf-024-de-treaty-row-036" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 414.818, 300.00105, 446.813 ], "first_line": "pdf-024-de-treaty-row-034", "last_line": "pdf-024-de-treaty-row-036", "source_page": 24 } ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." }, "pages": [ 24 ], "text": "(4) Alle anderen Vermögensteile einer in einem Ver-\ntragstaat ansässigen Person können nur in diesem Staat\nbesteuert werden." } ], "title": "Artikel 21" }, { "body_sha256": "2f0562b277c5e9cb9c12c027347d880cf86893193b63f316ce8b779e61f1c1ec", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-024-de-treaty-row-038", "pdf-024-de-treaty-row-039", "pdf-024-de-treaty-row-040", "pdf-024-de-treaty-row-041", "pdf-024-de-treaty-row-042", "pdf-024-de-treaty-row-043" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 79.855, 473.727, 300.4365, 533.868 ], "first_line": "pdf-024-de-treaty-row-038", "last_line": "pdf-024-de-treaty-row-043", "source_page": 24 } ], "text": "(1) Die Veranlagung und Besteuerung des Einkommens\nund des Vermögens in jedem der beiden Vertragstaaten\nrichtet sich weiterhin nach den in dem betreffenden Ver-\ntragstaat geltenden Gesetzen, es sei denn, daß dieses\nAbkommen ausdrücklich entgegenstehende Vorschriften\nenthält" }, "pages": [ 24 ], "text": "(1) Die Veranlagung und Besteuerung des Einkommens\nund des Vermögens in jedem der beiden Vertragstaaten\nrichtet sich weiterhin nach den in dem betreffenden Ver-\ntragstaat geltenden Gesetzen, es sei denn, daß dieses\nAbkommen ausdrücklich entgegenstehende Vorschriften\nenthält" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-024-de-treaty-row-044", "pdf-024-de-treaty-row-045", "pdf-024-de-treaty-row-046", "pdf-024-de-treaty-row-047", "pdf-024-de-treaty-row-048", "pdf-024-de-treaty-row-049", "pdf-024-de-treaty-row-050", "pdf-024-de-treaty-row-051", "pdf-024-de-treaty-row-052", "pdf-024-de-treaty-row-053", "pdf-024-de-treaty-row-054", "pdf-024-de-treaty-row-055", "pdf-024-de-treaty-row-056", "pdf-024-de-treaty-row-057", "pdf-024-de-treaty-row-058", "pdf-024-de-treaty-row-059", "pdf-024-de-treaty-row-060", "pdf-024-de-treaty-row-061", "pdf-024-de-treaty-row-062", "pdf-024-de-treaty-row-063", "pdf-024-de-treaty-row-064", "pdf-024-de-treaty-row-065", "pdf-026-de-treaty-row-001", "pdf-026-de-treaty-row-002", "pdf-026-de-treaty-row-003", "pdf-026-de-treaty-row-004", "pdf-026-de-treaty-row-005", "pdf-026-de-treaty-row-006", "pdf-026-de-treaty-row-007", "pdf-026-de-treaty-row-008", "pdf-026-de-treaty-row-009", "pdf-026-de-treaty-row-010", "pdf-026-de-treaty-row-011", "pdf-026-de-treaty-row-012", "pdf-026-de-treaty-row-013", "pdf-026-de-treaty-row-014", "pdf-026-de-treaty-row-015", "pdf-026-de-treaty-row-016", "pdf-026-de-treaty-row-017", "pdf-026-de-treaty-row-018", "pdf-026-de-treaty-row-019", "pdf-026-de-treaty-row-020", "pdf-026-de-treaty-row-021", "pdf-026-de-treaty-row-022", "pdf-026-de-treaty-row-023" ], "source_page": 24, "source_pages": [ 24, 26 ], "source_spans": [ { "bbox": [ 80.509, 533.945, 301.52358, 747.904 ], "first_line": "pdf-024-de-treaty-row-044", "last_line": "pdf-024-de-treaty-row-065", "source_page": 24 }, { "bbox": [ 83.127, 65.945, 303.27102, 302.813 ], "first_line": "pdf-026-de-treaty-row-001", "last_line": "pdf-026-de-treaty-row-023", "source_page": 26 } ], "text": "(2) Vorbehaltlich des Absatzes 1 wird bei einer in der\nBundesrepublik ansässigen Person die Steuer wie folgt\nfestgesetzt.\na) Von der Bemessungsgrundlage für die deutsche Steuer\nwerden die Einkünfte aus Quellen innerhalb Thailands\nund die in Thailand gelegenen Vermögenswerte aus-\ngenommen, die nach diesem Abkommen in Thailand\nbesteuert werden können, soweit nicht Buchstabe b\nanzuwenden ist. Die Bundesrepublik behält aber das\nRecht, die so ausgenommenen Einkünfte und Ver-\nmégenswerte bei der Festsetzung des Steuersatzes zu\nberücksichtigen. Auf Dividenden ist Satz I nur anzu-\nwenden, wenn die Dividenden einer in der Bundes-\nrepublik ansässigen Kapitalgesellschaft von einer in\nThailand ansässigen Gesellschaft gezahlt werden, deren\nstimmberechtigte Anteile zu mindestens 25 v.H. der\nerstgenannten Gesellschaft gehören. Von der Bemes-\nsungsgrundlage für die deutsche Steuer werden eben-\nfalls Beteiligungen ausgenommen, deren Dividenden\nnach dem vorstehenden Satz von der Steuerbemes-\nsungsgrundlage ausgenommen sind oder bei Zahlung\nauszunehmen waren,\nb) Die Steuer, die nach thailändischem Recht und in Uber-\neinstimmung mit diesem Abkommen für die nach-\nstehenden, aus Quellen innerhalb Thailands stammen-\nden Einkünfte gezahlt wird, wird unter Beachtung der\nVorschriften des deutschen Steuerrechts über die An:\nrechnung ausländischer Steuern auf die von diesen\nEinkünften erhobene deutsche Steuer angerechnet:\n1. Gewinne aus dem Betrieb von Seeschiffen im inter-\nnationalen Verkehr, die nach Artikel 8 Absatz 2 in\nThailand besteuert werden können;\n2, Dividenden, die nicht unter Buchstabe a fallen:\n3. Zinsen;\n4. Lizenzgebühren und die in Artikel 12 Absatz 3 ge-\n‚nannten Veräußerungsgewinne:\n5. Gewinne, die nach Artikel 15 Absatz 2 in Thailand\nbesteuert werden können;\n6. die in Artikel 17 Absatz 1 genannten Vergütungen,\ndie an einen deutschen Staatsangehörigen gezahlt\nwerden, der nicht zugleich thailändischer Staats.\nangehöriger ist;\n7. Ruhegehälter und sonstige Vergütungen sowie Ren-\nten, die nach Artikel 18 Absatz 1 in Thailand be-\nsteuert werden können." }, "pages": [ 24, 26 ], "text": "(2) Vorbehaltlich des Absatzes 1 wird bei einer in der\nBundesrepublik ansässigen Person die Steuer wie folgt\nfestgesetzt.\na) Von der Bemessungsgrundlage für die deutsche Steuer\nwerden die Einkünfte aus Quellen innerhalb Thailands\nund die in Thailand gelegenen Vermögenswerte aus-\ngenommen, die nach diesem Abkommen in Thailand\nbesteuert werden können, soweit nicht Buchstabe b\nanzuwenden ist. Die Bundesrepublik behält aber das\nRecht, die so ausgenommenen Einkünfte und Ver-\nmégenswerte bei der Festsetzung des Steuersatzes zu\nberücksichtigen. Auf Dividenden ist Satz I nur anzu-\nwenden, wenn die Dividenden einer in der Bundes-\nrepublik ansässigen Kapitalgesellschaft von einer in\nThailand ansässigen Gesellschaft gezahlt werden, deren\nstimmberechtigte Anteile zu mindestens 25 v.H. der\nerstgenannten Gesellschaft gehören. Von der Bemes-\nsungsgrundlage für die deutsche Steuer werden eben-\nfalls Beteiligungen ausgenommen, deren Dividenden\nnach dem vorstehenden Satz von der Steuerbemes-\nsungsgrundlage ausgenommen sind oder bei Zahlung\nauszunehmen waren,\nb) Die Steuer, die nach thailändischem Recht und in Uber-\neinstimmung mit diesem Abkommen für die nach-\nstehenden, aus Quellen innerhalb Thailands stammen-\nden Einkünfte gezahlt wird, wird unter Beachtung der\nVorschriften des deutschen Steuerrechts über die An:\nrechnung ausländischer Steuern auf die von diesen\nEinkünften erhobene deutsche Steuer angerechnet:\n1. Gewinne aus dem Betrieb von Seeschiffen im inter-\nnationalen Verkehr, die nach Artikel 8 Absatz 2 in\nThailand besteuert werden können;\n2, Dividenden, die nicht unter Buchstabe a fallen:\n3. Zinsen;\n4. Lizenzgebühren und die in Artikel 12 Absatz 3 ge-\n‚nannten Veräußerungsgewinne:\n5. Gewinne, die nach Artikel 15 Absatz 2 in Thailand\nbesteuert werden können;\n6. die in Artikel 17 Absatz 1 genannten Vergütungen,\ndie an einen deutschen Staatsangehörigen gezahlt\nwerden, der nicht zugleich thailändischer Staats.\nangehöriger ist;\n7. Ruhegehälter und sonstige Vergütungen sowie Ren-\nten, die nach Artikel 18 Absatz 1 in Thailand be-\nsteuert werden können." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-026-de-treaty-row-024", "pdf-026-de-treaty-row-025", "pdf-026-de-treaty-row-026", "pdf-026-de-treaty-row-027", "pdf-026-de-treaty-row-028", "pdf-026-de-treaty-row-029", "pdf-026-de-treaty-row-030", "pdf-026-de-treaty-row-031", "pdf-026-de-treaty-row-032", "pdf-026-de-treaty-row-033", "pdf-026-de-treaty-row-034", "pdf-026-de-treaty-row-035", "pdf-026-de-treaty-row-036", "pdf-026-de-treaty-row-037", "pdf-026-de-treaty-row-038", "pdf-026-de-treaty-row-039", "pdf-026-de-treaty-row-040", "pdf-026-de-treaty-row-041", "pdf-026-de-treaty-row-042", "pdf-026-de-treaty-row-043", "pdf-026-de-treaty-row-044", "pdf-026-de-treaty-row-045", "pdf-026-de-treaty-row-046", "pdf-026-de-treaty-row-047", "pdf-026-de-treaty-row-048", "pdf-026-de-treaty-row-049", "pdf-026-de-treaty-row-050", "pdf-026-de-treaty-row-051", "pdf-026-de-treaty-row-052", "pdf-026-de-treaty-row-053", "pdf-026-de-treaty-row-054", "pdf-026-de-treaty-row-055", "pdf-026-de-treaty-row-056", "pdf-026-de-treaty-row-057", "pdf-026-de-treaty-row-058", "pdf-026-de-treaty-row-059", "pdf-026-de-treaty-row-060", "pdf-026-de-treaty-row-061", "pdf-026-de-treaty-row-062", "pdf-026-de-treaty-row-063", "pdf-026-de-treaty-row-064", "pdf-026-de-treaty-row-065", "pdf-026-de-treaty-row-066", "pdf-028-de-treaty-row-001", "pdf-028-de-treaty-row-002", "pdf-028-de-treaty-row-003", "pdf-028-de-treaty-row-004", "pdf-028-de-treaty-row-005", "pdf-028-de-treaty-row-006", "pdf-028-de-treaty-row-007", "pdf-028-de-treaty-row-008", "pdf-028-de-treaty-row-009" ], "source_page": 26, "source_pages": [ 26, 28 ], "source_spans": [ { "bbox": [ 83.126, 308.127, 304.03635, 759.69 ], "first_line": "pdf-026-de-treaty-row-024", "last_line": "pdf-026-de-treaty-row-066", "source_page": 26 }, { "bbox": [ 83.779, 75.109, 304.03523, 163.396 ], "first_line": "pdf-028-de-treaty-row-001", "last_line": "pdf-028-de-treaty-row-009", "source_page": 28 } ], "text": "(3) Vorbehaltlich des Absatzes 1 wird bei einer in Thal\nland ansässigen Person die Steuer wie folgt festgesetzt:\na) Von der Bemessungsgrundlage für die thailändische\nSteuer werden die Einkünfte aus Quellen innerhalb\nder Bundesrepublik und die in der Bundesrepublik\ngelegenen Vermögensteile ausgenommen, die nach\ndiesem Abkommen in der Bundesrepublik besteuert\nwerden können, soweit nicht Buchstabe b anzuwenden\nist, Thailand behält aber das Recht, die so ausgenom-\nmenen Einkünfte und Vermögensteile bei der Fest-\nsetzung des Steversatzes zu berücksichtigen. Auf Divi-\ndenden ist Satz 1 nur anzuwenden, wenn die Dividen-\nden einer in Thailand ansässigen Gesellschaft von\neiner in der Bundesrepublik ansässigen Kapitalgesell-\nschaft gezahlt werden, deren stimmberechtigte Anteile\nzu mindestens 25 v.H. der erstgenannten Gesellschaft\ngehören. Von der Bemessungsgrundlage für die thai-\nländische Steuer werden ebenfalls Beleiligungen aus-\ngenommen, deren Dividenden nach dem vorstehenden\nSatz von der Steuerbemessungsgrundlage ausgenom-\nmen sind oder bei Zahlung auszunehmen wären.\nb) Die Steuer, die nach deutschem Recht und in Uberein-\nstimmung mit diesem Abkommen von einer in Thai-\nland ansässigen Person für aus Quellen innerhalb der\nBundesrepublik stammende Einkünfte zu zahlen ist,\nwird auf die thailändische Steuer angerechnel, wenn\ndie Einkünfte bestehen aus:\n1. Gewinnen aus dem Betrieb von Seeschiffen im inter-\nnationalen Verkehr, die nach Artikel 8 Absatz 2\nin der Bundesrepublik besteuert werden können;\n2. Dividenden, die nicht unter Buchstabe a fallen;\n3. Zinsen;\n4. Lizenzgebühren und die in Artikel 12 Absatz 3 ge-\nnannten Veräußerungsgewinne;\n5. Gewinnen, die nach Artikel 15 Absatz 2 in der\nBundesrepublik besteuert werden könne\n6. die in Artikel 17 Absatz 1 genannten Vergütungen,\ndie an einen ihailändischen Staatsangehörigen ge-\nzahlt werden, der nicht zugleich deutscher Staats-\nangehöriger ist;\n7. Ruhegehältern und sonstigen Vergütungen sowie\nRenten, die nach Artikel 18 Absatz 1 in der Bundes“\nrepublik besteuert werden können.\nDer anzuredinende Betrag bemißt sich nach der in der\nBundesrepublik gezahlten Steuer, darf aber den Teil der\nthailéndischen Steuer nicht übersteigen, der dem Verhält-\nnis der Reineinkünfte aus Quellen innerhalb der Bundes-\nrepublik zum Gesamtbetrag der der thailändischen Steuer\nunterliegenden Reineinkünfte entspricht. Bei der Fest-\nsetzung des Gesamtbetrages der Reineinkünfte werden\nVerluste, gleichgültig, in welchen Staaten sie entstanden\nsind, nicht berücksichtigt" }, "pages": [ 26, 28 ], "text": "(3) Vorbehaltlich des Absatzes 1 wird bei einer in Thal\nland ansässigen Person die Steuer wie folgt festgesetzt:\na) Von der Bemessungsgrundlage für die thailändische\nSteuer werden die Einkünfte aus Quellen innerhalb\nder Bundesrepublik und die in der Bundesrepublik\ngelegenen Vermögensteile ausgenommen, die nach\ndiesem Abkommen in der Bundesrepublik besteuert\nwerden können, soweit nicht Buchstabe b anzuwenden\nist, Thailand behält aber das Recht, die so ausgenom-\nmenen Einkünfte und Vermögensteile bei der Fest-\nsetzung des Steversatzes zu berücksichtigen. Auf Divi-\ndenden ist Satz 1 nur anzuwenden, wenn die Dividen-\nden einer in Thailand ansässigen Gesellschaft von\neiner in der Bundesrepublik ansässigen Kapitalgesell-\nschaft gezahlt werden, deren stimmberechtigte Anteile\nzu mindestens 25 v.H. der erstgenannten Gesellschaft\ngehören. Von der Bemessungsgrundlage für die thai-\nländische Steuer werden ebenfalls Beleiligungen aus-\ngenommen, deren Dividenden nach dem vorstehenden\nSatz von der Steuerbemessungsgrundlage ausgenom-\nmen sind oder bei Zahlung auszunehmen wären.\nb) Die Steuer, die nach deutschem Recht und in Uberein-\nstimmung mit diesem Abkommen von einer in Thai-\nland ansässigen Person für aus Quellen innerhalb der\nBundesrepublik stammende Einkünfte zu zahlen ist,\nwird auf die thailändische Steuer angerechnel, wenn\ndie Einkünfte bestehen aus:\n1. Gewinnen aus dem Betrieb von Seeschiffen im inter-\nnationalen Verkehr, die nach Artikel 8 Absatz 2\nin der Bundesrepublik besteuert werden können;\n2. Dividenden, die nicht unter Buchstabe a fallen;\n3. Zinsen;\n4. Lizenzgebühren und die in Artikel 12 Absatz 3 ge-\nnannten Veräußerungsgewinne;\n5. Gewinnen, die nach Artikel 15 Absatz 2 in der\nBundesrepublik besteuert werden könne\n6. die in Artikel 17 Absatz 1 genannten Vergütungen,\ndie an einen ihailändischen Staatsangehörigen ge-\nzahlt werden, der nicht zugleich deutscher Staats-\nangehöriger ist;\n7. Ruhegehältern und sonstigen Vergütungen sowie\nRenten, die nach Artikel 18 Absatz 1 in der Bundes“\nrepublik besteuert werden können.\nDer anzuredinende Betrag bemißt sich nach der in der\nBundesrepublik gezahlten Steuer, darf aber den Teil der\nthailéndischen Steuer nicht übersteigen, der dem Verhält-\nnis der Reineinkünfte aus Quellen innerhalb der Bundes-\nrepublik zum Gesamtbetrag der der thailändischen Steuer\nunterliegenden Reineinkünfte entspricht. Bei der Fest-\nsetzung des Gesamtbetrages der Reineinkünfte werden\nVerluste, gleichgültig, in welchen Staaten sie entstanden\nsind, nicht berücksichtigt" } ], "title": "Artikel 22" }, { "body_sha256": "f73ded7bd585b14040a7057695408810e4dfad984369458dce149fc970401289", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-028-de-treaty-row-011", "pdf-028-de-treaty-row-012", "pdf-028-de-treaty-row-013", "pdf-028-de-treaty-row-014", "pdf-028-de-treaty-row-015", "pdf-028-de-treaty-row-016", "pdf-028-de-treaty-row-017", "pdf-028-de-treaty-row-018" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 83.782, 196.855, 303.32916, 275.324 ], "first_line": "pdf-028-de-treaty-row-011", "last_line": "pdf-028-de-treaty-row-018", "source_page": 28 } ], "text": "(1) Die Staatsangehörigen eines Vertragstaates dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung\nunterworfen werden, die anders oder belastender sind\nals die Besteuerung und die damit zusammenhängende\nVerpflichtungen, denen die Staalsangehörigen des ande-\nren Staates unter gleichen Verhältnissen unterworfen\nsind oder unterworfen werden können." }, "pages": [ 28 ], "text": "(1) Die Staatsangehörigen eines Vertragstaates dürfen\nin dem anderen Vertragstaat weder einer Besteuerung\nnoch einer damit zusammenhängenden Verpflichtung\nunterworfen werden, die anders oder belastender sind\nals die Besteuerung und die damit zusammenhängende\nVerpflichtungen, denen die Staalsangehörigen des ande-\nren Staates unter gleichen Verhältnissen unterworfen\nsind oder unterworfen werden können." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-028-de-treaty-row-019", "pdf-028-de-treaty-row-020", "pdf-028-de-treaty-row-021", "pdf-028-de-treaty-row-022", "pdf-028-de-treaty-row-023", "pdf-028-de-treaty-row-024", "pdf-028-de-treaty-row-025", "pdf-028-de-treaty-row-026", "pdf-028-de-treaty-row-027", "pdf-028-de-treaty-row-028", "pdf-028-de-treaty-row-029" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 83.782, 276.055, 303.45916, 387.252 ], "first_line": "pdf-028-de-treaty-row-019", "last_line": "pdf-028-de-treaty-row-029", "source_page": 28 } ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter.\n‚nehmen eines Vertragstaates in dem anderen Vertrag.\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als ver-\npfichte sie einen Vertragstaat, den in dem enderen Ver-\ntragstaat ansässigen Personen Steuerfreibeträge, -vergiin-\nstigungen und -ermaBigungen auf Grund des Personen.\nstandes oder der Familienlasten zu gewähren, die er den\nin seinem Gebiet ansässigen Personen gewährt" }, "pages": [ 28 ], "text": "(2) Die Besteuerung einer Betriebstätte, die ein Unter.\n‚nehmen eines Vertragstaates in dem anderen Vertrag.\nstaat hat, darf in dem anderen Staat nicht ungünstiger\nsein als die Besteuerung von Unternehmen des anderen\nStaates, die die gleiche Tätigkeit ausüben.\nDiese Bestimmung ist nicht so auszulegen, als ver-\npfichte sie einen Vertragstaat, den in dem enderen Ver-\ntragstaat ansässigen Personen Steuerfreibeträge, -vergiin-\nstigungen und -ermaBigungen auf Grund des Personen.\nstandes oder der Familienlasten zu gewähren, die er den\nin seinem Gebiet ansässigen Personen gewährt" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-028-de-treaty-row-030", "pdf-028-de-treaty-row-031", "pdf-028-de-treaty-row-032", "pdf-028-de-treaty-row-033", "pdf-028-de-treaty-row-034", "pdf-028-de-treaty-row-035", "pdf-028-de-treaty-row-036", "pdf-028-de-treaty-row-037", "pdf-028-de-treaty-row-038", "pdf-028-de-treaty-row-039", "pdf-028-de-treaty-row-040" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 83.782, 387.327, 303.5011, 495.25 ], "first_line": "pdf-028-de-treaty-row-030", "last_line": "pdf-028-de-treaty-row-040", "source_page": 28 } ], "text": "(3) Die Unternehmen eines Vertragstaates, deren Ka-\npital ganz oder teilweise, unmittelbar oder mittelbar, einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Staat weder einer\nBesteuerung noch einer damit zusammenhängenden Ver-\npfichtung unterworfen werden, die anders oder belasten-\nder sind als die Besteuerung und die damit zusammen-\nhängenden Verpflichtungen, denen andere ähnliche Unter-\nnehmen des ersigenannien Staates unterworfen sind oder\nunterworfen werden können," }, "pages": [ 28 ], "text": "(3) Die Unternehmen eines Vertragstaates, deren Ka-\npital ganz oder teilweise, unmittelbar oder mittelbar, einer\nin dem anderen Vertragstaat ansässigen Person oder\nmehreren solchen Personen gehört oder ihrer Kontrolle\nunterliegt, dürfen in dem erstgenannten Staat weder einer\nBesteuerung noch einer damit zusammenhängenden Ver-\npfichtung unterworfen werden, die anders oder belasten-\nder sind als die Besteuerung und die damit zusammen-\nhängenden Verpflichtungen, denen andere ähnliche Unter-\nnehmen des ersigenannien Staates unterworfen sind oder\nunterworfen werden können," }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-028-de-treaty-row-041", "pdf-028-de-treaty-row-042" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.436, 495.327, 303.44708, 518.158 ], "first_line": "pdf-028-de-treaty-row-041", "last_line": "pdf-028-de-treaty-row-042", "source_page": 28 } ], "text": "(4) In diesem Artikel bedeutet der Ausdruck .Be-\nsteuerung” Steuern jeder Art und Bezeichnung." }, "pages": [ 28 ], "text": "(4) In diesem Artikel bedeutet der Ausdruck .Be-\nsteuerung” Steuern jeder Art und Bezeichnung." } ], "title": "Artikel 23" }, { "body_sha256": "0497a2f12c3c439166e6df3edf8f6b25ac986597a16d474af21d0feb0233a573", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-028-de-treaty-row-044", "pdf-028-de-treaty-row-045", "pdf-028-de-treaty-row-046", "pdf-028-de-treaty-row-047", "pdf-028-de-treaty-row-048", "pdf-028-de-treaty-row-049", "pdf-028-de-treaty-row-050", "pdf-028-de-treaty-row-051" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.434, 550.964, 303.38023, 630.087 ], "first_line": "pdf-028-de-treaty-row-044", "last_line": "pdf-028-de-treaty-row-051", "source_page": 28 } ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person der\nAuffassung, daß die Maßnahmen eines Vertragstaates\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlichem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaates unterbreiten, in dem sie ansässig ist." }, "pages": [ 28 ], "text": "(1) Ist eine in einem Vertragstaat ansässige Person der\nAuffassung, daß die Maßnahmen eines Vertragstaates\noder beider Vertragstaaten für sie zu einer Besteuerung\ngeführt haben oder führen werden, die diesem Abkom-\nmen nicht entspricht, so kann sie unbeschadet der nach\ninnerstaatlichem Recht dieser Staaten vorgesehenen\nRechtsmittel ihren Fall der zuständigen Behörde des Ver-\ntragstaates unterbreiten, in dem sie ansässig ist." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-028-de-treaty-row-052", "pdf-028-de-treaty-row-053", "pdf-028-de-treaty-row-054", "pdf-028-de-treaty-row-055", "pdf-028-de-treaty-row-056", "pdf-028-de-treaty-row-057", "pdf-028-de-treaty-row-058" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.436, 630.818, 303.87259, 700.777 ], "first_line": "pdf-028-de-treaty-row-052", "last_line": "pdf-028-de-treaty-row-058", "source_page": 28 } ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine be-\nfriedigende Lösung herbeizuführen, so wird sie sich be-\nmühen, den Fall durch Verständigung mit der zuständigen\nBehörde des anderen Vertragstaates so zu regeln, daß\neine dem Abkommen nicht entsprechende Besteuerung\nvermieden wird" }, "pages": [ 28 ], "text": "(2) Hält diese zuständige Behörde die Einwendung für\nbegründet und ist sie selbst nicht in der Lage, eine be-\nfriedigende Lösung herbeizuführen, so wird sie sich be-\nmühen, den Fall durch Verständigung mit der zuständigen\nBehörde des anderen Vertragstaates so zu regeln, daß\neine dem Abkommen nicht entsprechende Besteuerung\nvermieden wird" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-028-de-treaty-row-059", "pdf-028-de-treaty-row-060", "pdf-028-de-treaty-row-061", "pdf-028-de-treaty-row-062", "pdf-028-de-treaty-row-063", "pdf-028-de-treaty-row-064", "pdf-028-de-treaty-row-065" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 84.435, 700.2, 303.7086, 770.813 ], "first_line": "pdf-028-de-treaty-row-059", "last_line": "pdf-028-de-treaty-row-065", "source_page": 28 } ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\nden sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung dieses Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fallen, die in diesem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, "pages": [ 28 ], "text": "(3) Die zuständigen Behörden der Vertragstaaten wer-\nden sich bemühen, Schwierigkeiten oder Zweifel, die bei\nder Auslegung oder Anwendung dieses Abkommens ent-\nstehen, in gegenseitigem Einvernehmen zu beseitigen. Sie\nkönnen auch gemeinsam darüber beraten, wie eine Dop-\npelbesteuerung in Fallen, die in diesem Abkommen nicht\nbehandelt sind, vermieden werden kann." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-030-de-treaty-row-001", "pdf-030-de-treaty-row-002", "pdf-030-de-treaty-row-003", "pdf-030-de-treaty-row-004" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.054, 65.945, 306.72008, 107.104 ], "first_line": "pdf-030-de-treaty-row-001", "last_line": "pdf-030-de-treaty-row-004", "source_page": 30 } ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kon-\nnen zur Herbeiführung einer Einigung im Sinne der vor-\nstehenden Absätze und zum Austausch von Informationen\n‚nach Artikel 25 unmittelbar miteinander verkehren." }, "pages": [ 30 ], "text": "(4) Die zuständigen Behörden der Vertragstaaten kon-\nnen zur Herbeiführung einer Einigung im Sinne der vor-\nstehenden Absätze und zum Austausch von Informationen\n‚nach Artikel 25 unmittelbar miteinander verkehren." } ], "title": "Artikel 24" }, { "body_sha256": "c82ce714ab78884843164b63c72636b3051a77431c0b98eb6707ab02f8e73cce", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-030-de-treaty-row-006", "pdf-030-de-treaty-row-007", "pdf-030-de-treaty-row-008", "pdf-030-de-treaty-row-009", "pdf-030-de-treaty-row-010", "pdf-030-de-treaty-row-011", "pdf-030-de-treaty-row-012", "pdf-030-de-treaty-row-013" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.056, 148.418, 306.65605, 227.541 ], "first_line": "pdf-030-de-treaty-row-006", "last_line": "pdf-030-de-treaty-row-013", "source_page": 30 } ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens erforderlich sind. Alle so ausgetausch-\nten Informationen sind geheimzuhalten und dürfen nur\nsolchen Personen oder Behörden zugänglich gemacht\nwerden, die mit der Veranlagung oder gerichtlichen Fest-\nsetzung und der Erhebung der unter dieses Abkommen\nfallenden Steuern befaßt sind" }, "pages": [ 30 ], "text": "(1) Die zuständigen Behörden der Vertragstaaten wer-\nden die Informationen austauschen, die zur Durchführung\ndieses Abkommens erforderlich sind. Alle so ausgetausch-\nten Informationen sind geheimzuhalten und dürfen nur\nsolchen Personen oder Behörden zugänglich gemacht\nwerden, die mit der Veranlagung oder gerichtlichen Fest-\nsetzung und der Erhebung der unter dieses Abkommen\nfallenden Steuern befaßt sind" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-030-de-treaty-row-014", "pdf-030-de-treaty-row-015", "pdf-030-de-treaty-row-016", "pdf-030-de-treaty-row-017", "pdf-030-de-treaty-row-018", "pdf-030-de-treaty-row-019", "pdf-030-de-treaty-row-020", "pdf-030-de-treaty-row-021", "pdf-030-de-treaty-row-022", "pdf-030-de-treaty-row-023", "pdf-030-de-treaty-row-024", "pdf-030-de-treaty-row-025" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.707, 229.582, 307.47261, 368.268 ], "first_line": "pdf-030-de-treaty-row-014", "last_line": "pdf-030-de-treaty-row-025", "source_page": 30 } ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als ver-\npflichte er einen der Vertragstaaten\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaates abweichen;\nb) Angaben zu übermitteln, die nach den Gesetzen oder\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaates nicht beschafft-warden können;\n©) Informationen zu erteilen, die ein Handels-, Geschäfts\nGewerbe- oder Berufsgeheimnis oder ein Geschäftsver-\nfahren preisgeben würden oder deren Erteilung der\nöffentlichen Ordifang widersprache." }, "pages": [ 30 ], "text": "(2) Absatz 1 ist auf keinen Fall so auszulegen, als ver-\npflichte er einen der Vertragstaaten\na) Verwaltungsmaßnahmen durchzuführen, die von den\nGesetzen oder der Verwaltungspraxis dieses oder des\nanderen Vertragstaates abweichen;\nb) Angaben zu übermitteln, die nach den Gesetzen oder\nim üblichen Verwaltungsverfahren dieses oder des\nanderen Vertragstaates nicht beschafft-warden können;\n©) Informationen zu erteilen, die ein Handels-, Geschäfts\nGewerbe- oder Berufsgeheimnis oder ein Geschäftsver-\nfahren preisgeben würden oder deren Erteilung der\nöffentlichen Ordifang widersprache." } ], "title": "Artikel 25" }, { "body_sha256": "06015200619d4c29fcc51f9df8ec1d4abe4781627793c026888d2611edcd2d40", "id": "article-26", "label": "26", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-030-de-treaty-row-027", "pdf-030-de-treaty-row-028", "pdf-030-de-treaty-row-029", "pdf-030-de-treaty-row-030" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.71, 396.491, 306.984, 437.65 ], "first_line": "pdf-030-de-treaty-row-027", "last_line": "pdf-030-de-treaty-row-030", "source_page": 30 } ], "text": "Dieses Abkommen berührt nicht die steuerlichen Vor-\nrechte, die den diplomatischen und konsularischer Beam-\nten nach den allgemeinen Regeln des Völkerrechts oder\nauf Grund besonderer Vereinbarungen zustehen" }, "pages": [ 30 ], "text": "Dieses Abkommen berührt nicht die steuerlichen Vor-\nrechte, die den diplomatischen und konsularischer Beam-\nten nach den allgemeinen Regeln des Völkerrechts oder\nauf Grund besonderer Vereinbarungen zustehen" } ], "title": "Artikel 26" }, { "body_sha256": "326857de5ceb83ebb5c9b840629b53a925f58046330a65a039af5c60812eaecb", "id": "article-27", "label": "27", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-030-de-treaty-row-032", "pdf-030-de-treaty-row-033", "pdf-030-de-treaty-row-034", "pdf-030-de-treaty-row-035", "pdf-030-de-treaty-row-036", "pdf-030-de-treaty-row-037", "pdf-030-de-treaty-row-038", "pdf-030-de-treaty-row-039" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.711, 468.455, 307.42175, 549.58 ], "first_line": "pdf-030-de-treaty-row-032", "last_line": "pdf-030-de-treaty-row-039", "source_page": 30 } ], "text": "Enthalten das Recht eines der beiden Vertragstaaten\noder völkerrechtliche Regelungen, die zwischen den Ver-\ntragstaaten neben diesem Abkommen gegenwärtig oder\nkünftig bestehen, eine Bestimmung, die für eine in einem\nVertragstaat ansässige Person günstiger ist als die Rege-\nlungen dieses Abkommens, so wird diese Bestimmung,\nsoweit sie günstiger ist, von diesem Abkommen nitht\nberührt" }, "pages": [ 30 ], "text": "Enthalten das Recht eines der beiden Vertragstaaten\noder völkerrechtliche Regelungen, die zwischen den Ver-\ntragstaaten neben diesem Abkommen gegenwärtig oder\nkünftig bestehen, eine Bestimmung, die für eine in einem\nVertragstaat ansässige Person günstiger ist als die Rege-\nlungen dieses Abkommens, so wird diese Bestimmung,\nsoweit sie günstiger ist, von diesem Abkommen nitht\nberührt" } ], "title": "Artikel 27" }, { "body_sha256": "4ae8cea73a0ed0b29600a3009fd12103f0cc7dc1ba0d8ab8ea286bd8a699b219", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-030-de-treaty-row-041", "pdf-030-de-treaty-row-042", "pdf-030-de-treaty-row-043", "pdf-030-de-treaty-row-044", "pdf-030-de-treaty-row-045" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 87.709, 569.945, 307.07568, 620.922 ], "first_line": "pdf-030-de-treaty-row-041", "last_line": "pdf-030-de-treaty-row-045", "source_page": 30 } ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern\nnicht die Regierung der Bundesrepublik Deutschland gegen-\nüber der Regierung des Königreichs Thailand innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt," }, "pages": [ 30 ], "text": "Dieses Abkommen gilt auch für das Land Berlin, sofern\nnicht die Regierung der Bundesrepublik Deutschland gegen-\nüber der Regierung des Königreichs Thailand innerhalb\nvon drei Monaten nach Inkrafttreten des Abkommens\neine gegenteilige Erklärung abgibt," } ], "title": "Artikel 28" }, { "body_sha256": "7f43651a0e242224f900cd187307f5da95a6021ea489d97e1ae1eca77c7ce9c0", "id": "article-29", "label": "29", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-030-de-treaty-row-047", "pdf-030-de-treaty-row-048", "pdf-030-de-treaty-row-049" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 88.362, 657.0, 307.4177, 688.995 ], "first_line": "pdf-030-de-treaty-row-047", "last_line": "pdf-030-de-treaty-row-049", "source_page": 30 } ], "text": "(1) Dieses Abkommen bedarf der Ratifizierung; die Rati-\nfikationsurkunden sollen so bald wie möglich in Bonn\nausgetauscht werden." }, "pages": [ 30 ], "text": "(1) Dieses Abkommen bedarf der Ratifizierung; die Rati-\nfikationsurkunden sollen so bald wie möglich in Bonn\nausgetauscht werden." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-030-de-treaty-row-050", "pdf-030-de-treaty-row-051", "pdf-030-de-treaty-row-052", "pdf-030-de-treaty-row-053", "pdf-030-de-treaty-row-054", "pdf-032-de-treaty-row-001", "pdf-032-de-treaty-row-002", "pdf-032-de-treaty-row-003", "pdf-032-de-treaty-row-004", "pdf-032-de-treaty-row-005", "pdf-032-de-treaty-row-006", "pdf-032-de-treaty-row-007", "pdf-032-de-treaty-row-008" ], "source_page": 30, "source_pages": [ 30, 32 ], "source_spans": [ { "bbox": [ 88.362, 689.727, 308.14204, 760.995 ], "first_line": "pdf-030-de-treaty-row-050", "last_line": "pdf-030-de-treaty-row-054", "source_page": 30 }, { "bbox": [ 85.091, 59.4, 305.09895, 144.413 ], "first_line": "pdf-032-de-treaty-row-001", "last_line": "pdf-032-de-treaty-row-008", "source_page": 32 } ], "text": "(2) Dieses Abkommen tritt einen Monat nach Austausch\nder Ratifikationsurkunden in Kraft und gilt dann\na) hinsichtlich der deutschen Steuer für die Steuern, die\nfür das Kalenderjahr 1967 und die folgenden Kalender-\n‚jahre erhoben werden,\nb} hinsichtlich der thailändischen Steuer\n1. bei den Steuern vom Einkommen für das Einkommen\ndes Kalenderjahres 1967 und der folgenden Kalen-\nderjahre, und für das Einkommen der Wirtschafts-\n‚jahre, die im Kalenderjahr 1967 und in den folgen-\nden Kalenderjahren enden;\n2, bei den Steuern vom Vermögen, die vom I. Januar\n1967 an zu entrichten sind" }, "pages": [ 30, 32 ], "text": "(2) Dieses Abkommen tritt einen Monat nach Austausch\nder Ratifikationsurkunden in Kraft und gilt dann\na) hinsichtlich der deutschen Steuer für die Steuern, die\nfür das Kalenderjahr 1967 und die folgenden Kalender-\n‚jahre erhoben werden,\nb} hinsichtlich der thailändischen Steuer\n1. bei den Steuern vom Einkommen für das Einkommen\ndes Kalenderjahres 1967 und der folgenden Kalen-\nderjahre, und für das Einkommen der Wirtschafts-\n‚jahre, die im Kalenderjahr 1967 und in den folgen-\nden Kalenderjahren enden;\n2, bei den Steuern vom Vermögen, die vom I. Januar\n1967 an zu entrichten sind" } ], "title": "Artikel 29" }, { "body_sha256": "c419013a6f0601ff41f89899691f2ee986ae7c41b4384038afd681d7b5c2afc7", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-032-de-treaty-row-010", "pdf-032-de-treaty-row-011", "pdf-032-de-treaty-row-012", "pdf-032-de-treaty-row-013", "pdf-032-de-treaty-row-014", "pdf-032-de-treaty-row-015", "pdf-032-de-treaty-row-016", "pdf-032-de-treaty-row-017", "pdf-032-de-treaty-row-018", "pdf-032-de-treaty-row-019", "pdf-032-de-treaty-row-020", "pdf-032-de-treaty-row-021", "pdf-032-de-treaty-row-022", "pdf-032-de-treaty-row-023", "pdf-032-de-treaty-row-024", "pdf-032-de-treaty-row-025", "pdf-032-de-treaty-row-026", "pdf-032-de-treaty-row-027", "pdf-032-de-treaty-row-028" ], "source_page": 32, "source_pages": [ 32 ], "source_spans": [ { "bbox": [ 85.745, 166.746, 307.47396, 361.723 ], "first_line": "pdf-032-de-treaty-row-010", "last_line": "pdf-032-de-treaty-row-028", "source_page": 32 } ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,\njedoch kann jeder der Vertragstaaten bis einschließlich\n3%. Juni jeden Kalenderjahres nach Ablauf von drei\nJahren, vom Tage des Inkrafttretens an gerechnet, das\nAbkommen gegenüber dem anderen Vertragstaat auf\ndiplomatischem Wege schriftlich kündigen; in diesem\nFalle verliert dieses Abkommen seine Gültigkeit und ist\nerstmals nicht mehr anzuwenden\na) hinsichtlich der deutschen Steuer auf die Steuern, die\nfür das auf das Kündigungsjahr folgende Kalenderjahr\nerhoben werden,\nb) hinsichtlich der thailändischen Steuer\n1. auf die Steuern vom Einkommen für das Einkommen\ndes auf das Kündigungsjahr folgenden Kalender-\njahres und für das Einkommen der Wirtschaftsjahre,\ndie in diesem Kalenderjahr enden;\n2. auf die Steuern vom Vermögen, die vom 1. Januar\ndes dem Kündigungsjahr folgenden Kalenderjahres\nab zu entrichten sind." }, "pages": [ 32 ], "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,\njedoch kann jeder der Vertragstaaten bis einschließlich\n3%. Juni jeden Kalenderjahres nach Ablauf von drei\nJahren, vom Tage des Inkrafttretens an gerechnet, das\nAbkommen gegenüber dem anderen Vertragstaat auf\ndiplomatischem Wege schriftlich kündigen; in diesem\nFalle verliert dieses Abkommen seine Gültigkeit und ist\nerstmals nicht mehr anzuwenden\na) hinsichtlich der deutschen Steuer auf die Steuern, die\nfür das auf das Kündigungsjahr folgende Kalenderjahr\nerhoben werden,\nb) hinsichtlich der thailändischen Steuer\n1. auf die Steuern vom Einkommen für das Einkommen\ndes auf das Kündigungsjahr folgenden Kalender-\njahres und für das Einkommen der Wirtschaftsjahre,\ndie in diesem Kalenderjahr enden;\n2. auf die Steuern vom Vermögen, die vom 1. Januar\ndes dem Kündigungsjahr folgenden Kalenderjahres\nab zu entrichten sind." } ], "title": "Artikel 30" } ], "en": [ { "body_sha256": "f1c9067848e3feec1939ebee306f2b2920e563691c1a9a90f2a71d49a4f07de7", "id": "article-1", "label": "1", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-002-en-treaty-row-002", "pdf-002-en-treaty-row-003" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.164, 346.745, 551.7818, 368.922 ], "first_line": "pdf-002-en-treaty-row-002", "last_line": "pdf-002-en-treaty-row-003", "source_page": 2 } ], "text": "This Agreement shall apply to persons who are res-\nidents of one or both of the Contracting States." }, "pages": [ 2 ], "text": "This Agreement shall apply to persons who are res-\nidents of one or both of the Contracting States." } ], "title": "Article!" }, { "body_sha256": "8a53f008c5d9e2c769d234b8c6a818c7a9ba8267bb1d824f8007756f2a9c062b", "id": "article-2", "label": "2", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-002-en-treaty-row-005", "pdf-002-en-treaty-row-006", "pdf-002-en-treaty-row-007", "pdf-002-en-treaty-row-008", "pdf-002-en-treaty-row-009" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.162, 393.873, 552.27161, 444.196 ], "first_line": "pdf-002-en-treaty-row-005", "last_line": "pdf-002-en-treaty-row-009", "source_page": 2 } ], "text": "(1) This Agreement shall apply to taxes on income\nand on capital imposed on behalf of each Contracting\nState, of its “Laender“, political subdivisions, local\nauthorities, or local administrations, irrespective of the\nmanner in which they are levied." }, "pages": [ 2 ], "text": "(1) This Agreement shall apply to taxes on income\nand on capital imposed on behalf of each Contracting\nState, of its “Laender“, political subdivisions, local\nauthorities, or local administrations, irrespective of the\nmanner in which they are levied." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-002-en-treaty-row-010", "pdf-002-en-treaty-row-011", "pdf-002-en-treaty-row-012", "pdf-002-en-treaty-row-013", "pdf-002-en-treaty-row-014", "pdf-002-en-treaty-row-015", "pdf-002-en-treaty-row-016", "pdf-002-en-treaty-row-017" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.163, 444.927, 552.87358, 524.05 ], "first_line": "pdf-002-en-treaty-row-010", "last_line": "pdf-002-en-treaty-row-017", "source_page": 2 } ], "text": "(2) There shall be regarded as taxes on income and\non capital all taxes imposed on total income, on total\ncapital, or on elements of income or of capital, including\ntaxes on gains from the alienation of movable or\nimmovable property, taxes on the total amounts of\nwages or salaries paid by enterprises, as well as taxes\non capital appreciation and the \"Gewerbesteuer\" (trade\ntax) levied in the Federal Republic of Germany." }, "pages": [ 2 ], "text": "(2) There shall be regarded as taxes on income and\non capital all taxes imposed on total income, on total\ncapital, or on elements of income or of capital, including\ntaxes on gains from the alienation of movable or\nimmovable property, taxes on the total amounts of\nwages or salaries paid by enterprises, as well as taxes\non capital appreciation and the \"Gewerbesteuer\" (trade\ntax) levied in the Federal Republic of Germany." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-002-en-treaty-row-018", "pdf-002-en-treaty-row-019", "pdf-002-en-treaty-row-020", "pdf-002-en-treaty-row-021", "pdf-002-en-treaty-row-022", "pdf-002-en-treaty-row-023", "pdf-002-en-treaty-row-024", "pdf-002-en-treaty-row-025", "pdf-002-en-treaty-row-026", "pdf-002-en-treaty-row-027", "pdf-002-en-treaty-row-028", "pdf-002-en-treaty-row-029" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 333.163, 526.745, 552.2177, 665.431 ], "first_line": "pdf-002-en-treaty-row-018", "last_line": "pdf-002-en-treaty-row-029", "source_page": 2 } ], "text": "(8) The existing taxes to which this Agreement shall\napply are, in particular:\n1. In the case of the Federal Republic of Germany\na) the Einkommensteuer (income tax),\nb} the Korperschafisteuer (corporation tax),\n©) the Vermögensteuer (capital tax), and\n4) the Gewerbesteuer (trade tax)\n(hereinafter referred to as \"German tax\")\n2. In the case of the Kingdom of Thailand:\na) the income tax, and\nb) the local development tax\n(hereinatter referred to as \"Thai tax\")" }, "pages": [ 2 ], "text": "(8) The existing taxes to which this Agreement shall\napply are, in particular:\n1. In the case of the Federal Republic of Germany\na) the Einkommensteuer (income tax),\nb} the Korperschafisteuer (corporation tax),\n©) the Vermögensteuer (capital tax), and\n4) the Gewerbesteuer (trade tax)\n(hereinafter referred to as \"German tax\")\n2. In the case of the Kingdom of Thailand:\na) the income tax, and\nb) the local development tax\n(hereinatter referred to as \"Thai tax\")" }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-002-en-treaty-row-030", "pdf-002-en-treaty-row-031", "pdf-002-en-treaty-row-032" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 334.473, 668.127, 552.54128, 700.122 ], "first_line": "pdf-002-en-treaty-row-030", "last_line": "pdf-002-en-treaty-row-032", "source_page": 2 } ], "text": "(4) The Agreement shall also apply to any identical\nor substantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes," }, "pages": [ 2 ], "text": "(4) The Agreement shall also apply to any identical\nor substantially similar taxes which are subsequently\nimposed in addition to, or in place of, the existing taxes," }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-002-en-treaty-row-033", "pdf-002-en-treaty-row-034", "pdf-002-en-treaty-row-035", "pdf-002-en-treaty-row-036" ], "source_page": 2, "source_pages": [ 2 ], "source_spans": [ { "bbox": [ 334.471, 703.473, 553.59604, 744.632 ], "first_line": "pdf-002-en-treaty-row-033", "last_line": "pdf-002-en-treaty-row-036", "source_page": 2 } ], "text": "(5) The provisions of this Agreement in respect of the\ntaxation of income or profits shall likewise apply to the\n\"Gewerbesteuer\" (trade tax) computed other than on the\nbasis of income or capital" }, "pages": [ 2 ], "text": "(5) The provisions of this Agreement in respect of the\ntaxation of income or profits shall likewise apply to the\n\"Gewerbesteuer\" (trade tax) computed other than on the\nbasis of income or capital" } ], "title": "Article2" }, { "body_sha256": "ec52ba6654dc207d12e18a3202cdfb812abfe4578f3bf42cb7bf9b881759d6b3", "id": "article-3", "label": "3", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-en-treaty-row-002", "pdf-004-en-treaty-row-003", "pdf-004-en-treaty-row-004", "pdf-004-en-treaty-row-005", "pdf-004-en-treaty-row-006", "pdf-004-en-treaty-row-007", "pdf-004-en-treaty-row-008", "pdf-004-en-treaty-row-009", "pdf-004-en-treaty-row-010", "pdf-004-en-treaty-row-011", "pdf-004-en-treaty-row-012", "pdf-004-en-treaty-row-013", "pdf-004-en-treaty-row-014", "pdf-004-en-treaty-row-015", "pdf-004-en-treaty-row-016", "pdf-004-en-treaty-row-017", "pdf-004-en-treaty-row-018", "pdf-004-en-treaty-row-019", "pdf-004-en-treaty-row-020", "pdf-004-en-treaty-row-021", "pdf-004-en-treaty-row-022", "pdf-004-en-treaty-row-023", "pdf-004-en-treaty-row-024", "pdf-004-en-treaty-row-025", "pdf-004-en-treaty-row-026", "pdf-004-en-treaty-row-027", "pdf-004-en-treaty-row-028", "pdf-004-en-treaty-row-029", "pdf-004-en-treaty-row-030", "pdf-004-en-treaty-row-031", "pdf-004-en-treaty-row-032", "pdf-004-en-treaty-row-033", "pdf-004-en-treaty-row-034", "pdf-004-en-treaty-row-035", "pdf-004-en-treaty-row-036", "pdf-004-en-treaty-row-037", "pdf-004-en-treaty-row-038" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 331.852, 78.382, 552.21558, 530.595 ], "first_line": "pdf-004-en-treaty-row-002", "last_line": "pdf-004-en-treaty-row-038", "source_page": 4 } ], "text": "(1) In this Agreement unless the context otherwise\nrequires:\na) The term \"Federal Republic means the Federal Re-\npublic of Germany, and, when used in a geographical\nsense, the territory in which the Basic Law for the\nFederal Republic ol Germany is in force:\nb) The term “Thailand” means the Kingdom of Thailand;\n©) The terms \"a Contracting State\" and “the other\nContracting State\" mean the Federal Republic or\nThailand, as the context requires;\n4) The term \"tax\" means German tax or Thai tax, as\nthe context requires:\n©) The term ‘person’ comprises individuals and com-\npanies;\nN The term “company* means any body corporate or\nany entity or any group of persons which Is treated\nas a body corporate for tax purposes;\n9) The terms “enterprise of a Contracting State” and\n“enterprise of the other Contracting State” mean\nrespectively an enterprise carried on by a resident\nof a Contracting State und an enterprise cartied on\nby a resident of the other Contracting State;\n1h) The term \"nationals\" means:\n1. in respect of the Federal Republic: all Germans\nin the meaning of Article 116 (1) of the Basic Law\nfor the Federal Republic of Germany and all legal\npersons, partnerships and associations deriving\ntheir status as such from the law in force in the\nFederal Republic;\n2. in respect of Thailand: all individuals possessing\nThai nationality under the Thai law on nationality\nand all legal persons, partnerships and associations\nderiving their status as such from the law in\nforce in Thailand;\ni) The term “competent authority” means in the case\nof the Federal Republic the Federal Minister of Finance,\nand in the case of Thailand the Minister of Finance." }, "pages": [ 4 ], "text": "(1) In this Agreement unless the context otherwise\nrequires:\na) The term \"Federal Republic means the Federal Re-\npublic of Germany, and, when used in a geographical\nsense, the territory in which the Basic Law for the\nFederal Republic ol Germany is in force:\nb) The term “Thailand” means the Kingdom of Thailand;\n©) The terms \"a Contracting State\" and “the other\nContracting State\" mean the Federal Republic or\nThailand, as the context requires;\n4) The term \"tax\" means German tax or Thai tax, as\nthe context requires:\n©) The term ‘person’ comprises individuals and com-\npanies;\nN The term “company* means any body corporate or\nany entity or any group of persons which Is treated\nas a body corporate for tax purposes;\n9) The terms “enterprise of a Contracting State” and\n“enterprise of the other Contracting State” mean\nrespectively an enterprise carried on by a resident\nof a Contracting State und an enterprise cartied on\nby a resident of the other Contracting State;\n1h) The term \"nationals\" means:\n1. in respect of the Federal Republic: all Germans\nin the meaning of Article 116 (1) of the Basic Law\nfor the Federal Republic of Germany and all legal\npersons, partnerships and associations deriving\ntheir status as such from the law in force in the\nFederal Republic;\n2. in respect of Thailand: all individuals possessing\nThai nationality under the Thai law on nationality\nand all legal persons, partnerships and associations\nderiving their status as such from the law in\nforce in Thailand;\ni) The term “competent authority” means in the case\nof the Federal Republic the Federal Minister of Finance,\nand in the case of Thailand the Minister of Finance." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-en-treaty-row-039", "pdf-004-en-treaty-row-040", "pdf-004-en-treaty-row-041", "pdf-004-en-treaty-row-042", "pdf-004-en-treaty-row-043", "pdf-004-en-treaty-row-044" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 333.163, 531.327, 552.65512, 592.122 ], "first_line": "pdf-004-en-treaty-row-039", "last_line": "pdf-004-en-treaty-row-044", "source_page": 4 } ], "text": "(2) As regards the application of this Agreement by\na Contracting State any term not otherwise defined in\nthis Agreement shall, unless the context otherwise re-\nquires, have the meaning which it has under the laws\nof that Contracting State relating to the taxes which are\nthe subject of this Agreement" }, "pages": [ 4 ], "text": "(2) As regards the application of this Agreement by\na Contracting State any term not otherwise defined in\nthis Agreement shall, unless the context otherwise re-\nquires, have the meaning which it has under the laws\nof that Contracting State relating to the taxes which are\nthe subject of this Agreement" } ], "title": "Article3" }, { "body_sha256": "a71795cde4fcaa1dda43e29ed6139d70af64e5d044955842ee6b0f2a10fbd609", "id": "article-4", "label": "4", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-004-en-treaty-row-046", "pdf-004-en-treaty-row-047", "pdf-004-en-treaty-row-048", "pdf-004-en-treaty-row-049", "pdf-004-en-treaty-row-050", "pdf-004-en-treaty-row-051" ], "source_page": 4, "source_pages": [ 4 ], "source_spans": [ { "bbox": [ 333.163, 617.727, 552.76258, 678.522 ], "first_line": "pdf-004-en-treaty-row-046", "last_line": "pdf-004-en-treaty-row-051", "source_page": 4 } ], "text": "(1) For the purposes of this Agreement, the term \"res-\nident of a Contracting State” means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, registration, in-\ncorporation, seat (Sitz), place of management or any\nother criterion of a similar nature." }, "pages": [ 4 ], "text": "(1) For the purposes of this Agreement, the term \"res-\nident of a Contracting State” means any person who,\nunder the law of that State, is liable to taxation therein\nby reason of his domicile, residence, registration, in-\ncorporation, seat (Sitz), place of management or any\nother criterion of a similar nature." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-004-en-treaty-row-052", "pdf-004-en-treaty-row-053", "pdf-004-en-treaty-row-054", "pdf-004-en-treaty-row-055", "pdf-004-en-treaty-row-056", "pdf-004-en-treaty-row-057", "pdf-004-en-treaty-row-058", "pdf-006-en-treaty-row-001", "pdf-006-en-treaty-row-002", "pdf-006-en-treaty-row-003", "pdf-006-en-treaty-row-004", "pdf-006-en-treaty-row-005", "pdf-006-en-treaty-row-006", "pdf-006-en-treaty-row-007", "pdf-006-en-treaty-row-008", "pdf-006-en-treaty-row-009", "pdf-006-en-treaty-row-010", "pdf-006-en-treaty-row-011", "pdf-006-en-treaty-row-012", "pdf-006-en-treaty-row-013", "pdf-006-en-treaty-row-014", "pdf-006-en-treaty-row-015", "pdf-006-en-treaty-row-016", "pdf-006-en-treaty-row-017", "pdf-006-en-treaty-row-018" ], "source_page": 4, "source_pages": [ 4, 6 ], "source_spans": [ { "bbox": [ 333.818, 687.764, 555.71074, 760.34 ], "first_line": "pdf-004-en-treaty-row-052", "last_line": "pdf-004-en-treaty-row-058", "source_page": 4 }, { "bbox": [ 327.927, 58.745, 547.85265, 243.905 ], "first_line": "pdf-006-en-treaty-row-001", "last_line": "pdf-006-en-treaty-row-018", "source_page": 6 } ], "text": "(2) If by reason of the provisions of paragraph 1 an\nindividual is a resident of both Contracting States, this\ncase shall be determined in accordance with the following\nrules:\na) He shall be deemed to be a resident of the Contract-\ning State in which he has a permanent home available\nto him. If he has a permanent home available to him\nin both Contracting States. he shall be deemed to be\na resident of the Contracting State with which his\npersonal and economic rela:ions are closest (centre\nof vital interests};\nb) If the Contracting State in which he has his centre of\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident\nof the Contracting State in which he has an habitual\nabode:\n9 It he has an habitual abode in both Contracting States\nor in neither of them, he shall be deemed to be a\nresident of the Contracting State of which he is a\nnational;\n4) If he is a national of both Contracting States or of\nneither of them, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." }, "pages": [ 4, 6 ], "text": "(2) If by reason of the provisions of paragraph 1 an\nindividual is a resident of both Contracting States, this\ncase shall be determined in accordance with the following\nrules:\na) He shall be deemed to be a resident of the Contract-\ning State in which he has a permanent home available\nto him. If he has a permanent home available to him\nin both Contracting States. he shall be deemed to be\na resident of the Contracting State with which his\npersonal and economic rela:ions are closest (centre\nof vital interests};\nb) If the Contracting State in which he has his centre of\nvital interests cannot be determined, or if he has not\na permanent home available to him in either Con-\ntracting State, he shall be deemed to be a resident\nof the Contracting State in which he has an habitual\nabode:\n9 It he has an habitual abode in both Contracting States\nor in neither of them, he shall be deemed to be a\nresident of the Contracting State of which he is a\nnational;\n4) If he is a national of both Contracting States or of\nneither of them, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-en-treaty-row-019", "pdf-006-en-treaty-row-020", "pdf-006-en-treaty-row-021", "pdf-006-en-treaty-row-022", "pdf-006-en-treaty-row-023" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 328.579, 246.6, 548.17976, 296.923 ], "first_line": "pdf-006-en-treaty-row-019", "last_line": "pdf-006-en-treaty-row-023", "source_page": 6 } ], "text": "(3) If by reason of the provisions of paragraph 1\na person other than an individual is a resident of both\nContracting States, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." }, "pages": [ 6 ], "text": "(3) If by reason of the provisions of paragraph 1\na person other than an individual is a resident of both\nContracting States, the competent authorities of the\nContracting States shall settle the question by mutual\nagreement." } ], "title": "Article 4" }, { "body_sha256": "f43eb67ad442ccdc037ea8e994c89848f7dbd9f953003dea9fb81c16b4b38c31", "id": "article-5", "label": "5", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-006-en-treaty-row-025", "pdf-006-en-treaty-row-026", "pdf-006-en-treaty-row-027", "pdf-006-en-treaty-row-028" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 328.582, 313.363, 547.41812, 355.176 ], "first_line": "pdf-006-en-treaty-row-025", "last_line": "pdf-006-en-treaty-row-028", "source_page": 6 } ], "text": "(1) For the purposes of this Agreement, the term\n“permanent establishment\" means a fixed place of busi-\nness in which the business of the enterprise is wholly or\npartly carried on." }, "pages": [ 6 ], "text": "(1) For the purposes of this Agreement, the term\n“permanent establishment\" means a fixed place of busi-\nness in which the business of the enterprise is wholly or\npartly carried on." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-006-en-treaty-row-029", "pdf-006-en-treaty-row-030", "pdf-006-en-treaty-row-031", "pdf-006-en-treaty-row-032", "pdf-006-en-treaty-row-033", "pdf-006-en-treaty-row-034", "pdf-006-en-treaty-row-035", "pdf-006-en-treaty-row-036", "pdf-006-en-treaty-row-037" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 328.583, 354.599, 547.11864, 455.322 ], "first_line": "pdf-006-en-treaty-row-029", "last_line": "pdf-006-en-treaty-row-037", "source_page": 6 } ], "text": "(2) The term “permanent establishment” shall include\nespecially:\na) a place of management\nb) a branch;\n©) an office\n9) a factory;\n©) a workshop;\nN) a mine, quarry or other place of extraction of natural\nresources," }, "pages": [ 6 ], "text": "(2) The term “permanent establishment” shall include\nespecially:\na) a place of management\nb) a branch;\n©) an office\n9) a factory;\n©) a workshop;\nN) a mine, quarry or other place of extraction of natural\nresources," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-006-en-treaty-row-038", "pdf-006-en-treaty-row-039", "pdf-006-en-treaty-row-040", "pdf-006-en-treaty-row-041", "pdf-006-en-treaty-row-042", "pdf-006-en-treaty-row-043", "pdf-006-en-treaty-row-044", "pdf-006-en-treaty-row-045", "pdf-006-en-treaty-row-046" ], "source_page": 6, "source_pages": [ 6 ], "source_spans": [ { "bbox": [ 326.618, 458.018, 548.83576, 554.159 ], "first_line": "pdf-006-en-treaty-row-038", "last_line": "pdf-006-en-treaty-row-046", "source_page": 6 } ], "text": "(@) Notwithstanding the provisions of paragraphs 1\nand 2, the term \"permanent establishment” shall include\n& building site or construction or assembly project only\nif it exists for more than\na) 6 months, in the case of installation or setting up\nof plant equipment or machinery including the\nauxiliary construction as is necessary for such in-\nstallation;\nb) 3 months in all other cases." }, "pages": [ 6 ], "text": "(@) Notwithstanding the provisions of paragraphs 1\nand 2, the term \"permanent establishment” shall include\n& building site or construction or assembly project only\nif it exists for more than\na) 6 months, in the case of installation or setting up\nof plant equipment or machinery including the\nauxiliary construction as is necessary for such in-\nstallation;\nb) 3 months in all other cases." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-006-en-treaty-row-047", "pdf-006-en-treaty-row-048", "pdf-006-en-treaty-row-049", "pdf-006-en-treaty-row-050", "pdf-006-en-treaty-row-051", "pdf-006-en-treaty-row-052", "pdf-006-en-treaty-row-053", "pdf-006-en-treaty-row-054", "pdf-006-en-treaty-row-055", "pdf-006-en-treaty-row-056", "pdf-006-en-treaty-row-057", "pdf-006-en-treaty-row-058", "pdf-006-en-treaty-row-059", "pdf-006-en-treaty-row-060", "pdf-006-en-treaty-row-061", "pdf-006-en-treaty-row-062", "pdf-008-en-treaty-row-001", "pdf-008-en-treaty-row-002", "pdf-008-en-treaty-row-003" ], "source_page": 6, "source_pages": [ 6, 8 ], "source_spans": [ { "bbox": [ 329.236, 556.855, 547.94868, 751.177 ], "first_line": "pdf-006-en-treaty-row-047", "last_line": "pdf-006-en-treaty-row-062", "source_page": 6 }, { "bbox": [ 337.745, 62.018, 543.9266, 94.013 ], "first_line": "pdf-008-en-treaty-row-001", "last_line": "pdf-008-en-treaty-row-003", "source_page": 8 } ], "text": "(4) The term “permanent establishment* shall not be\ndeemed to include:\na) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belonging\nto the enterprise\nb) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof storage, display or delivery;\n©) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof processing by another enterprise:\n4) the maintenance of a fixed place of business solely\nfor the purpose of purchasing goods or merchandise,\nor for collecting information, for the enterprise:\n©) the maintenance of a fixed place of business solely\nfor the purpose of advertising, for the supply of in:\nformation, for scientific research or for similar ac-\ntivities which have a preparatory or auxiliary charac-\nter, for the enterprise." }, "pages": [ 6, 8 ], "text": "(4) The term “permanent establishment* shall not be\ndeemed to include:\na) the use of facilities solely for the purpose of storage,\ndisplay or delivery of goods or merchandise belonging\nto the enterprise\nb) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof storage, display or delivery;\n©) the maintenance of a stock of goods or merchandise\nbelonging to the enterprise solely for the purpose\nof processing by another enterprise:\n4) the maintenance of a fixed place of business solely\nfor the purpose of purchasing goods or merchandise,\nor for collecting information, for the enterprise:\n©) the maintenance of a fixed place of business solely\nfor the purpose of advertising, for the supply of in:\nformation, for scientific research or for similar ac-\ntivities which have a preparatory or auxiliary charac-\nter, for the enterprise." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-008-en-treaty-row-004", "pdf-008-en-treaty-row-005", "pdf-008-en-treaty-row-006", "pdf-008-en-treaty-row-007", "pdf-008-en-treaty-row-008", "pdf-008-en-treaty-row-009", "pdf-008-en-treaty-row-010", "pdf-008-en-treaty-row-011", "pdf-008-en-treaty-row-012", "pdf-008-en-treaty-row-013", "pdf-008-en-treaty-row-014", "pdf-008-en-treaty-row-015", "pdf-008-en-treaty-row-016", "pdf-008-en-treaty-row-017", "pdf-008-en-treaty-row-018", "pdf-008-en-treaty-row-019", "pdf-008-en-treaty-row-020", "pdf-008-en-treaty-row-021", "pdf-008-en-treaty-row-022" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 325.31, 104.564, 545.56531, 308.704 ], "first_line": "pdf-008-en-treaty-row-004", "last_line": "pdf-008-en-treaty-row-022", "source_page": 8 } ], "text": "(5) Notwithstanding the provisions of paragraph 4,\nperson acting in a Contracting State on behalf of an\nenterprise of the other Contracting State — other than\nan agent of an independent status to whom paragraph 6\napplies — shall be deemed to be a permanent establish-\nment in the first-mentioned State if\na) he has, and habitually exercises in that Contracting\nState, an authority to conclude contracts for or on\nbehalf of the enterprise, unless his activities are\nlimited to the purchase of goods or merchandise for\nthe enterprise; or\nb) he habitually maintains in that Contracting State a\nstock of goods or merchandise belonging to the enter-\nprise from which he regularly delivers goods or\nmerchandise for ot on behalf of the enterprise; or\n©) he habitually secures orders in that Contracting State,\nwholly or almost wholly for the enterprise itself, or\nfor the enterprise and other enterprises which are\ncontrolled by it or have a controlling interest in it" }, "pages": [ 8 ], "text": "(5) Notwithstanding the provisions of paragraph 4,\nperson acting in a Contracting State on behalf of an\nenterprise of the other Contracting State — other than\nan agent of an independent status to whom paragraph 6\napplies — shall be deemed to be a permanent establish-\nment in the first-mentioned State if\na) he has, and habitually exercises in that Contracting\nState, an authority to conclude contracts for or on\nbehalf of the enterprise, unless his activities are\nlimited to the purchase of goods or merchandise for\nthe enterprise; or\nb) he habitually maintains in that Contracting State a\nstock of goods or merchandise belonging to the enter-\nprise from which he regularly delivers goods or\nmerchandise for ot on behalf of the enterprise; or\n©) he habitually secures orders in that Contracting State,\nwholly or almost wholly for the enterprise itself, or\nfor the enterprise and other enterprises which are\ncontrolled by it or have a controlling interest in it" }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-008-en-treaty-row-023", "pdf-008-en-treaty-row-024", "pdf-008-en-treaty-row-025", "pdf-008-en-treaty-row-026", "pdf-008-en-treaty-row-027", "pdf-008-en-treaty-row-028", "pdf-008-en-treaty-row-029", "pdf-008-en-treaty-row-030", "pdf-008-en-treaty-row-031", "pdf-008-en-treaty-row-032", "pdf-008-en-treaty-row-033" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 325.963, 319.909, 545.67048, 426.523 ], "first_line": "pdf-008-en-treaty-row-023", "last_line": "pdf-008-en-treaty-row-033", "source_page": 8 } ], "text": "(6) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that other State through a broker, general commission\nagent or any other agent of an independent status, if\nsuch persons are acting in the ordinary course of their\nbusiness. This shell not apply if such broker or agent\ncarries on in that other State an activity described in\nparagraph 5 wholly or almost wholly for the enterprise\nitself or for the enterprise and other enterprises which\nare controlled by or have a controlling interest in it" }, "pages": [ 8 ], "text": "(6) An enterprise of a Contracting State shall not be\ndeemed to have a permanent establishment in the other\nContracting State merely because it carries on business\nin that other State through a broker, general commission\nagent or any other agent of an independent status, if\nsuch persons are acting in the ordinary course of their\nbusiness. This shell not apply if such broker or agent\ncarries on in that other State an activity described in\nparagraph 5 wholly or almost wholly for the enterprise\nitself or for the enterprise and other enterprises which\nare controlled by or have a controlling interest in it" }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-008-en-treaty-row-034", "pdf-008-en-treaty-row-035", "pdf-008-en-treaty-row-036", "pdf-008-en-treaty-row-037", "pdf-008-en-treaty-row-038", "pdf-008-en-treaty-row-039", "pdf-008-en-treaty-row-040" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 326.617, 436.418, 545.56231, 505.723 ], "first_line": "pdf-008-en-treaty-row-034", "last_line": "pdf-008-en-treaty-row-040", "source_page": 8 } ], "text": "(7) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself constitute for either company a permanent\nestablishment of the other." }, "pages": [ 8 ], "text": "(7) The fact that a company which is a resident of a\nContracting State controls or is controlled by a company\nwhich is a resident of the other Contracting State, or\nwhich carries on business in that other State (whether\nthrough a permanent establishment or otherwise), shall\nnot of itself constitute for either company a permanent\nestablishment of the other." } ], "title": "Articles" }, { "body_sha256": "26e24be915d9acb830d523bcee7b7fd34ddafbe95db361f80ac1a1051134c823", "id": "article-6", "label": "6", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-008-en-treaty-row-042", "pdf-008-en-treaty-row-043" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 327.274, 541.8, 545.67358, 564.631 ], "first_line": "pdf-008-en-treaty-row-042", "last_line": "pdf-008-en-treaty-row-043", "source_page": 8 } ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated" }, "pages": [ 8 ], "text": "(1) Income from immovable property may be taxed in\nthe Contracting State in which such property is situated" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-008-en-treaty-row-044", "pdf-008-en-treaty-row-045", "pdf-008-en-treaty-row-046", "pdf-008-en-treaty-row-047", "pdf-008-en-treaty-row-048", "pdf-008-en-treaty-row-049", "pdf-008-en-treaty-row-050", "pdf-008-en-treaty-row-051", "pdf-008-en-treaty-row-052", "pdf-008-en-treaty-row-053", "pdf-008-en-treaty-row-054", "pdf-008-en-treaty-row-055" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 326.619, 573.873, 545.67358, 692.269 ], "first_line": "pdf-008-en-treaty-row-044", "last_line": "pdf-008-en-treaty-row-055", "source_page": 8 } ], "text": "(@) The term ‘immovable property” shall be defined in\naccordance with the law of the Contracting State in which\nthe property in question is situated. The term shall in\nany case include property accessory to immovable\nproperty, livestock and equipment used in agriculture\nand forestry, rights to which the provisions of general\nlaw respecting landed property apply, usufruct of im-\nmovable property and rights to variable or fixed pay-\nments as consideration for the working of, or the right\nto work, mineral deposits, sources and other natural\nresources; ships, boats and aircraft shall not be regarded\nas immovable property." }, "pages": [ 8 ], "text": "(@) The term ‘immovable property” shall be defined in\naccordance with the law of the Contracting State in which\nthe property in question is situated. The term shall in\nany case include property accessory to immovable\nproperty, livestock and equipment used in agriculture\nand forestry, rights to which the provisions of general\nlaw respecting landed property apply, usufruct of im-\nmovable property and rights to variable or fixed pay-\nments as consideration for the working of, or the right\nto work, mineral deposits, sources and other natural\nresources; ships, boats and aircraft shall not be regarded\nas immovable property." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-008-en-treaty-row-056", "pdf-008-en-treaty-row-057", "pdf-008-en-treaty-row-058" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 327.272, 691.692, 544.6904, 723.687 ], "first_line": "pdf-008-en-treaty-row-056", "last_line": "pdf-008-en-treaty-row-058", "source_page": 8 } ], "text": "(3) The provisions of paragraph 1 shall apply to income\nderived from the direct use, letting, or use in any other\nform of immovable property." }, "pages": [ 8 ], "text": "(3) The provisions of paragraph 1 shall apply to income\nderived from the direct use, letting, or use in any other\nform of immovable property." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-008-en-treaty-row-059", "pdf-008-en-treaty-row-060", "pdf-008-en-treaty-row-061" ], "source_page": 8, "source_pages": [ 8 ], "source_spans": [ { "bbox": [ 327.273, 724.419, 545.2364, 756.414 ], "first_line": "pdf-008-en-treaty-row-059", "last_line": "pdf-008-en-treaty-row-061", "source_page": 8 } ], "text": "(4) The provisions of paragraphs 1 and 3 shall also\napply to the income from immovable property of an\nenterprise." }, "pages": [ 8 ], "text": "(4) The provisions of paragraphs 1 and 3 shall also\napply to the income from immovable property of an\nenterprise." } ], "title": "Article 6" }, { "body_sha256": "f89b1218c322d42fa2433a1a0826ba88020d8197df554020ebe59ce6a5acbd0e", "id": "article-7", "label": "7", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-en-treaty-row-002", "pdf-010-en-treaty-row-003", "pdf-010-en-treaty-row-004", "pdf-010-en-treaty-row-005", "pdf-010-en-treaty-row-006", "pdf-010-en-treaty-row-007", "pdf-010-en-treaty-row-008", "pdf-010-en-treaty-row-009" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 327.924, 78.382, 547.8514, 156.851 ], "first_line": "pdf-010-en-treaty-row-002", "last_line": "pdf-010-en-treaty-row-009", "source_page": 10 } ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on business in the other Contracting State through\n& permanent establishment situated therein If the enter-\nprise carries on business as aforesaid, the profits of the\nenterprise may be taxed in that other State but only so\nmuch of them as is attributable to that permanent estab:\nlishment." }, "pages": [ 10 ], "text": "(1) The profits of an enterprise of a Contracting State\nshall be taxable only in that State unless the enterprise\ncarries on business in the other Contracting State through\n& permanent establishment situated therein If the enter-\nprise carries on business as aforesaid, the profits of the\nenterprise may be taxed in that other State but only so\nmuch of them as is attributable to that permanent estab:\nlishment." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-en-treaty-row-010", "pdf-010-en-treaty-row-011", "pdf-010-en-treaty-row-012", "pdf-010-en-treaty-row-013", "pdf-010-en-treaty-row-014", "pdf-010-en-treaty-row-015", "pdf-010-en-treaty-row-016", "pdf-010-en-treaty-row-017", "pdf-010-en-treaty-row-018", "pdf-010-en-treaty-row-019" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 327.926, 157.582, 548.5091, 255.033 ], "first_line": "pdf-010-en-treaty-row-010", "last_line": "pdf-010-en-treaty-row-019", "source_page": 10 } ], "text": "(2) Where an enterprise of a Contracting State carries\non business in the other Contracting State through a\npermanent establishment situated therein, there shall in\neach Contracting State be attributed to that permanent\nestablishment the profits which it might be expected to\nmake if it were a distinct and separate enterprise\nengaged in the same or similar activities under the same\nor similar conditions and dealing wholly independently\nwith the enterprise of which it is a permanent estab.\nlishment." }, "pages": [ 10 ], "text": "(2) Where an enterprise of a Contracting State carries\non business in the other Contracting State through a\npermanent establishment situated therein, there shall in\neach Contracting State be attributed to that permanent\nestablishment the profits which it might be expected to\nmake if it were a distinct and separate enterprise\nengaged in the same or similar activities under the same\nor similar conditions and dealing wholly independently\nwith the enterprise of which it is a permanent estab.\nlishment." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-en-treaty-row-020", "pdf-010-en-treaty-row-021", "pdf-010-en-treaty-row-022", "pdf-010-en-treaty-row-023", "pdf-010-en-treaty-row-024", "pdf-010-en-treaty-row-025", "pdf-010-en-treaty-row-026" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 328.581, 255.764, 547.69061, 325.723 ], "first_line": "pdf-010-en-treaty-row-020", "last_line": "pdf-010-en-treaty-row-026", "source_page": 10 } ], "text": "(&) In the determination of the profits of a permanent\nestablishment, there shall be allowed as deductions ex-\npenses which are incurred for the purposes of the\npermanent establishment including executive and general\nadministrative expenses so incurred, whether in the\nState in which the permanent establishment is situated\nor elsewhere." }, "pages": [ 10 ], "text": "(&) In the determination of the profits of a permanent\nestablishment, there shall be allowed as deductions ex-\npenses which are incurred for the purposes of the\npermanent establishment including executive and general\nadministrative expenses so incurred, whether in the\nState in which the permanent establishment is situated\nor elsewhere." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-010-en-treaty-row-027", "pdf-010-en-treaty-row-028", "pdf-010-en-treaty-row-029", "pdf-010-en-treaty-row-030" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 328.58, 326.455, 547.68961, 367.614 ], "first_line": "pdf-010-en-treaty-row-027", "last_line": "pdf-010-en-treaty-row-030", "source_page": 10 } ], "text": "(4) No profits shall be attributed to a permanent estab\nlishment by reason of the mere purchase by that per-\nmanent establishment of goods or merchandise for the\nenterprise." }, "pages": [ 10 ], "text": "(4) No profits shall be attributed to a permanent estab\nlishment by reason of the mere purchase by that per-\nmanent establishment of goods or merchandise for the\nenterprise." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-010-en-treaty-row-031", "pdf-010-en-treaty-row-032", "pdf-010-en-treaty-row-033", "pdf-010-en-treaty-row-034" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.236, 369.0, 546.70859, 410.159 ], "first_line": "pdf-010-en-treaty-row-031", "last_line": "pdf-010-en-treaty-row-034", "source_page": 10 } ], "text": "(5) Where profits include items of income which are\ndealt with separately in other Articles of this Agreement\nthen the provisions of those Articles shall not be affected\nby the provisions of this Article," }, "pages": [ 10 ], "text": "(5) Where profits include items of income which are\ndealt with separately in other Articles of this Agreement\nthen the provisions of those Articles shall not be affected\nby the provisions of this Article," } ], "title": "Article?" }, { "body_sha256": "29ad65eb31fcddd077b2dd0323d7804ab6ced0569e75754820e0314d1f43c498", "id": "article-8", "label": "8", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-010-en-treaty-row-036", "pdf-010-en-treaty-row-037", "pdf-010-en-treaty-row-038" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.236, 433.145, 547.77179, 463.831 ], "first_line": "pdf-010-en-treaty-row-036", "last_line": "pdf-010-en-treaty-row-038", "source_page": 10 } ], "text": "(1) Profits of an enterprise of a Contracuing State\nfrom the operation of aircraft in international traffic\nshall be taxable only in that State." }, "pages": [ 10 ], "text": "(1) Profits of an enterprise of a Contracuing State\nfrom the operation of aircraft in international traffic\nshall be taxable only in that State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-010-en-treaty-row-039", "pdf-010-en-treaty-row-040", "pdf-010-en-treaty-row-041", "pdf-010-en-treaty-row-042", "pdf-010-en-treaty-row-043" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.233, 464.564, 547.8514, 515.541 ], "first_line": "pdf-010-en-treaty-row-039", "last_line": "pdf-010-en-treaty-row-043", "source_page": 10 } ], "text": "(2) If according to Article 7 an enterprise of a Con\ntracting State operating ships in international traffic\nmay be taxed in the other Contracting State the tax\ncharged shall in that other State be reduced by an\namount equal to 50 per cent thereof." }, "pages": [ 10 ], "text": "(2) If according to Article 7 an enterprise of a Con\ntracting State operating ships in international traffic\nmay be taxed in the other Contracting State the tax\ncharged shall in that other State be reduced by an\namount equal to 50 per cent thereof." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-010-en-treaty-row-044", "pdf-010-en-treaty-row-045", "pdf-010-en-treaty-row-046", "pdf-010-en-treaty-row-047" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.236, 516.273, 547.70876, 557.432 ], "first_line": "pdf-010-en-treaty-row-044", "last_line": "pdf-010-en-treaty-row-047", "source_page": 10 } ], "text": "(3) The provisions of paragraphs 1 and 2 shall likewise\napply to profits arising from participations in shipping\nor aircraft pools of any kind by such enterprises engaged\nin shipping or air transport." }, "pages": [ 10 ], "text": "(3) The provisions of paragraphs 1 and 2 shall likewise\napply to profits arising from participations in shipping\nor aircraft pools of any kind by such enterprises engaged\nin shipping or air transport." } ], "title": "Article 8" }, { "body_sha256": "c2d5b7fc0ab31e20e1ac9b8624c56dcff9b1a07cf20fae2847c208cb098b35eb", "id": "article-9", "label": "9", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-010-en-treaty-row-049", "pdf-010-en-treaty-row-050", "pdf-010-en-treaty-row-051", "pdf-010-en-treaty-row-052", "pdf-010-en-treaty-row-053", "pdf-010-en-treaty-row-054", "pdf-010-en-treaty-row-055", "pdf-010-en-treaty-row-056", "pdf-010-en-treaty-row-057", "pdf-010-en-treaty-row-058", "pdf-010-en-treaty-row-059", "pdf-010-en-treaty-row-060", "pdf-010-en-treaty-row-061", "pdf-010-en-treaty-row-062", "pdf-010-en-treaty-row-063", "pdf-010-en-treaty-row-064", "pdf-010-en-treaty-row-065" ], "source_page": 10, "source_pages": [ 10 ], "source_spans": [ { "bbox": [ 329.89, 576.491, 549.60058, 749.213 ], "first_line": "pdf-010-en-treaty-row-049", "last_line": "pdf-010-en-treaty-row-065", "source_page": 10 } ], "text": "Where\na) an enterprise of a Contracting State participates\ndirectly or indirectly in the management, control\nor capital of an enterprise of the other Contracting\nState, or\nb) the same persons participate directly or indirectly\nin the management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed be\ntween the two enterprises in their commercial or finan-\ncial relations which differ from those which would be\nmade between independent enterprises, then any profits\nwhich would, but for those conditions, have accrued to\none of the enterprises, but, by reason of those conditions,\nhave not so accrued, may be included in the profits of\nthat enterprise and taxed accordingly." }, "pages": [ 10 ], "text": "Where\na) an enterprise of a Contracting State participates\ndirectly or indirectly in the management, control\nor capital of an enterprise of the other Contracting\nState, or\nb) the same persons participate directly or indirectly\nin the management, control or capital of an enterprise\nof a Contracting State and an enterprise of the other\nContracting State,\nand in either case conditions are made or imposed be\ntween the two enterprises in their commercial or finan-\ncial relations which differ from those which would be\nmade between independent enterprises, then any profits\nwhich would, but for those conditions, have accrued to\none of the enterprises, but, by reason of those conditions,\nhave not so accrued, may be included in the profits of\nthat enterprise and taxed accordingly." } ], "title": "Article" }, { "body_sha256": "0797e2628302d9f16ee5ae74a6536710d4a70b0cc5896fe4a14ba1cfa9f81194", "id": "article-10", "label": "10", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-012-en-treaty-row-002", "pdf-012-en-treaty-row-003", "pdf-012-en-treaty-row-004" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 329.891, 71.182, 548.37764, 103.831 ], "first_line": "pdf-012-en-treaty-row-002", "last_line": "pdf-012-en-treaty-row-004", "source_page": 12 } ], "text": "(1) Dixidends paid by a company which is a resident\nof a Contracting State to a resident of the other Con-\ntracting State may be taxed in that other State" }, "pages": [ 12 ], "text": "(1) Dixidends paid by a company which is a resident\nof a Contracting State to a resident of the other Con-\ntracting State may be taxed in that other State" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-012-en-treaty-row-005", "pdf-012-en-treaty-row-006", "pdf-012-en-treaty-row-007", "pdf-012-en-treaty-row-008", "pdf-012-en-treaty-row-009", "pdf-012-en-treaty-row-010", "pdf-012-en-treaty-row-011", "pdf-012-en-treaty-row-012", "pdf-012-en-treaty-row-013", "pdf-012-en-treaty-row-014", "pdf-012-en-treaty-row-015", "pdf-012-en-treaty-row-016", "pdf-012-en-treaty-row-017", "pdf-012-en-treaty-row-018", "pdf-012-en-treaty-row-019", "pdf-012-en-treaty-row-020", "pdf-012-en-treaty-row-021", "pdf-012-en-treaty-row-022", "pdf-012-en-treaty-row-023", "pdf-012-en-treaty-row-024", "pdf-012-en-treaty-row-025", "pdf-012-en-treaty-row-026", "pdf-012-en-treaty-row-027", "pdf-012-en-treaty-row-028" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 330.543, 115.691, 549.8193, 401.65 ], "first_line": "pdf-012-en-treaty-row-005", "last_line": "pdf-012-en-treaty-row-028", "source_page": 12 } ], "text": "(2) However, such dividends may be taxed in the\nContrecung State of which the company paying the\ndividends 1s a resident, but\na) the Thai tax shall not exceed\n1. 20 per cent of the gross amount of the dividends\nif the company paying the dividends engages in\nan industrial undertaking or if the recipient of the\ndividends is @ company which is a resident of the\nFederal Republic owning at least 25 per cent of the\nvoting shares of the company paying the dividends,\n2.15 per cent of the gross amount of the dividends\nif the company paying the dividends engages in\nan industrial undertaking and the recipient of the\ndividends is a company which is a resident of the\nFederal Republic owning at least 25 per cent of\nthe voting shares of the former company:\nb) the German tax shall not exceed:\n1, 20 per cent of the gross amount of the dividend,\nunless sub-paragraph 2 applies;\n2. 15 per cent of the gross amount of the dividends,\nHf the recipient of the dividends is a company\nwhich is a resident of Thailand owning at least\n25 per cent of the voting shares of the company\npaying the dividends." }, "pages": [ 12 ], "text": "(2) However, such dividends may be taxed in the\nContrecung State of which the company paying the\ndividends 1s a resident, but\na) the Thai tax shall not exceed\n1. 20 per cent of the gross amount of the dividends\nif the company paying the dividends engages in\nan industrial undertaking or if the recipient of the\ndividends is @ company which is a resident of the\nFederal Republic owning at least 25 per cent of the\nvoting shares of the company paying the dividends,\n2.15 per cent of the gross amount of the dividends\nif the company paying the dividends engages in\nan industrial undertaking and the recipient of the\ndividends is a company which is a resident of the\nFederal Republic owning at least 25 per cent of\nthe voting shares of the former company:\nb) the German tax shall not exceed:\n1, 20 per cent of the gross amount of the dividend,\nunless sub-paragraph 2 applies;\n2. 15 per cent of the gross amount of the dividends,\nHf the recipient of the dividends is a company\nwhich is a resident of Thailand owning at least\n25 per cent of the voting shares of the company\npaying the dividends." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-012-en-treaty-row-029", "pdf-012-en-treaty-row-030", "pdf-012-en-treaty-row-031", "pdf-012-en-treaty-row-032", "pdf-012-en-treaty-row-033", "pdf-012-en-treaty-row-034", "pdf-012-en-treaty-row-035", "pdf-012-en-treaty-row-036", "pdf-012-en-treaty-row-037", "pdf-012-en-treaty-row-038", "pdf-012-en-treaty-row-039", "pdf-012-en-treaty-row-040", "pdf-012-en-treaty-row-041", "pdf-012-en-treaty-row-042" ], "source_page": 12, "source_pages": [ 12 ], "source_spans": [ { "bbox": [ 331.2, 405.655, 551.12665, 558.74 ], "first_line": "pdf-012-en-treaty-row-029", "last_line": "pdf-012-en-treaty-row-042", "source_page": 12 } ], "text": "(3) Notwithstanding the provisions of paragraph 2 the\ntax of a Contracting State on dividends paid by a\ncompany which is a resident of that State may exceed\nthe rates provided for in that paragraph, but shall not\nexceed 25 per cent of the gross amount of the dividends,\nif\n@) the corporation tax of that State on distributed profits\nis lower than that on undistributed profits and the\ndifference between those two rates is 20 percentage\npoints or more, and\nb) such dividends are paid by a company which is a\nresident of that State to a company resident of the\nother State and which owns at least 25 per cent of\nthe voting shares of the first-mentioned company." }, "pages": [ 12 ], "text": "(3) Notwithstanding the provisions of paragraph 2 the\ntax of a Contracting State on dividends paid by a\ncompany which is a resident of that State may exceed\nthe rates provided for in that paragraph, but shall not\nexceed 25 per cent of the gross amount of the dividends,\nif\n@) the corporation tax of that State on distributed profits\nis lower than that on undistributed profits and the\ndifference between those two rates is 20 percentage\npoints or more, and\nb) such dividends are paid by a company which is a\nresident of that State to a company resident of the\nother State and which owns at least 25 per cent of\nthe voting shares of the first-mentioned company." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-012-en-treaty-row-043", "pdf-012-en-treaty-row-044", "pdf-012-en-treaty-row-045", "pdf-012-en-treaty-row-046", "pdf-012-en-treaty-row-047", "pdf-012-en-treaty-row-048", "pdf-012-en-treaty-row-049", "pdf-012-en-treaty-row-050", "pdf-012-en-treaty-row-051", "pdf-012-en-treaty-row-052", "pdf-012-en-treaty-row-053", "pdf-012-en-treaty-row-054", "pdf-012-en-treaty-row-055", "pdf-012-en-treaty-row-056", "pdf-012-en-treaty-row-057", "pdf-014-en-treaty-row-001", "pdf-014-en-treaty-row-002", "pdf-014-en-treaty-row-003", "pdf-014-en-treaty-row-004", "pdf-014-en-treaty-row-005", "pdf-014-en-treaty-row-006" ], "source_page": 12, "source_pages": [ 12, 14 ], "source_spans": [ { "bbox": [ 331.854, 575.836, 552.27261, 749.868 ], "first_line": "pdf-012-en-treaty-row-043", "last_line": "pdf-012-en-treaty-row-057", "source_page": 12 }, { "bbox": [ 335.127, 61.364, 542.39958, 132.631 ], "first_line": "pdf-014-en-treaty-row-001", "last_line": "pdf-014-en-treaty-row-006", "source_page": 14 } ], "text": "(4) In this Article\na) the term \"dividends“ means income from shares and\nincome from other corporate rights assimilated to\nincome from shares by the taxation law of the State\nof which the company making the distribution is a\nresident;\nb) the term “industrial undertaking\" means\n1. any undertaking engaged in\ni) manufacturing, assembling and processing,\ni) construction, civil engineering and ship-\nbuilding,\niii) production of electricity, hydraulic power, gas\nor the supply of water, or\niv) agriculture, forestry and fishery and the\ncarrying on of a plantation, nd\n2. any other undertaking entitled to the privileges\naccorded under the laws of Thailand on the promo\nion of industrial investment, and\n3. any other undertaking which may be declared 10\nbe an “industrial undertaking” for the purpose of\nthis Article by the competent authority ol Thailand" }, "pages": [ 12, 14 ], "text": "(4) In this Article\na) the term \"dividends“ means income from shares and\nincome from other corporate rights assimilated to\nincome from shares by the taxation law of the State\nof which the company making the distribution is a\nresident;\nb) the term “industrial undertaking\" means\n1. any undertaking engaged in\ni) manufacturing, assembling and processing,\ni) construction, civil engineering and ship-\nbuilding,\niii) production of electricity, hydraulic power, gas\nor the supply of water, or\niv) agriculture, forestry and fishery and the\ncarrying on of a plantation, nd\n2. any other undertaking entitled to the privileges\naccorded under the laws of Thailand on the promo\nion of industrial investment, and\n3. any other undertaking which may be declared 10\nbe an “industrial undertaking” for the purpose of\nthis Article by the competent authority ol Thailand" }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-014-en-treaty-row-007", "pdf-014-en-treaty-row-008", "pdf-014-en-treaty-row-009", "pdf-014-en-treaty-row-010", "pdf-014-en-treaty-row-011", "pdf-014-en-treaty-row-012", "pdf-014-en-treaty-row-013", "pdf-014-en-treaty-row-014", "pdf-014-en-treaty-row-015" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 323.346, 133.364, 542.94731, 222.306 ], "first_line": "pdf-014-en-treaty-row-007", "last_line": "pdf-014-en-treaty-row-015", "source_page": 14 } ], "text": "(5) The provisions of paragraphs 1 to 3 shall not apply\nif the recipient of the dividends, being a resident of a\nContracting State, has in the other Contracting State,\nof which the company paying the dividends is a resident,\na permanent establishment with which the holding by\nvirtue of which the dividends are paid is effectively\nconnected, provided that under the law of that other\nState the dividends are taxed as part of the profits of the\npermanent establishment." }, "pages": [ 14 ], "text": "(5) The provisions of paragraphs 1 to 3 shall not apply\nif the recipient of the dividends, being a resident of a\nContracting State, has in the other Contracting State,\nof which the company paying the dividends is a resident,\na permanent establishment with which the holding by\nvirtue of which the dividends are paid is effectively\nconnected, provided that under the law of that other\nState the dividends are taxed as part of the profits of the\npermanent establishment." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-014-en-treaty-row-016", "pdf-014-en-treaty-row-017", "pdf-014-en-treaty-row-018", "pdf-014-en-treaty-row-019", "pdf-014-en-treaty-row-020", "pdf-014-en-treaty-row-021", "pdf-014-en-treaty-row-022", "pdf-014-en-treaty-row-023", "pdf-014-en-treaty-row-024" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 324.001, 222.382, 542.45761, 310.669 ], "first_line": "pdf-014-en-treaty-row-016", "last_line": "pdf-014-en-treaty-row-024", "source_page": 14 } ], "text": "(6) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not resident of that other State, or subject the\ncompany's undistributed profits to a tax on undistributed\nprofits even if the dividends paid or the undistributed\nprofits consist wholly or partly of profits or income\narising in such other State" }, "pages": [ 14 ], "text": "(6) Where a company which is a resident of a Con-\ntracting State derives profits or income from the other\nContracting State, that other State may not impose any\ntax on the dividends paid by the company to persons\nwho are not resident of that other State, or subject the\ncompany's undistributed profits to a tax on undistributed\nprofits even if the dividends paid or the undistributed\nprofits consist wholly or partly of profits or income\narising in such other State" } ], "title": "Article 10" }, { "body_sha256": "aa9e8ba3da590c3a0ec69d55985d6aebf9ed1181f0f903e488436e2a2701cea9", "id": "article-11", "label": "11", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-014-en-treaty-row-026", "pdf-014-en-treaty-row-027", "pdf-014-en-treaty-row-028" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 323.999, 342.818, 543.05358, 374.813 ], "first_line": "pdf-014-en-treaty-row-026", "last_line": "pdf-014-en-treaty-row-028", "source_page": 14 } ], "text": "(1) Interest arising in a Contracting State and paid to\na resident of the other Contracting State may be taxed\nin that other State." }, "pages": [ 14 ], "text": "(1) Interest arising in a Contracting State and paid to\na resident of the other Contracting State may be taxed\nin that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-014-en-treaty-row-029", "pdf-014-en-treaty-row-030", "pdf-014-en-treaty-row-031", "pdf-014-en-treaty-row-032" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 323.997, 384.709, 543.10661, 425.868 ], "first_line": "pdf-014-en-treaty-row-029", "last_line": "pdf-014-en-treaty-row-032", "source_page": 14 } ], "text": "(2) However, such interest may be taxed in the Con\ntracting State in which it arises, and according to the\nlaw of that State, but the tax so charged shall not ex-\nceed 25 per cent of the gross amount of the interest" }, "pages": [ 14 ], "text": "(2) However, such interest may be taxed in the Con\ntracting State in which it arises, and according to the\nlaw of that State, but the tax so charged shall not ex-\nceed 25 per cent of the gross amount of the interest" }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-014-en-treaty-row-033", "pdf-014-en-treaty-row-034", "pdf-014-en-treaty-row-035", "pdf-014-en-treaty-row-036", "pdf-014-en-treaty-row-037", "pdf-014-en-treaty-row-038", "pdf-014-en-treaty-row-039", "pdf-014-en-treaty-row-040" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 324.0, 426.6, 543.70758, 505.723 ], "first_line": "pdf-014-en-treaty-row-033", "last_line": "pdf-014-en-treaty-row-040", "source_page": 14 } ], "text": "(3) Notwithstanding the provisions of paragraph 2, the\ntax of a Contracting State on interest received by any\nfinancial institution (including an insurance company)\nwhich is a company of the other Contracting State shall\nnot exceed 10 per cent of the gross amount of the in-\nterest, if the enterprise paying the interest engages in\nan industrial undertaking within the meaning of para-\ngraph 4, subparagraph b, of Article 10." }, "pages": [ 14 ], "text": "(3) Notwithstanding the provisions of paragraph 2, the\ntax of a Contracting State on interest received by any\nfinancial institution (including an insurance company)\nwhich is a company of the other Contracting State shall\nnot exceed 10 per cent of the gross amount of the in-\nterest, if the enterprise paying the interest engages in\nan industrial undertaking within the meaning of para-\ngraph 4, subparagraph b, of Article 10." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-014-en-treaty-row-041", "pdf-014-en-treaty-row-042", "pdf-014-en-treaty-row-043", "pdf-014-en-treaty-row-044", "pdf-014-en-treaty-row-045", "pdf-014-en-treaty-row-046", "pdf-014-en-treaty-row-047", "pdf-014-en-treaty-row-048", "pdf-014-en-treaty-row-049", "pdf-014-en-treaty-row-050", "pdf-014-en-treaty-row-051", "pdf-014-en-treaty-row-052", "pdf-014-en-treaty-row-053", "pdf-014-en-treaty-row-054", "pdf-014-en-treaty-row-055", "pdf-014-en-treaty-row-056", "pdf-014-en-treaty-row-057" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 324.0, 505.8, 544.58165, 678.523 ], "first_line": "pdf-014-en-treaty-row-041", "last_line": "pdf-014-en-treaty-row-057", "source_page": 14 } ], "text": "(4) Notwithstanding the provisions of paragraphs 2\nand 3, interest arising in a Contracting State shall be\nexempt from tax in that State if the interest is received\nby\na) the other Contracting State, a ‘Land*, a political\nsubdivision, a local authority or a local administra-\ntion thereof, or\nb) any financial institution wholly owned by the other\nContracting State, a \"Land\", a political subdivision,\n@ local authority or a local administration thereof,\nand in particular, in the case of the Federal Repub-\nlic, by the \"Deutsche Bundesbank” or the “Kredi\nanstalt für Wiederaufbau”, and in the case of Thai-\nland, by the “Bank of Thailand“, or\n©) by a resident of the other Contracting State on bonds\nissued by the Government of the first-mentioned\nState." }, "pages": [ 14 ], "text": "(4) Notwithstanding the provisions of paragraphs 2\nand 3, interest arising in a Contracting State shall be\nexempt from tax in that State if the interest is received\nby\na) the other Contracting State, a ‘Land*, a political\nsubdivision, a local authority or a local administra-\ntion thereof, or\nb) any financial institution wholly owned by the other\nContracting State, a \"Land\", a political subdivision,\n@ local authority or a local administration thereof,\nand in particular, in the case of the Federal Repub-\nlic, by the \"Deutsche Bundesbank” or the “Kredi\nanstalt für Wiederaufbau”, and in the case of Thai-\nland, by the “Bank of Thailand“, or\n©) by a resident of the other Contracting State on bonds\nissued by the Government of the first-mentioned\nState." }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-014-en-treaty-row-058", "pdf-014-en-treaty-row-059", "pdf-014-en-treaty-row-060", "pdf-014-en-treaty-row-061", "pdf-014-en-treaty-row-062", "pdf-014-en-treaty-row-063", "pdf-014-en-treaty-row-064" ], "source_page": 14, "source_pages": [ 14 ], "source_spans": [ { "bbox": [ 325.309, 677.945, 545.01958, 747.904 ], "first_line": "pdf-014-en-treaty-row-058", "last_line": "pdf-014-en-treaty-row-064", "source_page": 14 } ], "text": "(6) The term \"interest\" as used in this Article means\nincome from Government securities, bonds or debentures,\nwhether or not secured by mortgage and whether or not\ncarrying a right to participate in profits, and debt-claims\nof every kind as well as all other income assimilated to\nincome from money lent by the taxation law of the\nState in which the income arises." }, "pages": [ 14 ], "text": "(6) The term \"interest\" as used in this Article means\nincome from Government securities, bonds or debentures,\nwhether or not secured by mortgage and whether or not\ncarrying a right to participate in profits, and debt-claims\nof every kind as well as all other income assimilated to\nincome from money lent by the taxation law of the\nState in which the income arises." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-016-en-treaty-row-001", "pdf-016-en-treaty-row-002", "pdf-016-en-treaty-row-003", "pdf-016-en-treaty-row-004", "pdf-016-en-treaty-row-005", "pdf-016-en-treaty-row-006", "pdf-016-en-treaty-row-007", "pdf-016-en-treaty-row-008" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 324.656, 63.982, 544.80112, 142.451 ], "first_line": "pdf-016-en-treaty-row-001", "last_line": "pdf-016-en-treaty-row-008", "source_page": 16 } ], "text": "(6) The provisions of paragraphs 1 10 4 shall not ap-\nply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State\nin which the interest arises a permanent establishment\nwith which the debt-claim from which the interest arises\nis effectively connected, provided that under the law\nof that other State the interest is taxed as part of the\nprofits of the permanent establishment." }, "pages": [ 16 ], "text": "(6) The provisions of paragraphs 1 10 4 shall not ap-\nply if the recipient of the interest, being a resident of\na Contracting State, has in the other Contracting State\nin which the interest arises a permanent establishment\nwith which the debt-claim from which the interest arises\nis effectively connected, provided that under the law\nof that other State the interest is taxed as part of the\nprofits of the permanent establishment." }, { "id": "para-7", "original": { "id": "para-7", "source_line_ids": [ "pdf-016-en-treaty-row-009", "pdf-016-en-treaty-row-010", "pdf-016-en-treaty-row-011", "pdf-016-en-treaty-row-012", "pdf-016-en-treaty-row-013", "pdf-016-en-treaty-row-014", "pdf-016-en-treaty-row-015", "pdf-016-en-treaty-row-016", "pdf-016-en-treaty-row-017", "pdf-016-en-treaty-row-018", "pdf-016-en-treaty-row-019" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 325.309, 141.873, 545.02058, 249.142 ], "first_line": "pdf-016-en-treaty-row-009", "last_line": "pdf-016-en-treaty-row-019", "source_page": 16 } ], "text": "(9) Interest shall be deemed to arise in a Contracting\nState when the payer is that State, a “Land”, a political\nsubdivision, a local authority or a resident of that State.\nWhere, however, the person paying the interest, whether\nhe is a resident of a Contracting State or not, has in\na Contracting State a permanent establishment’ in con-\nnection with which the indebtedness on which the in-\nterest is paid was incurred, and such interest is borne\nby such permanent establishment, then such interest shall\nbe deemed to arise in the Contracting State in which\nthe permanent establishment is situated." }, "pages": [ 16 ], "text": "(9) Interest shall be deemed to arise in a Contracting\nState when the payer is that State, a “Land”, a political\nsubdivision, a local authority or a resident of that State.\nWhere, however, the person paying the interest, whether\nhe is a resident of a Contracting State or not, has in\na Contracting State a permanent establishment’ in con-\nnection with which the indebtedness on which the in-\nterest is paid was incurred, and such interest is borne\nby such permanent establishment, then such interest shall\nbe deemed to arise in the Contracting State in which\nthe permanent establishment is situated." }, { "id": "para-8", "original": { "id": "para-8", "source_line_ids": [ "pdf-016-en-treaty-row-020", "pdf-016-en-treaty-row-021", "pdf-016-en-treaty-row-022", "pdf-016-en-treaty-row-023", "pdf-016-en-treaty-row-024", "pdf-016-en-treaty-row-025", "pdf-016-en-treaty-row-026", "pdf-016-en-treaty-row-027", "pdf-016-en-treaty-row-028", "pdf-016-en-treaty-row-029", "pdf-016-en-treaty-row-030", "pdf-016-en-treaty-row-031" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 325.964, 249.218, 545.02058, 365.651 ], "first_line": "pdf-016-en-treaty-row-020", "last_line": "pdf-016-en-treaty-row-031", "source_page": 16 } ], "text": "(8) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the interest paid,\nhaving regard to the debt-claim for which it is paid,\nexceeds the amount which would have been agreed\nupon by the payer and the recipient in the absence of\nsuch relationship, the provisions of this Article shall\napply only to the last-mentioned amount. In that case,\nthe excess part of the payments shall remain taxable\naccording to the law of each Contracting State, due\nregard being had to the other provisions of this Agree-\nment." }, "pages": [ 16 ], "text": "(8) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the interest paid,\nhaving regard to the debt-claim for which it is paid,\nexceeds the amount which would have been agreed\nupon by the payer and the recipient in the absence of\nsuch relationship, the provisions of this Article shall\napply only to the last-mentioned amount. In that case,\nthe excess part of the payments shall remain taxable\naccording to the law of each Contracting State, due\nregard being had to the other provisions of this Agree-\nment." } ], "title": "Article 1" }, { "body_sha256": "df871eae599769710c6eec80c991dddf0528dc4d2e1daa67e94dc439099fa127", "id": "article-12", "label": "12", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-016-en-treaty-row-033", "pdf-016-en-treaty-row-034", "pdf-016-en-treaty-row-035", "pdf-016-en-treaty-row-036" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 325.962, 374.891, 545.07161, 416.704 ], "first_line": "pdf-016-en-treaty-row-033", "last_line": "pdf-016-en-treaty-row-036", "source_page": 16 } ], "text": "(1) Royalties including other like payments arising\nin a Contracting State and paid to a resident of the\nother Contracting State may be taxed in that other\nState," }, "pages": [ 16 ], "text": "(1) Royalties including other like payments arising\nin a Contracting State and paid to a resident of the\nother Contracting State may be taxed in that other\nState," }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-016-en-treaty-row-037", "pdf-016-en-treaty-row-038", "pdf-016-en-treaty-row-039", "pdf-016-en-treaty-row-040", "pdf-016-en-treaty-row-041", "pdf-016-en-treaty-row-042", "pdf-016-en-treaty-row-043", "pdf-016-en-treaty-row-044", "pdf-016-en-treaty-row-045", "pdf-016-en-treaty-row-046", "pdf-016-en-treaty-row-047", "pdf-016-en-treaty-row-048", "pdf-016-en-treaty-row-049", "pdf-016-en-treaty-row-050", "pdf-016-en-treaty-row-051" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 326.616, 423.982, 546.98148, 582.958 ], "first_line": "pdf-016-en-treaty-row-037", "last_line": "pdf-016-en-treaty-row-051", "source_page": 16 } ], "text": "(2) However, such royalties may be taxed in the\nContracting State in which they arise, but the tax so\ncharged shall not exceed\na) 5 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or\nthe right to use any copyright of literary, artistic\nor scientific work;\nb) 15 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or\nthe right to use, any patent, trade mark, design or\nmodel, plan, secret formula or process, or for informa-\ntion concerning industrial, commercial or scientific\nexperience, or for the use of, or the right to use, cine-\nmatograph films or tapes for television or broad-\ncasting." }, "pages": [ 16 ], "text": "(2) However, such royalties may be taxed in the\nContracting State in which they arise, but the tax so\ncharged shall not exceed\na) 5 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or\nthe right to use any copyright of literary, artistic\nor scientific work;\nb) 15 per cent of the gross amount of such payments if\nthey are made as consideration for the use of, or\nthe right to use, any patent, trade mark, design or\nmodel, plan, secret formula or process, or for informa-\ntion concerning industrial, commercial or scientific\nexperience, or for the use of, or the right to use, cine-\nmatograph films or tapes for television or broad-\ncasting." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-016-en-treaty-row-052", "pdf-016-en-treaty-row-053", "pdf-016-en-treaty-row-054", "pdf-016-en-treaty-row-055", "pdf-016-en-treaty-row-056", "pdf-016-en-treaty-row-057", "pdf-016-en-treaty-row-058", "pdf-016-en-treaty-row-059" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 327.272, 591.545, 546.32758, 671.322 ], "first_line": "pdf-016-en-treaty-row-052", "last_line": "pdf-016-en-treaty-row-059", "source_page": 16 } ], "text": "(3) The provisions of paragraph 2 shall likewise ap-\nply to the gains from the alienation of any right or\nProperty giving rise to such royalties if such right or\nproperty is alienated by a resident of a Contracting\nState for exclusive use in the other Contracting State\nand the payment of such right or property is borne by\nan enterprise of that other State or a permanent estab-\nlishment situated therein." }, "pages": [ 16 ], "text": "(3) The provisions of paragraph 2 shall likewise ap-\nply to the gains from the alienation of any right or\nProperty giving rise to such royalties if such right or\nproperty is alienated by a resident of a Contracting\nState for exclusive use in the other Contracting State\nand the payment of such right or property is borne by\nan enterprise of that other State or a permanent estab-\nlishment situated therein." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-016-en-treaty-row-060", "pdf-016-en-treaty-row-061", "pdf-016-en-treaty-row-062", "pdf-016-en-treaty-row-063", "pdf-016-en-treaty-row-064", "pdf-016-en-treaty-row-065", "pdf-016-en-treaty-row-066", "pdf-016-en-treaty-row-067" ], "source_page": 16, "source_pages": [ 16 ], "source_spans": [ { "bbox": [ 327.927, 679.255, 547.42012, 759.032 ], "first_line": "pdf-016-en-treaty-row-060", "last_line": "pdf-016-en-treaty-row-067", "source_page": 16 } ], "text": "(4) The provisions of paragraphs 2 and 3 shall not\napply if the recipient of the royalties, being a resident\nof a Contracting State, has in the other Contracting\nState in which the royalties arise a permanent establish-\nment and the royalties are attributable to that permanent\nestablishment, provided that under the law of that other\nState the royalties are taxed as part of the profits of\nthe permanent establishment" }, "pages": [ 16 ], "text": "(4) The provisions of paragraphs 2 and 3 shall not\napply if the recipient of the royalties, being a resident\nof a Contracting State, has in the other Contracting\nState in which the royalties arise a permanent establish-\nment and the royalties are attributable to that permanent\nestablishment, provided that under the law of that other\nState the royalties are taxed as part of the profits of\nthe permanent establishment" }, { "id": "para-5", "original": { "id": "para-5", "source_line_ids": [ "pdf-018-en-treaty-row-001", "pdf-018-en-treaty-row-002", "pdf-018-en-treaty-row-003", "pdf-018-en-treaty-row-004", "pdf-018-en-treaty-row-005", "pdf-018-en-treaty-row-006", "pdf-018-en-treaty-row-007", "pdf-018-en-treaty-row-008", "pdf-018-en-treaty-row-009", "pdf-018-en-treaty-row-010", "pdf-018-en-treaty-row-011", "pdf-018-en-treaty-row-012" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 325.963, 54.818, 547.20065, 170.596 ], "first_line": "pdf-018-en-treaty-row-001", "last_line": "pdf-018-en-treaty-row-012", "source_page": 18 } ], "text": "(5) Royalties shall be deemed to arise in a Contract-\ning State when the payer is that State, a \"Land\", a\npolitical subdivision, a local authority or a resident’ of\nthat State. Where, however, the person paying the\nroyalties, whether he is a resident of a Contracting\nState or not, has in a Contracting State a permanent\nestablishment with which the right or property giving rise\nto the royalties is effectively connected, and such royal-\nties are borne by such permanent establishment, then\nsuch royalties shall be deemed to arise in the Contract-\ning State in which the permanent establishment is sit-\nuated." }, "pages": [ 18 ], "text": "(5) Royalties shall be deemed to arise in a Contract-\ning State when the payer is that State, a \"Land\", a\npolitical subdivision, a local authority or a resident’ of\nthat State. Where, however, the person paying the\nroyalties, whether he is a resident of a Contracting\nState or not, has in a Contracting State a permanent\nestablishment with which the right or property giving rise\nto the royalties is effectively connected, and such royal-\nties are borne by such permanent establishment, then\nsuch royalties shall be deemed to arise in the Contract-\ning State in which the permanent establishment is sit-\nuated." }, { "id": "para-6", "original": { "id": "para-6", "source_line_ids": [ "pdf-018-en-treaty-row-013", "pdf-018-en-treaty-row-014", "pdf-018-en-treaty-row-015", "pdf-018-en-treaty-row-016", "pdf-018-en-treaty-row-017", "pdf-018-en-treaty-row-018", "pdf-018-en-treaty-row-019", "pdf-018-en-treaty-row-020", "pdf-018-en-treaty-row-021", "pdf-018-en-treaty-row-022", "pdf-018-en-treaty-row-023", "pdf-018-en-treaty-row-024" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.619, 171.327, 546.98458, 287.76 ], "first_line": "pdf-018-en-treaty-row-013", "last_line": "pdf-018-en-treaty-row-024", "source_page": 18 } ], "text": "(6) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\neen agreed upon by the payer and the recipient in\nthe absence of such relationship, the provisions of this\nArticle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State,\ndue regard being had to the other provisions of this\nAgreement." }, "pages": [ 18 ], "text": "(6) Where, owing to a special relationship between the\npayer and the recipient or between both of them and\nsome other person, the amount of the royalties paid,\nhaving regard to the use, right or information for which\nthey are paid, exceeds the amount which would have\neen agreed upon by the payer and the recipient in\nthe absence of such relationship, the provisions of this\nArticle shall apply only to the last-mentioned amount. In\nthat case, the excess part of the payments shall remain\ntaxable according to the law of each Contracting State,\ndue regard being had to the other provisions of this\nAgreement." } ], "title": "Article 12" }, { "body_sha256": "42692f46495787e6fdc60b34f314184cda76ea8e1ac2d154c2985156069dead2", "id": "article-13", "label": "13", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-018-en-treaty-row-026", "pdf-018-en-treaty-row-027", "pdf-018-en-treaty-row-028", "pdf-018-en-treaty-row-029" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.616, 299.618, 546.76202, 340.777 ], "first_line": "pdf-018-en-treaty-row-026", "last_line": "pdf-018-en-treaty-row-029", "source_page": 18 } ], "text": "(1) Gains from the alienation of immovable property,\nas defined in paragraph 2 of Article 6, may be taxed\nin the Contracting State in which such property is\nsituated." }, "pages": [ 18 ], "text": "(1) Gains from the alienation of immovable property,\nas defined in paragraph 2 of Article 6, may be taxed\nin the Contracting State in which such property is\nsituated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-018-en-treaty-row-030", "pdf-018-en-treaty-row-031", "pdf-018-en-treaty-row-032", "pdf-018-en-treaty-row-033", "pdf-018-en-treaty-row-034", "pdf-018-en-treaty-row-035", "pdf-018-en-treaty-row-036", "pdf-018-en-treaty-row-037", "pdf-018-en-treaty-row-038", "pdf-018-en-treaty-row-039", "pdf-018-en-treaty-row-040" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.616, 339.546, 547.19765, 446.161 ], "first_line": "pdf-018-en-treaty-row-030", "last_line": "pdf-018-en-treaty-row-040", "source_page": 18 } ], "text": "(2) Gains from the alienation of movable property form.\ning part of the business property of a permanent establish.\nment which an enterprise of a Contracting State has in the\nother Contracting State, including such gains from the\nalienation of such a permanent establishment (alone or\ntogether with the whole enterprise), may be taxed in the\nother State. However, gains from the alienation of\nmovable property of the kind referred to in paragraph 3\nof Article 21 shall be taxable only in the Contracting\nState in which such movable property is taxable accord-\ning to the said Article," }, "pages": [ 18 ], "text": "(2) Gains from the alienation of movable property form.\ning part of the business property of a permanent establish.\nment which an enterprise of a Contracting State has in the\nother Contracting State, including such gains from the\nalienation of such a permanent establishment (alone or\ntogether with the whole enterprise), may be taxed in the\nother State. However, gains from the alienation of\nmovable property of the kind referred to in paragraph 3\nof Article 21 shall be taxable only in the Contracting\nState in which such movable property is taxable accord-\ning to the said Article," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-018-en-treaty-row-041", "pdf-018-en-treaty-row-042", "pdf-018-en-treaty-row-043", "pdf-018-en-treaty-row-044", "pdf-018-en-treaty-row-045" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 326.618, 457.364, 545.89075, 507.686 ], "first_line": "pdf-018-en-treaty-row-041", "last_line": "pdf-018-en-treaty-row-045", "source_page": 18 } ], "text": "(3) Gains from the alienation of any property other\nthan those mentioned in paragraph 3 of Article 12 and\nin paragraphs 1 and 2 of this Article shall be taxable\nonly in the Contracting State of which the alienator\nis a resident." }, "pages": [ 18 ], "text": "(3) Gains from the alienation of any property other\nthan those mentioned in paragraph 3 of Article 12 and\nin paragraphs 1 and 2 of this Article shall be taxable\nonly in the Contracting State of which the alienator\nis a resident." } ], "title": "Article 13" }, { "body_sha256": "1f4db310db14345dcca4fa10745a14f1907fa6ab9575ee138badc883b3a828d3", "id": "article-14", "label": "14", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-018-en-treaty-row-047", "pdf-018-en-treaty-row-048", "pdf-018-en-treaty-row-049", "pdf-018-en-treaty-row-050", "pdf-018-en-treaty-row-051", "pdf-018-en-treaty-row-052", "pdf-018-en-treaty-row-053", "pdf-018-en-treaty-row-054" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 325.964, 527.4, 546.76312, 606.523 ], "first_line": "pdf-018-en-treaty-row-047", "last_line": "pdf-018-en-treaty-row-054", "source_page": 18 } ], "text": "(1) Subject to the provisions of Articles 15, 16 and 17\nremuneration derived by an individual who is a resident\nof a Contracting State in respect of personal services\n(including the practice of a liberal profession) shall be\ntaxable only in that State unless the services are\nrendered in the other Contracting State. If the services\nare so rendered, such remuneration as is derived there-\nfrom may be taxed in that other State." }, "pages": [ 18 ], "text": "(1) Subject to the provisions of Articles 15, 16 and 17\nremuneration derived by an individual who is a resident\nof a Contracting State in respect of personal services\n(including the practice of a liberal profession) shall be\ntaxable only in that State unless the services are\nrendered in the other Contracting State. If the services\nare so rendered, such remuneration as is derived there-\nfrom may be taxed in that other State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-018-en-treaty-row-055", "pdf-018-en-treaty-row-056", "pdf-018-en-treaty-row-057", "pdf-018-en-treaty-row-058", "pdf-018-en-treaty-row-059", "pdf-018-en-treaty-row-060", "pdf-018-en-treaty-row-061", "pdf-018-en-treaty-row-062", "pdf-018-en-treaty-row-063", "pdf-018-en-treaty-row-064", "pdf-018-en-treaty-row-065", "pdf-018-en-treaty-row-066", "pdf-018-en-treaty-row-067" ], "source_page": 18, "source_pages": [ 18 ], "source_spans": [ { "bbox": [ 325.962, 607.909, 546.98048, 749.213 ], "first_line": "pdf-018-en-treaty-row-055", "last_line": "pdf-018-en-treaty-row-067", "source_page": 18 } ], "text": "2) Notwithstanding the provisions of paragraph 1,\nremuneration derived by an individual who is a resident\n‘of aContracting State in respect of such services rendered\nin the other Contracting State shall be taxable only in\nthe first-mentioned State if:\na) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nin the fiscal year concerned, and\nb) the remuneration is paid by, or on behalf of, a person\nwho is not a resident of the other State, and\n©) the remuneration is not borne by a permanent estab-\nlishment which the person paying the remuneration\nhas in the other State." }, "pages": [ 18 ], "text": "2) Notwithstanding the provisions of paragraph 1,\nremuneration derived by an individual who is a resident\n‘of aContracting State in respect of such services rendered\nin the other Contracting State shall be taxable only in\nthe first-mentioned State if:\na) the recipient is present in the other State for a period\nor periods not exceeding in the aggregate 183 days\nin the fiscal year concerned, and\nb) the remuneration is paid by, or on behalf of, a person\nwho is not a resident of the other State, and\n©) the remuneration is not borne by a permanent estab-\nlishment which the person paying the remuneration\nhas in the other State." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-020-en-treaty-row-001", "pdf-020-en-treaty-row-002", "pdf-020-en-treaty-row-003", "pdf-020-en-treaty-row-004", "pdf-020-en-treaty-row-005" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.798, 60.055, 536.39976, 110.378 ], "first_line": "pdf-020-en-treaty-row-001", "last_line": "pdf-020-en-treaty-row-005", "source_page": 20 } ], "text": "(@) Notwithstanding the provisions of paragraphs 1\nand 2, remuneration in respect of an employment exe!\ncised aboard a ship or aircraft in international traffic,\noperated by an enterprise of a Contracting State, may\nbbe taxed in that State," }, "pages": [ 20 ], "text": "(@) Notwithstanding the provisions of paragraphs 1\nand 2, remuneration in respect of an employment exe!\ncised aboard a ship or aircraft in international traffic,\noperated by an enterprise of a Contracting State, may\nbbe taxed in that State," } ], "title": "Article 14" }, { "body_sha256": "d8c92c38a7a884c42a95f13701a0e38217824bd288240fc29758587e8ca1d526", "id": "article-15", "label": "15", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-020-en-treaty-row-007", "pdf-020-en-treaty-row-008", "pdf-020-en-treaty-row-009", "pdf-020-en-treaty-row-010", "pdf-020-en-treaty-row-011", "pdf-020-en-treaty-row-012", "pdf-020-en-treaty-row-013", "pdf-020-en-treaty-row-014" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 317.451, 139.255, 535.54636, 217.724 ], "first_line": "pdf-020-en-treaty-row-007", "last_line": "pdf-020-en-treaty-row-014", "source_page": 20 } ], "text": "(1) The provisions of paragraph 2 of Article 14 shall\napply to remuneration derived from personal services\nrendered in a Contracting State by public entertainers\nsuch as theatre, radio or television arlists and musicians\nand by athletes from their personal activities as such\nonly if the visit to that State is substantially supported,\ndirectly or indirectly, by public funds of the other Con-\ntracting State." }, "pages": [ 20 ], "text": "(1) The provisions of paragraph 2 of Article 14 shall\napply to remuneration derived from personal services\nrendered in a Contracting State by public entertainers\nsuch as theatre, radio or television arlists and musicians\nand by athletes from their personal activities as such\nonly if the visit to that State is substantially supported,\ndirectly or indirectly, by public funds of the other Con-\ntracting State." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-020-en-treaty-row-015", "pdf-020-en-treaty-row-016", "pdf-020-en-treaty-row-017", "pdf-020-en-treaty-row-018", "pdf-020-en-treaty-row-019", "pdf-020-en-treaty-row-020", "pdf-020-en-treaty-row-021", "pdf-020-en-treaty-row-022", "pdf-020-en-treaty-row-023" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 217.8, 536.7283, 306.087 ], "first_line": "pdf-020-en-treaty-row-015", "last_line": "pdf-020-en-treaty-row-023", "source_page": 20 } ], "text": "(2) Notwithstanding anything contained in this Agree-\nment, where the services mentioned in paragraph 1 are\nprovided in a Contracting State by an enterprise of the\nother Contracting State, the profits derived from provid-\ning those services by such enterprise may be taxed\nin the first-mentioned State unless the enterprise is\nsubstantially supported, directly or indirectly, by public\nfunds of the other Contracting State in connection with\nthe provision of such services." }, "pages": [ 20 ], "text": "(2) Notwithstanding anything contained in this Agree-\nment, where the services mentioned in paragraph 1 are\nprovided in a Contracting State by an enterprise of the\nother Contracting State, the profits derived from provid-\ning those services by such enterprise may be taxed\nin the first-mentioned State unless the enterprise is\nsubstantially supported, directly or indirectly, by public\nfunds of the other Contracting State in connection with\nthe provision of such services." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-020-en-treaty-row-024", "pdf-020-en-treaty-row-025", "pdf-020-en-treaty-row-026", "pdf-020-en-treaty-row-027" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 317.454, 307.473, 535.33664, 348.632 ], "first_line": "pdf-020-en-treaty-row-024", "last_line": "pdf-020-en-treaty-row-027", "source_page": 20 } ], "text": "(9) For the purposes of this Article, the term “public\nfunds of a Contracting State shall include public funds\ncreated by a “Land”, a political subdivision, a local\nauthority or a local administration thereof." }, "pages": [ 20 ], "text": "(9) For the purposes of this Article, the term “public\nfunds of a Contracting State shall include public funds\ncreated by a “Land”, a political subdivision, a local\nauthority or a local administration thereof." } ], "title": "Article 15" }, { "body_sha256": "de4224c5b3e6ad7988399b924cbaa69401f90a90649c645eea73687fb6a15717", "id": "article-16", "label": "16", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-020-en-treaty-row-029", "pdf-020-en-treaty-row-030", "pdf-020-en-treaty-row-031", "pdf-020-en-treaty-row-032", "pdf-020-en-treaty-row-033" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 376.855, 536.7273, 427.178 ], "first_line": "pdf-020-en-treaty-row-029", "last_line": "pdf-020-en-treaty-row-033", "source_page": 20 } ], "text": "Directors’ fees and similar payments derived by a\nresident of a Contracting State in his capacity as a\nmember of the board of directors of a company which is\na resident of the other Contracting State may be taxed\nin that other State." }, "pages": [ 20 ], "text": "Directors’ fees and similar payments derived by a\nresident of a Contracting State in his capacity as a\nmember of the board of directors of a company which is\na resident of the other Contracting State may be taxed\nin that other State." } ], "title": "Article 16" }, { "body_sha256": "c7ae4bb0aea7d20838bfa7251793ce242aa7c730a0ecadcf299b01019ea607ba", "id": "article-17", "label": "17", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-020-en-treaty-row-035", "pdf-020-en-treaty-row-036", "pdf-020-en-treaty-row-037", "pdf-020-en-treaty-row-038", "pdf-020-en-treaty-row-039", "pdf-020-en-treaty-row-040", "pdf-020-en-treaty-row-041", "pdf-020-en-treaty-row-042" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.795, 463.255, 535.85258, 541.724 ], "first_line": "pdf-020-en-treaty-row-035", "last_line": "pdf-020-en-treaty-row-042", "source_page": 20 } ], "text": "(1) Remuneration paid by or out of funds created by\na Contracting State, a \"Land, a political subdivision,\na local authority or a local administration thereof to\nany individual in respect of an employment, shall be\nexempt from tax in the other Contracting State unless\nthe payment is made to a national of that other State\nwho is not also a national of the first-mentioned Con-\ntracting State," }, "pages": [ 20 ], "text": "(1) Remuneration paid by or out of funds created by\na Contracting State, a \"Land, a political subdivision,\na local authority or a local administration thereof to\nany individual in respect of an employment, shall be\nexempt from tax in the other Contracting State unless\nthe payment is made to a national of that other State\nwho is not also a national of the first-mentioned Con-\ntracting State," }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-020-en-treaty-row-043", "pdf-020-en-treaty-row-044", "pdf-020-en-treaty-row-045", "pdf-020-en-treaty-row-046", "pdf-020-en-treaty-row-047", "pdf-020-en-treaty-row-048" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 560.782, 536.07265, 620.923 ], "first_line": "pdf-020-en-treaty-row-043", "last_line": "pdf-020-en-treaty-row-048", "source_page": 20 } ], "text": "(2) Notwithstanding the provisions of paragraph 1 the\nprovisions of Articles 14 and 15 shall apply to remunera-\ntion in respect of an employment in connection with any\ntrade or business carried on by a Contracting State, a\n\"Land\", a political subdivision, a local authority or a\nlocal administration thereof," }, "pages": [ 20 ], "text": "(2) Notwithstanding the provisions of paragraph 1 the\nprovisions of Articles 14 and 15 shall apply to remunera-\ntion in respect of an employment in connection with any\ntrade or business carried on by a Contracting State, a\n\"Land\", a political subdivision, a local authority or a\nlocal administration thereof," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-020-en-treaty-row-049", "pdf-020-en-treaty-row-050", "pdf-020-en-treaty-row-051", "pdf-020-en-treaty-row-052", "pdf-020-en-treaty-row-053", "pdf-020-en-treaty-row-054" ], "source_page": 20, "source_pages": [ 20 ], "source_spans": [ { "bbox": [ 316.8, 621.0, 535.63612, 681.795 ], "first_line": "pdf-020-en-treaty-row-049", "last_line": "pdf-020-en-treaty-row-054", "source_page": 20 } ], "text": "(3) The provisions of paragraph 1 shall also apply to\nremuneration paid, in the case of the Federal Republic\nby the “Deutsche Bundesbank”, the \"Deutsche Bundes.\nbahn” and the \"Deutsche Bundespost”, and in the case\nof Thailand by the \"Bank of Thailand\" and any other\norganization of a governmental nature." }, "pages": [ 20 ], "text": "(3) The provisions of paragraph 1 shall also apply to\nremuneration paid, in the case of the Federal Republic\nby the “Deutsche Bundesbank”, the \"Deutsche Bundes.\nbahn” and the \"Deutsche Bundespost”, and in the case\nof Thailand by the \"Bank of Thailand\" and any other\norganization of a governmental nature." } ], "title": "Article 17" }, { "body_sha256": "bfd01960c098fa3cd688731e164ffa59484e056721b1959a32d84c08bf7cd99c", "id": "article-18", "label": "18", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-020-en-treaty-row-056", "pdf-020-en-treaty-row-057", "pdf-020-en-treaty-row-058", "pdf-020-en-treaty-row-059", "pdf-022-en-treaty-row-001", "pdf-022-en-treaty-row-002" ], "source_page": 20, "source_pages": [ 20, 22 ], "source_spans": [ { "bbox": [ 316.798, 710.673, 538.0345, 751.832 ], "first_line": "pdf-020-en-treaty-row-056", "last_line": "pdf-020-en-treaty-row-059", "source_page": 20 }, { "bbox": [ 314.182, 56.782, 532.9094, 78.959 ], "first_line": "pdf-022-en-treaty-row-001", "last_line": "pdf-022-en-treaty-row-002", "source_page": 22 } ], "text": "(1) Pensions and other payments for past employment\nas well as annuities derived by a resident of a Con-\ntracting State may be taxed in the other Contracting\nState only if such payments are deducted as expenses in\ndetermining the profits of an enterprise of that other\nState or of a permanent establishment situated therein." }, "pages": [ 20, 22 ], "text": "(1) Pensions and other payments for past employment\nas well as annuities derived by a resident of a Con-\ntracting State may be taxed in the other Contracting\nState only if such payments are deducted as expenses in\ndetermining the profits of an enterprise of that other\nState or of a permanent establishment situated therein." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-022-en-treaty-row-003", "pdf-022-en-treaty-row-004", "pdf-022-en-treaty-row-005", "pdf-022-en-treaty-row-006", "pdf-022-en-treaty-row-007", "pdf-022-en-treaty-row-008" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.833, 98.018, 534.43331, 158.159 ], "first_line": "pdf-022-en-treaty-row-003", "last_line": "pdf-022-en-treaty-row-008", "source_page": 22 } ], "text": "(2) Notwithstanding the provisions of paragraph 1.\npensions and other payments for past employment as\nwell as annuities paid by or out of funds created by a\nContracting State, a “Land”, a political subdivision, local\nauthority or local administration thereof shall be exempt\nfrom tax in the other Contracting State." }, "pages": [ 22 ], "text": "(2) Notwithstanding the provisions of paragraph 1.\npensions and other payments for past employment as\nwell as annuities paid by or out of funds created by a\nContracting State, a “Land”, a political subdivision, local\nauthority or local administration thereof shall be exempt\nfrom tax in the other Contracting State." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-022-en-treaty-row-009", "pdf-022-en-treaty-row-010", "pdf-022-en-treaty-row-011", "pdf-022-en-treaty-row-012", "pdf-022-en-treaty-row-013", "pdf-022-en-treaty-row-014", "pdf-022-en-treaty-row-015" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.836, 177.873, 534.32812, 247.832 ], "first_line": "pdf-022-en-treaty-row-009", "last_line": "pdf-022-en-treaty-row-015", "source_page": 22 } ], "text": "(3) Paragraph 2 shall likewise apply in respect of\npensions, annuities and other recurring or not recurring\nTemuneration paid to any individual by a Contracting\nState, a “Land”, a political subdivision, a local authority\nor local administration thereof as compensation for an\ninjury or damage sustained as a result of hostilities or\npolitical persecution," }, "pages": [ 22 ], "text": "(3) Paragraph 2 shall likewise apply in respect of\npensions, annuities and other recurring or not recurring\nTemuneration paid to any individual by a Contracting\nState, a “Land”, a political subdivision, a local authority\nor local administration thereof as compensation for an\ninjury or damage sustained as a result of hostilities or\npolitical persecution," } ], "title": "Article 18" }, { "body_sha256": "e7859a13ced87364e9efc3cea9b486ddd5ae8e31d6b040ad86e31769e7c7a4b0", "id": "article-19", "label": "19", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-022-en-treaty-row-017", "pdf-022-en-treaty-row-018", "pdf-022-en-treaty-row-019", "pdf-022-en-treaty-row-020", "pdf-022-en-treaty-row-021", "pdf-022-en-treaty-row-022", "pdf-022-en-treaty-row-023", "pdf-022-en-treaty-row-024" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.836, 273.436, 533.89268, 352.559 ], "first_line": "pdf-022-en-treaty-row-017", "last_line": "pdf-022-en-treaty-row-024", "source_page": 22 } ], "text": "An individual, who is or was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other Contracting\nState solely for the purpose of teaching at a university,\ncollege, school or other educational institution in that\nother State for a period not exceeding two years shall\nbe exempt from tax in that other Contracting State on\nhis remuneration for such teaching." }, "pages": [ 22 ], "text": "An individual, who is or was a resident of a Contracting\nState immediately before visiting the other Contracting\nState and is temporarily present in that other Contracting\nState solely for the purpose of teaching at a university,\ncollege, school or other educational institution in that\nother State for a period not exceeding two years shall\nbe exempt from tax in that other Contracting State on\nhis remuneration for such teaching." } ], "title": "Article 19" }, { "body_sha256": "9bdb191d651e13b97cec6cb195416d90164407ef1e6dfda98844985579f391de", "id": "article-20", "label": "20", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-022-en-treaty-row-026", "pdf-022-en-treaty-row-027", "pdf-022-en-treaty-row-028", "pdf-022-en-treaty-row-029", "pdf-022-en-treaty-row-030", "pdf-022-en-treaty-row-031", "pdf-022-en-treaty-row-032", "pdf-022-en-treaty-row-033", "pdf-022-en-treaty-row-034", "pdf-022-en-treaty-row-035", "pdf-022-en-treaty-row-036", "pdf-022-en-treaty-row-037", "pdf-022-en-treaty-row-038" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 314.835, 387.982, 535.09031, 538.45 ], "first_line": "pdf-022-en-treaty-row-026", "last_line": "pdf-022-en-treaty-row-038", "source_page": 22 } ], "text": "(1) An individual who is or was a resident of a\nContracting State immediately before visiting the other\nContracting State and is temporarily present in that other\nContracting State solely as a student at a recognised\nuniversity, college, or school in that other Contracting\nState, or as a business apprentice (including in the\nFederal Republic a \"Volontär\" or a “Praktikant*), shall\nbe exempt from tax in that other State on\na) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nb) any remuneration for personal services rendered in\nthat other State supplementing the resources avail-\nable to him for such purposes." }, "pages": [ 22 ], "text": "(1) An individual who is or was a resident of a\nContracting State immediately before visiting the other\nContracting State and is temporarily present in that other\nContracting State solely as a student at a recognised\nuniversity, college, or school in that other Contracting\nState, or as a business apprentice (including in the\nFederal Republic a \"Volontär\" or a “Praktikant*), shall\nbe exempt from tax in that other State on\na) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nb) any remuneration for personal services rendered in\nthat other State supplementing the resources avail-\nable to him for such purposes." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-022-en-treaty-row-039", "pdf-022-en-treaty-row-040", "pdf-022-en-treaty-row-041", "pdf-022-en-treaty-row-042", "pdf-022-en-treaty-row-043", "pdf-022-en-treaty-row-044", "pdf-022-en-treaty-row-045", "pdf-022-en-treaty-row-046", "pdf-022-en-treaty-row-047", "pdf-022-en-treaty-row-048", "pdf-022-en-treaty-row-049", "pdf-022-en-treaty-row-050", "pdf-022-en-treaty-row-051", "pdf-022-en-treaty-row-052", "pdf-022-en-treaty-row-053", "pdf-022-en-treaty-row-054", "pdf-022-en-treaty-row-055" ], "source_page": 22, "source_pages": [ 22 ], "source_spans": [ { "bbox": [ 315.488, 539.836, 535.19858, 751.178 ], "first_line": "pdf-022-en-treaty-row-039", "last_line": "pdf-022-en-treaty-row-055", "source_page": 22 } ], "text": "(2) An individual who is or was a resident of a\nContracting State immediately before visiting the other\nContracting State and is temporarily present in that\nother State for a period not exceeding two years solely\nfor the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a\nscientific, educational, religious or charitable organi-\nzation or under a technical assistance programme entered\ninto by the Government of a Contracting State shall be\n‘exempt from tax in that other State on:\n3) the amount of such grant, allowance or award, and\nb) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\n©) any remuneration for personal services rendered in\nthat other State provided such services are in con-\nnection with his study, research or trainmg or are\nincidental thereto." }, "pages": [ 22 ], "text": "(2) An individual who is or was a resident of a\nContracting State immediately before visiting the other\nContracting State and is temporarily present in that\nother State for a period not exceeding two years solely\nfor the purpose of study, research or training as a\nrecipient of a grant, allowance or award from a\nscientific, educational, religious or charitable organi-\nzation or under a technical assistance programme entered\ninto by the Government of a Contracting State shall be\n‘exempt from tax in that other State on:\n3) the amount of such grant, allowance or award, and\nb) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\n©) any remuneration for personal services rendered in\nthat other State provided such services are in con-\nnection with his study, research or trainmg or are\nincidental thereto." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-024-en-treaty-row-001", "pdf-024-en-treaty-row-002", "pdf-024-en-treaty-row-003", "pdf-024-en-treaty-row-004", "pdf-024-en-treaty-row-005", "pdf-024-en-treaty-row-006", "pdf-024-en-treaty-row-007", "pdf-024-en-treaty-row-008", "pdf-024-en-treaty-row-009", "pdf-024-en-treaty-row-010", "pdf-024-en-treaty-row-011", "pdf-024-en-treaty-row-012", "pdf-024-en-treaty-row-013", "pdf-024-en-treaty-row-014", "pdf-024-en-treaty-row-015", "pdf-024-en-treaty-row-016" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 315.49, 62.018, 535.85358, 253.068 ], "first_line": "pdf-024-en-treaty-row-001", "last_line": "pdf-024-en-treaty-row-016", "source_page": 24 } ], "text": "(®) An individual who is or was a resident cf a Con-\ntracting State immediately before visiting the other\nContracting State and who is temporarily present in that\nother State for a period not exceeding twelve months\nsolely as an employee of, or under contract or arrange\nment with, the Government or an enterprise of that\nother State for the purpose of acquiring technical, pro-\nfessional or business experience shall be exempt from\ntax in that other State on\na) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nb) any remuneration, so far as it is not in excess of\n15.000 Deutsche Mark or the equivalent in Thai\ncurrency, for personal services rendered in that other\nState, provided such services are in connection with\nhis studies or training or are incidental thereto." }, "pages": [ 24 ], "text": "(®) An individual who is or was a resident cf a Con-\ntracting State immediately before visiting the other\nContracting State and who is temporarily present in that\nother State for a period not exceeding twelve months\nsolely as an employee of, or under contract or arrange\nment with, the Government or an enterprise of that\nother State for the purpose of acquiring technical, pro-\nfessional or business experience shall be exempt from\ntax in that other State on\na) all remittances from abroad for the purposes of his\nmaintenance, education or training, and\nb) any remuneration, so far as it is not in excess of\n15.000 Deutsche Mark or the equivalent in Thai\ncurrency, for personal services rendered in that other\nState, provided such services are in connection with\nhis studies or training or are incidental thereto." } ], "title": "Article 20" }, { "body_sha256": "dc2dff72c16d00ee138b25e5ad99a5d6d43f2ff5a4a4d4946bbc69261f4c7ecd", "id": "article-21", "label": "21", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-024-en-treaty-row-018", "pdf-024-en-treaty-row-019", "pdf-024-en-treaty-row-020" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.145, 289.145, 535.85358, 320.486 ], "first_line": "pdf-024-en-treaty-row-018", "last_line": "pdf-024-en-treaty-row-020", "source_page": 24 } ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph 2 of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, "pages": [ 24 ], "text": "(1) Capital represented by immovable property, as\ndefined in paragraph 2 of Article 6, may be taxed in\nthe Contracting State in which such property is situated." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-024-en-treaty-row-021", "pdf-024-en-treaty-row-022", "pdf-024-en-treaty-row-023", "pdf-024-en-treaty-row-024" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 315.492, 321.218, 534.7645, 362.377 ], "first_line": "pdf-024-en-treaty-row-021", "last_line": "pdf-024-en-treaty-row-024", "source_page": 24 } ], "text": "(2) Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise may be taxed in the Contracting\nState in which the permanent establishment is situated." }, "pages": [ 24 ], "text": "(2) Capital represented by movable property forming\npart of the business property of a permanent establish-\nment of an enterprise may be taxed in the Contracting\nState in which the permanent establishment is situated." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-024-en-treaty-row-025", "pdf-024-en-treaty-row-026", "pdf-024-en-treaty-row-027", "pdf-024-en-treaty-row-028" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.145, 362.455, 535.82748, 404.268 ], "first_line": "pdf-024-en-treaty-row-025", "last_line": "pdf-024-en-treaty-row-028", "source_page": 24 } ], "text": "(3) Ships or aircraft operated in international traffic\nby an enterprise of a Contracting State and movable\nproperty pertaining to the operation of such ships and\naircraft shall be taxable only in that State." }, "pages": [ 24 ], "text": "(3) Ships or aircraft operated in international traffic\nby an enterprise of a Contracting State and movable\nproperty pertaining to the operation of such ships and\naircraft shall be taxable only in that State." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-024-en-treaty-row-029", "pdf-024-en-treaty-row-030" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.146, 413.509, 536.72765, 435.686 ], "first_line": "pdf-024-en-treaty-row-029", "last_line": "pdf-024-en-treaty-row-030", "source_page": 24 } ], "text": "(4) All other elements of capital of a resident of a\nContracting State shall be taxable only in that State" }, "pages": [ 24 ], "text": "(4) All other elements of capital of a resident of a\nContracting State shall be taxable only in that State" } ], "title": "Article 21" }, { "body_sha256": "4a908f7bdc68c6ad14824d3801d09aeacb10aff941424d15f04ae06cf8c087c1", "id": "article-22", "label": "22", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-024-en-treaty-row-032", "pdf-024-en-treaty-row-033", "pdf-024-en-treaty-row-034", "pdf-024-en-treaty-row-035", "pdf-024-en-treaty-row-036" ], "source_page": 24, "source_pages": [ 24 ], "source_spans": [ { "bbox": [ 316.143, 473.073, 535.74323, 524.05 ], "first_line": "pdf-024-en-treaty-row-032", "last_line": "pdf-024-en-treaty-row-036", "source_page": 24 } ], "text": "(1) The laws in force in either of the Contracting\nStates will continue to govern the assessment and\ntaxation of income and capital in the respective Con-\ntracting State except where express provision to the\ncontrary is made in this Agreement." }, "pages": [ 24 ], "text": "(1) The laws in force in either of the Contracting\nStates will continue to govern the assessment and\ntaxation of income and capital in the respective Con-\ntracting State except where express provision to the\ncontrary is made in this Agreement." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-024-en-treaty-row-037", "pdf-024-en-treaty-row-038", "pdf-024-en-treaty-row-039", "pdf-024-en-treaty-row-040", "pdf-024-en-treaty-row-041", "pdf-024-en-treaty-row-042", "pdf-024-en-treaty-row-043", "pdf-024-en-treaty-row-044", "pdf-024-en-treaty-row-045", "pdf-024-en-treaty-row-046", "pdf-024-en-treaty-row-047", "pdf-024-en-treaty-row-048", "pdf-024-en-treaty-row-049", "pdf-024-en-treaty-row-050", "pdf-024-en-treaty-row-051", "pdf-024-en-treaty-row-052", "pdf-024-en-treaty-row-053", "pdf-024-en-treaty-row-054", "pdf-024-en-treaty-row-055", "pdf-024-en-treaty-row-056", "pdf-024-en-treaty-row-057", "pdf-024-en-treaty-row-058", "pdf-024-en-treaty-row-059", "pdf-026-en-treaty-row-001", "pdf-026-en-treaty-row-002", "pdf-026-en-treaty-row-003", "pdf-026-en-treaty-row-004", "pdf-026-en-treaty-row-005", "pdf-026-en-treaty-row-006", "pdf-026-en-treaty-row-007", "pdf-026-en-treaty-row-008", "pdf-026-en-treaty-row-009", "pdf-026-en-treaty-row-010", "pdf-026-en-treaty-row-011", "pdf-026-en-treaty-row-012", "pdf-026-en-treaty-row-013", "pdf-026-en-treaty-row-014", "pdf-026-en-treaty-row-015", "pdf-026-en-treaty-row-016", "pdf-026-en-treaty-row-017", "pdf-026-en-treaty-row-018", "pdf-026-en-treaty-row-019", "pdf-026-en-treaty-row-020", "pdf-026-en-treaty-row-021", "pdf-026-en-treaty-row-022" ], "source_page": 24, "source_pages": [ 24, 26 ], "source_spans": [ { "bbox": [ 315.493, 533.945, 537.05231, 757.07 ], "first_line": "pdf-024-en-treaty-row-037", "last_line": "pdf-024-en-treaty-row-059", "source_page": 24 }, { "bbox": [ 318.764, 66.6, 538.36376, 302.159 ], "first_line": "pdf-026-en-treaty-row-001", "last_line": "pdf-026-en-treaty-row-022", "source_page": 26 } ], "text": "(2) Subject to the provisions of paragraph 1, tax shall\nbe determined in the case of a resident of the Federal\nRepublic as follows:\na) Unless the provisions of subparagraph b) below apply,\nthere shall be excluded from the basis upon which\nGerman tax is imposed any item of income from\nsources within Thailand and any item of capital\nsituated within Thailand which according to this\nAgreement may be taxed in Thailand. The Federal\nRepublic, however, retains the right to take into\naccount in the determination of its rate of tax the\nitems of income and capital so excluded. The first\nsentence shall in the case of dividends apply only\nto such dividends as are paid to a company limited\nby shares (Kapitalgesellschaft) which is a resident\nof the Federal Republic by a company which is a\nresident of Thailand and at least 25 per cent of the\nvoting shares of which are owned by the first-\nmentioned company. There shall also be excluded\nfrom the basis upon which German tax is imposed\nany share-holding, the dividends on which, if paid,\nwould be excluded from the tax basis according to\nthe immediately foregoing sentence.\nb) Tax payable under the laws of Thailand and in ac-\ncordance with this Agreement on the following items\nof income from sources within Thailand shall, subject,\nto the provisions of German tax law regarding credit\nfor foreign tax, be allowed as a credit against such\nGerman tax on income as is payable in respect of the\nfollowing items of income:\n1. profits derived by operating ships in international\ntraffic which may be taxed in Thailand according to\nparagraph 2 of Article 8;\n2. dividends not dealt with in subparagraph a) above;\n3. interest;\n4, royalties and such gains as are mentioned in para-\ngraph 3 of Article 12;\n5, profits which may be taxed in Thailand according\nto paragraph 2 of Article 15;\n6. remuneration mentioned in paragraph 1 of Ar-\nticle 17 paid to a German national who is not also\na Thai national;\n7. pensions and other payments and annuities which\nmay be taxed in Thailand according to paragraph 1\nof Article 18." }, "pages": [ 24, 26 ], "text": "(2) Subject to the provisions of paragraph 1, tax shall\nbe determined in the case of a resident of the Federal\nRepublic as follows:\na) Unless the provisions of subparagraph b) below apply,\nthere shall be excluded from the basis upon which\nGerman tax is imposed any item of income from\nsources within Thailand and any item of capital\nsituated within Thailand which according to this\nAgreement may be taxed in Thailand. The Federal\nRepublic, however, retains the right to take into\naccount in the determination of its rate of tax the\nitems of income and capital so excluded. The first\nsentence shall in the case of dividends apply only\nto such dividends as are paid to a company limited\nby shares (Kapitalgesellschaft) which is a resident\nof the Federal Republic by a company which is a\nresident of Thailand and at least 25 per cent of the\nvoting shares of which are owned by the first-\nmentioned company. There shall also be excluded\nfrom the basis upon which German tax is imposed\nany share-holding, the dividends on which, if paid,\nwould be excluded from the tax basis according to\nthe immediately foregoing sentence.\nb) Tax payable under the laws of Thailand and in ac-\ncordance with this Agreement on the following items\nof income from sources within Thailand shall, subject,\nto the provisions of German tax law regarding credit\nfor foreign tax, be allowed as a credit against such\nGerman tax on income as is payable in respect of the\nfollowing items of income:\n1. profits derived by operating ships in international\ntraffic which may be taxed in Thailand according to\nparagraph 2 of Article 8;\n2. dividends not dealt with in subparagraph a) above;\n3. interest;\n4, royalties and such gains as are mentioned in para-\ngraph 3 of Article 12;\n5, profits which may be taxed in Thailand according\nto paragraph 2 of Article 15;\n6. remuneration mentioned in paragraph 1 of Ar-\nticle 17 paid to a German national who is not also\na Thai national;\n7. pensions and other payments and annuities which\nmay be taxed in Thailand according to paragraph 1\nof Article 18." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-026-en-treaty-row-023", "pdf-026-en-treaty-row-024", "pdf-026-en-treaty-row-025", "pdf-026-en-treaty-row-026", "pdf-026-en-treaty-row-027", "pdf-026-en-treaty-row-028", "pdf-026-en-treaty-row-029", "pdf-026-en-treaty-row-030", "pdf-026-en-treaty-row-031", "pdf-026-en-treaty-row-032", "pdf-026-en-treaty-row-033", "pdf-026-en-treaty-row-034", "pdf-026-en-treaty-row-035", "pdf-026-en-treaty-row-036", "pdf-026-en-treaty-row-037", "pdf-026-en-treaty-row-038", "pdf-026-en-treaty-row-039", "pdf-026-en-treaty-row-040", "pdf-026-en-treaty-row-041", "pdf-026-en-treaty-row-042", "pdf-026-en-treaty-row-043", "pdf-026-en-treaty-row-044", "pdf-026-en-treaty-row-045", "pdf-026-en-treaty-row-046", "pdf-026-en-treaty-row-047", "pdf-026-en-treaty-row-048", "pdf-026-en-treaty-row-049", "pdf-026-en-treaty-row-050", "pdf-026-en-treaty-row-051", "pdf-026-en-treaty-row-052", "pdf-026-en-treaty-row-053", "pdf-026-en-treaty-row-054", "pdf-026-en-treaty-row-055", "pdf-026-en-treaty-row-056", "pdf-026-en-treaty-row-057", "pdf-026-en-treaty-row-058", "pdf-026-en-treaty-row-059", "pdf-026-en-treaty-row-060", "pdf-026-en-treaty-row-061", "pdf-026-en-treaty-row-062", "pdf-026-en-treaty-row-063", "pdf-026-en-treaty-row-064", "pdf-026-en-treaty-row-065", "pdf-028-en-treaty-row-001", "pdf-028-en-treaty-row-002", "pdf-028-en-treaty-row-003", "pdf-028-en-treaty-row-004", "pdf-028-en-treaty-row-005", "pdf-028-en-treaty-row-006" ], "source_page": 26, "source_pages": [ 26, 28 ], "source_spans": [ { "bbox": [ 318.109, 307.473, 539.02031, 760.34 ], "first_line": "pdf-026-en-treaty-row-023", "last_line": "pdf-026-en-treaty-row-065", "source_page": 26 }, { "bbox": [ 319.418, 75.764, 539.12758, 135.251 ], "first_line": "pdf-028-en-treaty-row-001", "last_line": "pdf-028-en-treaty-row-006", "source_page": 28 } ], "text": "(3) Subject to the provisions of paragraph 1, tax shall\nbe determined in the case of a resident of Thailand as\nfollows:\na) Unless the provisions of subparagraph b) below apply.\nthere shall be excluded from the basis upon which\nThai tax is imposed any item of income from sources\nwithin the Federal Republic and any item of capital\nsituated within the Federal Republic which according\nto this Agreement may be taxed in the Federal Re-\npublic. Thailand, however, retains the right to take\ninto account in the determination of its rate of tax\nthe items of income and capital so excluded. The\nfirst sentence shall in the case of dividends apply\nonly to such dividends as are paid to a company\nwhich is a resident of Thailand by a company himited\nby shares (Kapitalgesellschaft) which is a resident of\nthe Federal Republic and at least 25 per cent of the\nvoting shares of which are owned by the first-\nmentioned company. There shall also be excluded\nfrom the basis upon which Thai tax is imposed any\nshareholding, the dividends on which, if paid, would\nbe excluded from the tax basis according to the\nimmediately foregoing sentence.\nb) Tax payable under the laws of the Federal Republic\nand in accordance with this Agreement by a resident\nof Thailand on income from sources within the\nFederal Republic shall be allowed as credit against\n‘Thai tax if such income consists of:\n1. profits derived by operating ships in international\ntraffic which may be taxed in the Federal Republic\naccording to paragraph 2 of Article 8;\n2. dividends not dealt with in subparagraph a) above;\n3. interest;\n4. royalties and gains such as are mentioned in para-\ngraph 3 of Article 12;\n5. profits which may be taxed in the Federal Republic\naccording to paragraph 2 of Article 15;\n6 remuneration mentioned in paragraph 1 of Ar-\nticle 17 paid to a Thai national who is not also a\nGerman national;\n7. pensions and other payments and annuities which\nmay be taxed in the Federal Republic according to\nParagraph 1 of Article 18.\nSuch credit shall be based on the amount of tax paid to\nthe Federal Republic but shall not exceed the portion of\nthe Thai tax which net income from sources within the\nFederal Republic bears to the entire net income subject\nto Thai tax. In determining such entire net income a loss\nincurred in any country shall not be taken into account." }, "pages": [ 26, 28 ], "text": "(3) Subject to the provisions of paragraph 1, tax shall\nbe determined in the case of a resident of Thailand as\nfollows:\na) Unless the provisions of subparagraph b) below apply.\nthere shall be excluded from the basis upon which\nThai tax is imposed any item of income from sources\nwithin the Federal Republic and any item of capital\nsituated within the Federal Republic which according\nto this Agreement may be taxed in the Federal Re-\npublic. Thailand, however, retains the right to take\ninto account in the determination of its rate of tax\nthe items of income and capital so excluded. The\nfirst sentence shall in the case of dividends apply\nonly to such dividends as are paid to a company\nwhich is a resident of Thailand by a company himited\nby shares (Kapitalgesellschaft) which is a resident of\nthe Federal Republic and at least 25 per cent of the\nvoting shares of which are owned by the first-\nmentioned company. There shall also be excluded\nfrom the basis upon which Thai tax is imposed any\nshareholding, the dividends on which, if paid, would\nbe excluded from the tax basis according to the\nimmediately foregoing sentence.\nb) Tax payable under the laws of the Federal Republic\nand in accordance with this Agreement by a resident\nof Thailand on income from sources within the\nFederal Republic shall be allowed as credit against\n‘Thai tax if such income consists of:\n1. profits derived by operating ships in international\ntraffic which may be taxed in the Federal Republic\naccording to paragraph 2 of Article 8;\n2. dividends not dealt with in subparagraph a) above;\n3. interest;\n4. royalties and gains such as are mentioned in para-\ngraph 3 of Article 12;\n5. profits which may be taxed in the Federal Republic\naccording to paragraph 2 of Article 15;\n6 remuneration mentioned in paragraph 1 of Ar-\nticle 17 paid to a Thai national who is not also a\nGerman national;\n7. pensions and other payments and annuities which\nmay be taxed in the Federal Republic according to\nParagraph 1 of Article 18.\nSuch credit shall be based on the amount of tax paid to\nthe Federal Republic but shall not exceed the portion of\nthe Thai tax which net income from sources within the\nFederal Republic bears to the entire net income subject\nto Thai tax. In determining such entire net income a loss\nincurred in any country shall not be taken into account." } ], "title": "Article 22" }, { "body_sha256": "0923d11ccdf74e56271f01a48644232bc4bc986209edc6cca56b23b6ba3d55d1", "id": "article-23", "label": "23", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-028-en-treaty-row-008", "pdf-028-en-treaty-row-009", "pdf-028-en-treaty-row-010", "pdf-028-en-treaty-row-011", "pdf-028-en-treaty-row-012", "pdf-028-en-treaty-row-013" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.763, 196.855, 538.6903, 256.342 ], "first_line": "pdf-028-en-treaty-row-008", "last_line": "pdf-028-en-treaty-row-013", "source_page": 28 } ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected\nrequirements to which nationals of that other State in\nthe same circumstances are or may be subjected." }, "pages": [ 28 ], "text": "(1) The nationals of a Contracting State shall not be\nsubjected in the other Contracting State to any taxation\nor any requirement connected therewith which is other\nor more burdensome than the taxation and connected\nrequirements to which nationals of that other State in\nthe same circumstances are or may be subjected." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-028-en-treaty-row-014", "pdf-028-en-treaty-row-015", "pdf-028-en-treaty-row-016", "pdf-028-en-treaty-row-017", "pdf-028-en-treaty-row-018", "pdf-028-en-treaty-row-019", "pdf-028-en-treaty-row-020", "pdf-028-en-treaty-row-021", "pdf-028-en-treaty-row-022", "pdf-028-en-treaty-row-023", "pdf-028-en-treaty-row-024" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.763, 276.055, 539.67231, 386.596 ], "first_line": "pdf-028-en-treaty-row-014", "last_line": "pdf-028-en-treaty-row-024", "source_page": 28 } ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities,\nThis provision shall not be construed as obliging a\nContracting State to grant to residents of the other Con-\ntracting State any personal allowances, reliefs and re-\nductions for taxation purposes on account of civil status\nor family responsibilities which it grants to ils own\nresidents." }, "pages": [ 28 ], "text": "(2) The taxation on a permanent establishment which\nan enterprise of a Contracting State has in the other\nContracting State shall not be less favourably levied in\nthat other State than the taxation levied on enterprises\nof that other State carrying on the same activities,\nThis provision shall not be construed as obliging a\nContracting State to grant to residents of the other Con-\ntracting State any personal allowances, reliefs and re-\nductions for taxation purposes on account of civil status\nor family responsibilities which it grants to ils own\nresidents." }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-028-en-treaty-row-025", "pdf-028-en-treaty-row-026", "pdf-028-en-treaty-row-027", "pdf-028-en-treaty-row-028", "pdf-028-en-treaty-row-029", "pdf-028-en-treaty-row-030", "pdf-028-en-treaty-row-031", "pdf-028-en-treaty-row-032", "pdf-028-en-treaty-row-033" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.758, 387.327, 539.77958, 475.614 ], "first_line": "pdf-028-en-treaty-row-025", "last_line": "pdf-028-en-treaty-row-033", "source_page": 28 } ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other\nContracting State, shall not be subjected in the first-\nmentioned State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State\nare or may be subjected." }, "pages": [ 28 ], "text": "(3) Enterprises of a Contracting State, the capital of\nwhich is wholly or partly owned or controlled, directly\nor indirectly, by one or more residents of the other\nContracting State, shall not be subjected in the first-\nmentioned State to any taxation or any requirement\nconnected therewith which is other or more burdensome\nthan the taxation and connected requirements to which\nother similar enterprises of that first-mentioned State\nare or may be subjected." }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-028-en-treaty-row-034", "pdf-028-en-treaty-row-035" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 319.418, 495.327, 539.12658, 517.504 ], "first_line": "pdf-028-en-treaty-row-034", "last_line": "pdf-028-en-treaty-row-035", "source_page": 28 } ], "text": "(4) In this Article the term “taxation” means taxes of\nevery kind and description." }, "pages": [ 28 ], "text": "(4) In this Article the term “taxation” means taxes of\nevery kind and description." } ], "title": "Article 23" }, { "body_sha256": "2dbe86796849edf07b1c783febd367c3f8af2da2c098578f2eb205b3b4193a5f", "id": "article-24", "label": "24", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-028-en-treaty-row-037", "pdf-028-en-treaty-row-038", "pdf-028-en-treaty-row-039", "pdf-028-en-treaty-row-040", "pdf-028-en-treaty-row-041", "pdf-028-en-treaty-row-042", "pdf-028-en-treaty-row-043" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 319.418, 550.964, 538.85559, 620.269 ], "first_line": "pdf-028-en-treaty-row-037", "last_line": "pdf-028-en-treaty-row-043", "source_page": 28 } ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accordance\nwith this Agreement, he may, notwithstanding the re-\nmedies provided by the national laws of those States,\npresent his case to the competent authority of the Con-\ntracting State of which he is a resident" }, "pages": [ 28 ], "text": "(1) Where a resident of a Contracting State considers\nthat the actions of one or both of the Contracting States\nresult or will result for him in taxation not in accordance\nwith this Agreement, he may, notwithstanding the re-\nmedies provided by the national laws of those States,\npresent his case to the competent authority of the Con-\ntracting State of which he is a resident" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-028-en-treaty-row-044", "pdf-028-en-treaty-row-045", "pdf-028-en-treaty-row-046", "pdf-028-en-treaty-row-047", "pdf-028-en-treaty-row-048", "pdf-028-en-treaty-row-049", "pdf-028-en-treaty-row-050" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 318.765, 630.164, 539.01823, 700.123 ], "first_line": "pdf-028-en-treaty-row-044", "last_line": "pdf-028-en-treaty-row-050", "source_page": 28 } ], "text": "(2) The competent authority shall endeavour, if the\nobjection appears to it to be justified and if it is not\nitself able to arrive at an appropriate solution, to resolve\nthe case by mutual agreement with the competent\nauthority of the other Contracting State, with a view\nto the avoidance of taxation not in accordance with\nthis Agreement," }, "pages": [ 28 ], "text": "(2) The competent authority shall endeavour, if the\nobjection appears to it to be justified and if it is not\nitself able to arrive at an appropriate solution, to resolve\nthe case by mutual agreement with the competent\nauthority of the other Contracting State, with a view\nto the avoidance of taxation not in accordance with\nthis Agreement," }, { "id": "para-3", "original": { "id": "para-3", "source_line_ids": [ "pdf-028-en-treaty-row-051", "pdf-028-en-treaty-row-052", "pdf-028-en-treaty-row-053", "pdf-028-en-treaty-row-054", "pdf-028-en-treaty-row-055", "pdf-028-en-treaty-row-056" ], "source_page": 28, "source_pages": [ 28 ], "source_spans": [ { "bbox": [ 319.419, 701.509, 539.3464, 761.65 ], "first_line": "pdf-028-en-treaty-row-051", "last_line": "pdf-028-en-treaty-row-056", "source_page": 28 } ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any\ndifficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult\ntogether for the elimination of double taxation in cases\nnot provided for in this Agreement" }, "pages": [ 28 ], "text": "(3) The competent authorities of the Contracting States\nshall endeavour to resolve by mutual agreement any\ndifficulties or doubts arising as to the interpretation or\napplication of this Agreement. They may also consult\ntogether for the elimination of double taxation in cases\nnot provided for in this Agreement" }, { "id": "para-4", "original": { "id": "para-4", "source_line_ids": [ "pdf-030-en-treaty-row-001", "pdf-030-en-treaty-row-002", "pdf-030-en-treaty-row-003", "pdf-030-en-treaty-row-004", "pdf-030-en-treaty-row-005" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.693, 67.255, 541.14761, 117.577 ], "first_line": "pdf-030-en-treaty-row-001", "last_line": "pdf-030-en-treaty-row-005", "source_page": 30 } ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the\nPurpose of reaching an agreement in the sense of the\nPreceding paragraphs and for the exchange of information\nprovided for in Article 25" }, "pages": [ 30 ], "text": "(4) The competent authorities of the Contracting States\nmay communicate with each other directly for the\nPurpose of reaching an agreement in the sense of the\nPreceding paragraphs and for the exchange of information\nprovided for in Article 25" } ], "title": "Article 24" }, { "body_sha256": "7985aba135e1d553b0f5c64a8497a960679873c5e9b5402c70d41c99dd33d0b4", "id": "article-25", "label": "25", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-030-en-treaty-row-007", "pdf-030-en-treaty-row-008", "pdf-030-en-treaty-row-009", "pdf-030-en-treaty-row-010", "pdf-030-en-treaty-row-011", "pdf-030-en-treaty-row-012", "pdf-030-en-treaty-row-013", "pdf-030-en-treaty-row-014" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.691, 148.418, 541.80061, 226.887 ], "first_line": "pdf-030-en-treaty-row-007", "last_line": "pdf-030-en-treaty-row-014", "source_page": 30 } ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for the\ncarrying out of this Agreement. Any information so\nexchanged shall be treated as secret and shall not be\ndisclosed to any persons or authorities other than those\nconcerned with the assessment including judical de.\ntermination or collection of the taxes which are the\nsubject of this Agreement" }, "pages": [ 30 ], "text": "(1) The competent authorities of the Contracting States\nshall exchange such information as is necessary for the\ncarrying out of this Agreement. Any information so\nexchanged shall be treated as secret and shall not be\ndisclosed to any persons or authorities other than those\nconcerned with the assessment including judical de.\ntermination or collection of the taxes which are the\nsubject of this Agreement" }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-030-en-treaty-row-015", "pdf-030-en-treaty-row-016", "pdf-030-en-treaty-row-017", "pdf-030-en-treaty-row-018", "pdf-030-en-treaty-row-019", "pdf-030-en-treaty-row-020", "pdf-030-en-treaty-row-021", "pdf-030-en-treaty-row-022", "pdf-030-en-treaty-row-023", "pdf-030-en-treaty-row-024", "pdf-030-en-treaty-row-025", "pdf-030-en-treaty-row-026", "pdf-030-en-treaty-row-027", "pdf-030-en-treaty-row-028" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.693, 230.236, 542.94676, 378.086 ], "first_line": "pdf-030-en-treaty-row-015", "last_line": "pdf-030-en-treaty-row-028", "source_page": 30 } ], "text": "(2) In no case shall the provisions of paragraph 1\nbe construed so as to impose on one of the Contracting\nStates the obligation:\na) to carry out administrative measures at variance\nwith the laws or the administrative practice of that\nor of the other Contracting State;\nb) to supply particulars which are not obtainable under\nthe Jaws or in the normal course of the administration\nof that or of the other Contracting State;\n©} to supply information which would disclose any trade,\nbusiness, industrial, commercial or professional secret\nor trade process, or information, the disclosure of\nwhich would be contrary to public policy (ordre\npublic)." }, "pages": [ 30 ], "text": "(2) In no case shall the provisions of paragraph 1\nbe construed so as to impose on one of the Contracting\nStates the obligation:\na) to carry out administrative measures at variance\nwith the laws or the administrative practice of that\nor of the other Contracting State;\nb) to supply particulars which are not obtainable under\nthe Jaws or in the normal course of the administration\nof that or of the other Contracting State;\n©} to supply information which would disclose any trade,\nbusiness, industrial, commercial or professional secret\nor trade process, or information, the disclosure of\nwhich would be contrary to public policy (ordre\npublic)." } ], "title": "Article 25" }, { "body_sha256": "0e8b1afd656badec1125f02a8ff67cc2a791d760a845b0166c8973ac36ff0ba7", "id": "article-26", "label": "26", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-030-en-treaty-row-030", "pdf-030-en-treaty-row-031", "pdf-030-en-treaty-row-032", "pdf-030-en-treaty-row-033" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 323.344, 397.145, 542.28923, 438.304 ], "first_line": "pdf-030-en-treaty-row-030", "last_line": "pdf-030-en-treaty-row-033", "source_page": 30 } ], "text": "Nothing in this Agreement shall affect the fiscal\nprivileges of diplomatic or consular officials under the\ngeneral rules of international law or under the provisions\nof special agreements," }, "pages": [ 30 ], "text": "Nothing in this Agreement shall affect the fiscal\nprivileges of diplomatic or consular officials under the\ngeneral rules of international law or under the provisions\nof special agreements," } ], "title": "Article 26" }, { "body_sha256": "9a18f35784696774ef819f94626a82a7061ae83ab52e2c62d70819c5d370a9a8", "id": "article-27", "label": "27", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-030-en-treaty-row-035", "pdf-030-en-treaty-row-036", "pdf-030-en-treaty-row-037", "pdf-030-en-treaty-row-038", "pdf-030-en-treaty-row-039", "pdf-030-en-treaty-row-040", "pdf-030-en-treaty-row-041", "pdf-030-en-treaty-row-042" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.693, 470.455, 542.61865, 548.924 ], "first_line": "pdf-030-en-treaty-row-035", "last_line": "pdf-030-en-treaty-row-042", "source_page": 30 } ], "text": "If the law of either Contracting State or international\nobligations existing at present or established hereafter\nbetween the Contracting States in addition to this Agree-\nment contain a regulation entitling a resident of a\nContracting State to a treatment more favourable than\nis provided for by this Agreement, such regulation shall,\nto the extent that it is more favourable, not be affected\nby this Agreement." }, "pages": [ 30 ], "text": "If the law of either Contracting State or international\nobligations existing at present or established hereafter\nbetween the Contracting States in addition to this Agree-\nment contain a regulation entitling a resident of a\nContracting State to a treatment more favourable than\nis provided for by this Agreement, such regulation shall,\nto the extent that it is more favourable, not be affected\nby this Agreement." } ], "title": "Article 27" }, { "body_sha256": "23b5904b98ed257da81198f68981b352fbf72746049691e5d1485b6e7dfa42c4", "id": "article-28", "label": "28", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-030-en-treaty-row-044", "pdf-030-en-treaty-row-045", "pdf-030-en-treaty-row-046", "pdf-030-en-treaty-row-047", "pdf-030-en-treaty-row-048", "pdf-030-en-treaty-row-049" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 323.346, 569.945, 541.80161, 629.432 ], "first_line": "pdf-030-en-treaty-row-044", "last_line": "pdf-030-en-treaty-row-049", "source_page": 30 } ], "text": "This Agreement shall also apply to Land Berlin,\nprovided that the Government of the Federal Republic\nof Germany has not made a contrary declaration to the\nGovernment of the Kingdom of Thailand within three\nmonths from the date of entry into force of this Agree-\nment" }, "pages": [ 30 ], "text": "This Agreement shall also apply to Land Berlin,\nprovided that the Government of the Federal Republic\nof Germany has not made a contrary declaration to the\nGovernment of the Kingdom of Thailand within three\nmonths from the date of entry into force of this Agree-\nment" } ], "title": "Article 28" }, { "body_sha256": "49a6c8fcdc46ad88be3bfa3a7473d2f9e2c1b9a815618d613df898a20ac46447", "id": "article-29", "label": "29", "paragraphs": [ { "id": "para-1", "original": { "id": "para-1", "source_line_ids": [ "pdf-030-en-treaty-row-051", "pdf-030-en-treaty-row-052", "pdf-030-en-treaty-row-053" ], "source_page": 30, "source_pages": [ 30 ], "source_spans": [ { "bbox": [ 322.691, 656.345, 541.55517, 688.34 ], "first_line": "pdf-030-en-treaty-row-051", "last_line": "pdf-030-en-treaty-row-053", "source_page": 30 } ], "text": "(1) This Agreement shall be ratified and the instru-\nments of ratification shall be exchanged at Bonn as soon\nas possible." }, "pages": [ 30 ], "text": "(1) This Agreement shall be ratified and the instru-\nments of ratification shall be exchanged at Bonn as soon\nas possible." }, { "id": "para-2", "original": { "id": "para-2", "source_line_ids": [ "pdf-030-en-treaty-row-054", "pdf-030-en-treaty-row-055", "pdf-030-en-treaty-row-056", "pdf-030-en-treaty-row-057", "pdf-030-en-treaty-row-058", "pdf-030-en-treaty-row-059", "pdf-030-en-treaty-row-060", "pdf-032-en-treaty-row-001", "pdf-032-en-treaty-row-002", "pdf-032-en-treaty-row-003", "pdf-032-en-treaty-row-004", "pdf-032-en-treaty-row-005", "pdf-032-en-treaty-row-006", "pdf-032-en-treaty-row-007" ], "source_page": 30, "source_pages": [ 30, 32 ], "source_spans": [ { "bbox": [ 322.69, 689.072, 541.79961, 760.995 ], "first_line": "pdf-030-en-treaty-row-054", "last_line": "pdf-030-en-treaty-row-060", "source_page": 30 }, { "bbox": [ 320.727, 59.4, 541.47259, 144.413 ], "first_line": "pdf-032-en-treaty-row-001", "last_line": "pdf-032-en-treaty-row-007", "source_page": 32 } ], "text": "(2) This Agreement shall enter into force after the\nexpiration of one month following the date on which the\ninstruments of ratification are exchanged and shell there-\nupon have effect:\na) In respect of German tax, for taxes which are levied\nfor the calender year 1967 and for the subsequent\ncalendar years.\nb) In respect of Thai tax\n1. for the taxes on income, for the income of the\ncalendar year 1967 and of subsequent calendar\nyears and of accounting periods ending in the\ncalendar year 1967 and subsequent calendar years,\nfor taxes on capital the payment of which is re-\nquired on or after the first day of January 1967." }, "pages": [ 30, 32 ], "text": "(2) This Agreement shall enter into force after the\nexpiration of one month following the date on which the\ninstruments of ratification are exchanged and shell there-\nupon have effect:\na) In respect of German tax, for taxes which are levied\nfor the calender year 1967 and for the subsequent\ncalendar years.\nb) In respect of Thai tax\n1. for the taxes on income, for the income of the\ncalendar year 1967 and of subsequent calendar\nyears and of accounting periods ending in the\ncalendar year 1967 and subsequent calendar years,\nfor taxes on capital the payment of which is re-\nquired on or after the first day of January 1967." } ], "title": "Article 29" }, { "body_sha256": "10b5295f3d50e229371f842c0676e1fdd0f001ee86b600412624608fecf8b00d", "id": "article-30", "label": "30", "paragraphs": [ { "id": "unnumbered", "original": { "id": "unnumbered", "source_line_ids": [ "pdf-032-en-treaty-row-009", "pdf-032-en-treaty-row-010", "pdf-032-en-treaty-row-011", "pdf-032-en-treaty-row-012", "pdf-032-en-treaty-row-013", "pdf-032-en-treaty-row-014", "pdf-032-en-treaty-row-015", "pdf-032-en-treaty-row-016", "pdf-032-en-treaty-row-017", "pdf-032-en-treaty-row-018", "pdf-032-en-treaty-row-019", "pdf-032-en-treaty-row-020", "pdf-032-en-treaty-row-021", "pdf-032-en-treaty-row-022", "pdf-032-en-treaty-row-023", "pdf-032-en-treaty-row-024", "pdf-032-en-treaty-row-025", "pdf-032-en-treaty-row-026", "pdf-032-en-treaty-row-027", "pdf-032-en-treaty-row-028" ], "source_page": 32, "source_pages": [ 32 ], "source_spans": [ { "bbox": [ 321.381, 166.746, 543.2673, 370.888 ], "first_line": "pdf-032-en-treaty-row-009", "last_line": "pdf-032-en-treaty-row-028", "source_page": 32 } ], "text": "This Agreement shall continue in effect indefinitely\nbut either of the Contracting States may, on or before\nthe 30th day of June in any calendar year beginning\nafter the expiry of three years from the date of its entry\ninto force give to the other Contracting State, through\nthe diplomatic channel, written notice of termination\nand, in such event, this Agreement shall cease to be\neffective:\na) In respect of German tax, for taxes which are levied\nfor the calendar year following the year in which\nthe notice of termination is given\nb) In respect of Thai tax\n1. for the taxes on income, for the income of the\ncalendar year following the year in which the\nnotice of termination is given and of accounting\nperiods ending in that calendar year;\n2. for taxes on capital the payments of which is\nrequired on or after the first day of January of the\ncalendar year following the year in which the\nnotice of termination is given." }, "pages": [ 32 ], "text": "This Agreement shall continue in effect indefinitely\nbut either of the Contracting States may, on or before\nthe 30th day of June in any calendar year beginning\nafter the expiry of three years from the date of its entry\ninto force give to the other Contracting State, through\nthe diplomatic channel, written notice of termination\nand, in such event, this Agreement shall cease to be\neffective:\na) In respect of German tax, for taxes which are levied\nfor the calendar year following the year in which\nthe notice of termination is given\nb) In respect of Thai tax\n1. for the taxes on income, for the income of the\ncalendar year following the year in which the\nnotice of termination is given and of accounting\nperiods ending in that calendar year;\n2. for taxes on capital the payments of which is\nrequired on or after the first day of January of the\ncalendar year following the year in which the\nnotice of termination is given." } ], "title": "Article 30" } ] }, "title": "1968 source edition" }