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        "text": "Geschehen zu Berlin am 25. August 2004, in zwei Ausfer-",
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            "text": "25."
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            "text": "August"
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        "text": "tigungen, jede in deutscher, aserbaidschanischer und",
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            "text": "jede"
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            "text": "in"
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            "text": "deutscher,"
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            "text": "aserbaidschanischer"
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        "text": "russischer Sprache, wobei jeder Wortlaut verbindlich ist. Bei",
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            "text": "jeder"
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            "text": "ist."
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            "text": "Bei"
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        "text": "unterschiedlicher Auslegung des deutschen und des",
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            "text": "Auslegung"
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        "text": "aserbaidschanischen Wortlauts ist der russische Wortlaut maß-",
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        "text": "gebend.",
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            "text": "gebend."
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        "text": "Die Bundesrepublik Deutschland",
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            "text": "Die"
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            "text": "und"
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        "text": "die Republik Aserbaidschan –",
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            "text": "die"
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            "text": "Republik"
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            "text": "Aserbaidschan"
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        "text": "von dem Wunsch geleitet, ihre wirtschaftlichen Beziehungen",
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            "text": "dem"
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            "text": "Wunsch"
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            "text": "ihre"
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        "text": "durch den Abbau steuerlicher Hindernisse zu entwickeln und zu",
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        "text": "festigen –",
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        "text": "sind wie folgt übereingekommen:",
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            "text": "sind"
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            "text": "wie"
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        "text": "Anlässlich der Unterzeichnung des Abkommens zwischen der",
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            "text": "des"
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            "text": "zwischen"
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        "text": "Bundesrepublik Deutschland und der Republik Aserbaidschan",
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        "text": "zur Vermeidung der Doppelbesteuerung auf dem Gebiet der",
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            "text": "zur"
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            "text": "Vermeidung"
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            "text": "der"
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            "text": "auf"
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            "text": "dem"
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            "text": "Gebiet"
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        "text": "Steuern vom Einkommen und vom Vermögen haben die hierzu",
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            "text": "Steuern"
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            "text": "vom"
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            "text": "Einkommen"
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            "text": "und"
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            "text": "vom"
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            "text": "Vermögen"
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            "text": "haben"
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            "text": "die"
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            "text": "hierzu"
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        "text": "gehörig befugten Unterzeichneten die nachstehenden",
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            "text": "gehörig"
          },
          {
            "bbox": [
              101.45772,
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            "text": "befugten"
          },
          {
            "bbox": [
              144.05496,
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            "text": "Unterzeichneten"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
              234.99504,
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            "text": "nachstehenden"
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        ]
      },
      {
        "bbox": [
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          384.02317
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        "id": "pdf-023-line-028",
        "source_page": 23,
        "text": "Bestimmungen vereinbart, die Bestandteil des Abkommens",
        "words": [
          {
            "bbox": [
              63.63252,
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              117.44964,
              384.02317
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            "text": "Bestimmungen"
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          {
            "bbox": [
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            "text": "vereinbart,"
          },
          {
            "bbox": [
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              176.24628,
              384.02317
            ],
            "text": "die"
          },
          {
            "bbox": [
              181.43328,
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              221.4849,
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            "text": "Bestandteil"
          },
          {
            "bbox": [
              226.6719,
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            "text": "des"
          },
          {
            "bbox": [
              244.8663,
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            "text": "Abkommens"
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        ]
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      {
        "bbox": [
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        "id": "pdf-023-line-030",
        "source_page": 23,
        "text": "sind:",
        "words": [
          {
            "bbox": [
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              393.56326
            ],
            "text": "sind:"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-032",
        "source_page": 23,
        "text": "1. Zu den Artikeln 3, 4, 8, 13, 15 und 22:",
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          {
            "bbox": [
              63.61656,
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              70.27188,
              419.33027
            ],
            "text": "1."
          },
          {
            "bbox": [
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              86.24784,
              419.33027
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              88.46628,
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              102.65472,
              419.33027
            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Artikeln"
          },
          {
            "bbox": [
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              143.13726,
              419.33027
            ],
            "text": "3,"
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          {
            "bbox": [
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              419.33027
            ],
            "text": "4,"
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          {
            "bbox": [
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              160.88478,
              419.33027
            ],
            "text": "8,"
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          {
            "bbox": [
              163.10322,
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              174.19542,
              419.33027
            ],
            "text": "13,"
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          {
            "bbox": [
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              185.22378,
              419.33027
            ],
            "text": "15"
          },
          {
            "bbox": [
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              201.78228,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              204.00072,
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              215.09292,
              419.33027
            ],
            "text": "22:"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-034",
        "source_page": 23,
        "text": "Bei der Ermittlung des „Ortes der tatsächlichen Geschäfts-",
        "words": [
          {
            "bbox": [
              63.62454,
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            "text": "Bei"
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            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              96.11112,
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            ],
            "text": "Ermittlung"
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          {
            "bbox": [
              137.12034,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              154.71624,
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            ],
            "text": "„Ortes"
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          {
            "bbox": [
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              434.93553
            ],
            "text": "der"
          },
          {
            "bbox": [
              198.59028,
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            "text": "tatsächlichen"
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          {
            "bbox": [
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            ],
            "text": "Geschäfts-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-036",
        "source_page": 23,
        "text": "leitung“ gehören zu den Umständen, die berücksichtigt werden",
        "words": [
          {
            "bbox": [
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            "text": "leitung“"
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            "bbox": [
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            "text": "gehören"
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          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
              151.50828,
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            ],
            "text": "Umständen,"
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          {
            "bbox": [
              197.39328,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "berücksichtigt"
          },
          {
            "bbox": [
              263.51556,
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            ],
            "text": "werden"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-038",
        "source_page": 23,
        "text": "u.a. der Ort, von dem aus ein Unternehmen tatsächlich geleitet",
        "words": [
          {
            "bbox": [
              63.65646,
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            "text": "u.a."
          },
          {
            "bbox": [
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              90.972,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              93.50964,
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              106.96392,
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            ],
            "text": "Ort,"
          },
          {
            "bbox": [
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            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              156.12072,
              454.01571
            ],
            "text": "aus"
          },
          {
            "bbox": [
              158.65836,
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            "text": "Unternehmen"
          },
          {
            "bbox": [
              222.68988,
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            "text": "tatsächlich"
          },
          {
            "bbox": [
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            "text": "geleitet"
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        ]
      },
      {
        "bbox": [
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          463.54783
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        "id": "pdf-023-line-040",
        "source_page": 23,
        "text": "und beherrscht wird.",
        "words": [
          {
            "bbox": [
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              77.25438,
              463.54783
            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "beherrscht"
          },
          {
            "bbox": [
              119.91546,
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              137.20014,
              463.53986
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          63.63252,
          481.95056,
          122.0142,
          489.30687
        ],
        "id": "pdf-023-line-042",
        "source_page": 23,
        "text": "2. Zu Artikel 4:",
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          {
            "bbox": [
              63.63252,
              481.95056,
              70.28784,
              489.30687
            ],
            "text": "2."
          },
          {
            "bbox": [
              76.36062,
              481.95056,
              86.2638,
              489.30687
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              88.48224,
              481.95056,
              113.14044,
              489.30687
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              115.35888,
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              122.0142,
              489.30687
            ],
            "text": "4:"
          }
        ]
      },
      {
        "bbox": [
          63.65646,
          497.5877,
          289.7937,
          504.9201
        ],
        "id": "pdf-023-line-044",
        "source_page": 23,
        "text": "Eine Personengesellschaft gilt als in dem Vertragsstaat",
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          {
            "bbox": [
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              79.02594,
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            ],
            "text": "Eine"
          },
          {
            "bbox": [
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              162.8319,
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            ],
            "text": "Personengesellschaft"
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            "bbox": [
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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              212.1084,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-046",
        "source_page": 23,
        "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts-",
        "words": [
          {
            "bbox": [
              63.63252,
              507.12779,
              97.18044,
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
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              107.26716,
              514.46019
            ],
            "text": "in"
          },
          {
            "bbox": [
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              507.12779,
              126.96978,
              514.46019
            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "sich"
          },
          {
            "bbox": [
              149.15418,
              507.12779,
              160.82892,
              514.46019
            ],
            "text": "der"
          },
          {
            "bbox": [
              164.7072,
              507.12779,
              175.94304,
              514.46019
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              179.82132,
              507.12779,
              195.48606,
              514.46019
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              199.36434,
              507.12779,
              246.6618,
              514.46019
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              250.48422,
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            ],
            "text": "Geschäfts-"
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        ]
      },
      {
        "bbox": [
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          120.9768,
          523.97637
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        "id": "pdf-023-line-048",
        "source_page": 23,
        "text": "leitung befindet.",
        "words": [
          {
            "bbox": [
              63.62454,
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              87.4209,
              523.97637
            ],
            "text": "leitung"
          },
          {
            "bbox": [
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            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
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          549.75932
        ],
        "id": "pdf-023-line-050",
        "source_page": 23,
        "text": "3. Zu Artikel 5 Abs. 5:",
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          {
            "bbox": [
              63.64848,
              542.39504,
              70.3038,
              549.75135
            ],
            "text": "3."
          },
          {
            "bbox": [
              76.37658,
              542.39504,
              86.27976,
              549.75135
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              88.44234,
              542.40301,
              113.10054,
              549.75932
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              115.31898,
              542.40301,
              119.75586,
              549.75932
            ],
            "text": "5"
          },
          {
            "bbox": [
              121.9743,
              542.40301,
              138.82008,
              549.75932
            ],
            "text": "Abs."
          },
          {
            "bbox": [
              141.03852,
              542.40301,
              147.69384,
              549.75932
            ],
            "text": "5:"
          }
        ]
      },
      {
        "bbox": [
          63.63252,
          558.04015,
          289.78572,
          565.37255
        ],
        "id": "pdf-023-line-052",
        "source_page": 23,
        "text": "Ist eine Person bevollmächtigt, in einem Vertragsstaat alle",
        "words": [
          {
            "bbox": [
              63.63252,
              558.04015,
              72.20304,
              565.37255
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              77.39004,
              558.04015,
              92.169,
              565.37255
            ],
            "text": "eine"
          },
          {
            "bbox": [
              97.356,
              558.04015,
              122.47704,
              565.37255
            ],
            "text": "Person"
          },
          {
            "bbox": [
              127.62414,
              558.04015,
              182.16744,
              565.37255
            ],
            "text": "bevollmächtigt,"
          },
          {
            "bbox": [
              187.35444,
              558.04015,
              193.56288,
              565.37255
            ],
            "text": "in"
          },
          {
            "bbox": [
              198.74988,
              558.04015,
              220.33578,
              565.37255
            ],
            "text": "einem"
          },
          {
            "bbox": [
              225.52278,
              558.04015,
              272.48508,
              565.37255
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              277.67208,
              558.04015,
              289.78572,
              565.37255
            ],
            "text": "alle"
          }
        ]
      },
      {
        "bbox": [
          63.62454,
          567.57227,
          289.77774,
          574.91264
        ],
        "id": "pdf-023-line-054",
        "source_page": 23,
        "text": "Einzelheiten eines Vertrages verbindlich für das Unternehmen",
        "words": [
          {
            "bbox": [
              63.62454,
              567.57227,
              106.32552,
              574.90467
            ],
            "text": "Einzelheiten"
          },
          {
            "bbox": [
              109.86864,
              567.57227,
              128.6376,
              574.90467
            ],
            "text": "eines"
          },
          {
            "bbox": [
              132.18072,
              567.57227,
              165.83238,
              574.90467
            ],
            "text": "Vertrages"
          },
          {
            "bbox": [
              169.3755,
              567.58024,
              208.24608,
              574.91264
            ],
            "text": "verbindlich"
          },
          {
            "bbox": [
              211.7892,
              567.58024,
              221.2455,
              574.91264
            ],
            "text": "für"
          },
          {
            "bbox": [
              224.78862,
              567.58024,
              237.79602,
              574.91264
            ],
            "text": "das"
          },
          {
            "bbox": [
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              574.91264
            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
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          289.80168,
          584.44476
        ],
        "id": "pdf-023-line-056",
        "source_page": 23,
        "text": "auszuhandeln, kann davon ausgegangen werden, dass sie die",
        "words": [
          {
            "bbox": [
              63.61656,
              577.11236,
              115.19928,
              584.44476
            ],
            "text": "auszuhandeln,"
          },
          {
            "bbox": [
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              135.46848,
              584.44476
            ],
            "text": "kann"
          },
          {
            "bbox": [
              138.43704,
              577.11236,
              160.46184,
              584.44476
            ],
            "text": "davon"
          },
          {
            "bbox": [
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              211.57374,
              584.44476
            ],
            "text": "ausgegangen"
          },
          {
            "bbox": [
              214.5423,
              577.11236,
              243.06282,
              584.44476
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              246.03138,
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              263.02878,
              584.44476
            ],
            "text": "dass"
          },
          {
            "bbox": [
              265.99734,
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              276.04416,
              584.44476
            ],
            "text": "sie"
          },
          {
            "bbox": [
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              289.80168,
              584.44476
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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          289.80168,
          593.97688
        ],
        "id": "pdf-023-line-058",
        "source_page": 23,
        "text": "Vollmacht in diesem Staat ausübt, auch wenn der Vertrag von",
        "words": [
          {
            "bbox": [
              63.6405,
              586.64448,
              98.48916,
              593.97688
            ],
            "text": "Vollmacht"
          },
          {
            "bbox": [
              101.5056,
              586.64448,
              107.71404,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "diesem"
          },
          {
            "bbox": [
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            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "Vertrag"
          },
          {
            "bbox": [
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            "text": "von"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-023-line-060",
        "source_page": 23,
        "text": "einer anderen Person im anderen Vertragsstaat unterzeichnet",
        "words": [
          {
            "bbox": [
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              81.0768,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
              158.35512,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            "text": "unterzeichnet"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-062",
        "source_page": 23,
        "text": "wird, in dem sich das Unternehmen befindet.",
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          {
            "bbox": [
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            "text": "wird,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "sich"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
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            "text": "Unternehmen"
          },
          {
            "bbox": [
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            "text": "befindet."
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        ]
      },
      {
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        "text": "4. Zu Artikel 7:",
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          {
            "bbox": [
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            ],
            "text": "4."
          },
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            "bbox": [
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            ],
            "text": "Zu"
          },
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            "bbox": [
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            ],
            "text": "Artikel"
          },
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            "bbox": [
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            ],
            "text": "7:"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-067",
        "source_page": 23,
        "text": "a) Verkauft ein Unternehmen eines Vertragsstaats durch eine",
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          {
            "bbox": [
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            ],
            "text": "a)"
          },
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            "bbox": [
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            ],
            "text": "Verkauft"
          },
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-069",
        "source_page": 23,
        "text": "Betriebsstätte im anderen Vertragsstaat Güter oder Waren",
        "words": [
          {
            "bbox": [
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            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              129.52338,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "Güter"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Waren"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-071",
        "source_page": 23,
        "text": "oder übt es dort eine Geschäftstätigkeit aus, so werden die",
        "words": [
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "übt"
          },
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            "bbox": [
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            ],
            "text": "es"
          },
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            "bbox": [
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            "text": "Geschäftstätigkeit"
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          {
            "bbox": [
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            "text": "aus,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-023-line-073",
        "source_page": 23,
        "text": "Gewinne dieser Betriebsstätte nicht auf der Grundlage des",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
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            "bbox": [
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            "text": "dieser"
          },
          {
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            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Grundlage"
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          {
            "bbox": [
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            "text": "des"
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        ]
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      {
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        "text": "vom Unternehmen hierfür erzielten Gesamtbetrags, sondern",
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            "bbox": [
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            "text": "vom"
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            "text": "Unternehmen"
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            "text": "hierfür"
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            "text": "erzielten"
          },
          {
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            "text": "Gesamtbetrags,"
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            "bbox": [
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            "text": "sondern"
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        ]
      },
      {
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        "text": "nur auf der Grundlage des Betrags ermittelt, der der tatsäch-",
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          {
            "bbox": [
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            "text": "nur"
          },
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            "bbox": [
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            "text": "auf"
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          {
            "bbox": [
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            "text": "der"
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          {
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            "text": "Grundlage"
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          {
            "bbox": [
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            ],
            "text": "des"
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          {
            "bbox": [
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            "text": "Betrags"
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            "bbox": [
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            "text": "ermittelt,"
          },
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            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "tatsäch-"
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        ]
      },
      {
        "bbox": [
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        "text": "lichen Verkaufs- oder Geschäftstätigkeit der Betriebsstätte",
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          {
            "bbox": [
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            "text": "lichen"
          },
          {
            "bbox": [
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            "text": "Verkaufs-"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              225.05994,
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
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      },
      {
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        "source_page": 23,
        "text": "zuzurechnen ist;",
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          {
            "bbox": [
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            "text": "zuzurechnen"
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          {
            "bbox": [
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            "text": "ist;"
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        "id": "pdf-023-line-084",
        "source_page": 23,
        "text": "b) Hat ein Unternehmen eine Betriebsstätte im anderen Ver-",
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          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "Hat"
          },
          {
            "bbox": [
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              103.01382,
              755.87149
            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              177.14802,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              230.52624,
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              239.10474,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              242.72766,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              275.32596,
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              289.80966,
              755.87149
            ],
            "text": "Ver-"
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        ]
      },
      {
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        "id": "pdf-023-line-086",
        "source_page": 23,
        "text": "tragsstaat, so werden im Fall von Verträgen, insbesondere",
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          {
            "bbox": [
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            ],
            "text": "tragsstaat,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Fall"
          },
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            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Verträgen,"
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            "text": "insbesondere"
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        ]
      },
      {
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        "source_page": 23,
        "text": "über Entwürfe, Lieferungen, Einbau oder Bau von gewerb-",
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          {
            "bbox": [
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            ],
            "text": "über"
          },
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            "bbox": [
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            ],
            "text": "Entwürfe,"
          },
          {
            "bbox": [
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            ],
            "text": "Lieferungen,"
          },
          {
            "bbox": [
              179.7495,
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            ],
            "text": "Einbau"
          },
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            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Bau"
          },
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            "text": "kaufmännischen"
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        "text": "rüstungen oder Einrichtungen, oder von öffentlichen Auf-",
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            "text": "rüstungen"
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            "text": "oder"
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          {
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            "text": "Einrichtungen,"
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          {
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            "text": "oder"
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          {
            "bbox": [
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            "text": "von"
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          {
            "bbox": [
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            "text": "öffentlichen"
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            "text": "Auf-"
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        ]
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      {
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        "text": "trägen, die Gewinne dieser Betriebsstätte nicht auf der",
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          {
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            "text": "die"
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          {
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            "text": "Gewinne"
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          {
            "bbox": [
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            "text": "dieser"
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            "text": "Betriebsstätte"
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            "bbox": [
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            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "auf"
          },
          {
            "bbox": [
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        ]
      },
      {
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        "text": "Grundlage des Gesamtvertragspreises sondern nur auf der",
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          {
            "bbox": [
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            "text": "Grundlage"
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            "text": "des"
          },
          {
            "bbox": [
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            "text": "Gesamtvertragspreises"
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          {
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            "text": "sondern"
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          {
            "bbox": [
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            "text": "nur"
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          {
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            "text": "auf"
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            "text": "der"
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        ]
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      {
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        "text": "Grundlage des Teils des Vertrages ermittelt, der tatsächlich",
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          {
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            "text": "des"
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            "text": "Teils"
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            "text": "des"
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          {
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            "text": "Vertrages"
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            "text": "ermittelt,"
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            "text": "der"
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            "text": "in"
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            "text": "dem"
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            "text": "Vertragsstaat"
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            "text": "durchgeführt"
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      {
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        "id": "pdf-024-line-013",
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        "text": "wird, in dem die Betriebsstätte liegt. Gewinne aus der",
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            "text": "in"
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            "text": "dem"
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            "text": "die"
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            "text": "Betriebsstätte"
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            "text": "liegt."
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        ]
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      {
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        "id": "pdf-024-line-015",
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          {
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            "text": "Lieferung"
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            "text": "von"
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            "text": "Waren"
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          {
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            "text": "an"
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            "text": "die"
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          {
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            "text": "Betriebsstätte"
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            "text": "oder"
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            "text": "Gewinne"
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        ]
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        "text": "Zusammenhang mit dem Teil des Vertrages, der in dem Ver-",
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            "text": "Zusammenhang"
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            "text": "dem"
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          {
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            "text": "Teil"
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            "text": "des"
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          {
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            "text": "Vertrages,"
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            "text": "der"
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            "text": "in"
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            "text": "dem"
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            "text": "Ver-"
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        "text": "tragsstaat durchgeführt wird, in dem der Sitz des Stamm-",
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            "text": "tragsstaat"
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            "text": "durchgeführt"
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            "text": "wird,"
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            ],
            "text": "in"
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            "text": "dem"
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            "text": "der"
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            "text": "Sitz"
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            "text": "Stamm-"
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        "text": "hauses des Unternehmens liegt, können nur in diesem Staat",
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            "text": "hauses"
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            "text": "des"
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            "text": "Unternehmens"
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            "text": "können"
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            "text": "in"
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            "text": "diesem"
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        "text": "besteuert werden.",
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            "text": "besteuert"
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        "text": "c) Vergütungen für technische Dienstleistungen einschließlich",
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            "text": "c)"
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            "text": "Vergütungen"
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        "text": "Studien oder Entwürfe wissenschaftlicher, geologischer",
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            "text": "Studien"
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            "text": "Entwürfe"
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            "text": "wissenschaftlicher,"
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            "text": "geologischer"
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        "text": "oder technischer Art oder für Konstruktionsverträge ein-",
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            "text": "oder"
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            "text": "technischer"
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          {
            "bbox": [
              143.50434,
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            ],
            "text": "Art"
          },
          {
            "bbox": [
              158.11572,
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              174.37098,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              178.64028,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              192.36588,
              239.41549,
              270.94494,
              246.74789
            ],
            "text": "Konstruktionsverträge"
          },
          {
            "bbox": [
              275.21424,
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              288.81216,
              246.73992
            ],
            "text": "ein-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-036",
        "source_page": 24,
        "text": "schließlich dazugehöriger Blaupausen oder für Beratungs-",
        "words": [
          {
            "bbox": [
              77.35812,
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            ],
            "text": "schließlich"
          },
          {
            "bbox": [
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            ],
            "text": "dazugehöriger"
          },
          {
            "bbox": [
              171.90516,
              248.93964,
              214.03158,
              256.27204
            ],
            "text": "Blaupausen"
          },
          {
            "bbox": [
              217.14378,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              236.47134,
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              245.92764,
              256.27204
            ],
            "text": "für"
          },
          {
            "bbox": [
              249.03984,
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              256.27204
            ],
            "text": "Beratungs-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-038",
        "source_page": 24,
        "text": "oder Überwachungstätigkeit gelten als Vergütungen, auf die",
        "words": [
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              95.60838,
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              265.81213
            ],
            "text": "Überwachungstätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "gelten"
          },
          {
            "bbox": [
              203.77728,
              258.4877,
              213.8241,
              265.8201
            ],
            "text": "als"
          },
          {
            "bbox": [
              215.83506,
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              265.8201
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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              265.8201
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-040",
        "source_page": 24,
        "text": "Artikel 7 oder Artikel 14 des Abkommens anzuwenden ist.",
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          {
            "bbox": [
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              99.63828,
              275.33628
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              101.85672,
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            ],
            "text": "7"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              126.98574,
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              275.33628
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              151.51626,
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              160.39002,
              275.33628
            ],
            "text": "14"
          },
          {
            "bbox": [
              162.60846,
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              175.56798,
              275.33628
            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              272.38932,
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              275.34425
            ],
            "text": "ist."
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        ]
      },
      {
        "bbox": [
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          317.65698
        ],
        "id": "pdf-024-line-044",
        "source_page": 24,
        "text": "5. Zu Artikel 10 Absatz 3:",
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          {
            "bbox": [
              64.64598,
              310.30067,
              71.3013,
              317.65698
            ],
            "text": "5."
          },
          {
            "bbox": [
              77.37408,
              310.30067,
              87.27726,
              317.65698
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              89.43984,
              310.2927,
              114.09804,
              317.64901
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              116.31648,
              310.2927,
              125.19024,
              317.64901
            ],
            "text": "10"
          },
          {
            "bbox": [
              127.40868,
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              153.56712,
              317.64901
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              155.78556,
              310.2927,
              162.44088,
              317.64901
            ],
            "text": "3:"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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          288.7962,
          332.00298
        ],
        "id": "pdf-024-line-046",
        "source_page": 24,
        "text": "Der Ausdruck „Dividenden“ umfasst auch sonstige Einkünfte,",
        "words": [
          {
            "bbox": [
              64.638,
              324.67058,
              77.19852,
              332.00298
            ],
            "text": "Der"
          },
          {
            "bbox": [
              80.45436,
              324.67058,
              114.30552,
              332.00298
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              117.5055,
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              164.36406,
              332.00298
            ],
            "text": "„Dividenden“"
          },
          {
            "bbox": [
              167.6199,
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              196.00476,
              332.00298
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              199.2606,
              324.67058,
              216.70488,
              332.00298
            ],
            "text": "auch"
          },
          {
            "bbox": [
              219.96072,
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              250.06128,
              332.00298
            ],
            "text": "sonstige"
          },
          {
            "bbox": [
              253.31712,
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              332.00298
            ],
            "text": "Einkünfte,"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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        ],
        "id": "pdf-024-line-049",
        "source_page": 24,
        "text": "die nach dem Recht des Staates, in dem die ausschüttende",
        "words": [
          {
            "bbox": [
              64.63002,
              334.21067,
              75.41898,
              341.54307
            ],
            "text": "die"
          },
          {
            "bbox": [
              78.91422,
              334.21067,
              96.3585,
              341.54307
            ],
            "text": "nach"
          },
          {
            "bbox": [
              99.85374,
              334.21067,
              115.67808,
              341.54307
            ],
            "text": "dem"
          },
          {
            "bbox": [
              119.17332,
              334.21067,
              140.16072,
              341.54307
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              143.65596,
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              156.62346,
              341.54307
            ],
            "text": "des"
          },
          {
            "bbox": [
              160.1187,
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              189.38136,
              341.54307
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              192.8766,
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              199.08504,
              341.54307
            ],
            "text": "in"
          },
          {
            "bbox": [
              202.58028,
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              218.40462,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              221.89986,
              334.21067,
              232.68882,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              236.18406,
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              341.54307
            ],
            "text": "ausschüttende"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-050",
        "source_page": 24,
        "text": "Gesellschaft ansässig ist, den Einkünften aus Aktien steuerlich",
        "words": [
          {
            "bbox": [
              64.61406,
              343.74279,
              108.6477,
              351.07519
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              111.18534,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              145.05246,
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              155.54616,
              351.07519
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              158.0838,
              343.74279,
              171.53808,
              351.07519
            ],
            "text": "den"
          },
          {
            "bbox": [
              174.03582,
              343.74279,
              211.73334,
              351.07519
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              214.27098,
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              226.98312,
              351.07519
            ],
            "text": "aus"
          },
          {
            "bbox": [
              229.52076,
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              251.84082,
              351.07519
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
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            ],
            "text": "steuerlich"
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        ]
      },
      {
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        ],
        "id": "pdf-024-line-052",
        "source_page": 24,
        "text": "gleichgestellt sind, sowie Ausschüttungen auf Anteilscheine an",
        "words": [
          {
            "bbox": [
              64.64598,
              353.27491,
              111.44868,
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            ],
            "text": "gleichgestellt"
          },
          {
            "bbox": [
              113.84268,
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              130.9917,
              360.60731
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              133.3857,
              353.27491,
              154.06188,
              360.60731
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              156.45588,
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              214.37472,
              360.60731
            ],
            "text": "Ausschüttungen"
          },
          {
            "bbox": [
              216.76872,
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              227.85294,
              360.60731
            ],
            "text": "auf"
          },
          {
            "bbox": [
              230.24694,
              353.27491,
              277.68804,
              360.60731
            ],
            "text": "Anteilscheine"
          },
          {
            "bbox": [
              280.08204,
              353.27491,
              288.80418,
              360.60731
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          362.80703,
          165.56904,
          370.1474
        ],
        "id": "pdf-024-line-054",
        "source_page": 24,
        "text": "einem Investmentvermögen.",
        "words": [
          {
            "bbox": [
              64.638,
              362.80703,
              86.2239,
              370.13943
            ],
            "text": "einem"
          },
          {
            "bbox": [
              88.40244,
              362.815,
              165.56904,
              370.1474
            ],
            "text": "Investmentvermögen."
          }
        ]
      },
      {
        "bbox": [
          64.638,
          395.54779,
          176.18244,
          402.92004
        ],
        "id": "pdf-024-line-058",
        "source_page": 24,
        "text": "6. Zu den Artikeln 10 und 11:",
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          {
            "bbox": [
              64.638,
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              71.29332,
              402.92004
            ],
            "text": "6."
          },
          {
            "bbox": [
              77.3661,
              395.56373,
              87.26928,
              402.92004
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              89.48772,
              395.56373,
              103.67616,
              402.92004
            ],
            "text": "den"
          },
          {
            "bbox": [
              105.8946,
              395.56373,
              135.2211,
              402.92004
            ],
            "text": "Artikeln"
          },
          {
            "bbox": [
              137.43954,
              395.54779,
              146.3133,
              402.9041
            ],
            "text": "10"
          },
          {
            "bbox": [
              148.53174,
              395.54779,
              162.8718,
              402.9041
            ],
            "text": "und"
          },
          {
            "bbox": [
              165.09024,
              395.54779,
              176.18244,
              402.9041
            ],
            "text": "11:"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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          288.78024,
          417.27401
        ],
        "id": "pdf-024-line-060",
        "source_page": 24,
        "text": "Ungeachtet der Artikel 10 und 11 können Dividenden und",
        "words": [
          {
            "bbox": [
              64.62204,
              409.94161,
              106.00632,
              417.27401
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              110.69856,
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              122.3733,
              417.27401
            ],
            "text": "der"
          },
          {
            "bbox": [
              127.06554,
              409.94161,
              149.33772,
              417.27401
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              154.02996,
              409.94161,
              162.90372,
              417.27401
            ],
            "text": "10"
          },
          {
            "bbox": [
              167.59596,
              409.94161,
              181.20186,
              417.27401
            ],
            "text": "und"
          },
          {
            "bbox": [
              185.8941,
              409.94161,
              194.76786,
              417.27401
            ],
            "text": "11"
          },
          {
            "bbox": [
              199.4601,
              409.94161,
              225.77814,
              417.27401
            ],
            "text": "können"
          },
          {
            "bbox": [
              230.47038,
              409.94161,
              270.52998,
              417.27401
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              275.17434,
              409.94161,
              288.78024,
              417.27401
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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          426.80613
        ],
        "id": "pdf-024-line-062",
        "source_page": 24,
        "text": "Zinsen, die aus der Bundesrepublik Deutschland stammen,",
        "words": [
          {
            "bbox": [
              64.61406,
              419.47373,
              90.62886,
              426.80613
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              95.1615,
              419.47373,
              105.95046,
              426.80613
            ],
            "text": "die"
          },
          {
            "bbox": [
              110.4831,
              419.47373,
              123.19524,
              426.80613
            ],
            "text": "aus"
          },
          {
            "bbox": [
              127.72788,
              419.47373,
              139.40262,
              426.80613
            ],
            "text": "der"
          },
          {
            "bbox": [
              143.93526,
              419.47373,
              199.6197,
              426.80613
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              204.15234,
              419.47373,
              248.94408,
              426.80613
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              253.47672,
              419.47373,
              288.82014,
              426.80613
            ],
            "text": "stammen,"
          }
        ]
      },
      {
        "bbox": [
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          247.52364,
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        ],
        "id": "pdf-024-line-064",
        "source_page": 24,
        "text": "nach deutschem Recht besteuert werden, wenn sie",
        "words": [
          {
            "bbox": [
              64.65396,
              429.01382,
              82.09824,
              436.34622
            ],
            "text": "nach"
          },
          {
            "bbox": [
              84.31668,
              429.01382,
              124.02516,
              436.34622
            ],
            "text": "deutschem"
          },
          {
            "bbox": [
              126.2436,
              429.01382,
              147.231,
              436.34622
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              149.44944,
              429.01382,
              183.14898,
              436.34622
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              185.36742,
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              213.88794,
              436.34622
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              216.10638,
              429.01382,
              235.25838,
              436.34622
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              237.47682,
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              247.52364,
              436.34622
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-067",
        "source_page": 24,
        "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung, ein-",
        "words": [
          {
            "bbox": [
              64.61406,
              452.92382,
              70.96614,
              460.25622
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.34216,
              452.92382,
              88.42638,
              460.25622
            ],
            "text": "auf"
          },
          {
            "bbox": [
              91.06776,
              452.92382,
              120.7773,
              460.25622
            ],
            "text": "Rechten"
          },
          {
            "bbox": [
              123.41868,
              452.92382,
              139.67394,
              460.25622
            ],
            "text": "oder"
          },
          {
            "bbox": [
              142.31532,
              452.92382,
              187.78536,
              460.25622
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
              190.42674,
              452.92382,
              201.51894,
              460.25622
            ],
            "text": "mit"
          },
          {
            "bbox": [
              204.16032,
              452.92382,
              272.58084,
              460.25622
            ],
            "text": "Gewinnbeteiligung,"
          },
          {
            "bbox": [
              275.22222,
              452.92382,
              288.82014,
              460.25622
            ],
            "text": "ein-"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
          462.44797,
          288.81216,
          469.78834
        ],
        "id": "pdf-024-line-069",
        "source_page": 24,
        "text": "schließlich der Einkünfte eines stillen Gesellschafters aus",
        "words": [
          {
            "bbox": [
              77.3661,
              462.45594,
              114.56886,
              469.78834
            ],
            "text": "schließlich"
          },
          {
            "bbox": [
              118.29552,
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              129.97026,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              133.69692,
              462.44797,
              166.95756,
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              170.68422,
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              189.45318,
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              193.17984,
              462.44797,
              213.68046,
              469.78037
            ],
            "text": "stillen"
          },
          {
            "bbox": [
              217.40712,
              462.44797,
              272.37336,
              469.78037
            ],
            "text": "Gesellschafters"
          },
          {
            "bbox": [
              276.10002,
              462.44797,
              288.81216,
              469.78037
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          471.98806,
          288.81216,
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        ],
        "id": "pdf-024-line-071",
        "source_page": 24,
        "text": "seiner Beteiligung als stiller Gesellschafter oder der Einkünfte",
        "words": [
          {
            "bbox": [
              77.35812,
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              98.34552,
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
              100.28466,
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              139.25898,
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            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              141.19812,
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              151.06938,
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            ],
            "text": "als"
          },
          {
            "bbox": [
              153.00852,
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              171.24282,
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            ],
            "text": "stiller"
          },
          {
            "bbox": [
              173.18196,
              471.98806,
              222.94524,
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            ],
            "text": "Gesellschafter"
          },
          {
            "bbox": [
              224.88438,
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              240.8763,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              242.81544,
              471.98806,
              254.31462,
              479.32046
            ],
            "text": "der"
          },
          {
            "bbox": [
              256.25376,
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              479.32046
            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
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          288.7962,
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        ],
        "id": "pdf-024-line-073",
        "source_page": 24,
        "text": "aus partiarischen Darlehen oder Gewinnobligationen im",
        "words": [
          {
            "bbox": [
              77.35812,
              481.52018,
              90.07026,
              488.85258
            ],
            "text": "aus"
          },
          {
            "bbox": [
              95.13756,
              481.52018,
              141.19014,
              488.85258
            ],
            "text": "partiarischen"
          },
          {
            "bbox": [
              146.25744,
              481.52018,
              178.0338,
              488.85258
            ],
            "text": "Darlehen"
          },
          {
            "bbox": [
              183.1011,
              481.52018,
              199.35636,
              488.85258
            ],
            "text": "oder"
          },
          {
            "bbox": [
              204.42366,
              481.52018,
              275.1504,
              488.85258
            ],
            "text": "Gewinnobligationen"
          },
          {
            "bbox": [
              280.2177,
              481.52018,
              288.7962,
              488.85258
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          491.06027,
          288.82014,
          498.39267
        ],
        "id": "pdf-024-line-075",
        "source_page": 24,
        "text": "Sinne des Steuerrechts der Bundesrepublik Deutschland,",
        "words": [
          {
            "bbox": [
              77.34216,
              491.06027,
              97.44378,
              498.39267
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              101.17044,
              491.06027,
              114.17784,
              498.39267
            ],
            "text": "des"
          },
          {
            "bbox": [
              117.9045,
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              163.27878,
              498.39267
            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              167.00544,
              491.06027,
              178.62432,
              498.39267
            ],
            "text": "der"
          },
          {
            "bbox": [
              182.35098,
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              238.0833,
              498.39267
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland,"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
          500.59239,
          122.4132,
          507.92479
        ],
        "id": "pdf-024-line-077",
        "source_page": 24,
        "text": "beruhen und",
        "words": [
          {
            "bbox": [
              77.3661,
              500.59239,
              106.58886,
              507.92479
            ],
            "text": "beruhen"
          },
          {
            "bbox": [
              108.8073,
              500.59239,
              122.4132,
              507.92479
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          534.03451,
          288.81216,
          541.36691
        ],
        "id": "pdf-024-line-081",
        "source_page": 24,
        "text": "b) bei der Ermittlung der Gewinne des Schuldners der",
        "words": [
          {
            "bbox": [
              64.61406,
              534.03451,
              71.41302,
              541.36691
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.34216,
              534.03451,
              88.13112,
              541.36691
            ],
            "text": "bei"
          },
          {
            "bbox": [
              94.53108,
              534.03451,
              106.20582,
              541.36691
            ],
            "text": "der"
          },
          {
            "bbox": [
              112.60578,
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              148.97064,
              541.36691
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              155.3706,
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              167.04534,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              173.4054,
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              204.7269,
              541.36691
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
              230.53422,
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              270.73746,
              541.36691
            ],
            "text": "Schuldners"
          },
          {
            "bbox": [
              277.13742,
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              288.81216,
              541.36691
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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          226.74372,
          550.91497
        ],
        "id": "pdf-024-line-083",
        "source_page": 24,
        "text": "Dividenden oder Zinsen abzugsfähig sind.",
        "words": [
          {
            "bbox": [
              77.35812,
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              117.37782,
              550.907
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            "text": "Dividenden"
          },
          {
            "bbox": [
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              135.85152,
              550.91497
            ],
            "text": "oder"
          },
          {
            "bbox": [
              138.06996,
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              161.86632,
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            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              164.08476,
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            ],
            "text": "abzugsfähig"
          },
          {
            "bbox": [
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            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-024-line-085",
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        "text": "7. Zu Artikel 19:",
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          {
            "bbox": [
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            ],
            "text": "7."
          },
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            "bbox": [
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            ],
            "text": "Zu"
          },
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            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "19:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-087",
        "source_page": 24,
        "text": "Artikel 19 Absatz 1 und 2 gilt entsprechend für Vergütungen, die",
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          {
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            "text": "Artikel"
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            "text": "19"
          },
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            "text": "Absatz"
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "2"
          },
          {
            "bbox": [
              154.26138,
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              588.50149
            ],
            "text": "gilt"
          },
          {
            "bbox": [
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            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        "id": "pdf-024-line-089",
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        "text": "vom oder für das Goethe-Institut oder den Deutschen Aka-",
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          {
            "bbox": [
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            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              113.715,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Goethe-Institut"
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          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschen"
          },
          {
            "bbox": [
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            ],
            "text": "Aka-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-091",
        "source_page": 24,
        "text": "demischen Austauschdienst der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
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            ],
            "text": "demischen"
          },
          {
            "bbox": [
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            ],
            "text": "Austauschdienst"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Bundesrepublik"
          },
          {
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            ],
            "text": "Deutschland"
          }
        ]
      },
      {
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        ],
        "id": "pdf-024-line-093",
        "source_page": 24,
        "text": "gezahlt werden. Eine entsprechende Behandlung der Ver-",
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          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          },
          {
            "bbox": [
              129.62712,
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              144.9966,
              617.08988
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              150.39906,
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              203.61768,
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            ],
            "text": "entsprechende"
          },
          {
            "bbox": [
              209.02014,
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            ],
            "text": "Behandlung"
          },
          {
            "bbox": [
              257.2353,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              274.3125,
              609.75748,
              288.7962,
              617.08988
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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          288.78822,
          626.62997
        ],
        "id": "pdf-024-line-095",
        "source_page": 24,
        "text": "gütungen anderer vergleichbarer Einrichtungen der Vertrags-",
        "words": [
          {
            "bbox": [
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              98.32956,
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            ],
            "text": "gütungen"
          },
          {
            "bbox": [
              102.31956,
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              129.5154,
              626.62997
            ],
            "text": "anderer"
          },
          {
            "bbox": [
              133.49742,
              619.29757,
              183.77142,
              626.62997
            ],
            "text": "vergleichbarer"
          },
          {
            "bbox": [
              187.76142,
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              236.6868,
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            ],
            "text": "Einrichtungen"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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              288.78822,
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-097",
        "source_page": 24,
        "text": "staaten kann durch die zuständigen Behörden im gegenseitigen",
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          {
            "bbox": [
              64.61406,
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            ],
            "text": "staaten"
          },
          {
            "bbox": [
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            ],
            "text": "kann"
          },
          {
            "bbox": [
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              132.3483,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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              144.9966,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              190.1235,
              636.16209
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              228.57912,
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              237.15762,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "gegenseitigen"
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        ]
      },
      {
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        ],
        "id": "pdf-024-line-099",
        "source_page": 24,
        "text": "Einvernehmen vereinbart werden. Werden diese Vergütungen",
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          {
            "bbox": [
              64.61406,
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              115.46262,
              645.69421
            ],
            "text": "Einvernehmen"
          },
          {
            "bbox": [
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              154.59654,
              645.69421
            ],
            "text": "vereinbart"
          },
          {
            "bbox": [
              158.25936,
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              186.77988,
              645.69421
            ],
            "text": "werden."
          },
          {
            "bbox": [
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              217.56672,
              645.70218
            ],
            "text": "Werden"
          },
          {
            "bbox": [
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              240.29376,
              645.70218
            ],
            "text": "diese"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
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        ]
      },
      {
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        "id": "pdf-024-line-101",
        "source_page": 24,
        "text": "im Gründungsstaat der Einrichtung nicht besteuert, so gilt",
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          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Gründungsstaat"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert,"
          },
          {
            "bbox": [
              264.75246,
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              273.32298,
              655.2343
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            "text": "so"
          },
          {
            "bbox": [
              278.15886,
              647.9019,
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              655.2343
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            "text": "gilt"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          657.44199,
          100.25274,
          664.77439
        ],
        "id": "pdf-024-line-103",
        "source_page": 24,
        "text": "Artikel 15.",
        "words": [
          {
            "bbox": [
              64.63002,
              657.44199,
              86.9421,
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              89.16054,
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            "text": "15."
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          127.40868,
          707.07915
        ],
        "id": "pdf-024-line-107",
        "source_page": 24,
        "text": "8. Zu Artikel 26:",
        "words": [
          {
            "bbox": [
              64.64598,
              699.72284,
              71.3013,
              707.07915
            ],
            "text": "8."
          },
          {
            "bbox": [
              77.37408,
              699.72284,
              87.27726,
              707.07915
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              89.43984,
              699.72284,
              114.09804,
              707.07915
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              116.31648,
              699.72284,
              127.40868,
              707.07915
            ],
            "text": "26:"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          714.10072,
          288.8361,
          721.43312
        ],
        "id": "pdf-024-line-109",
        "source_page": 24,
        "text": "Falls nach Maßgabe des innerstaatlichen Rechts aufgrund",
        "words": [
          {
            "bbox": [
              64.61406,
              714.10072,
              81.01296,
              721.43312
            ],
            "text": "Falls"
          },
          {
            "bbox": [
              86.1441,
              714.10072,
              103.58838,
              721.43312
            ],
            "text": "nach"
          },
          {
            "bbox": [
              108.71952,
              714.10072,
              142.27542,
              721.43312
            ],
            "text": "Maßgabe"
          },
          {
            "bbox": [
              147.40656,
              714.10072,
              160.41396,
              721.43312
            ],
            "text": "des"
          },
          {
            "bbox": [
              165.5052,
              714.10072,
              221.66844,
              721.43312
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              226.79958,
              714.10072,
              251.77698,
              721.43312
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              256.90812,
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              721.43312
            ],
            "text": "aufgrund"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          723.63284,
          288.80418,
          730.96524
        ],
        "id": "pdf-024-line-111",
        "source_page": 24,
        "text": "dieses Abkommens personenbezogene Daten übermittelt",
        "words": [
          {
            "bbox": [
              64.60608,
              723.63284,
              87.6603,
              730.96524
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              94.7625,
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              139.71384,
              730.96524
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              146.81604,
              723.63284,
              215.23656,
              730.96524
            ],
            "text": "personenbezogene"
          },
          {
            "bbox": [
              222.27492,
              723.63284,
              243.41394,
              730.96524
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              250.51614,
              723.63284,
              288.80418,
              730.96524
            ],
            "text": "übermittelt"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          733.17293,
          288.7962,
          740.50533
        ],
        "id": "pdf-024-line-113",
        "source_page": 24,
        "text": "werden, gelten ergänzend die nachfolgenden Bestimmungen",
        "words": [
          {
            "bbox": [
              64.63002,
              733.17293,
              93.15054,
              740.50533
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              96.957,
              733.17293,
              118.83018,
              740.50533
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              122.58876,
              733.17293,
              159.89526,
              740.50533
            ],
            "text": "ergänzend"
          },
          {
            "bbox": [
              163.70172,
              733.17293,
              174.49068,
              740.50533
            ],
            "text": "die"
          },
          {
            "bbox": [
              178.29714,
              733.17293,
              231.21252,
              740.50533
            ],
            "text": "nachfolgenden"
          },
          {
            "bbox": [
              235.01898,
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            "text": "Bestimmungen"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          742.70505,
          288.78024,
          750.03745
        ],
        "id": "pdf-024-line-115",
        "source_page": 24,
        "text": "unter Beachtung der für jeden Vertragsstaat geltenden Rechts-",
        "words": [
          {
            "bbox": [
              64.63002,
              742.70505,
              82.96008,
              750.03745
            ],
            "text": "unter"
          },
          {
            "bbox": [
              85.2663,
              742.70505,
              123.99324,
              750.03745
            ],
            "text": "Beachtung"
          },
          {
            "bbox": [
              126.29946,
              742.70505,
              137.9742,
              750.03745
            ],
            "text": "der"
          },
          {
            "bbox": [
              140.28042,
              742.70505,
              149.73672,
              750.03745
            ],
            "text": "für"
          },
          {
            "bbox": [
              152.04294,
              742.70505,
              171.49818,
              750.03745
            ],
            "text": "jeden"
          },
          {
            "bbox": [
              173.8044,
              742.70505,
              220.79862,
              750.03745
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              223.10484,
              742.70505,
              258.4323,
              750.03745
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              260.73852,
              742.70505,
              288.78024,
              750.03745
            ],
            "text": "Rechts-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          752.23717,
          108.79134,
          759.56957
        ],
        "id": "pdf-024-line-117",
        "source_page": 24,
        "text": "vorschriften:",
        "words": [
          {
            "bbox": [
              64.60608,
              752.23717,
              108.79134,
              759.56957
            ],
            "text": "vorschriften:"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          766.61505,
          288.78822,
          773.94745
        ],
        "id": "pdf-024-line-119",
        "source_page": 24,
        "text": "a) Die Verwendung der Daten durch die empfangende Stelle ist",
        "words": [
          {
            "bbox": [
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              766.61505,
              70.97412,
              773.94745
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.35014,
              766.61505,
              89.02488,
              773.94745
            ],
            "text": "Die"
          },
          {
            "bbox": [
              90.80442,
              766.61505,
              135.1413,
              773.94745
            ],
            "text": "Verwendung"
          },
          {
            "bbox": [
              136.92084,
              766.61505,
              148.53972,
              773.94745
            ],
            "text": "der"
          },
          {
            "bbox": [
              150.31926,
              766.61505,
              171.45828,
              773.94745
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              173.23782,
              766.61505,
              193.64268,
              773.94745
            ],
            "text": "durch"
          },
          {
            "bbox": [
              195.42222,
              766.61505,
              206.21118,
              773.94745
            ],
            "text": "die"
          },
          {
            "bbox": [
              207.99072,
              766.61505,
              257.21934,
              773.94745
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              258.99888,
              766.61505,
              278.73342,
              773.94745
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              280.51296,
              766.61505,
              288.78822,
              773.94745
            ],
            "text": "ist"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-024-line-121",
        "source_page": 24,
        "text": "nur zu dem angegebenen Zweck und nur zu den durch die",
        "words": [
          {
            "bbox": [
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              88.86528,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              91.42686,
              776.14717,
              99.69414,
              783.47957
            ],
            "text": "zu"
          },
          {
            "bbox": [
              102.25572,
              776.14717,
              118.08006,
              783.47957
            ],
            "text": "dem"
          },
          {
            "bbox": [
              120.64164,
              776.14717,
              169.27176,
              783.47957
            ],
            "text": "angegebenen"
          },
          {
            "bbox": [
              171.83334,
              776.14717,
              195.41424,
              783.47957
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              197.97582,
              776.1392,
              211.58172,
              783.4716
            ],
            "text": "und"
          },
          {
            "bbox": [
              214.1433,
              776.1392,
              225.6744,
              783.4716
            ],
            "text": "nur"
          },
          {
            "bbox": [
              228.23598,
              776.1392,
              236.50326,
              783.4716
            ],
            "text": "zu"
          },
          {
            "bbox": [
              239.06484,
              776.1392,
              252.51912,
              783.4716
            ],
            "text": "den"
          },
          {
            "bbox": [
              255.0807,
              776.1392,
              275.48556,
              783.4716
            ],
            "text": "durch"
          },
          {
            "bbox": [
              278.04714,
              776.1392,
              288.8361,
              783.4716
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          82.0319,
          126.55482,
          89.3643
        ],
        "id": "pdf-025-line-003",
        "source_page": 25,
        "text": "übermittelnde",
        "words": [
          {
            "bbox": [
              77.3262,
              82.0319,
              126.55482,
              89.3643
            ],
            "text": "übermittelnde"
          }
        ]
      },
      {
        "bbox": [
          137.08044,
          82.0319,
          156.87882,
          89.3643
        ],
        "id": "pdf-025-line-004",
        "source_page": 25,
        "text": "Stelle",
        "words": [
          {
            "bbox": [
              137.08044,
              82.0319,
              156.87882,
              89.3643
            ],
            "text": "Stelle"
          }
        ]
      },
      {
        "bbox": [
          167.40444,
          82.0319,
          230.83746,
          89.3643
        ],
        "id": "pdf-025-line-005",
        "source_page": 25,
        "text": "vorgeschriebenen",
        "words": [
          {
            "bbox": [
              167.40444,
              82.0319,
              230.83746,
              89.3643
            ],
            "text": "vorgeschriebenen"
          }
        ]
      },
      {
        "bbox": [
          241.36308,
          82.0319,
          288.81216,
          89.3643
        ],
        "id": "pdf-025-line-006",
        "source_page": 25,
        "text": "Bedingungen",
        "words": [
          {
            "bbox": [
              241.36308,
              82.0319,
              288.81216,
              89.3643
            ],
            "text": "Bedingungen"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          91.56402,
          108.23274,
          98.89642
        ],
        "id": "pdf-025-line-008",
        "source_page": 25,
        "text": "zulässig.",
        "words": [
          {
            "bbox": [
              77.35812,
              91.56402,
              108.23274,
              98.89642
            ],
            "text": "zulässig."
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          105.08114,
          288.7962,
          112.41354
        ],
        "id": "pdf-025-line-010",
        "source_page": 25,
        "text": "b) Die empfangende Stelle unterrichtet die übermittelnde",
        "words": [
          {
            "bbox": [
              64.64598,
              105.08114,
              71.44494,
              112.41354
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.37408,
              105.08114,
              89.04882,
              112.41354
            ],
            "text": "Die"
          },
          {
            "bbox": [
              95.04978,
              105.08114,
              144.23052,
              112.41354
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              150.23148,
              105.08114,
              170.02986,
              112.41354
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              176.03082,
              105.08114,
              216.82458,
              112.41354
            ],
            "text": "unterrichtet"
          },
          {
            "bbox": [
              222.82554,
              105.08114,
              233.56662,
              112.41354
            ],
            "text": "die"
          },
          {
            "bbox": [
              239.56758,
              105.08114,
              288.7962,
              112.41354
            ],
            "text": "übermittelnde"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          114.61326,
          288.78822,
          121.94566
        ],
        "id": "pdf-025-line-012",
        "source_page": 25,
        "text": "Stelle auf Ersuchen über die Verwendung der übermittelten",
        "words": [
          {
            "bbox": [
              77.34216,
              114.61326,
              97.14054,
              121.94566
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              99.61434,
              114.61326,
              110.69856,
              121.94566
            ],
            "text": "auf"
          },
          {
            "bbox": [
              113.17236,
              114.61326,
              146.53674,
              121.94566
            ],
            "text": "Ersuchen"
          },
          {
            "bbox": [
              149.01054,
              114.61326,
              165.12216,
              121.94566
            ],
            "text": "über"
          },
          {
            "bbox": [
              167.59596,
              114.61326,
              178.38492,
              121.94566
            ],
            "text": "die"
          },
          {
            "bbox": [
              180.85872,
              114.61326,
              225.1956,
              121.94566
            ],
            "text": "Verwendung"
          },
          {
            "bbox": [
              227.6694,
              114.61326,
              239.34414,
              121.94566
            ],
            "text": "der"
          },
          {
            "bbox": [
              241.81794,
              114.61326,
              288.78822,
              121.94566
            ],
            "text": "übermittelten"
          }
        ]
      },
      {
        "bbox": [
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          124.15335,
          253.09368,
          131.48575
        ],
        "id": "pdf-025-line-014",
        "source_page": 25,
        "text": "Daten und über die dadurch erzielten Ergebnisse.",
        "words": [
          {
            "bbox": [
              77.33418,
              124.15335,
              98.4732,
              131.48575
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              100.69164,
              124.15335,
              114.29754,
              131.48575
            ],
            "text": "und"
          },
          {
            "bbox": [
              116.51598,
              124.15335,
              132.6276,
              131.48575
            ],
            "text": "über"
          },
          {
            "bbox": [
              134.84604,
              124.15335,
              145.635,
              131.48575
            ],
            "text": "die"
          },
          {
            "bbox": [
              147.85344,
              124.15335,
              177.2757,
              131.48575
            ],
            "text": "dadurch"
          },
          {
            "bbox": [
              179.43828,
              124.15335,
              209.2755,
              131.48575
            ],
            "text": "erzielten"
          },
          {
            "bbox": [
              211.49394,
              124.15335,
              253.09368,
              131.48575
            ],
            "text": "Ergebnisse."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-025-line-017",
        "source_page": 25,
        "text": "c) Personenbezogene Daten dürfen nur an die zuständigen",
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          {
            "bbox": [
              64.638,
              147.19462,
              70.99008,
              154.52702
            ],
            "text": "c)"
          },
          {
            "bbox": [
              77.3661,
              147.19462,
              146.16966,
              154.52702
            ],
            "text": "Personenbezogene"
          },
          {
            "bbox": [
              150.21552,
              147.20259,
              171.35454,
              154.53499
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              175.4004,
              147.20259,
              198.31098,
              154.53499
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              202.35684,
              147.20259,
              213.88794,
              154.53499
            ],
            "text": "nur"
          },
          {
            "bbox": [
              217.9338,
              147.20259,
              226.65594,
              154.53499
            ],
            "text": "an"
          },
          {
            "bbox": [
              230.7018,
              147.20259,
              241.49076,
              154.53499
            ],
            "text": "die"
          },
          {
            "bbox": [
              245.53662,
              147.20259,
              288.7962,
              154.53499
            ],
            "text": "zuständigen"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
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        ],
        "id": "pdf-025-line-019",
        "source_page": 25,
        "text": "Stellen übermittelt werden. Die weitere Übermittlung an",
        "words": [
          {
            "bbox": [
              77.34216,
              156.74268,
              101.57742,
              164.07508
            ],
            "text": "Stellen"
          },
          {
            "bbox": [
              106.26168,
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              144.54972,
              164.07508
            ],
            "text": "übermittelt"
          },
          {
            "bbox": [
              149.23398,
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              177.70662,
              164.07508
            ],
            "text": "werden."
          },
          {
            "bbox": [
              182.39088,
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              194.06562,
              164.07508
            ],
            "text": "Die"
          },
          {
            "bbox": [
              198.74988,
              156.74268,
              224.45346,
              164.07508
            ],
            "text": "weitere"
          },
          {
            "bbox": [
              229.13772,
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              275.40576,
              164.07508
            ],
            "text": "Übermittlung"
          },
          {
            "bbox": [
              280.09002,
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              288.81216,
              164.07508
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
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          173.59126
        ],
        "id": "pdf-025-line-021",
        "source_page": 25,
        "text": "andere Stellen darf nur mit vorheriger Zustimmung der über-",
        "words": [
          {
            "bbox": [
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            "text": "andere"
          },
          {
            "bbox": [
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            "text": "Stellen"
          },
          {
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            ],
            "text": "darf"
          },
          {
            "bbox": [
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            "text": "nur"
          },
          {
            "bbox": [
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            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "vorheriger"
          },
          {
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            "text": "Zustimmung"
          },
          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-023",
        "source_page": 25,
        "text": "mittelnden Stelle erfolgen.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "mittelnden"
          },
          {
            "bbox": [
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            ],
            "text": "Stelle"
          },
          {
            "bbox": [
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            "text": "erfolgen."
          }
        ]
      },
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        "id": "pdf-025-line-026",
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        "text": "d) Die übermittelnde Stelle ist verpflichtet, auf die Richtigkeit",
        "words": [
          {
            "bbox": [
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            "text": "d)"
          },
          {
            "bbox": [
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            ],
            "text": "Die"
          },
          {
            "bbox": [
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            ],
            "text": "übermittelnde"
          },
          {
            "bbox": [
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            ],
            "text": "Stelle"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              237.42894,
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              248.2179,
              206.18059
            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Richtigkeit"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-025-line-028",
        "source_page": 25,
        "text": "der zu übermittelnden Daten sowie auf die Erforderlichkeit",
        "words": [
          {
            "bbox": [
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              89.02488,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            "text": "übermittelnden"
          },
          {
            "bbox": [
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            ],
            "text": "Daten"
          },
          {
            "bbox": [
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            ],
            "text": "sowie"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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              232.2579,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            "text": "Erforderlichkeit"
          }
        ]
      },
      {
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        "id": "pdf-025-line-030",
        "source_page": 25,
        "text": "und Verhältnismäßigkeit in Bezug auf den mit der Übermitt-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "Verhältnismäßigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Bezug"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Übermitt-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-032",
        "source_page": 25,
        "text": "lung verfolgten Zweck zu achten. Dabei sind die nach dem",
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          {
            "bbox": [
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              92.55204,
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            ],
            "text": "lung"
          },
          {
            "bbox": [
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            "text": "verfolgten"
          },
          {
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            "text": "Zweck"
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            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "achten."
          },
          {
            "bbox": [
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            ],
            "text": "Dabei"
          },
          {
            "bbox": [
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            "text": "sind"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
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            "text": "nach"
          },
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            "bbox": [
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            "text": "dem"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-034",
        "source_page": 25,
        "text": "jeweils innerstaatlichen Recht geltenden Übermittlungsver-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "jeweils"
          },
          {
            "bbox": [
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            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              162.81594,
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              183.80334,
              244.32501
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              186.50856,
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            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              224.54124,
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              244.32501
            ],
            "text": "Übermittlungsver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-025-line-036",
        "source_page": 25,
        "text": "bote zu beachten. Erweist sich, dass unrichtige Daten oder",
        "words": [
          {
            "bbox": [
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              93.45378,
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            ],
            "text": "bote"
          },
          {
            "bbox": [
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              104.13102,
              253.85713
            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "beachten."
          },
          {
            "bbox": [
              144.38214,
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            ],
            "text": "Erweist"
          },
          {
            "bbox": [
              172.93458,
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              189.63672,
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            ],
            "text": "sich,"
          },
          {
            "bbox": [
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              209.04408,
              253.8651
            ],
            "text": "dass"
          },
          {
            "bbox": [
              211.45404,
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              246.62988,
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            ],
            "text": "unrichtige"
          },
          {
            "bbox": [
              249.03984,
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            ],
            "text": "Daten"
          },
          {
            "bbox": [
              272.53296,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-025-line-038",
        "source_page": 25,
        "text": "Daten, die nicht übermittelt werden durften, übermittelt",
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          {
            "bbox": [
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              100.69164,
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            ],
            "text": "Daten,"
          },
          {
            "bbox": [
              105.59934,
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              116.3883,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              263.39722
            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "übermittelt"
          },
          {
            "bbox": [
              186.78786,
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              213.08994,
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            ],
            "text": "werden"
          },
          {
            "bbox": [
              217.99764,
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            ],
            "text": "durften,"
          },
          {
            "bbox": [
              250.54806,
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            ],
            "text": "übermittelt"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-040",
        "source_page": 25,
        "text": "worden sind, so ist dies der empfangenden Stelle unverzüg-",
        "words": [
          {
            "bbox": [
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              103.92354,
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            ],
            "text": "worden"
          },
          {
            "bbox": [
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              122.97978,
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            ],
            "text": "sind,"
          },
          {
            "bbox": [
              124.887,
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              133.45752,
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
              145.54722,
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              160.32618,
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            ],
            "text": "dies"
          },
          {
            "bbox": [
              162.2334,
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              173.90814,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              175.81536,
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              229.44096,
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            ],
            "text": "empfangenden"
          },
          {
            "bbox": [
              231.34818,
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            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              253.05378,
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            ],
            "text": "unverzüg-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-025-line-042",
        "source_page": 25,
        "text": "lich mitzuteilen. Diese ist verpflichtet, die Berichtigung oder",
        "words": [
          {
            "bbox": [
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              89.62338,
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            ],
            "text": "lich"
          },
          {
            "bbox": [
              91.95354,
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              132.55578,
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            ],
            "text": "mitzuteilen."
          },
          {
            "bbox": [
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              154.83594,
              282.46146
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              157.1661,
              275.12906,
              165.44136,
              282.46146
            ],
            "text": "ist"
          },
          {
            "bbox": [
              167.77152,
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            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
              211.92486,
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              222.66594,
              282.46146
            ],
            "text": "die"
          },
          {
            "bbox": [
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              270.21876,
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            ],
            "text": "Berichtigung"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-025-line-044",
        "source_page": 25,
        "text": "Löschung solcher Daten vorzunehmen.",
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          {
            "bbox": [
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              112.53396,
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            ],
            "text": "Löschung"
          },
          {
            "bbox": [
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            ],
            "text": "solcher"
          },
          {
            "bbox": [
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              164.0688,
              291.99358
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              166.28724,
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              216.68892,
              291.99358
            ],
            "text": "vorzunehmen."
          }
        ]
      },
      {
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        ],
        "id": "pdf-025-line-047",
        "source_page": 25,
        "text": "e) Dem Betroffenen ist auf Antrag über die zu seiner Person",
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          {
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            ],
            "text": "e)"
          },
          {
            "bbox": [
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            ],
            "text": "Dem"
          },
          {
            "bbox": [
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            ],
            "text": "Betroffenen"
          },
          {
            "bbox": [
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              150.0639,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              167.53212,
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              191.17686,
              315.04282
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              194.36886,
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              210.48048,
              315.04282
            ],
            "text": "über"
          },
          {
            "bbox": [
              213.67248,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              235.92072,
              315.04282
            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          }
        ]
      },
      {
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        "id": "pdf-025-line-049",
        "source_page": 25,
        "text": "übermittelten Daten sowie über den vorgesehenen Ver-",
        "words": [
          {
            "bbox": [
              77.34216,
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              124.35234,
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            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              129.12438,
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              150.2634,
              324.57494
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              154.98756,
              317.25051,
              175.66374,
              324.58291
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              180.43578,
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              196.5474,
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            ],
            "text": "über"
          },
          {
            "bbox": [
              201.31944,
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              214.77372,
              324.58291
            ],
            "text": "den"
          },
          {
            "bbox": [
              219.54576,
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              269.57238,
              324.58291
            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
              274.34442,
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              288.82812,
              324.58291
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          334.11503
        ],
        "id": "pdf-025-line-051",
        "source_page": 25,
        "text": "wendungszweck Auskunft zu erteilen. Eine Verpflichtung zur",
        "words": [
          {
            "bbox": [
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            "text": "wendungszweck"
          },
          {
            "bbox": [
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            ],
            "text": "Auskunft"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "erteilen."
          },
          {
            "bbox": [
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            ],
            "text": "Eine"
          },
          {
            "bbox": [
              229.3452,
              326.78263,
              276.05214,
              334.11503
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
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            ],
            "text": "zur"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
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        ],
        "id": "pdf-025-line-053",
        "source_page": 25,
        "text": "Auskunftserteilung besteht nicht, soweit eine Abwägung",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Auskunftserteilung"
          },
          {
            "bbox": [
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            ],
            "text": "besteht"
          },
          {
            "bbox": [
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              199.0212,
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            ],
            "text": "nicht,"
          },
          {
            "bbox": [
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            ],
            "text": "soweit"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Abwägung"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-055",
        "source_page": 25,
        "text": "ergibt, dass das öffentliche Interesse, die Auskunft nicht zu",
        "words": [
          {
            "bbox": [
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            "text": "ergibt,"
          },
          {
            "bbox": [
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            ],
            "text": "dass"
          },
          {
            "bbox": [
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              134.75028,
              353.18724
            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "öffentliche"
          },
          {
            "bbox": [
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            ],
            "text": "Interesse,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              258.25674,
              353.18724
            ],
            "text": "Auskunft"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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              288.78024,
              353.18724
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            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-057",
        "source_page": 25,
        "text": "erteilen, das Interesse des Betroffenen an der Auskunfts-",
        "words": [
          {
            "bbox": [
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              105.55146,
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            ],
            "text": "erteilen,"
          },
          {
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              122.07006,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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              157.94814,
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            ],
            "text": "Interesse"
          },
          {
            "bbox": [
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              174.41886,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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              219.31434,
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            ],
            "text": "Betroffenen"
          },
          {
            "bbox": [
              222.82554,
              355.37102,
              231.54768,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              235.05888,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Auskunfts-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-059",
        "source_page": 25,
        "text": "erteilung überwiegt. Im Übrigen richtet sich das Recht des",
        "words": [
          {
            "bbox": [
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              364.91111,
              108.06516,
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            ],
            "text": "erteilung"
          },
          {
            "bbox": [
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            ],
            "text": "überwiegt."
          },
          {
            "bbox": [
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              160.02294,
              372.25148
            ],
            "text": "Im"
          },
          {
            "bbox": [
              162.79998,
              364.91908,
              191.02524,
              372.25148
            ],
            "text": "Übrigen"
          },
          {
            "bbox": [
              193.80228,
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              216.2181,
              372.25148
            ],
            "text": "richtet"
          },
          {
            "bbox": [
              218.99514,
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              233.47884,
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            ],
            "text": "sich"
          },
          {
            "bbox": [
              236.25588,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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              273.02772,
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              275.80476,
              364.91908,
              288.81216,
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            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
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        ],
        "id": "pdf-025-line-061",
        "source_page": 25,
        "text": "Betroffenen, über die zu seiner Person vorhandenen Daten",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Betroffenen,"
          },
          {
            "bbox": [
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            ],
            "text": "über"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              164.01294,
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "seiner"
          },
          {
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            ],
            "text": "Person"
          },
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            "bbox": [
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            "text": "vorhandenen"
          },
          {
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            "text": "Daten"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-025-line-063",
        "source_page": 25,
        "text": "Auskunft zu erhalten, nach dem innerstaatlichen Recht des",
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          {
            "bbox": [
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            ],
            "text": "Auskunft"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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              152.9367,
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            ],
            "text": "erhalten,"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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              191.2008,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              249.86178,
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            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-025-line-065",
        "source_page": 25,
        "text": "Vertragsstaats, in dessen Hoheitsgebiet die Auskunft",
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          {
            "bbox": [
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            ],
            "text": "Vertragsstaats,"
          },
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            ],
            "text": "in"
          },
          {
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            "text": "dessen"
          },
          {
            "bbox": [
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            ],
            "text": "Hoheitsgebiet"
          },
          {
            "bbox": [
              239.60748,
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              250.39644,
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "Auskunft"
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        ]
      },
      {
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        "source_page": 25,
        "text": "beantragt wird.",
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          {
            "bbox": [
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            ],
            "text": "beantragt"
          },
          {
            "bbox": [
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            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          426.0968,
          69.04296,
          433.4292
        ],
        "id": "pdf-025-line-070",
        "source_page": 25,
        "text": "f)",
        "words": [
          {
            "bbox": [
              64.61406,
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              69.04296,
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            ],
            "text": "f)"
          }
        ]
      },
      {
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        ],
        "id": "pdf-025-line-071",
        "source_page": 25,
        "text": "Wird jemand infolge von Übermittlungen im Rahmen des",
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          {
            "bbox": [
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            ],
            "text": "Wird"
          },
          {
            "bbox": [
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            ],
            "text": "jemand"
          },
          {
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            ],
            "text": "infolge"
          },
          {
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            ],
            "text": "von"
          },
          {
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            ],
            "text": "Übermittlungen"
          },
          {
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            ],
            "text": "im"
          },
          {
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            ],
            "text": "Rahmen"
          },
          {
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            ],
            "text": "des"
          }
        ]
      },
      {
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        "id": "pdf-025-line-073",
        "source_page": 25,
        "text": "Datenaustauschs nach diesem Abkommen rechtswidrig",
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          {
            "bbox": [
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            ],
            "text": "Datenaustauschs"
          },
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            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "rechtswidrig"
          }
        ]
      },
      {
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        ],
        "id": "pdf-025-line-075",
        "source_page": 25,
        "text": "geschädigt, haftet ihm hierfür die empfangende Stelle nach",
        "words": [
          {
            "bbox": [
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            ],
            "text": "geschädigt,"
          },
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            ],
            "text": "haftet"
          },
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            "bbox": [
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            ],
            "text": "ihm"
          },
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            ],
            "text": "hierfür"
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            ],
            "text": "die"
          },
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            ],
            "text": "empfangende"
          },
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            ],
            "text": "Stelle"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          }
        ]
      },
      {
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        "id": "pdf-025-line-077",
        "source_page": 25,
        "text": "Maßgabe ihres innerstaatlichen Rechts. Sie kann sich im",
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          {
            "bbox": [
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            ],
            "text": "Maßgabe"
          },
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            ],
            "text": "ihres"
          },
          {
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            ],
            "text": "innerstaatlichen"
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          {
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            ],
            "text": "Rechts."
          },
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            ],
            "text": "Sie"
          },
          {
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            ],
            "text": "kann"
          },
          {
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            ],
            "text": "sich"
          },
          {
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            ],
            "text": "im"
          }
        ]
      },
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        ],
        "id": "pdf-025-line-079",
        "source_page": 25,
        "text": "Verhältnis zum Geschädigten zu ihrer Entlastung nicht",
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          {
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            ],
            "text": "Verhältnis"
          },
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            ],
            "text": "zum"
          },
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            ],
            "text": "Geschädigten"
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "Entlastung"
          },
          {
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            ],
            "text": "nicht"
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        ]
      },
      {
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        ],
        "id": "pdf-025-line-081",
        "source_page": 25,
        "text": "darauf berufen, dass der Schaden durch die übermittelnde",
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          {
            "bbox": [
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            ],
            "text": "darauf"
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            ],
            "text": "berufen,"
          },
          {
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            ],
            "text": "dass"
          },
          {
            "bbox": [
              154.50876,
              473.77334,
              166.12764,
              481.10574
            ],
            "text": "der"
          },
          {
            "bbox": [
              168.79296,
              473.78131,
              200.42568,
              481.11371
            ],
            "text": "Schaden"
          },
          {
            "bbox": [
              203.091,
              473.78131,
              223.49586,
              481.11371
            ],
            "text": "durch"
          },
          {
            "bbox": [
              226.16118,
              473.78131,
              236.95014,
              481.11371
            ],
            "text": "die"
          },
          {
            "bbox": [
              239.61546,
              473.78131,
              288.84408,
              481.11371
            ],
            "text": "übermittelnde"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          483.29749,
          178.40886,
          490.62989
        ],
        "id": "pdf-025-line-083",
        "source_page": 25,
        "text": "Stelle verursacht worden ist.",
        "words": [
          {
            "bbox": [
              77.3262,
              483.29749,
              97.12458,
              490.62989
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              99.34302,
              483.29749,
              136.88094,
              490.62989
            ],
            "text": "verursacht"
          },
          {
            "bbox": [
              139.09938,
              483.29749,
              165.69672,
              490.62989
            ],
            "text": "worden"
          },
          {
            "bbox": [
              167.91516,
              483.29749,
              178.40886,
              490.62989
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          506.34673,
          288.80418,
          513.69507
        ],
        "id": "pdf-025-line-086",
        "source_page": 25,
        "text": "g) Soweit das für die übermittelnde Stelle geltende inner-",
        "words": [
          {
            "bbox": [
              64.64598,
              506.34673,
              71.29332,
              513.67913
            ],
            "text": "g)"
          },
          {
            "bbox": [
              77.37408,
              506.34673,
              101.69712,
              513.67913
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              106.4532,
              506.36267,
              119.4606,
              513.69507
            ],
            "text": "das"
          },
          {
            "bbox": [
              124.21668,
              506.36267,
              133.67298,
              513.69507
            ],
            "text": "für"
          },
          {
            "bbox": [
              138.42906,
              506.36267,
              149.21802,
              513.69507
            ],
            "text": "die"
          },
          {
            "bbox": [
              153.9741,
              506.36267,
              203.20272,
              513.69507
            ],
            "text": "übermittelnde"
          },
          {
            "bbox": [
              207.9588,
              506.36267,
              227.7093,
              513.69507
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              232.46538,
              506.36267,
              263.35596,
              513.69507
            ],
            "text": "geltende"
          },
          {
            "bbox": [
              268.11204,
              506.36267,
              288.80418,
              513.69507
            ],
            "text": "inner-"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
          515.89479,
          288.78024,
          523.22719
        ],
        "id": "pdf-025-line-088",
        "source_page": 25,
        "text": "staatliche Recht in Bezug auf die übermittelten per-",
        "words": [
          {
            "bbox": [
              77.35014,
              515.89479,
              111.48858,
              523.22719
            ],
            "text": "staatliche"
          },
          {
            "bbox": [
              117.76086,
              515.89479,
              138.70836,
              523.22719
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              144.98064,
              515.89479,
              151.18908,
              523.22719
            ],
            "text": "in"
          },
          {
            "bbox": [
              157.46136,
              515.89479,
              180.06072,
              523.22719
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              186.333,
              515.89479,
              197.41722,
              523.22719
            ],
            "text": "auf"
          },
          {
            "bbox": [
              203.6895,
              515.89479,
              214.47846,
              523.22719
            ],
            "text": "die"
          },
          {
            "bbox": [
              220.75074,
              515.89479,
              267.729,
              523.22719
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              274.00128,
              515.89479,
              288.78024,
              523.22719
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          525.41894,
          288.81216,
          532.75931
        ],
        "id": "pdf-025-line-090",
        "source_page": 25,
        "text": "sonenbezogenen Daten besondere Löschungsvorschriften",
        "words": [
          {
            "bbox": [
              77.3262,
              525.42691,
              138.50886,
              532.75931
            ],
            "text": "sonenbezogenen"
          },
          {
            "bbox": [
              141.91632,
              525.42691,
              163.05534,
              532.75931
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              166.4628,
              525.42691,
              204.26406,
              532.75931
            ],
            "text": "besondere"
          },
          {
            "bbox": [
              207.67152,
              525.41894,
              288.81216,
              532.75134
            ],
            "text": "Löschungsvorschriften"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          534.95903,
          288.80418,
          542.29143
        ],
        "id": "pdf-025-line-092",
        "source_page": 25,
        "text": "vorsieht, weist diese Stelle die empfangende Stelle darauf",
        "words": [
          {
            "bbox": [
              77.35812,
              534.95903,
              107.76192,
              542.29143
            ],
            "text": "vorsieht,"
          },
          {
            "bbox": [
              110.77038,
              534.95903,
              129.37974,
              542.29143
            ],
            "text": "weist"
          },
          {
            "bbox": [
              132.3882,
              534.95903,
              151.45242,
              542.29143
            ],
            "text": "diese"
          },
          {
            "bbox": [
              154.46088,
              534.95903,
              174.25926,
              542.29143
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              177.26772,
              534.95903,
              188.05668,
              542.29143
            ],
            "text": "die"
          },
          {
            "bbox": [
              191.06514,
              534.95903,
              240.22992,
              542.29143
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              243.23838,
              534.95903,
              263.03676,
              542.29143
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              266.04522,
              534.95903,
              288.80418,
              542.29143
            ],
            "text": "darauf"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
          544.49115,
          288.78024,
          551.83152
        ],
        "id": "pdf-025-line-094",
        "source_page": 25,
        "text": "hin. Unabhängig von diesem Recht sind die übermittelten",
        "words": [
          {
            "bbox": [
              77.35014,
              544.49115,
              90.2139,
              551.82355
            ],
            "text": "hin."
          },
          {
            "bbox": [
              93.46974,
              544.49115,
              136.7772,
              551.82355
            ],
            "text": "Unabhängig"
          },
          {
            "bbox": [
              139.97718,
              544.49912,
              152.98458,
              551.83152
            ],
            "text": "von"
          },
          {
            "bbox": [
              156.24042,
              544.49912,
              182.11158,
              551.83152
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              185.36742,
              544.49912,
              206.35482,
              551.83152
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              209.61066,
              544.49912,
              224.54124,
              551.83152
            ],
            "text": "sind"
          },
          {
            "bbox": [
              227.79708,
              544.49912,
              238.58604,
              551.83152
            ],
            "text": "die"
          },
          {
            "bbox": [
              241.84188,
              544.49912,
              288.78024,
              551.83152
            ],
            "text": "übermittelten"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          554.03124,
          288.82812,
          561.36364
        ],
        "id": "pdf-025-line-096",
        "source_page": 25,
        "text": "personenbezogenen Daten zu löschen, sobald sie für den",
        "words": [
          {
            "bbox": [
              77.3262,
              554.03124,
              150.1836,
              561.36364
            ],
            "text": "personenbezogenen"
          },
          {
            "bbox": [
              153.35964,
              554.03124,
              174.49866,
              561.36364
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              177.6747,
              554.03124,
              185.94198,
              561.36364
            ],
            "text": "zu"
          },
          {
            "bbox": [
              189.07014,
              554.03124,
              219.07494,
              561.36364
            ],
            "text": "löschen,"
          },
          {
            "bbox": [
              222.25098,
              554.03124,
              246.3426,
              561.36364
            ],
            "text": "sobald"
          },
          {
            "bbox": [
              249.51864,
              554.03124,
              259.56546,
              561.36364
            ],
            "text": "sie"
          },
          {
            "bbox": [
              262.7415,
              554.03124,
              272.1978,
              561.36364
            ],
            "text": "für"
          },
          {
            "bbox": [
              275.37384,
              554.03124,
              288.82812,
              561.36364
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          77.37408,
          563.56336,
          288.7962,
          570.89576
        ],
        "id": "pdf-025-line-098",
        "source_page": 25,
        "text": "Zweck, für den sie übermittelt worden sind, nicht mehr",
        "words": [
          {
            "bbox": [
              77.37408,
              563.56336,
              103.22928,
              570.89576
            ],
            "text": "Zweck,"
          },
          {
            "bbox": [
              107.55444,
              563.56336,
              117.01074,
              570.89576
            ],
            "text": "für"
          },
          {
            "bbox": [
              121.39176,
              563.56336,
              134.84604,
              570.89576
            ],
            "text": "den"
          },
          {
            "bbox": [
              139.22706,
              563.56336,
              149.27388,
              570.89576
            ],
            "text": "sie"
          },
          {
            "bbox": [
              153.6549,
              563.56336,
              191.94294,
              570.89576
            ],
            "text": "übermittelt"
          },
          {
            "bbox": [
              196.32396,
              563.56336,
              222.9213,
              570.89576
            ],
            "text": "worden"
          },
          {
            "bbox": [
              227.30232,
              563.56336,
              244.40346,
              570.89576
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              248.78448,
              563.56336,
              266.22876,
              570.89576
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              270.60978,
              563.56336,
              288.7962,
              570.89576
            ],
            "text": "mehr"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          573.10345,
          137.04852,
          580.43585
        ],
        "id": "pdf-025-line-100",
        "source_page": 25,
        "text": "erforderlich sind.",
        "words": [
          {
            "bbox": [
              77.34216,
              573.10345,
              117.68106,
              580.43585
            ],
            "text": "erforderlich"
          },
          {
            "bbox": [
              119.8995,
              573.10345,
              137.04852,
              580.43585
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          596.15269,
          288.82812,
          603.48509
        ],
        "id": "pdf-025-line-103",
        "source_page": 25,
        "text": "h) Die übermittelnde und die empfangende Stelle sind ver-",
        "words": [
          {
            "bbox": [
              64.60608,
              596.15269,
              71.10978,
              603.48509
            ],
            "text": "h)"
          },
          {
            "bbox": [
              77.33418,
              596.15269,
              89.00892,
              603.48509
            ],
            "text": "Die"
          },
          {
            "bbox": [
              93.0468,
              596.15269,
              142.27542,
              603.48509
            ],
            "text": "übermittelnde"
          },
          {
            "bbox": [
              146.3133,
              596.15269,
              159.9192,
              603.48509
            ],
            "text": "und"
          },
          {
            "bbox": [
              163.95708,
              596.15269,
              174.74604,
              603.48509
            ],
            "text": "die"
          },
          {
            "bbox": [
              178.78392,
              596.15269,
              227.9487,
              603.48509
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              231.98658,
              596.15269,
              251.78496,
              603.48509
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              255.82284,
              596.15269,
              270.75342,
              603.48509
            ],
            "text": "sind"
          },
          {
            "bbox": [
              274.7913,
              596.15269,
              288.82812,
              603.48509
            ],
            "text": "ver-"
          }
        ]
      },
      {
        "bbox": [
          77.37408,
          605.69278,
          288.78822,
          613.02518
        ],
        "id": "pdf-025-line-105",
        "source_page": 25,
        "text": "pflichtet, die Übermittlung und den Empfang von per-",
        "words": [
          {
            "bbox": [
              77.37408,
              605.69278,
              108.26466,
              613.02518
            ],
            "text": "pflichtet,"
          },
          {
            "bbox": [
              113.44368,
              605.69278,
              124.23264,
              613.02518
            ],
            "text": "die"
          },
          {
            "bbox": [
              129.46752,
              605.69278,
              175.73556,
              613.02518
            ],
            "text": "Übermittlung"
          },
          {
            "bbox": [
              180.97044,
              605.69278,
              194.57634,
              613.02518
            ],
            "text": "und"
          },
          {
            "bbox": [
              199.81122,
              605.69278,
              213.2655,
              613.02518
            ],
            "text": "den"
          },
          {
            "bbox": [
              218.50038,
              605.69278,
              250.57998,
              613.02518
            ],
            "text": "Empfang"
          },
          {
            "bbox": [
              255.76698,
              605.69278,
              268.77438,
              613.02518
            ],
            "text": "von"
          },
          {
            "bbox": [
              274.00926,
              605.69278,
              288.78822,
              613.02518
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          77.33418,
          615.2249,
          251.26626,
          622.5573
        ],
        "id": "pdf-025-line-107",
        "source_page": 25,
        "text": "sonenbezogenen Daten aktenkundig zu machen.",
        "words": [
          {
            "bbox": [
              77.33418,
              615.2249,
              138.51684,
              622.5573
            ],
            "text": "sonenbezogenen"
          },
          {
            "bbox": [
              140.73528,
              615.2249,
              161.8743,
              622.5573
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              164.09274,
              615.2249,
              207.80718,
              622.5573
            ],
            "text": "aktenkundig"
          },
          {
            "bbox": [
              210.02562,
              615.2249,
              218.2929,
              622.5573
            ],
            "text": "zu"
          },
          {
            "bbox": [
              220.51134,
              615.2249,
              251.26626,
              622.5573
            ],
            "text": "machen."
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          628.74202,
          68.4684,
          636.07442
        ],
        "id": "pdf-025-line-109",
        "source_page": 25,
        "text": "i)",
        "words": [
          {
            "bbox": [
              64.63002,
              628.74202,
              68.4684,
              636.07442
            ],
            "text": "i)"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          628.74202,
          288.7962,
          636.07442
        ],
        "id": "pdf-025-line-110",
        "source_page": 25,
        "text": "Die übermittelnde und die empfangende Stelle sind ver-",
        "words": [
          {
            "bbox": [
              77.35812,
              628.74202,
              89.03286,
              636.07442
            ],
            "text": "Die"
          },
          {
            "bbox": [
              93.07074,
              628.74202,
              142.2435,
              636.07442
            ],
            "text": "übermittelnde"
          },
          {
            "bbox": [
              146.28138,
              628.74202,
              159.88728,
              636.07442
            ],
            "text": "und"
          },
          {
            "bbox": [
              163.92516,
              628.74202,
              174.71412,
              636.07442
            ],
            "text": "die"
          },
          {
            "bbox": [
              178.752,
              628.74202,
              227.98062,
              636.07442
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              232.0185,
              628.74202,
              251.81688,
              636.07442
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              255.79092,
              628.74202,
              270.7215,
              636.07442
            ],
            "text": "sind"
          },
          {
            "bbox": [
              274.75938,
              628.74202,
              288.7962,
              636.07442
            ],
            "text": "ver-"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          638.27414,
          288.78024,
          645.60654
        ],
        "id": "pdf-025-line-113",
        "source_page": 25,
        "text": "pflichtet, die übermittelten personenbezogenen Daten wirk-",
        "words": [
          {
            "bbox": [
              77.34216,
              638.27414,
              108.23274,
              645.60654
            ],
            "text": "pflichtet,"
          },
          {
            "bbox": [
              110.45916,
              638.27414,
              121.24812,
              645.60654
            ],
            "text": "die"
          },
          {
            "bbox": [
              123.47454,
              638.27414,
              170.43684,
              645.60654
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              172.66326,
              638.27414,
              245.52066,
              645.60654
            ],
            "text": "personenbezogenen"
          },
          {
            "bbox": [
              247.74708,
              638.27414,
              268.8861,
              645.60654
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              271.11252,
              638.27414,
              288.78024,
              645.60654
            ],
            "text": "wirk-"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          647.79829,
          288.80418,
          655.13866
        ],
        "id": "pdf-025-line-115",
        "source_page": 25,
        "text": "sam gegen unbefugten Zugang, unbefugte Veränderung",
        "words": [
          {
            "bbox": [
              77.3262,
              647.80626,
              92.4084,
              655.13866
            ],
            "text": "sam"
          },
          {
            "bbox": [
              97.02084,
              647.80626,
              119.18928,
              655.13866
            ],
            "text": "gegen"
          },
          {
            "bbox": [
              123.80172,
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            "bbox": [
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            "text": "Zugang,"
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            "text": "unbefugte"
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        "text": "und unbefugte Bekanntgabe zu schützen.",
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        "text": "Protokoll",
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        "text": "zum Abkommen",
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        "text": "zwischen der Bundesrepublik Deutschland",
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        "text": "und der Republik Aserbaidschan",
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        "text": "zur Vermeidung der Doppelbesteuerung auf dem",
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        "text": "Gebiet der Steuern vom Einkommen und vom Vermögen",
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        "text": "vom 25. August 2004",
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            "bbox": [
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            "text": "25."
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            "text": "August"
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        "text": "zwischen der Bundesrepublik Deutschland",
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        "text": "und der Republik Aserbaidschan",
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        "text": "Persönlicher Geltungsbereich",
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            "text": "die"
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            "text": "in"
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        "text": "Artikel 2",
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        "text": "Unter das Abkommen fallende Steuern",
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            "text": "Unter"
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            "text": "das"
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            "text": "Abkommen"
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            "text": "fallende"
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            "text": "Steuern"
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        "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der",
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            "text": "(1)"
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            "text": "Dieses"
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            "text": "Abkommen"
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            "text": "gilt,"
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            "text": "ohne"
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            "text": "Rücksicht"
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            "text": "auf"
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            "text": "die"
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            "text": "Art"
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              289.77774,
              521.07529
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.61656,
          523.25907,
          289.82562,
          530.59147
        ],
        "id": "pdf-002-line-042",
        "source_page": 2,
        "text": "Erhebung, für Steuern vom Einkommen und vom Vermögen, die",
        "words": [
          {
            "bbox": [
              63.61656,
              523.25907,
              100.27668,
              530.59147
            ],
            "text": "Erhebung,"
          },
          {
            "bbox": [
              102.35148,
              523.25907,
              111.80778,
              530.59147
            ],
            "text": "für"
          },
          {
            "bbox": [
              113.88258,
              523.25907,
              141.81258,
              530.59147
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              143.89536,
              523.25907,
              159.27282,
              530.59147
            ],
            "text": "vom"
          },
          {
            "bbox": [
              161.3556,
              523.25907,
              203.44212,
              530.59147
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              205.5249,
              523.25907,
              219.1308,
              530.59147
            ],
            "text": "und"
          },
          {
            "bbox": [
              221.21358,
              523.25907,
              236.59104,
              530.59147
            ],
            "text": "vom"
          },
          {
            "bbox": [
              238.67382,
              523.25907,
              276.96186,
              530.59147
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              279.03666,
              523.25907,
              289.82562,
              530.59147
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.66444,
          532.79916,
          289.81764,
          540.13156
        ],
        "id": "pdf-002-line-044",
        "source_page": 2,
        "text": "für Rechnung eines Vertragsstaats, eines seiner Länder oder",
        "words": [
          {
            "bbox": [
              63.66444,
              532.79916,
              73.12074,
              540.13156
            ],
            "text": "für"
          },
          {
            "bbox": [
              77.007,
              532.79916,
              113.30004,
              540.13156
            ],
            "text": "Rechnung"
          },
          {
            "bbox": [
              117.1863,
              532.79916,
              135.95526,
              540.13156
            ],
            "text": "eines"
          },
          {
            "bbox": [
              139.84152,
              532.79916,
              193.04418,
              540.13156
            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
              196.93044,
              532.79916,
              215.64354,
              540.13156
            ],
            "text": "eines"
          },
          {
            "bbox": [
              219.5298,
              532.79916,
              240.9561,
              540.13156
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              244.84236,
              532.79916,
              269.67612,
              540.13156
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              273.56238,
              532.79916,
              289.81764,
              540.13156
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.65646,
          542.33128,
          244.73064,
          549.66368
        ],
        "id": "pdf-002-line-046",
        "source_page": 2,
        "text": "einer ihrer Gebietskörperschaften erhoben werden.",
        "words": [
          {
            "bbox": [
              63.65646,
              542.33128,
              81.09276,
              549.66368
            ],
            "text": "einer"
          },
          {
            "bbox": [
              83.3112,
              542.33128,
              98.97594,
              549.66368
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              101.13054,
              542.33128,
              182.41482,
              549.66368
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              184.63326,
              542.33128,
              214.04754,
              549.66368
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              216.26598,
              542.33128,
              244.73064,
              549.66368
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.10728,
          566.34489,
          289.80966,
          573.68526
        ],
        "id": "pdf-002-line-049",
        "source_page": 2,
        "text": "(2) Als Steuern vom Einkommen und vom Vermögen gelten",
        "words": [
          {
            "bbox": [
              72.10728,
              566.34489,
              80.6778,
              573.67729
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.11468,
              566.34489,
              96.04728,
              573.67729
            ],
            "text": "Als"
          },
          {
            "bbox": [
              99.1116,
              566.34489,
              127.0416,
              573.67729
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              130.10592,
              566.34489,
              145.48338,
              573.67729
            ],
            "text": "vom"
          },
          {
            "bbox": [
              148.5477,
              566.34489,
              190.69008,
              573.67729
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              193.69056,
              566.35286,
              207.29646,
              573.68526
            ],
            "text": "und"
          },
          {
            "bbox": [
              210.36078,
              566.35286,
              225.73824,
              573.68526
            ],
            "text": "vom"
          },
          {
            "bbox": [
              228.80256,
              566.35286,
              264.87216,
              573.68526
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              267.93648,
              566.35286,
              289.80966,
              573.68526
            ],
            "text": "gelten"
          }
        ]
      },
      {
        "bbox": [
          63.64848,
          575.88498,
          289.7937,
          583.21738
        ],
        "id": "pdf-002-line-051",
        "source_page": 2,
        "text": "alle Steuern, die vom Gesamteinkommen, vom Gesamtver-",
        "words": [
          {
            "bbox": [
              63.64848,
              575.88498,
              75.76212,
              583.21738
            ],
            "text": "alle"
          },
          {
            "bbox": [
              80.5581,
              575.88498,
              110.65068,
              583.21738
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              115.44666,
              575.88498,
              126.23562,
              583.21738
            ],
            "text": "die"
          },
          {
            "bbox": [
              131.0316,
              575.88498,
              146.40906,
              583.21738
            ],
            "text": "vom"
          },
          {
            "bbox": [
              151.20504,
              575.88498,
              222.91332,
              583.21738
            ],
            "text": "Gesamteinkommen,"
          },
          {
            "bbox": [
              227.7093,
              575.88498,
              243.08676,
              583.21738
            ],
            "text": "vom"
          },
          {
            "bbox": [
              247.8189,
              575.88498,
              289.7937,
              583.21738
            ],
            "text": "Gesamtver-"
          }
        ]
      },
      {
        "bbox": [
          63.62454,
          585.42507,
          289.80966,
          592.75747
        ],
        "id": "pdf-002-line-053",
        "source_page": 2,
        "text": "mögen oder von Teilen des Einkommens oder des Vermögens",
        "words": [
          {
            "bbox": [
              63.62454,
              585.42507,
              88.31466,
              592.75747
            ],
            "text": "mögen"
          },
          {
            "bbox": [
              91.25928,
              585.42507,
              107.51454,
              592.75747
            ],
            "text": "oder"
          },
          {
            "bbox": [
              110.45916,
              585.42507,
              123.46656,
              592.75747
            ],
            "text": "von"
          },
          {
            "bbox": [
              126.41118,
              585.42507,
              146.65644,
              592.75747
            ],
            "text": "Teilen"
          },
          {
            "bbox": [
              149.60106,
              585.42507,
              162.57654,
              592.75747
            ],
            "text": "des"
          },
          {
            "bbox": [
              165.52116,
              585.42507,
              211.65354,
              592.75747
            ],
            "text": "Einkommens"
          },
          {
            "bbox": [
              214.59816,
              585.42507,
              230.85342,
              592.75747
            ],
            "text": "oder"
          },
          {
            "bbox": [
              233.79804,
              585.42507,
              246.80544,
              592.75747
            ],
            "text": "des"
          },
          {
            "bbox": [
              249.75006,
              585.42507,
              289.80966,
              592.75747
            ],
            "text": "Vermögens"
          }
        ]
      },
      {
        "bbox": [
          63.64848,
          594.94125,
          289.81764,
          602.27365
        ],
        "id": "pdf-002-line-055",
        "source_page": 2,
        "text": "erhoben werden, einschließlich der Steuern vom Gewinn aus",
        "words": [
          {
            "bbox": [
              63.64848,
              594.94125,
              93.02286,
              602.27365
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              96.7176,
              594.94125,
              125.23812,
              602.27365
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              128.93286,
              594.94125,
              176.66922,
              602.27365
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              180.36396,
              594.94125,
              192.0387,
              602.27365
            ],
            "text": "der"
          },
          {
            "bbox": [
              195.67758,
              594.94125,
              223.60758,
              602.27365
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              227.30232,
              594.94125,
              242.67978,
              602.27365
            ],
            "text": "vom"
          },
          {
            "bbox": [
              246.37452,
              594.94125,
              273.41076,
              602.27365
            ],
            "text": "Gewinn"
          },
          {
            "bbox": [
              277.1055,
              594.94125,
              289.81764,
              602.27365
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          63.65646,
          604.48134,
          289.7937,
          611.81374
        ],
        "id": "pdf-002-line-057",
        "source_page": 2,
        "text": "der Veräußerung beweglichen oder unbeweglichen Vermögens,",
        "words": [
          {
            "bbox": [
              63.65646,
              604.48134,
              75.3312,
              611.81374
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.81298,
              604.48134,
              122.68452,
              611.81374
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              125.1663,
              604.48134,
              170.08572,
              611.81374
            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              172.5675,
              604.48134,
              188.82276,
              611.81374
            ],
            "text": "oder"
          },
          {
            "bbox": [
              191.30454,
              604.48134,
              245.03388,
              611.81374
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              247.51566,
              604.48134,
              289.7937,
              611.81374
            ],
            "text": "Vermögens,"
          }
        ]
      },
      {
        "bbox": [
          63.63252,
          614.02143,
          289.77774,
          621.35383
        ],
        "id": "pdf-002-line-059",
        "source_page": 2,
        "text": "der Lohnsummensteuern sowie der Steuern vom Vermögens-",
        "words": [
          {
            "bbox": [
              63.63252,
              614.02143,
              75.30726,
              621.35383
            ],
            "text": "der"
          },
          {
            "bbox": [
              78.69876,
              614.02143,
              154.04592,
              621.35383
            ],
            "text": "Lohnsummensteuern"
          },
          {
            "bbox": [
              157.43742,
              614.02143,
              178.1136,
              621.35383
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              181.5051,
              614.02143,
              193.17984,
              621.35383
            ],
            "text": "der"
          },
          {
            "bbox": [
              196.57134,
              614.02143,
              224.50134,
              621.35383
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              227.89284,
              614.02143,
              243.2703,
              621.35383
            ],
            "text": "vom"
          },
          {
            "bbox": [
              246.6618,
              614.02143,
              289.77774,
              621.35383
            ],
            "text": "Vermögens-"
          }
        ]
      },
      {
        "bbox": [
          63.60858,
          623.55355,
          97.14054,
          630.88595
        ],
        "id": "pdf-002-line-061",
        "source_page": 2,
        "text": "zuwachs.",
        "words": [
          {
            "bbox": [
              63.60858,
              623.55355,
              97.14054,
              630.88595
            ],
            "text": "zuwachs."
          }
        ]
      },
      {
        "bbox": [
          72.0993,
          638.0191,
          289.80966,
          645.35947
        ],
        "id": "pdf-002-line-063",
        "source_page": 2,
        "text": "(3) Zu den zur Zeit bestehenden Steuern, für die dieses",
        "words": [
          {
            "bbox": [
              72.0993,
              638.02707,
              80.66982,
              645.35947
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.1067,
              638.02707,
              94.41936,
              645.35947
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              99.13554,
              638.02707,
              112.58982,
              645.35947
            ],
            "text": "den"
          },
          {
            "bbox": [
              117.306,
              638.02707,
              128.23062,
              645.35947
            ],
            "text": "zur"
          },
          {
            "bbox": [
              132.9468,
              638.02707,
              146.3931,
              645.35947
            ],
            "text": "Zeit"
          },
          {
            "bbox": [
              151.10928,
              638.02707,
              197.49702,
              645.35947
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              202.2132,
              638.0191,
              232.36164,
              645.3515
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              237.07782,
              638.0191,
              246.53412,
              645.3515
            ],
            "text": "für"
          },
          {
            "bbox": [
              251.2503,
              638.0191,
              262.03926,
              645.3515
            ],
            "text": "die"
          },
          {
            "bbox": [
              266.75544,
              638.0191,
              289.80966,
              645.3515
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          63.64848,
          647.55919,
          201.23166,
          654.89159
        ],
        "id": "pdf-002-line-065",
        "source_page": 2,
        "text": "Abkommen gilt, gehören insbesondere",
        "words": [
          {
            "bbox": [
              63.64848,
              647.55919,
              104.56194,
              654.89159
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              106.78038,
              647.55919,
              119.63616,
              654.89159
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              121.8546,
              647.55919,
              150.97362,
              654.89159
            ],
            "text": "gehören"
          },
          {
            "bbox": [
              153.19206,
              647.55919,
              201.23166,
              654.89159
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          63.60858,
          671.56483,
          203.56182,
          678.89723
        ],
        "id": "pdf-002-line-068",
        "source_page": 2,
        "text": "a) in der Bundesrepublik Deutschland:",
        "words": [
          {
            "bbox": [
              63.60858,
              671.56483,
              69.96066,
              678.89723
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.33668,
              671.56483,
              82.54512,
              678.89723
            ],
            "text": "in"
          },
          {
            "bbox": [
              84.76356,
              671.56483,
              96.4383,
              678.89723
            ],
            "text": "der"
          },
          {
            "bbox": [
              98.65674,
              671.56483,
              154.38906,
              678.89723
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              156.6075,
              671.56483,
              203.56182,
              678.89723
            ],
            "text": "Deutschland:"
          }
        ]
      },
      {
        "bbox": [
          76.33668,
          686.04632,
          155.13918,
          693.37872
        ],
        "id": "pdf-002-line-070",
        "source_page": 2,
        "text": "die Einkommensteuer,",
        "words": [
          {
            "bbox": [
              76.33668,
              686.04632,
              87.12564,
              693.37872
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.34408,
              686.04632,
              155.13918,
              693.37872
            ],
            "text": "Einkommensteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.3686,
          695.57844,
          159.08928,
          702.91084
        ],
        "id": "pdf-002-line-072",
        "source_page": 2,
        "text": "die Körperschaftsteuer,",
        "words": [
          {
            "bbox": [
              76.3686,
              695.57844,
              87.15756,
              702.91084
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.376,
              695.57844,
              159.08928,
              702.91084
            ],
            "text": "Körperschaftsteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.35264,
          705.11056,
          159.64788,
          712.44296
        ],
        "id": "pdf-002-line-074",
        "source_page": 2,
        "text": "die Gewerbesteuer und",
        "words": [
          {
            "bbox": [
              76.35264,
              705.11056,
              87.1416,
              712.44296
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.36004,
              705.11056,
              143.8794,
              712.44296
            ],
            "text": "Gewerbesteuer"
          },
          {
            "bbox": [
              146.09784,
              705.11056,
              159.64788,
              712.44296
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.33668,
          714.65065,
          147.58212,
          721.98305
        ],
        "id": "pdf-002-line-076",
        "source_page": 2,
        "text": "die Vermögensteuer",
        "words": [
          {
            "bbox": [
              76.33668,
              714.65065,
              87.12564,
              721.98305
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.34408,
              714.65065,
              147.58212,
              721.98305
            ],
            "text": "Vermögensteuer"
          }
        ]
      },
      {
        "bbox": [
          76.3686,
          724.16683,
          243.86082,
          731.5072
        ],
        "id": "pdf-002-line-078",
        "source_page": 2,
        "text": "einschließlich der hierauf erhobenen Zuschläge",
        "words": [
          {
            "bbox": [
              76.3686,
              724.16683,
              124.0491,
              731.49923
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              126.26754,
              724.1748,
              137.94228,
              731.5072
            ],
            "text": "der"
          },
          {
            "bbox": [
              140.16072,
              724.1748,
              164.39598,
              731.5072
            ],
            "text": "hierauf"
          },
          {
            "bbox": [
              166.61442,
              724.1748,
              204.75084,
              731.5072
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              206.96928,
              724.1748,
              243.86082,
              731.5072
            ],
            "text": "Zuschläge"
          }
        ]
      },
      {
        "bbox": [
          76.32072,
          738.64832,
          252.01638,
          745.98869
        ],
        "id": "pdf-002-line-080",
        "source_page": 2,
        "text": "(im Folgenden als „deutsche Steuer“ bezeichnet);",
        "words": [
          {
            "bbox": [
              76.32072,
              738.65629,
              86.96604,
              745.98869
            ],
            "text": "(im"
          },
          {
            "bbox": [
              89.18448,
              738.65629,
              126.87402,
              745.98869
            ],
            "text": "Folgenden"
          },
          {
            "bbox": [
              129.09246,
              738.65629,
              139.13928,
              745.98869
            ],
            "text": "als"
          },
          {
            "bbox": [
              141.35772,
              738.65629,
              177.72258,
              745.98869
            ],
            "text": "„deutsche"
          },
          {
            "bbox": [
              179.94102,
              738.65629,
              206.65008,
              745.98869
            ],
            "text": "Steuer“"
          },
          {
            "bbox": [
              208.86852,
              738.64832,
              252.01638,
              745.98072
            ],
            "text": "bezeichnet);"
          }
        ]
      },
      {
        "bbox": [
          63.63252,
          753.12981,
          187.45818,
          760.47018
        ],
        "id": "pdf-002-line-082",
        "source_page": 2,
        "text": "b) in der Republik Aserbaidschan:",
        "words": [
          {
            "bbox": [
              63.63252,
              753.12981,
              70.43148,
              760.46221
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.36062,
              753.12981,
              82.56906,
              760.46221
            ],
            "text": "in"
          },
          {
            "bbox": [
              84.7875,
              753.12981,
              96.46224,
              760.46221
            ],
            "text": "der"
          },
          {
            "bbox": [
              98.68068,
              753.12981,
              130.01814,
              760.46221
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              132.18072,
              753.13778,
              187.45818,
              760.47018
            ],
            "text": "Aserbaidschan:"
          }
        ]
      },
      {
        "bbox": [
          76.35264,
          767.6113,
          226.60008,
          774.9437
        ],
        "id": "pdf-002-line-084",
        "source_page": 2,
        "text": "die Gewinnsteuer für juristische Personen,",
        "words": [
          {
            "bbox": [
              76.35264,
              767.6113,
              87.1416,
              774.9437
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.36004,
              767.6113,
              138.56472,
              774.9437
            ],
            "text": "Gewinnsteuer"
          },
          {
            "bbox": [
              140.78316,
              767.6113,
              150.19158,
              774.9437
            ],
            "text": "für"
          },
          {
            "bbox": [
              152.41002,
              767.6113,
              188.32002,
              774.9437
            ],
            "text": "juristische"
          },
          {
            "bbox": [
              190.53846,
              767.6113,
              226.60008,
              774.9437
            ],
            "text": "Personen,"
          }
        ]
      },
      {
        "bbox": [
          76.3686,
          777.14342,
          240.6369,
          784.47582
        ],
        "id": "pdf-002-line-086",
        "source_page": 2,
        "text": "die Einkommensteuer für natürliche Personen,",
        "words": [
          {
            "bbox": [
              76.3686,
              777.14342,
              87.15756,
              784.47582
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.376,
              777.14342,
              153.63894,
              784.47582
            ],
            "text": "Einkommensteuer"
          },
          {
            "bbox": [
              155.85738,
              777.14342,
              165.31368,
              784.47582
            ],
            "text": "für"
          },
          {
            "bbox": [
              167.53212,
              777.14342,
              202.4127,
              784.47582
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              204.63114,
              777.14342,
              240.6369,
              784.47582
            ],
            "text": "Personen,"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          82.0319,
          164.39598,
          89.3643
        ],
        "id": "pdf-003-line-003",
        "source_page": 3,
        "text": "die Vermögensteuer und",
        "words": [
          {
            "bbox": [
              77.3262,
              82.0319,
              88.11516,
              89.3643
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.3336,
              82.0319,
              148.57164,
              89.3643
            ],
            "text": "Vermögensteuer"
          },
          {
            "bbox": [
              150.79008,
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              164.39598,
              89.3643
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
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          134.80614,
          98.89642
        ],
        "id": "pdf-003-line-005",
        "source_page": 3,
        "text": "die Grundsteuer",
        "words": [
          {
            "bbox": [
              77.3661,
              91.56402,
              88.15506,
              98.89642
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.3735,
              91.56402,
              134.80614,
              98.89642
            ],
            "text": "Grundsteuer"
          }
        ]
      },
      {
        "bbox": [
          77.33418,
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          288.81216,
          114.02348
        ],
        "id": "pdf-003-line-007",
        "source_page": 3,
        "text": "(im Folgenden als „aserbaidschanische Steuer“ bezeichnet).",
        "words": [
          {
            "bbox": [
              77.33418,
              106.69108,
              87.9795,
              114.02348
            ],
            "text": "(im"
          },
          {
            "bbox": [
              89.75904,
              106.69108,
              127.44858,
              114.02348
            ],
            "text": "Folgenden"
          },
          {
            "bbox": [
              129.22812,
              106.69108,
              139.27494,
              114.02348
            ],
            "text": "als"
          },
          {
            "bbox": [
              141.05448,
              106.69108,
              215.35626,
              114.02348
            ],
            "text": "„aserbaidschanische"
          },
          {
            "bbox": [
              217.1358,
              106.69108,
              243.88476,
              114.02348
            ],
            "text": "Steuer“"
          },
          {
            "bbox": [
              245.6643,
              106.69108,
              288.81216,
              114.02348
            ],
            "text": "bezeichnet)."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-009",
        "source_page": 3,
        "text": "(4) Das Abkommen gilt auch für alle Steuern gleicher oder im",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.08824,
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              99.98142,
              129.15054
            ],
            "text": "Das"
          },
          {
            "bbox": [
              101.92056,
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              142.8819,
              129.15054
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              144.82104,
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              155.45838,
              129.15054
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              157.39752,
              121.81814,
              174.8418,
              129.15054
            ],
            "text": "auch"
          },
          {
            "bbox": [
              176.78094,
              121.81814,
              186.23724,
              129.15054
            ],
            "text": "für"
          },
          {
            "bbox": [
              188.17638,
              121.81814,
              200.29002,
              129.15054
            ],
            "text": "alle"
          },
          {
            "bbox": [
              202.22916,
              121.81814,
              230.1033,
              129.15054
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              232.04244,
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              260.11608,
              129.15054
            ],
            "text": "gleicher"
          },
          {
            "bbox": [
              262.05522,
              121.81814,
              278.31048,
              129.15054
            ],
            "text": "oder"
          },
          {
            "bbox": [
              280.24962,
              121.81814,
              288.82812,
              129.15054
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
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          138.68266
        ],
        "id": "pdf-003-line-011",
        "source_page": 3,
        "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des",
        "words": [
          {
            "bbox": [
              64.66194,
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              112.02324,
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            ],
            "text": "Wesentlichen"
          },
          {
            "bbox": [
              115.28706,
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            ],
            "text": "ähnlicher"
          },
          {
            "bbox": [
              150.91776,
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              163.47828,
              138.68266
            ],
            "text": "Art,"
          },
          {
            "bbox": [
              166.7421,
              131.35026,
              177.53106,
              138.68266
            ],
            "text": "die"
          },
          {
            "bbox": [
              180.79488,
              131.35026,
              198.23916,
              138.68266
            ],
            "text": "nach"
          },
          {
            "bbox": [
              201.50298,
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              213.17772,
              138.68266
            ],
            "text": "der"
          },
          {
            "bbox": [
              216.44154,
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            ],
            "text": "Unterzeichnung"
          },
          {
            "bbox": [
              275.79678,
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              138.68266
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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        ],
        "id": "pdf-003-line-013",
        "source_page": 3,
        "text": "Abkommens neben den bestehenden Steuern oder an deren",
        "words": [
          {
            "bbox": [
              64.638,
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              109.58934,
              148.21478
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              113.02872,
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              135.20514,
              148.21478
            ],
            "text": "neben"
          },
          {
            "bbox": [
              138.64452,
              140.88238,
              152.04294,
              148.21478
            ],
            "text": "den"
          },
          {
            "bbox": [
              155.48232,
              140.88238,
              201.90198,
              148.21478
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              205.34136,
              140.88238,
              233.27136,
              148.21478
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              236.71074,
              140.88238,
              252.966,
              148.21478
            ],
            "text": "oder"
          },
          {
            "bbox": [
              256.40538,
              140.88238,
              265.12752,
              148.21478
            ],
            "text": "an"
          },
          {
            "bbox": [
              268.5669,
              140.88238,
              288.78024,
              148.21478
            ],
            "text": "deren"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
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          157.75487
        ],
        "id": "pdf-003-line-015",
        "source_page": 3,
        "text": "Stelle erhoben werden. Die zuständigen Behörden der Vertrags-",
        "words": [
          {
            "bbox": [
              64.61406,
              150.4145,
              84.41244,
              157.7469
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              86.21592,
              150.4145,
              115.6302,
              157.7469
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              117.43368,
              150.4145,
              145.9542,
              157.7469
            ],
            "text": "werden."
          },
          {
            "bbox": [
              147.75768,
              150.4145,
              159.43242,
              157.7469
            ],
            "text": "Die"
          },
          {
            "bbox": [
              161.2359,
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              204.4875,
              157.7469
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              206.29098,
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              241.02792,
              157.75487
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              242.8314,
              150.42247,
              254.50614,
              157.75487
            ],
            "text": "der"
          },
          {
            "bbox": [
              256.30962,
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              157.75487
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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        ],
        "id": "pdf-003-line-017",
        "source_page": 3,
        "text": "staaten teilen einander die in ihren Steuergesetzen einge-",
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          {
            "bbox": [
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            ],
            "text": "staaten"
          },
          {
            "bbox": [
              96.01536,
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              115.07958,
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            ],
            "text": "teilen"
          },
          {
            "bbox": [
              120.18678,
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              151.07736,
              167.28699
            ],
            "text": "einander"
          },
          {
            "bbox": [
              156.18456,
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              166.97352,
              167.28699
            ],
            "text": "die"
          },
          {
            "bbox": [
              172.08072,
              159.95459,
              178.28916,
              167.28699
            ],
            "text": "in"
          },
          {
            "bbox": [
              183.39636,
              159.95459,
              200.80074,
              167.28699
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              205.90794,
              159.95459,
              261.24126,
              167.28699
            ],
            "text": "Steuergesetzen"
          },
          {
            "bbox": [
              266.34846,
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            ],
            "text": "einge-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-019",
        "source_page": 3,
        "text": "tretenen wesentlichen Änderungen mit.",
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          {
            "bbox": [
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            ],
            "text": "tretenen"
          },
          {
            "bbox": [
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              142.62654,
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            ],
            "text": "wesentlichen"
          },
          {
            "bbox": [
              144.84498,
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              188.30406,
              176.81114
            ],
            "text": "Änderungen"
          },
          {
            "bbox": [
              190.5225,
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              176.81114
            ],
            "text": "mit."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-022",
        "source_page": 3,
        "text": "Artikel 3",
        "words": [
          {
            "bbox": [
              161.08428,
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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              192.34194,
              211.09011
            ],
            "text": "3"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-025",
        "source_page": 3,
        "text": "Allgemeine Begriffsbestimmungen",
        "words": [
          {
            "bbox": [
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              153.51924,
              226.21717
            ],
            "text": "Allgemeine"
          },
          {
            "bbox": [
              155.73768,
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              242.08926,
              226.21717
            ],
            "text": "Begriffsbestimmungen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-027",
        "source_page": 3,
        "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang",
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          {
            "bbox": [
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              81.65934,
              241.31235
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.09622,
              233.97995,
              94.96998,
              241.31235
            ],
            "text": "Im"
          },
          {
            "bbox": [
              97.4757,
              233.97995,
              117.57732,
              241.31235
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              120.08304,
              233.97995,
              143.13726,
              241.31235
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              145.64298,
              233.97995,
              192.81276,
              241.31235
            ],
            "text": "Abkommens,"
          },
          {
            "bbox": [
              195.31848,
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              214.47048,
              241.31235
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              216.9762,
              233.97995,
              228.65094,
              241.31235
            ],
            "text": "der"
          },
          {
            "bbox": [
              231.15666,
              233.97995,
              288.82014,
              241.31235
            ],
            "text": "Zusammenhang"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-029",
        "source_page": 3,
        "text": "nichts anderes erfordert,",
        "words": [
          {
            "bbox": [
              64.65396,
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              86.08824,
              250.85244
            ],
            "text": "nichts"
          },
          {
            "bbox": [
              88.30668,
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              116.83518,
              250.85244
            ],
            "text": "anderes"
          },
          {
            "bbox": [
              118.98978,
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              151.79556,
              250.85244
            ],
            "text": "erfordert,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-031",
        "source_page": 3,
        "text": "a) bedeutet der Ausdruck „Bundesrepublik Deutschland“ das",
        "words": [
          {
            "bbox": [
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            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.35812,
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              111.9195,
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              123.59424,
              265.9795
            ],
            "text": "der"
          },
          {
            "bbox": [
              126.37128,
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            "text": "Deutschland“"
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            "text": "Hoheitsgebiet"
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            "text": "der"
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            "text": "Bundesrepublik"
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            "text": "sowie"
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        "text": "an das Küstenmeer angrenzende Gebiet des Meeres-",
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            "text": "an"
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            "text": "das"
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            "text": "angrenzende"
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            "text": "Gebiet"
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            "text": "des"
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            "text": "Meeres-"
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            "text": "bodens,"
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            "text": "des"
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            "text": "Meeresuntergrunds"
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            "text": "und"
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            "text": "der"
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            "text": "befind-"
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            "text": "Wassersäule,"
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            "text": "die"
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        "text": "land dort in Übereinstimmung mit dem Völkerrecht und den",
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            "text": "in"
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            "text": "Übereinstimmung"
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            "text": "mit"
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            "text": "dem"
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            "text": "Völkerrecht"
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            "text": "Rechtsvorschriften"
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            "text": "Rechte"
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            "text": "Hoheitsbefugnisse"
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            "text": "der"
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            "text": "Erforschung,"
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            "text": "Aus-"
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            "text": "der"
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        "text": "nicht lebenden natürlichen Ressourcen ausübt;",
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            "text": "nicht"
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        "text": "b) bedeutet der Ausdruck „Republik Aserbaidschan“ das",
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            "text": "bedeutet"
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            "text": "Aserbaidschan“"
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        "source_page": 3,
        "text": "Hoheitsgebiet der Republik Aserbaidschan, einschließlich",
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            "text": "Hoheitsgebiet"
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            "text": "der"
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            "text": "Republik"
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            "text": "Aserbaidschan,"
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            "text": "einschließlich"
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        "text": "des der Republik Aserbaidschan gehörenden Abschnittes",
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            "text": "des"
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            "text": "der"
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            "text": "Republik"
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            "text": "Aserbaidschan"
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            "text": "Abschnittes"
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        "text": "des Kaspischen Meeres und des Luftraumes oberhalb der",
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            "text": "des"
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            "text": "Kaspischen"
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            "text": "und"
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            "text": "des"
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            "text": "Luftraumes"
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            "text": "oberhalb"
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            "text": "der"
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        "text": "Republik Aserbaidschan, soweit die Republik Aserbai-",
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            "text": "Aserbaidschan,"
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            "text": "soweit"
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            "text": "die"
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            "text": "Republik"
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            "text": "Aserbai-"
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        "text": "dschan dort souveräne Rechte und Hoheitsbefugnisse in",
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            "text": "dschan"
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            "text": "dort"
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            "text": "souveräne"
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            "text": "Rechte"
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            "text": "und"
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            "text": "Hoheitsbefugnisse"
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            "text": "in"
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        "source_page": 3,
        "text": "Bezug auf den Meeresuntergrund, den Meeresboden und",
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            "text": "Bezug"
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            "text": "auf"
          },
          {
            "bbox": [
              117.93642,
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              131.3907,
              424.1043
            ],
            "text": "den"
          },
          {
            "bbox": [
              134.85402,
              416.7719,
              202.3329,
              424.1043
            ],
            "text": "Meeresuntergrund,"
          },
          {
            "bbox": [
              205.79622,
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              219.19464,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              222.65796,
              416.7719,
              271.73496,
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            ],
            "text": "Meeresboden"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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          288.78024,
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        ],
        "id": "pdf-003-line-065",
        "source_page": 3,
        "text": "die natürlichen Ressourcen ausübt, sowie jedes andere",
        "words": [
          {
            "bbox": [
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              88.1391,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              92.8473,
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              132.16476,
              433.63642
            ],
            "text": "natürlichen"
          },
          {
            "bbox": [
              136.83306,
              426.31199,
              179.10312,
              433.64439
            ],
            "text": "Ressourcen"
          },
          {
            "bbox": [
              183.81132,
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              210.42462,
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            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
              215.13282,
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              235.809,
              433.64439
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              240.5172,
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              259.58142,
              433.64439
            ],
            "text": "jedes"
          },
          {
            "bbox": [
              264.28962,
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              288.78024,
              433.64439
            ],
            "text": "andere"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
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          288.82014,
          443.18448
        ],
        "id": "pdf-003-line-067",
        "source_page": 3,
        "text": "Gebiet, welches in Übereinstimmung mit dem Völkerrecht",
        "words": [
          {
            "bbox": [
              77.3262,
              435.85208,
              103.18938,
              443.18448
            ],
            "text": "Gebiet,"
          },
          {
            "bbox": [
              106.51704,
              435.85208,
              135.6201,
              443.18448
            ],
            "text": "welches"
          },
          {
            "bbox": [
              138.94776,
              435.85208,
              145.1562,
              443.18448
            ],
            "text": "in"
          },
          {
            "bbox": [
              148.48386,
              435.85208,
              211.57374,
              443.18448
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              214.9014,
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              225.9936,
              443.18448
            ],
            "text": "mit"
          },
          {
            "bbox": [
              229.32126,
              435.85208,
              245.1456,
              443.18448
            ],
            "text": "dem"
          },
          {
            "bbox": [
              248.47326,
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              288.82014,
              443.18448
            ],
            "text": "Völkerrecht"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          452.7166
        ],
        "id": "pdf-003-line-069",
        "source_page": 3,
        "text": "und den innerstaatlichen Rechtsvorschriften der Republik",
        "words": [
          {
            "bbox": [
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              445.3842,
              90.972,
              452.7166
            ],
            "text": "und"
          },
          {
            "bbox": [
              94.6428,
              445.3842,
              108.09708,
              452.7166
            ],
            "text": "den"
          },
          {
            "bbox": [
              111.72,
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              167.88324,
              452.7166
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              171.55404,
              445.3842,
              238.4424,
              452.7166
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              242.1132,
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              253.78794,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              257.45874,
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              452.7166
            ],
            "text": "Republik"
          }
        ]
      },
      {
        "bbox": [
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          256.29366,
          462.24872
        ],
        "id": "pdf-003-line-071",
        "source_page": 3,
        "text": "Aserbaidschan als solches bestimmt ist oder wird;",
        "words": [
          {
            "bbox": [
              77.34216,
              454.91632,
              130.40118,
              462.24872
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              132.61962,
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              142.66644,
              462.24872
            ],
            "text": "als"
          },
          {
            "bbox": [
              144.84498,
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              172.18446,
              462.24075
            ],
            "text": "solches"
          },
          {
            "bbox": [
              174.4029,
              454.90835,
              207.82314,
              462.24075
            ],
            "text": "bestimmt"
          },
          {
            "bbox": [
              210.04158,
              454.90835,
              218.31684,
              462.24075
            ],
            "text": "ist"
          },
          {
            "bbox": [
              220.53528,
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              236.79054,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              239.00898,
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              256.29366,
              462.24075
            ],
            "text": "wird;"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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        ],
        "id": "pdf-003-line-074",
        "source_page": 3,
        "text": "c) bedeutet der Ausdruck „ein Vertragsstaat“ und „der andere",
        "words": [
          {
            "bbox": [
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              71.00604,
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            ],
            "text": "c)"
          },
          {
            "bbox": [
              77.3262,
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              109.11054,
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              111.49656,
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              123.1713,
              486.89993
            ],
            "text": "der"
          },
          {
            "bbox": [
              125.55732,
              479.56753,
              159.40848,
              486.89993
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              161.7945,
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            ],
            "text": "„ein"
          },
          {
            "bbox": [
              178.0737,
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              228.4275,
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            ],
            "text": "Vertragsstaat“"
          },
          {
            "bbox": [
              230.81352,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              246.80544,
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              261.87966,
              486.89993
            ],
            "text": "„der"
          },
          {
            "bbox": [
              264.26568,
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              486.89993
            ],
            "text": "andere"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-076",
        "source_page": 3,
        "text": "Vertragsstaat“ je nach dem Zusammenhang die Bundes-",
        "words": [
          {
            "bbox": [
              77.35014,
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              127.71192,
              496.44002
            ],
            "text": "Vertragsstaat“"
          },
          {
            "bbox": [
              131.52636,
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              137.58318,
              496.44002
            ],
            "text": "je"
          },
          {
            "bbox": [
              141.39762,
              489.10762,
              158.8419,
              496.44002
            ],
            "text": "nach"
          },
          {
            "bbox": [
              162.65634,
              489.10762,
              178.48068,
              496.44002
            ],
            "text": "dem"
          },
          {
            "bbox": [
              182.29512,
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              239.9586,
              496.44002
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              243.77304,
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              254.5221,
              496.44002
            ],
            "text": "die"
          },
          {
            "bbox": [
              258.33654,
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              288.78822,
              496.44002
            ],
            "text": "Bundes-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-078",
        "source_page": 3,
        "text": "republik Deutschland oder die Republik Aserbaidschan;",
        "words": [
          {
            "bbox": [
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              105.71904,
              505.97214
            ],
            "text": "republik"
          },
          {
            "bbox": [
              107.93748,
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              152.72922,
              505.97214
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              154.94766,
              498.63974,
              171.15504,
              505.97214
            ],
            "text": "oder"
          },
          {
            "bbox": [
              173.37348,
              498.63974,
              184.16244,
              505.97214
            ],
            "text": "die"
          },
          {
            "bbox": [
              186.38088,
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              217.71834,
              505.97214
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              219.93678,
              498.63974,
              275.21424,
              505.97214
            ],
            "text": "Aserbaidschan;"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          523.29892,
          288.80418,
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        ],
        "id": "pdf-003-line-081",
        "source_page": 3,
        "text": "d) bedeutet der Ausdruck „Person“ natürliche Personen,",
        "words": [
          {
            "bbox": [
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              523.29892,
              71.45292,
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            ],
            "text": "d)"
          },
          {
            "bbox": [
              77.38206,
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              109.11054,
              530.63132
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              115.38282,
              523.29892,
              127.05756,
              530.63132
            ],
            "text": "der"
          },
          {
            "bbox": [
              133.32984,
              523.29892,
              167.181,
              530.63132
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              173.45328,
              523.29892,
              205.37328,
              530.63132
            ],
            "text": "„Person“"
          },
          {
            "bbox": [
              211.64556,
              523.29892,
              246.47028,
              530.63132
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              252.74256,
              523.29892,
              288.80418,
              530.63132
            ],
            "text": "Personen,"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
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          279.44364,
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        ],
        "id": "pdf-003-line-083",
        "source_page": 3,
        "text": "Gesellschaften und alle anderen Personenvereinigungen;",
        "words": [
          {
            "bbox": [
              77.35014,
              532.83901,
              130.10592,
              540.17141
            ],
            "text": "Gesellschaften"
          },
          {
            "bbox": [
              132.32436,
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              145.88238,
              540.17141
            ],
            "text": "und"
          },
          {
            "bbox": [
              148.10082,
              532.83901,
              160.21446,
              540.17141
            ],
            "text": "alle"
          },
          {
            "bbox": [
              162.4329,
              532.83901,
              191.40828,
              540.17141
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              193.62672,
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            ],
            "text": "Personenvereinigungen;"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          547.96607,
          288.82014,
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        ],
        "id": "pdf-003-line-085",
        "source_page": 3,
        "text": "e) bedeutet der Ausdruck „Gesellschaft“ eine juristische Per-",
        "words": [
          {
            "bbox": [
              64.60608,
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              70.95816,
              555.29847
            ],
            "text": "e)"
          },
          {
            "bbox": [
              77.33418,
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              109.11852,
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              112.03122,
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              123.70596,
              555.29847
            ],
            "text": "der"
          },
          {
            "bbox": [
              126.61866,
              547.96607,
              160.46982,
              555.29847
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              163.38252,
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              214.17522,
              555.29847
            ],
            "text": "„Gesellschaft“"
          },
          {
            "bbox": [
              217.08792,
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              231.86688,
              555.30644
            ],
            "text": "eine"
          },
          {
            "bbox": [
              234.77958,
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              270.68958,
              555.30644
            ],
            "text": "juristische"
          },
          {
            "bbox": [
              273.60228,
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              288.82014,
              555.30644
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
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        ],
        "id": "pdf-003-line-087",
        "source_page": 3,
        "text": "son oder einen Rechtsträger, der für die Besteuerung wie",
        "words": [
          {
            "bbox": [
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              90.3336,
              564.83856
            ],
            "text": "son"
          },
          {
            "bbox": [
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              109.86864,
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            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einen"
          },
          {
            "bbox": [
              135.64404,
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              183.08514,
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            ],
            "text": "Rechtsträger,"
          },
          {
            "bbox": [
              186.36492,
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              198.03966,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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              210.71988,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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              224.78862,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              273.44268,
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              276.72246,
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            ],
            "text": "wie"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-089",
        "source_page": 3,
        "text": "eine juristische Person behandelt wird;",
        "words": [
          {
            "bbox": [
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              92.15304,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "juristische"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "behandelt"
          },
          {
            "bbox": [
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            "text": "wird;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-091",
        "source_page": 3,
        "text": "f)",
        "words": [
          {
            "bbox": [
              64.64598,
              582.15737,
              69.07488,
              589.48977
            ],
            "text": "f)"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-092",
        "source_page": 3,
        "text": "bedeuten die Ausdrücke „Unternehmen eines Vertrags-",
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          {
            "bbox": [
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              111.02574,
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            ],
            "text": "bedeuten"
          },
          {
            "bbox": [
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              126.9618,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              582.15737,
              170.24532,
              589.48977
            ],
            "text": "Ausdrücke"
          },
          {
            "bbox": [
              175.39242,
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              227.27838,
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            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
              232.42548,
              582.15737,
              251.13858,
              589.48977
            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-094",
        "source_page": 3,
        "text": "staats“ und „Unternehmen des anderen Vertragsstaats“, je",
        "words": [
          {
            "bbox": [
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              591.69746,
              102.31956,
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            ],
            "text": "staats“"
          },
          {
            "bbox": [
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              118.6626,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              121.39974,
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              173.2458,
              599.02986
            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
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              188.99034,
              599.02986
            ],
            "text": "des"
          },
          {
            "bbox": [
              191.72748,
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              220.70286,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              223.44,
              591.69746,
              279.98628,
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            ],
            "text": "Vertragsstaats“,"
          },
          {
            "bbox": [
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              288.78024,
              599.02986
            ],
            "text": "je"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-096",
        "source_page": 3,
        "text": "nachdem, ein Unternehmen, das von einer in einem Ver-",
        "words": [
          {
            "bbox": [
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              112.81326,
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            ],
            "text": "nachdem,"
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          {
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            "text": "ein"
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          {
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            "text": "Unternehmen,"
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          {
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            "text": "das"
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          {
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            "text": "von"
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          {
            "bbox": [
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            "text": "einer"
          },
          {
            "bbox": [
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            "text": "in"
          },
          {
            "bbox": [
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            "text": "einem"
          },
          {
            "bbox": [
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            "text": "Ver-"
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        ]
      },
      {
        "bbox": [
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        "source_page": 3,
        "text": "tragsstaat ansässigen Person betrieben wird, oder ein",
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          {
            "bbox": [
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          },
          {
            "bbox": [
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            ],
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          {
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            ],
            "text": "Person"
          },
          {
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            "text": "betrieben"
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          {
            "bbox": [
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            "text": "wird,"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "ein"
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        ]
      },
      {
        "bbox": [
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        "source_page": 3,
        "text": "Unternehmen, das von einer im anderen Vertragsstaat",
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          {
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          {
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            "text": "das"
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          {
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            ],
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          {
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            ],
            "text": "einer"
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          {
            "bbox": [
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            "text": "im"
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          {
            "bbox": [
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      },
      {
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        "source_page": 3,
        "text": "ansässigen Person betrieben wird;",
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          {
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        ]
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      {
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        "text": "g) bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-",
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          {
            "bbox": [
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            "text": "g)"
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            "text": "bedeutet"
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            "text": "der"
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            "text": "Ausdruck"
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            "text": "„internationaler"
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            "text": "Verkehr“"
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            "text": "jede"
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            "bbox": [
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            "text": "Beför-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-107",
        "source_page": 3,
        "text": "derung mit einem Seeschiff oder Luftfahrzeug, das von",
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          {
            "bbox": [
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            "text": "derung"
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            "text": "mit"
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            "text": "einem"
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            "text": "Seeschiff"
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            "text": "oder"
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            "text": "Luftfahrzeug,"
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        "text": "einem Unternehmen eines Vertragsstaats betrieben wird, es",
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            "text": "eines"
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            "text": "betrieben"
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            "text": "wird,"
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        "text": "lich zwischen Orten im anderen Vertragsstaat betrieben;",
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            "text": "lich"
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            "text": "zwischen"
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            "text": "bedeutet"
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            "text": "der"
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        "text": "aa) in Bezug auf die Bundesrepublik Deutschland",
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          {
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            "text": "in"
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            "text": "Bezug"
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            "text": "die"
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        ]
      },
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        "text": "alle Deutschen im Sinne des Grundgesetzes der",
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          {
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            "text": "Deutschen"
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            ],
            "text": "im"
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        "text": "Personen, Personengesellschaften und anderen Per-",
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            "text": "Per-"
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        "text": "sonenvereinigungen, die nach dem in der Bundes-",
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            "text": "die"
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            ],
            "text": "nach"
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            "text": "dem"
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            "text": "in"
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            ],
            "text": "der"
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            "text": "Bundes-"
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        ]
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        "source_page": 4,
        "text": "republik Deutschland geltenden Recht errichtet worden",
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          {
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            "text": "geltenden"
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            "text": "Recht"
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          {
            "bbox": [
              231.00504,
              91.56402,
              260.41134,
              98.89642
            ],
            "text": "errichtet"
          },
          {
            "bbox": [
              262.2228,
              91.56402,
              288.78024,
              98.89642
            ],
            "text": "worden"
          }
        ]
      },
      {
        "bbox": [
          94.29168,
          101.09614,
          111.4407,
          108.42854
        ],
        "id": "pdf-004-line-007",
        "source_page": 4,
        "text": "sind;",
        "words": [
          {
            "bbox": [
              94.29168,
              101.09614,
              111.4407,
              108.42854
            ],
            "text": "sind;"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          116.59779,
          240.42144,
          123.93816
        ],
        "id": "pdf-004-line-009",
        "source_page": 4,
        "text": "bb) in Bezug auf die Republik Aserbaidschan",
        "words": [
          {
            "bbox": [
              77.34216,
              116.60576,
              88.87326,
              123.93816
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              94.31562,
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              100.52406,
              123.93816
            ],
            "text": "in"
          },
          {
            "bbox": [
              102.7425,
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              125.34186,
              123.93816
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              127.5603,
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              138.64452,
              123.93816
            ],
            "text": "auf"
          },
          {
            "bbox": [
              140.86296,
              116.60576,
              151.65192,
              123.93816
            ],
            "text": "die"
          },
          {
            "bbox": [
              153.87036,
              116.60576,
              185.14398,
              123.93816
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              187.36242,
              116.59779,
              240.42144,
              123.93019
            ],
            "text": "Aserbaidschan"
          }
        ]
      },
      {
        "bbox": [
          94.31562,
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          139.42387
        ],
        "id": "pdf-004-line-011",
        "source_page": 4,
        "text": "alle natürlichen Personen, die die aserbaidschanische",
        "words": [
          {
            "bbox": [
              94.31562,
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              106.42926,
              139.42387
            ],
            "text": "alle"
          },
          {
            "bbox": [
              109.34196,
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              148.65942,
              139.42387
            ],
            "text": "natürlichen"
          },
          {
            "bbox": [
              151.52424,
              132.09147,
              187.58586,
              139.42387
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              190.49856,
              132.09147,
              201.28752,
              139.42387
            ],
            "text": "die"
          },
          {
            "bbox": [
              204.20022,
              132.09147,
              214.98918,
              139.42387
            ],
            "text": "die"
          },
          {
            "bbox": [
              217.90188,
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              288.78024,
              139.42387
            ],
            "text": "aserbaidschanische"
          }
        ]
      },
      {
        "bbox": [
          94.29168,
          141.63156,
          288.81216,
          148.96396
        ],
        "id": "pdf-004-line-013",
        "source_page": 4,
        "text": "Staatsangehörigkeit besitzen sowie alle juristischen",
        "words": [
          {
            "bbox": [
              94.29168,
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              165.37752,
              148.96396
            ],
            "text": "Staatsangehörigkeit"
          },
          {
            "bbox": [
              170.50068,
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              148.96396
            ],
            "text": "besitzen"
          },
          {
            "bbox": [
              205.42914,
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              226.10532,
              148.96396
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              231.22848,
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              243.34212,
              148.96396
            ],
            "text": "alle"
          },
          {
            "bbox": [
              248.46528,
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              288.81216,
              148.96396
            ],
            "text": "juristischen"
          }
        ]
      },
      {
        "bbox": [
          94.3236,
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          288.78822,
          158.49608
        ],
        "id": "pdf-004-line-015",
        "source_page": 4,
        "text": "Personen, Personengesellschaften und anderen Per-",
        "words": [
          {
            "bbox": [
              94.3236,
              151.16368,
              130.38522,
              158.49608
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              134.23158,
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              219.35424,
              158.49608
            ],
            "text": "Personengesellschaften"
          },
          {
            "bbox": [
              223.24848,
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              236.85438,
              158.49608
            ],
            "text": "und"
          },
          {
            "bbox": [
              240.74862,
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              269.67612,
              158.49608
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              273.57036,
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              288.78822,
              158.49608
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          94.29966,
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          288.82014,
          168.0282
        ],
        "id": "pdf-004-line-017",
        "source_page": 4,
        "text": "sonenvereinigungen, die nach dem in der Republik",
        "words": [
          {
            "bbox": [
              94.29966,
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              168.0588,
              168.0282
            ],
            "text": "sonenvereinigungen,"
          },
          {
            "bbox": [
              172.6473,
              160.6958,
              183.43626,
              168.0282
            ],
            "text": "die"
          },
          {
            "bbox": [
              188.02476,
              160.6958,
              205.42116,
              168.0282
            ],
            "text": "nach"
          },
          {
            "bbox": [
              210.00966,
              160.68783,
              225.834,
              168.02023
            ],
            "text": "dem"
          },
          {
            "bbox": [
              230.4225,
              160.68783,
              236.63094,
              168.02023
            ],
            "text": "in"
          },
          {
            "bbox": [
              241.21944,
              160.68783,
              252.89418,
              168.02023
            ],
            "text": "der"
          },
          {
            "bbox": [
              257.48268,
              160.68783,
              288.82014,
              168.02023
            ],
            "text": "Republik"
          }
        ]
      },
      {
        "bbox": [
          94.33158,
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          287.83062,
          177.56032
        ],
        "id": "pdf-004-line-019",
        "source_page": 4,
        "text": "Aserbaidschan geltenden Recht errichtet worden sind;",
        "words": [
          {
            "bbox": [
              94.33158,
              170.22792,
              147.32676,
              177.56032
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              149.5452,
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              184.87266,
              177.56032
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              187.0911,
              170.22792,
              208.0785,
              177.56032
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              210.29694,
              170.22792,
              239.70324,
              177.56032
            ],
            "text": "errichtet"
          },
          {
            "bbox": [
              241.92168,
              170.22792,
              268.46316,
              177.56032
            ],
            "text": "worden"
          },
          {
            "bbox": [
              270.6816,
              170.22792,
              287.83062,
              177.56032
            ],
            "text": "sind;"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          185.72957,
          68.45244,
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        ],
        "id": "pdf-004-line-022",
        "source_page": 4,
        "text": "i)",
        "words": [
          {
            "bbox": [
              64.61406,
              185.72957,
              68.45244,
              193.06197
            ],
            "text": "i)"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
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          239.43192,
          193.06197
        ],
        "id": "pdf-004-line-021",
        "source_page": 4,
        "text": "bedeutet der Ausdruck „zuständige Behörde“",
        "words": [
          {
            "bbox": [
              77.34216,
              185.72957,
              109.1265,
              193.06197
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              111.34494,
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              123.01968,
              193.06197
            ],
            "text": "der"
          },
          {
            "bbox": [
              125.23812,
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              159.08928,
              193.06197
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              161.30772,
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              193.06197
            ],
            "text": "„zuständige"
          },
          {
            "bbox": [
              205.73238,
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              239.43192,
              193.054
            ],
            "text": "Behörde“"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
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          288.82014,
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        ],
        "id": "pdf-004-line-026",
        "source_page": 4,
        "text": "aa) in der Bundesrepublik Deutschland das Bundes-",
        "words": [
          {
            "bbox": [
              77.35812,
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              87.99546,
              208.56362
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              94.3236,
              201.23122,
              100.53204,
              208.56362
            ],
            "text": "in"
          },
          {
            "bbox": [
              107.06766,
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              118.7424,
              208.56362
            ],
            "text": "der"
          },
          {
            "bbox": [
              125.27802,
              201.23122,
              180.96246,
              208.56362
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              187.49808,
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              232.28982,
              208.56362
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              238.82544,
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              251.83284,
              208.56362
            ],
            "text": "das"
          },
          {
            "bbox": [
              258.36846,
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              208.56362
            ],
            "text": "Bundes-"
          }
        ]
      },
      {
        "bbox": [
          94.29168,
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          288.7962,
          218.10371
        ],
        "id": "pdf-004-line-028",
        "source_page": 4,
        "text": "ministerium der Finanzen oder die Behörde, an die es",
        "words": [
          {
            "bbox": [
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              135.5403,
              218.10371
            ],
            "text": "ministerium"
          },
          {
            "bbox": [
              138.31734,
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              149.99208,
              218.10371
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.76912,
              210.77131,
              184.83276,
              218.10371
            ],
            "text": "Finanzen"
          },
          {
            "bbox": [
              187.6098,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              206.6421,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              220.16022,
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              252.67872,
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            ],
            "text": "Behörde,"
          },
          {
            "bbox": [
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              264.1779,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              266.95494,
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              277.7439,
              218.10371
            ],
            "text": "die"
          },
          {
            "bbox": [
              280.52094,
              210.77131,
              288.7962,
              218.10371
            ],
            "text": "es"
          }
        ]
      },
      {
        "bbox": [
          94.30764,
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          203.63364,
          227.63583
        ],
        "id": "pdf-004-line-029",
        "source_page": 4,
        "text": "seine Befugnisse delegiert hat;",
        "words": [
          {
            "bbox": [
              94.30764,
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              113.0766,
              227.63583
            ],
            "text": "seine"
          },
          {
            "bbox": [
              115.29504,
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              154.85988,
              227.63583
            ],
            "text": "Befugnisse"
          },
          {
            "bbox": [
              157.07832,
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              227.63583
            ],
            "text": "delegiert"
          },
          {
            "bbox": [
              190.17936,
              220.30343,
              203.63364,
              227.63583
            ],
            "text": "hat;"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
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        ],
        "id": "pdf-004-line-032",
        "source_page": 4,
        "text": "bb) in der Republik Aserbaidschan das Finanzministerium",
        "words": [
          {
            "bbox": [
              77.35014,
              235.81305,
              88.88124,
              243.14545
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              94.3236,
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              100.53204,
              243.14545
            ],
            "text": "in"
          },
          {
            "bbox": [
              103.46868,
              235.81305,
              115.14342,
              243.14545
            ],
            "text": "der"
          },
          {
            "bbox": [
              118.08006,
              235.81305,
              149.36964,
              243.14545
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              152.30628,
              235.81305,
              205.3653,
              243.14545
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              208.30194,
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              221.30934,
              243.14545
            ],
            "text": "das"
          },
          {
            "bbox": [
              224.24598,
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              288.78024,
              243.14545
            ],
            "text": "Finanzministerium"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-034",
        "source_page": 4,
        "text": "und das Steuerministerium.",
        "words": [
          {
            "bbox": [
              94.29168,
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              107.89758,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              110.11602,
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              123.12342,
              252.66163
            ],
            "text": "das"
          },
          {
            "bbox": [
              125.34186,
              245.32923,
              192.1584,
              252.66163
            ],
            "text": "Steuerministerium."
          }
        ]
      },
      {
        "bbox": [
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          288.78822,
          268.17125
        ],
        "id": "pdf-004-line-036",
        "source_page": 4,
        "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-",
        "words": [
          {
            "bbox": [
              73.12872,
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              81.65136,
              268.17125
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.08824,
              260.83885,
              97.61136,
              268.17125
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              101.17044,
              260.83885,
              112.84518,
              268.17125
            ],
            "text": "der"
          },
          {
            "bbox": [
              116.40426,
              260.83885,
              158.96958,
              268.17125
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              162.52866,
              260.83885,
              175.53606,
              268.17125
            ],
            "text": "des"
          },
          {
            "bbox": [
              179.09514,
              260.83885,
              224.04648,
              268.17125
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              227.56566,
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              247.97052,
              268.17125
            ],
            "text": "durch"
          },
          {
            "bbox": [
              251.5296,
              260.83885,
              270.74544,
              268.17125
            ],
            "text": "einen"
          },
          {
            "bbox": [
              274.30452,
              260.83885,
              288.78822,
              268.17125
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-038",
        "source_page": 4,
        "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes",
        "words": [
          {
            "bbox": [
              64.61406,
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              100.2288,
              277.70337
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              106.34148,
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              119.79576,
              277.70337
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              125.90844,
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              145.0764,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              151.18908,
              270.37097,
              162.86382,
              277.70337
            ],
            "text": "der"
          },
          {
            "bbox": [
              168.9765,
              270.37097,
              226.63998,
              277.70337
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              232.75266,
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              254.18694,
              277.70337
            ],
            "text": "nichts"
          },
          {
            "bbox": [
              260.29962,
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              288.78024,
              277.70337
            ],
            "text": "anderes"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-040",
        "source_page": 4,
        "text": "erfordert, jeder im Abkommen nicht definierte Ausdruck die",
        "words": [
          {
            "bbox": [
              64.61406,
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              97.41984,
              287.23549
            ],
            "text": "erfordert,"
          },
          {
            "bbox": [
              101.56146,
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              119.29302,
              287.23549
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              123.43464,
              279.90309,
              132.01314,
              287.23549
            ],
            "text": "im"
          },
          {
            "bbox": [
              136.15476,
              279.90309,
              177.1161,
              287.23549
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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              198.65412,
              287.23549
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              202.79574,
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              235.89678,
              287.23549
            ],
            "text": "definierte"
          },
          {
            "bbox": [
              240.0384,
              279.90309,
              273.88956,
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              278.03118,
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              287.23549
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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          288.80418,
          296.77558
        ],
        "id": "pdf-004-line-042",
        "source_page": 4,
        "text": "Bedeutung, die ihm im Anwendungszeitraum nach dem Recht",
        "words": [
          {
            "bbox": [
              64.65396,
              289.44318,
              105.99036,
              296.77558
            ],
            "text": "Bedeutung,"
          },
          {
            "bbox": [
              108.71952,
              289.44318,
              119.50848,
              296.77558
            ],
            "text": "die"
          },
          {
            "bbox": [
              122.23764,
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              135.25302,
              296.77558
            ],
            "text": "ihm"
          },
          {
            "bbox": [
              137.98218,
              289.44318,
              146.56068,
              296.77558
            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Anwendungszeitraum"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              249.26328,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-044",
        "source_page": 4,
        "text": "dieses Staates über die Steuern zukommt, für die das",
        "words": [
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
              127.42464,
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            ],
            "text": "über"
          },
          {
            "bbox": [
              149.81652,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              166.94958,
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              194.87958,
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              201.22368,
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              236.55912,
              306.29973
            ],
            "text": "zukommt,"
          },
          {
            "bbox": [
              242.90322,
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              252.35952,
              306.29973
            ],
            "text": "für"
          },
          {
            "bbox": [
              258.70362,
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              269.49258,
              306.29973
            ],
            "text": "die"
          },
          {
            "bbox": [
              275.83668,
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            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-046",
        "source_page": 4,
        "text": "Abkommen gilt, wobei die Bedeutung nach dem in diesem",
        "words": [
          {
            "bbox": [
              64.61406,
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              105.5754,
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              126.85806,
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              148.27638,
              315.83185
            ],
            "text": "wobei"
          },
          {
            "bbox": [
              152.48982,
              308.49945,
              163.27878,
              315.83185
            ],
            "text": "die"
          },
          {
            "bbox": [
              167.49222,
              308.49945,
              206.61018,
              315.83185
            ],
            "text": "Bedeutung"
          },
          {
            "bbox": [
              210.82362,
              308.49945,
              228.2679,
              315.83185
            ],
            "text": "nach"
          },
          {
            "bbox": [
              232.48134,
              308.49945,
              248.30568,
              315.83185
            ],
            "text": "dem"
          },
          {
            "bbox": [
              252.51912,
              308.49945,
              258.72756,
              315.83185
            ],
            "text": "in"
          },
          {
            "bbox": [
              262.941,
              308.49945,
              288.81216,
              315.83185
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          288.7962,
          325.36397
        ],
        "id": "pdf-004-line-048",
        "source_page": 4,
        "text": "Staat anzuwendenden Steuerrecht den Vorrang vor einer",
        "words": [
          {
            "bbox": [
              64.64598,
              318.03157,
              83.41494,
              325.36397
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              89.36004,
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              147.97314,
              325.36397
            ],
            "text": "anzuwendenden"
          },
          {
            "bbox": [
              153.91824,
              318.03157,
              195.30252,
              325.36397
            ],
            "text": "Steuerrecht"
          },
          {
            "bbox": [
              201.24762,
              318.03157,
              214.7019,
              325.36397
            ],
            "text": "den"
          },
          {
            "bbox": [
              220.647,
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              248.28174,
              325.36397
            ],
            "text": "Vorrang"
          },
          {
            "bbox": [
              254.18694,
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              265.4148,
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            ],
            "text": "vor"
          },
          {
            "bbox": [
              271.3599,
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              288.7962,
              325.36397
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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        ],
        "id": "pdf-004-line-050",
        "source_page": 4,
        "text": "Bedeutung hat, die der Ausdruck nach anderem Recht dieses",
        "words": [
          {
            "bbox": [
              64.63002,
              327.57166,
              103.80384,
              334.90406
            ],
            "text": "Bedeutung"
          },
          {
            "bbox": [
              106.6128,
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              120.06708,
              334.90406
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              122.87604,
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              133.665,
              334.90406
            ],
            "text": "die"
          },
          {
            "bbox": [
              136.47396,
              327.57166,
              148.1487,
              334.90406
            ],
            "text": "der"
          },
          {
            "bbox": [
              150.95766,
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              184.76094,
              334.90406
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              187.5699,
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              205.01418,
              334.91203
            ],
            "text": "nach"
          },
          {
            "bbox": [
              207.82314,
              327.57963,
              239.16858,
              334.91203
            ],
            "text": "anderem"
          },
          {
            "bbox": [
              241.97754,
              327.57963,
              262.96494,
              334.91203
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              265.7739,
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              334.91203
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          337.10378,
          107.32302,
          344.43618
        ],
        "id": "pdf-004-line-052",
        "source_page": 4,
        "text": "Staates hat.",
        "words": [
          {
            "bbox": [
              64.60608,
              337.10378,
              91.6503,
              344.43618
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              93.86874,
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              107.32302,
              344.43618
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          161.06034,
          381.63217,
          192.37386,
          388.98848
        ],
        "id": "pdf-004-line-056",
        "source_page": 4,
        "text": "Artikel 4",
        "words": [
          {
            "bbox": [
              161.06034,
              381.63217,
              185.71854,
              388.98848
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              187.93698,
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              192.37386,
              388.98848
            ],
            "text": "4"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-058",
        "source_page": 4,
        "text": "Ansässige Person",
        "words": [
          {
            "bbox": [
              142.6026,
              397.13382,
              181.75248,
              404.49013
            ],
            "text": "Ansässige"
          },
          {
            "bbox": [
              183.97092,
              397.13382,
              210.82362,
              404.49013
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-060",
        "source_page": 4,
        "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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              94.97796,
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            ],
            "text": "Im"
          },
          {
            "bbox": [
              99.72606,
              412.63547,
              119.82768,
              419.96787
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              124.57578,
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              147.63,
              419.96787
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              152.3781,
              412.63547,
              197.32944,
              419.96787
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              202.0137,
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              233.79804,
              419.95193
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              238.54614,
              412.61953,
              250.22088,
              419.95193
            ],
            "text": "der"
          },
          {
            "bbox": [
              254.96898,
              412.61953,
              288.82014,
              419.95193
            ],
            "text": "Ausdruck"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          422.15962,
          288.7962,
          429.49999
        ],
        "id": "pdf-004-line-062",
        "source_page": 4,
        "text": "„eine in einem Vertragsstaat ansässige Person“ eine Person, die",
        "words": [
          {
            "bbox": [
              64.65396,
              422.15962,
              82.8324,
              429.49202
            ],
            "text": "„eine"
          },
          {
            "bbox": [
              84.61194,
              422.15962,
              90.82038,
              429.49202
            ],
            "text": "in"
          },
          {
            "bbox": [
              92.59992,
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              114.12198,
              429.49202
            ],
            "text": "einem"
          },
          {
            "bbox": [
              115.90152,
              422.16759,
              162.89574,
              429.49999
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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              200.29002,
              429.49999
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              202.06956,
              422.16759,
              230.55018,
              429.49999
            ],
            "text": "Person“"
          },
          {
            "bbox": [
              232.32972,
              422.16759,
              247.10868,
              429.49999
            ],
            "text": "eine"
          },
          {
            "bbox": [
              248.88822,
              422.16759,
              276.2277,
              429.49999
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              278.00724,
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              288.7962,
              429.49999
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          431.68377,
          288.78822,
          439.02414
        ],
        "id": "pdf-004-line-064",
        "source_page": 4,
        "text": "nach dem Recht dieses Staates dort aufgrund ihres Wohn-",
        "words": [
          {
            "bbox": [
              64.63002,
              431.68377,
              82.0743,
              439.01617
            ],
            "text": "nach"
          },
          {
            "bbox": [
              86.19996,
              431.68377,
              102.0243,
              439.01617
            ],
            "text": "dem"
          },
          {
            "bbox": [
              106.14996,
              431.68377,
              127.13736,
              439.01617
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              131.20716,
              431.69174,
              154.26138,
              439.02414
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              158.38704,
              431.69174,
              185.43126,
              439.02414
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              189.55692,
              431.69174,
              204.04062,
              439.02414
            ],
            "text": "dort"
          },
          {
            "bbox": [
              208.16628,
              431.69174,
              240.09426,
              439.02414
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              244.21992,
              431.69174,
              261.16944,
              439.02414
            ],
            "text": "ihres"
          },
          {
            "bbox": [
              265.2951,
              431.69174,
              288.78822,
              439.02414
            ],
            "text": "Wohn-"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
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          288.81216,
          448.56423
        ],
        "id": "pdf-004-line-066",
        "source_page": 4,
        "text": "sitzes, ihres ständigen Aufenthalts, des Ortes ihrer Regis-",
        "words": [
          {
            "bbox": [
              64.61406,
              441.23183,
              87.21342,
              448.56423
            ],
            "text": "sitzes,"
          },
          {
            "bbox": [
              92.3286,
              441.23183,
              109.326,
              448.56423
            ],
            "text": "ihres"
          },
          {
            "bbox": [
              114.44118,
              441.23183,
              149.47338,
              448.56423
            ],
            "text": "ständigen"
          },
          {
            "bbox": [
              154.58856,
              441.23183,
              196.97034,
              448.56423
            ],
            "text": "Aufenthalts,"
          },
          {
            "bbox": [
              202.08552,
              441.23183,
              215.09292,
              448.56423
            ],
            "text": "des"
          },
          {
            "bbox": [
              220.2081,
              441.23183,
              239.7192,
              448.56423
            ],
            "text": "Ortes"
          },
          {
            "bbox": [
              244.83438,
              441.23183,
              260.49912,
              448.56423
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              265.6143,
              441.23183,
              288.81216,
              448.56423
            ],
            "text": "Regis-"
          }
        ]
      },
      {
        "bbox": [
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          458.09635
        ],
        "id": "pdf-004-line-068",
        "source_page": 4,
        "text": "trierung, des Ortes ihrer Geschäftsleitung oder eines anderen",
        "words": [
          {
            "bbox": [
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              450.76395,
              94.164,
              458.09635
            ],
            "text": "trierung,"
          },
          {
            "bbox": [
              97.37994,
              450.76395,
              110.38734,
              458.09635
            ],
            "text": "des"
          },
          {
            "bbox": [
              113.60328,
              450.76395,
              133.11438,
              458.09635
            ],
            "text": "Ortes"
          },
          {
            "bbox": [
              136.33032,
              450.76395,
              151.99506,
              458.09635
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              155.211,
              450.76395,
              215.16474,
              458.09635
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              218.38068,
              450.76395,
              234.63594,
              458.09635
            ],
            "text": "oder"
          },
          {
            "bbox": [
              237.85188,
              450.76395,
              256.62084,
              458.09635
            ],
            "text": "eines"
          },
          {
            "bbox": [
              259.83678,
              450.76395,
              288.81216,
              458.09635
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          467.62847
        ],
        "id": "pdf-004-line-070",
        "source_page": 4,
        "text": "ähnlichen Merkmals steuerpflichtig ist, und umfasst auch",
        "words": [
          {
            "bbox": [
              64.64598,
              460.29607,
              98.74452,
              467.62847
            ],
            "text": "ähnlichen"
          },
          {
            "bbox": [
              104.56194,
              460.2881,
              139.4505,
              467.6205
            ],
            "text": "Merkmals"
          },
          {
            "bbox": [
              145.26792,
              460.2881,
              195.66162,
              467.6205
            ],
            "text": "steuerpflichtig"
          },
          {
            "bbox": [
              201.47904,
              460.2881,
              211.92486,
              467.6205
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              217.74228,
              460.2881,
              231.34818,
              467.6205
            ],
            "text": "und"
          },
          {
            "bbox": [
              237.1656,
              460.2881,
              265.55046,
              467.6205
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              271.36788,
              460.2881,
              288.81216,
              467.6205
            ],
            "text": "auch"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          288.80418,
          477.16059
        ],
        "id": "pdf-004-line-072",
        "source_page": 4,
        "text": "diesen Staat, seine Länder und ihre Gebietskörperschaften. Der",
        "words": [
          {
            "bbox": [
              64.64598,
              469.82022,
              88.14708,
              477.15262
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              90.07824,
              469.82022,
              111.06564,
              477.15262
            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              112.9968,
              469.82022,
              131.70192,
              477.15262
            ],
            "text": "seine"
          },
          {
            "bbox": [
              133.63308,
              469.82819,
              158.46684,
              477.16059
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              160.398,
              469.82819,
              174.0039,
              477.16059
            ],
            "text": "und"
          },
          {
            "bbox": [
              175.93506,
              469.82819,
              188.94246,
              477.16059
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              190.87362,
              469.82819,
              274.3125,
              477.16059
            ],
            "text": "Gebietskörperschaften."
          },
          {
            "bbox": [
              276.24366,
              469.82819,
              288.80418,
              477.16059
            ],
            "text": "Der"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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          288.7962,
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        ],
        "id": "pdf-004-line-074",
        "source_page": 4,
        "text": "Ausdruck umfasst jedoch nicht eine Person, die in diesem Staat",
        "words": [
          {
            "bbox": [
              64.638,
              479.36828,
              98.48916,
              486.70068
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              100.3485,
              479.36828,
              128.73336,
              486.70068
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              130.5927,
              479.36828,
              154.62048,
              486.70068
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              156.47982,
              479.36828,
              173.9241,
              486.70068
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              175.78344,
              479.36828,
              190.5624,
              486.70068
            ],
            "text": "eine"
          },
          {
            "bbox": [
              192.42174,
              479.36828,
              219.76122,
              486.70068
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              221.62056,
              479.36828,
              232.40952,
              486.70068
            ],
            "text": "die"
          },
          {
            "bbox": [
              234.26886,
              479.36828,
              240.4773,
              486.70068
            ],
            "text": "in"
          },
          {
            "bbox": [
              242.33664,
              479.36828,
              268.1679,
              486.70068
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              270.02724,
              479.36828,
              288.7962,
              486.70068
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          488.9004,
          288.78024,
          496.2328
        ],
        "id": "pdf-004-line-076",
        "source_page": 4,
        "text": "nur mit Einkünften aus Quellen in diesem Staat oder mit in",
        "words": [
          {
            "bbox": [
              64.63002,
              488.9004,
              76.16112,
              496.2328
            ],
            "text": "nur"
          },
          {
            "bbox": [
              80.13516,
              488.9004,
              91.22736,
              496.2328
            ],
            "text": "mit"
          },
          {
            "bbox": [
              95.2014,
              488.9004,
              132.89892,
              496.2328
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              136.87296,
              488.9004,
              149.5851,
              496.2328
            ],
            "text": "aus"
          },
          {
            "bbox": [
              153.51126,
              488.9004,
              180.56346,
              496.2328
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              184.5375,
              488.9004,
              190.74594,
              496.2328
            ],
            "text": "in"
          },
          {
            "bbox": [
              194.71998,
              488.9004,
              220.59114,
              496.2328
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              224.56518,
              488.9004,
              243.33414,
              496.2328
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              247.30818,
              488.9004,
              263.56344,
              496.2328
            ],
            "text": "oder"
          },
          {
            "bbox": [
              267.53748,
              488.9004,
              278.62968,
              496.2328
            ],
            "text": "mit"
          },
          {
            "bbox": [
              282.5718,
              488.9004,
              288.78024,
              496.2328
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          498.43252,
          256.56498,
          505.76492
        ],
        "id": "pdf-004-line-078",
        "source_page": 4,
        "text": "diesem Staat gelegenem Vermögen steuerpflichtig ist.",
        "words": [
          {
            "bbox": [
              64.61406,
              498.43252,
              90.48522,
              505.76492
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              92.70366,
              498.43252,
              111.47262,
              505.76492
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              113.69106,
              498.43252,
              153.00852,
              505.76492
            ],
            "text": "gelegenem"
          },
          {
            "bbox": [
              155.22696,
              498.43252,
              191.29656,
              505.76492
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              193.45914,
              498.43252,
              243.85284,
              505.76492
            ],
            "text": "steuerpflichtig"
          },
          {
            "bbox": [
              246.07128,
              498.43252,
              256.56498,
              505.76492
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          73.12074,
          542.53053,
          288.7962,
          549.8709
        ],
        "id": "pdf-004-line-083",
        "source_page": 4,
        "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-",
        "words": [
          {
            "bbox": [
              73.12074,
              542.53053,
              81.69126,
              549.86293
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.12814,
              542.53053,
              94.69866,
              549.86293
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              97.81884,
              542.53053,
              115.26312,
              549.86293
            ],
            "text": "nach"
          },
          {
            "bbox": [
              118.32744,
              542.5385,
              142.84998,
              549.8709
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              145.97016,
              542.5385,
              150.40704,
              549.8709
            ],
            "text": "1"
          },
          {
            "bbox": [
              153.52722,
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              168.30618,
              549.8709
            ],
            "text": "eine"
          },
          {
            "bbox": [
              171.42636,
              542.5385,
              206.30694,
              549.8709
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              209.42712,
              542.5385,
              234.54816,
              549.8709
            ],
            "text": "Person"
          },
          {
            "bbox": [
              237.66834,
              542.5385,
              243.8289,
              549.8709
            ],
            "text": "in"
          },
          {
            "bbox": [
              246.94908,
              542.5385,
              271.19232,
              549.8709
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              274.3125,
              542.5385,
              288.7962,
              549.8709
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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          210.00966,
          559.40302
        ],
        "id": "pdf-004-line-085",
        "source_page": 4,
        "text": "tragsstaaten ansässig, so gilt Folgendes:",
        "words": [
          {
            "bbox": [
              64.62204,
              552.07062,
              108.95892,
              559.40302
            ],
            "text": "tragsstaaten"
          },
          {
            "bbox": [
              111.17736,
              552.07062,
              144.68538,
              559.40302
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              146.90382,
              552.06265,
              155.47434,
              559.39505
            ],
            "text": "so"
          },
          {
            "bbox": [
              157.69278,
              552.06265,
              168.33012,
              559.39505
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              170.54856,
              552.06265,
              210.00966,
              559.39505
            ],
            "text": "Folgendes:"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          586.62854,
          288.7962,
          593.96891
        ],
        "id": "pdf-004-line-089",
        "source_page": 4,
        "text": "a) Die Person gilt als nur in dem Staat ansässig, in dem sie",
        "words": [
          {
            "bbox": [
              64.638,
              586.63651,
              70.99008,
              593.96891
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.3661,
              586.63651,
              89.04084,
              593.96891
            ],
            "text": "Die"
          },
          {
            "bbox": [
              92.32062,
              586.63651,
              117.44166,
              593.96891
            ],
            "text": "Person"
          },
          {
            "bbox": [
              120.66558,
              586.62854,
              131.30292,
              593.96094
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              134.5827,
              586.62854,
              144.62952,
              593.96094
            ],
            "text": "als"
          },
          {
            "bbox": [
              147.9093,
              586.62854,
              159.4404,
              593.96094
            ],
            "text": "nur"
          },
          {
            "bbox": [
              162.72018,
              586.62854,
              168.92862,
              593.96094
            ],
            "text": "in"
          },
          {
            "bbox": [
              172.2084,
              586.62854,
              188.03274,
              593.96094
            ],
            "text": "dem"
          },
          {
            "bbox": [
              191.31252,
              586.62854,
              210.08148,
              593.96094
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              213.36126,
              586.62854,
              246.87726,
              593.96094
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              250.15704,
              586.62854,
              256.36548,
              593.96094
            ],
            "text": "in"
          },
          {
            "bbox": [
              259.64526,
              586.62854,
              275.4696,
              593.96094
            ],
            "text": "dem"
          },
          {
            "bbox": [
              278.74938,
              586.62854,
              288.7962,
              593.96094
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
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          288.78024,
          603.50103
        ],
        "id": "pdf-004-line-091",
        "source_page": 4,
        "text": "über eine ständige Wohnstätte verfügt; verfügt sie in beiden",
        "words": [
          {
            "bbox": [
              77.34216,
              596.16863,
              93.45378,
              603.50103
            ],
            "text": "über"
          },
          {
            "bbox": [
              95.6004,
              596.16863,
              110.37936,
              603.50103
            ],
            "text": "eine"
          },
          {
            "bbox": [
              112.52598,
              596.16863,
              143.1213,
              603.50103
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              145.22802,
              596.16863,
              185.71854,
              603.50103
            ],
            "text": "Wohnstätte"
          },
          {
            "bbox": [
              187.86516,
              596.16863,
              214.90938,
              603.50103
            ],
            "text": "verfügt;"
          },
          {
            "bbox": [
              217.056,
              596.16863,
              241.88178,
              603.50103
            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              244.0284,
              596.16863,
              254.07522,
              603.50103
            ],
            "text": "sie"
          },
          {
            "bbox": [
              256.22184,
              596.16863,
              262.39038,
              603.50103
            ],
            "text": "in"
          },
          {
            "bbox": [
              264.537,
              596.16863,
              288.78024,
              603.50103
            ],
            "text": "beiden"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
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          288.78024,
          613.03315
        ],
        "id": "pdf-004-line-093",
        "source_page": 4,
        "text": "Staaten über eine ständige Wohnstätte, so gilt sie als nur in",
        "words": [
          {
            "bbox": [
              77.3262,
              605.70075,
              104.8173,
              613.03315
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              107.09958,
              605.70075,
              123.2112,
              613.03315
            ],
            "text": "über"
          },
          {
            "bbox": [
              125.49348,
              605.70075,
              140.27244,
              613.03315
            ],
            "text": "eine"
          },
          {
            "bbox": [
              142.55472,
              605.70075,
              173.10216,
              613.03315
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              175.38444,
              605.70075,
              218.0934,
              613.03315
            ],
            "text": "Wohnstätte,"
          },
          {
            "bbox": [
              220.37568,
              605.70075,
              228.9462,
              613.03315
            ],
            "text": "so"
          },
          {
            "bbox": [
              231.22848,
              605.70075,
              241.86582,
              613.03315
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              244.1481,
              605.70075,
              254.19492,
              613.03315
            ],
            "text": "sie"
          },
          {
            "bbox": [
              256.4772,
              605.70075,
              266.52402,
              613.03315
            ],
            "text": "als"
          },
          {
            "bbox": [
              268.8063,
              605.70075,
              280.3374,
              613.03315
            ],
            "text": "nur"
          },
          {
            "bbox": [
              282.5718,
              605.70075,
              288.78024,
              613.03315
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          615.23287,
          288.80418,
          622.56527
        ],
        "id": "pdf-004-line-095",
        "source_page": 4,
        "text": "dem Staat ansässig, zu dem sie die engeren persönlichen",
        "words": [
          {
            "bbox": [
              77.3262,
              615.23287,
              93.15054,
              622.56527
            ],
            "text": "dem"
          },
          {
            "bbox": [
              96.14304,
              615.23287,
              114.912,
              622.56527
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              117.9045,
              615.23287,
              151.45242,
              622.56527
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              154.44492,
              615.23287,
              162.7122,
              622.56527
            ],
            "text": "zu"
          },
          {
            "bbox": [
              165.7047,
              615.23287,
              181.52904,
              622.56527
            ],
            "text": "dem"
          },
          {
            "bbox": [
              184.52154,
              615.23287,
              194.56836,
              622.56527
            ],
            "text": "sie"
          },
          {
            "bbox": [
              197.53692,
              615.23287,
              208.32588,
              622.56527
            ],
            "text": "die"
          },
          {
            "bbox": [
              211.31838,
              615.23287,
              240.14214,
              622.56527
            ],
            "text": "engeren"
          },
          {
            "bbox": [
              243.13464,
              615.23287,
              288.80418,
              622.56527
            ],
            "text": "persönlichen"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
          624.77296,
          288.7962,
          632.10536
        ],
        "id": "pdf-004-line-097",
        "source_page": 4,
        "text": "und wirtschaftlichen Beziehungen hat (Mittelpunkt der",
        "words": [
          {
            "bbox": [
              77.35014,
              624.77296,
              90.95604,
              632.10536
            ],
            "text": "und"
          },
          {
            "bbox": [
              97.10862,
              624.77296,
              152.92872,
              632.10536
            ],
            "text": "wirtschaftlichen"
          },
          {
            "bbox": [
              159.0813,
              624.77296,
              205.33338,
              632.10536
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              211.48596,
              624.77296,
              222.7218,
              632.10536
            ],
            "text": "hat"
          },
          {
            "bbox": [
              228.87438,
              624.77296,
              270.96888,
              632.10536
            ],
            "text": "(Mittelpunkt"
          },
          {
            "bbox": [
              277.12146,
              624.77296,
              288.7962,
              632.10536
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          634.31305,
          144.30234,
          641.64545
        ],
        "id": "pdf-004-line-099",
        "source_page": 4,
        "text": "Lebensinteressen);",
        "words": [
          {
            "bbox": [
              77.34216,
              634.31305,
              144.30234,
              641.64545
            ],
            "text": "Lebensinteressen);"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          649.8147,
          288.80418,
          657.1471
        ],
        "id": "pdf-004-line-101",
        "source_page": 4,
        "text": "b) kann nicht bestimmt werden, in welchem Staat die Person",
        "words": [
          {
            "bbox": [
              64.64598,
              649.8147,
              71.44494,
              657.1471
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.37408,
              649.8147,
              94.62684,
              657.1471
            ],
            "text": "kann"
          },
          {
            "bbox": [
              97.37994,
              649.8147,
              114.82422,
              657.1471
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              117.57732,
              649.8147,
              150.99756,
              657.1471
            ],
            "text": "bestimmt"
          },
          {
            "bbox": [
              153.75066,
              649.8147,
              182.27118,
              657.1471
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              185.02428,
              649.8147,
              191.23272,
              657.1471
            ],
            "text": "in"
          },
          {
            "bbox": [
              193.98582,
              649.8147,
              225.86592,
              657.1471
            ],
            "text": "welchem"
          },
          {
            "bbox": [
              228.61902,
              649.8147,
              247.38798,
              657.1471
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              250.14108,
              649.8147,
              260.93004,
              657.1471
            ],
            "text": "die"
          },
          {
            "bbox": [
              263.68314,
              649.8147,
              288.80418,
              657.1471
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
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          288.7962,
          666.67922
        ],
        "id": "pdf-004-line-103",
        "source_page": 4,
        "text": "den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt sie",
        "words": [
          {
            "bbox": [
              77.35014,
              659.34682,
              90.80442,
              666.67922
            ],
            "text": "den"
          },
          {
            "bbox": [
              92.95902,
              659.34682,
              132.9867,
              666.67922
            ],
            "text": "Mittelpunkt"
          },
          {
            "bbox": [
              135.1413,
              659.33885,
              150.80604,
              666.67125
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              152.96064,
              659.33885,
              215.63556,
              666.67125
            ],
            "text": "Lebensinteressen"
          },
          {
            "bbox": [
              217.79016,
              659.33885,
              231.24444,
              666.67125
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              233.39904,
              659.33885,
              249.6144,
              666.67125
            ],
            "text": "oder"
          },
          {
            "bbox": [
              251.769,
              659.33885,
              276.59478,
              666.67125
            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              278.74938,
              659.33885,
              288.7962,
              666.67125
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          668.87894,
          288.78024,
          676.21134
        ],
        "id": "pdf-004-line-105",
        "source_page": 4,
        "text": "in keinem der Staaten über eine ständige Wohnstätte, so gilt",
        "words": [
          {
            "bbox": [
              77.34216,
              668.87894,
              83.5506,
              676.21134
            ],
            "text": "in"
          },
          {
            "bbox": [
              85.44186,
              668.87894,
              111.16938,
              676.21134
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              113.06064,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Staaten"
          },
          {
            "bbox": [
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            ],
            "text": "über"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            "text": "ständige"
          },
          {
            "bbox": [
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            "text": "Wohnstätte,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "gilt"
          }
        ]
      },
      {
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        "source_page": 4,
        "text": "sie als nur in dem Staat ansässig, in dem sie ihren",
        "words": [
          {
            "bbox": [
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            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
              108.62376,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              125.75682,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              137.56722,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              158.99352,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              222.4824,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              234.2928,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              255.7191,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "ihren"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-109",
        "source_page": 4,
        "text": "gewöhnlichen Aufenthalt hat;",
        "words": [
          {
            "bbox": [
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            ],
            "text": "gewöhnlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
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            "text": "hat;"
          }
        ]
      },
      {
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        "source_page": 4,
        "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden",
        "words": [
          {
            "bbox": [
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            "text": "c)"
          },
          {
            "bbox": [
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            ],
            "text": "hat"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "ihren"
          },
          {
            "bbox": [
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            ],
            "text": "gewöhnlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "beiden"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-113",
        "source_page": 4,
        "text": "Staaten oder in keinem der Staaten, so gilt sie als nur in dem",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Staaten"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "keinem"
          },
          {
            "bbox": [
              160.18254,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Staaten,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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              226.18512,
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
              227.9886,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              239.8389,
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-115",
        "source_page": 4,
        "text": "Staat ansässig, dessen Staatsangehöriger sie ist;",
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          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
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            ],
            "text": "dessen"
          },
          {
            "bbox": [
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            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "ist;"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-118",
        "source_page": 4,
        "text": "d) ist die Person Staatsangehöriger beider Staaten oder keines",
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          {
            "bbox": [
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            ],
            "text": "d)"
          },
          {
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
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            ],
            "text": "beider"
          },
          {
            "bbox": [
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            ],
            "text": "Staaten"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              265.88562,
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            ],
            "text": "keines"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-120",
        "source_page": 4,
        "text": "der Staaten, so regeln die zuständigen Behörden der Ver-",
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          {
            "bbox": [
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              89.0169,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Staaten,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "regeln"
          },
          {
            "bbox": [
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            ],
            "text": "die"
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          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörden"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-122",
        "source_page": 4,
        "text": "tragsstaaten die Frage in gegenseitigem Einvernehmen.",
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          {
            "bbox": [
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            ],
            "text": "tragsstaaten"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Frage"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "gegenseitigem"
          },
          {
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            ],
            "text": "Einvernehmen."
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        ]
      },
      {
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        "id": "pdf-005-line-003",
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        "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche Person",
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            ],
            "text": "(3)"
          },
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            ],
            "text": "Ist"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
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            ],
            "text": "Absatz"
          },
          {
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-005",
        "source_page": 5,
        "text": "in beiden Vertragsstaaten ansässig, so gilt sie als in dem Staat",
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          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "beiden"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
          },
          {
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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              240.6768,
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            ],
            "text": "als"
          },
          {
            "bbox": [
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              249.32712,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-007",
        "source_page": 5,
        "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "sich"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ort"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäfts-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-009",
        "source_page": 5,
        "text": "leitung befindet.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "leitung"
          },
          {
            "bbox": [
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            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-013",
        "source_page": 5,
        "text": "Artikel 5",
        "words": [
          {
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            ],
            "text": "Artikel"
          },
          {
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            ],
            "text": "5"
          }
        ]
      },
      {
        "bbox": [
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          167.59782,
          203.61768,
          174.95413
        ],
        "id": "pdf-005-line-015",
        "source_page": 5,
        "text": "Betriebsstätte",
        "words": [
          {
            "bbox": [
              149.83248,
              167.59782,
              203.61768,
              174.95413
            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
          73.1367,
          182.07931,
          288.7962,
          189.41968
        ],
        "id": "pdf-005-line-017",
        "source_page": 5,
        "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck",
        "words": [
          {
            "bbox": [
              73.1367,
              182.07931,
              81.70722,
              189.41171
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.1441,
              182.07931,
              95.01786,
              189.41171
            ],
            "text": "Im"
          },
          {
            "bbox": [
              99.76596,
              182.07931,
              119.80374,
              189.41171
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              124.55184,
              182.08728,
              147.60606,
              189.41968
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              152.35416,
              182.08728,
              197.3055,
              189.41968
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              202.0536,
              182.08728,
              233.83794,
              189.41968
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              238.58604,
              182.08728,
              250.19694,
              189.41968
            ],
            "text": "der"
          },
          {
            "bbox": [
              254.94504,
              182.08728,
              288.7962,
              189.41968
            ],
            "text": "Ausdruck"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          191.6194,
          288.78822,
          198.9518
        ],
        "id": "pdf-005-line-019",
        "source_page": 5,
        "text": "„Betriebsstätte“ eine feste Geschäftseinrichtung, durch die die",
        "words": [
          {
            "bbox": [
              64.63002,
              191.6194,
              121.23216,
              198.9518
            ],
            "text": "„Betriebsstätte“"
          },
          {
            "bbox": [
              123.80172,
              191.6194,
              138.58068,
              198.9518
            ],
            "text": "eine"
          },
          {
            "bbox": [
              141.15024,
              191.6194,
              158.53068,
              198.9518
            ],
            "text": "feste"
          },
          {
            "bbox": [
              161.10024,
              191.6194,
              239.13666,
              198.9518
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              241.70622,
              191.6194,
              262.11108,
              198.9518
            ],
            "text": "durch"
          },
          {
            "bbox": [
              264.64074,
              191.6194,
              275.4297,
              198.9518
            ],
            "text": "die"
          },
          {
            "bbox": [
              277.99926,
              191.6194,
              288.78822,
              198.9518
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          201.15949,
          288.81216,
          208.49986
        ],
        "id": "pdf-005-line-021",
        "source_page": 5,
        "text": "Tätigkeit eines Unternehmens ganz oder teilweise ausgeübt",
        "words": [
          {
            "bbox": [
              64.62204,
              201.15949,
              95.06574,
              208.49189
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              99.26322,
              201.15949,
              118.03218,
              208.49189
            ],
            "text": "eines"
          },
          {
            "bbox": [
              122.22966,
              201.15949,
              174.65028,
              208.49189
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              178.84776,
              201.16746,
              195.98082,
              208.49986
            ],
            "text": "ganz"
          },
          {
            "bbox": [
              200.1783,
              201.16746,
              216.43356,
              208.49986
            ],
            "text": "oder"
          },
          {
            "bbox": [
              220.63104,
              201.16746,
              251.35404,
              208.49986
            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              255.55152,
              201.16746,
              288.81216,
              208.49986
            ],
            "text": "ausgeübt"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          210.68364,
          81.88278,
          218.01604
        ],
        "id": "pdf-005-line-023",
        "source_page": 5,
        "text": "wird.",
        "words": [
          {
            "bbox": [
              64.64598,
              210.68364,
              81.88278,
              218.01604
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          73.08882,
          225.18107,
          274.3524,
          232.51347
        ],
        "id": "pdf-005-line-026",
        "source_page": 5,
        "text": "(2) Der Ausdruck „Betriebsstätte“ umfasst insbesondere",
        "words": [
          {
            "bbox": [
              73.08882,
              225.18107,
              81.65934,
              232.51347
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.09622,
              225.18107,
              98.65674,
              232.51347
            ],
            "text": "Der"
          },
          {
            "bbox": [
              100.87518,
              225.18107,
              134.72634,
              232.51347
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              136.94478,
              225.18107,
              193.49106,
              232.51347
            ],
            "text": "„Betriebsstätte“"
          },
          {
            "bbox": [
              195.7095,
              225.18107,
              224.09436,
              232.51347
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              226.3128,
              225.18107,
              274.3524,
              232.51347
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          249.20265,
          154.78008,
          256.53505
        ],
        "id": "pdf-005-line-029",
        "source_page": 5,
        "text": "a) einen Ort der Leitung,",
        "words": [
          {
            "bbox": [
              64.63002,
              249.20265,
              70.9821,
              256.53505
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.35812,
              249.20265,
              96.57396,
              256.53505
            ],
            "text": "einen"
          },
          {
            "bbox": [
              98.7924,
              249.20265,
              109.98834,
              256.53505
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              112.20678,
              249.20265,
              123.88152,
              256.53505
            ],
            "text": "der"
          },
          {
            "bbox": [
              126.09996,
              249.20265,
              154.78008,
              256.53505
            ],
            "text": "Leitung,"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          263.69211,
          167.7396,
          271.02451
        ],
        "id": "pdf-005-line-031",
        "source_page": 5,
        "text": "b) eine Zweigniederlassung,",
        "words": [
          {
            "bbox": [
              64.63002,
              263.69211,
              71.42898,
              271.02451
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.35812,
              263.69211,
              92.13708,
              271.02451
            ],
            "text": "eine"
          },
          {
            "bbox": [
              94.35552,
              263.69211,
              167.7396,
              271.02451
            ],
            "text": "Zweigniederlassung,"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          278.16563,
          151.3806,
          285.49803
        ],
        "id": "pdf-005-line-033",
        "source_page": 5,
        "text": "c) eine Geschäftsstelle,",
        "words": [
          {
            "bbox": [
              64.61406,
              278.16563,
              70.96614,
              285.49803
            ],
            "text": "c)"
          },
          {
            "bbox": [
              77.34216,
              278.16563,
              92.12112,
              285.49803
            ],
            "text": "eine"
          },
          {
            "bbox": [
              94.33956,
              278.16563,
              151.3806,
              285.49803
            ],
            "text": "Geschäftsstelle,"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          292.65509,
          160.39002,
          299.99546
        ],
        "id": "pdf-005-line-035",
        "source_page": 5,
        "text": "d) eine Fabrikationsstätte,",
        "words": [
          {
            "bbox": [
              64.65396,
              292.65509,
              71.45292,
              299.98749
            ],
            "text": "d)"
          },
          {
            "bbox": [
              77.38206,
              292.65509,
              92.10516,
              299.98749
            ],
            "text": "eine"
          },
          {
            "bbox": [
              94.3236,
              292.66306,
              160.39002,
              299.99546
            ],
            "text": "Fabrikationsstätte,"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          307.14455,
          148.26042,
          314.47695
        ],
        "id": "pdf-005-line-037",
        "source_page": 5,
        "text": "e) eine Werkstätte und",
        "words": [
          {
            "bbox": [
              64.638,
              307.14455,
              70.99008,
              314.47695
            ],
            "text": "e)"
          },
          {
            "bbox": [
              77.3661,
              307.14455,
              92.14506,
              314.47695
            ],
            "text": "eine"
          },
          {
            "bbox": [
              94.3635,
              307.14455,
              132.43608,
              314.47695
            ],
            "text": "Werkstätte"
          },
          {
            "bbox": [
              134.65452,
              307.14455,
              148.26042,
              314.47695
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          321.62604,
          69.05892,
          328.95844
        ],
        "id": "pdf-005-line-039",
        "source_page": 5,
        "text": "f)",
        "words": [
          {
            "bbox": [
              64.63002,
              321.62604,
              69.05892,
              328.95844
            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          321.62604,
          288.82014,
          328.96641
        ],
        "id": "pdf-005-line-040",
        "source_page": 5,
        "text": "ein Bergwerk, ein Öl- oder Gasvorkommen, einen Stein-",
        "words": [
          {
            "bbox": [
              77.35812,
              321.62604,
              87.85182,
              328.95844
            ],
            "text": "ein"
          },
          {
            "bbox": [
              91.83384,
              321.62604,
              127.95132,
              328.95844
            ],
            "text": "Bergwerk,"
          },
          {
            "bbox": [
              131.93334,
              321.62604,
              142.42704,
              328.95844
            ],
            "text": "ein"
          },
          {
            "bbox": [
              146.40906,
              321.62604,
              157.30176,
              328.95844
            ],
            "text": "Öl-"
          },
          {
            "bbox": [
              161.28378,
              321.63401,
              177.53904,
              328.96641
            ],
            "text": "oder"
          },
          {
            "bbox": [
              181.52106,
              321.63401,
              240.3576,
              328.96641
            ],
            "text": "Gasvorkommen,"
          },
          {
            "bbox": [
              244.33962,
              321.63401,
              263.55546,
              328.96641
            ],
            "text": "einen"
          },
          {
            "bbox": [
              267.53748,
              321.63401,
              288.82014,
              328.96641
            ],
            "text": "Stein-"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          331.15816,
          288.81216,
          338.49056
        ],
        "id": "pdf-005-line-042",
        "source_page": 5,
        "text": "bruch oder eine andere Stätte der Ausbeutung natürlicher",
        "words": [
          {
            "bbox": [
              77.3262,
              331.15816,
              97.8747,
              338.49056
            ],
            "text": "bruch"
          },
          {
            "bbox": [
              101.00286,
              331.15816,
              117.25812,
              338.49056
            ],
            "text": "oder"
          },
          {
            "bbox": [
              120.38628,
              331.15816,
              135.16524,
              338.49056
            ],
            "text": "eine"
          },
          {
            "bbox": [
              138.2934,
              331.15816,
              162.8319,
              338.49056
            ],
            "text": "andere"
          },
          {
            "bbox": [
              165.96006,
              331.15816,
              187.24272,
              338.49056
            ],
            "text": "Stätte"
          },
          {
            "bbox": [
              190.37088,
              331.15816,
              202.04562,
              338.49056
            ],
            "text": "der"
          },
          {
            "bbox": [
              205.1259,
              331.15816,
              248.14608,
              338.49056
            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              251.27424,
              331.15816,
              288.81216,
              338.49056
            ],
            "text": "natürlicher"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          340.69028,
          121.79874,
          348.02268
        ],
        "id": "pdf-005-line-043",
        "source_page": 5,
        "text": "Ressourcen.",
        "words": [
          {
            "bbox": [
              77.35812,
              340.69028,
              121.79874,
              348.02268
            ],
            "text": "Ressourcen."
          }
        ]
      },
      {
        "bbox": [
          73.08882,
          355.17974,
          288.7962,
          362.51214
        ],
        "id": "pdf-005-line-045",
        "source_page": 5,
        "text": "(3) Der Ausdruck „Betriebsstätte“ umfasst auch eine Bau-",
        "words": [
          {
            "bbox": [
              73.08882,
              355.17974,
              81.65934,
              362.51214
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.09622,
              355.17974,
              98.65674,
              362.51214
            ],
            "text": "Der"
          },
          {
            "bbox": [
              102.29562,
              355.17974,
              136.14678,
              362.51214
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              139.78566,
              355.17974,
              196.3878,
              362.51214
            ],
            "text": "„Betriebsstätte“"
          },
          {
            "bbox": [
              199.9788,
              355.17974,
              228.36366,
              362.51214
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              232.00254,
              355.17974,
              249.44682,
              362.51214
            ],
            "text": "auch"
          },
          {
            "bbox": [
              253.0857,
              355.17974,
              267.86466,
              362.51214
            ],
            "text": "eine"
          },
          {
            "bbox": [
              271.50354,
              355.17974,
              288.7962,
              362.51214
            ],
            "text": "Bau-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          364.71186,
          288.7962,
          372.04426
        ],
        "id": "pdf-005-line-047",
        "source_page": 5,
        "text": "ausführung oder Montage sowie eine damit verbundene Auf-",
        "words": [
          {
            "bbox": [
              64.62204,
              364.71186,
              104.68164,
              372.04426
            ],
            "text": "ausführung"
          },
          {
            "bbox": [
              107.99334,
              364.71186,
              124.2486,
              372.04426
            ],
            "text": "oder"
          },
          {
            "bbox": [
              127.59222,
              364.71186,
              159.22494,
              372.04426
            ],
            "text": "Montage"
          },
          {
            "bbox": [
              162.56856,
              364.71186,
              183.24474,
              372.04426
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              186.58836,
              364.71186,
              201.36732,
              372.04426
            ],
            "text": "eine"
          },
          {
            "bbox": [
              204.71094,
              364.71186,
              224.82054,
              372.04426
            ],
            "text": "damit"
          },
          {
            "bbox": [
              228.16416,
              364.71186,
              270.37836,
              372.04426
            ],
            "text": "verbundene"
          },
          {
            "bbox": [
              273.72198,
              364.71186,
              288.7962,
              372.04426
            ],
            "text": "Auf-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          374.24398,
          267.7689,
          381.57638
        ],
        "id": "pdf-005-line-049",
        "source_page": 5,
        "text": "sichtstätigkeit, wenn ihre Dauer 12 Monate überschreitet.",
        "words": [
          {
            "bbox": [
              64.62204,
              374.24398,
              116.20476,
              381.57638
            ],
            "text": "sichtstätigkeit,"
          },
          {
            "bbox": [
              118.4232,
              374.24398,
              137.58318,
              381.57638
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              139.80162,
              374.24398,
              152.80902,
              381.57638
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              155.02746,
              374.24398,
              176.31012,
              381.57638
            ],
            "text": "Dauer"
          },
          {
            "bbox": [
              178.52856,
              374.24398,
              187.40232,
              381.57638
            ],
            "text": "12"
          },
          {
            "bbox": [
              189.62076,
              374.24398,
              216.67296,
              381.57638
            ],
            "text": "Monate"
          },
          {
            "bbox": [
              218.8914,
              374.24398,
              267.7689,
              381.57638
            ],
            "text": "überschreitet."
          }
        ]
      },
      {
        "bbox": [
          73.08882,
          407.78971,
          288.81216,
          415.13008
        ],
        "id": "pdf-005-line-053",
        "source_page": 5,
        "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses",
        "words": [
          {
            "bbox": [
              73.08882,
              407.79768,
              81.65934,
              415.13008
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.09622,
              407.79768,
              127.4805,
              415.13008
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              133.52934,
              407.79768,
              145.20408,
              415.13008
            ],
            "text": "der"
          },
          {
            "bbox": [
              151.25292,
              407.79768,
              199.84314,
              415.13008
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              205.89198,
              407.78971,
              259.7091,
              415.12211
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              265.75794,
              407.78971,
              288.81216,
              415.12211
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          417.3298,
          203.3703,
          424.6622
        ],
        "id": "pdf-005-line-055",
        "source_page": 5,
        "text": "Artikels gelten nicht als Betriebsstätten",
        "words": [
          {
            "bbox": [
              64.64598,
              417.3298,
              90.94806,
              424.6622
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              93.1665,
              417.3298,
              114.98382,
              424.6622
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              117.20226,
              417.3298,
              134.64654,
              424.6622
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            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "als"
          },
          {
            "bbox": [
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            "text": "Betriebsstätten"
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        ]
      },
      {
        "bbox": [
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        "source_page": 5,
        "text": "a) Einrichtungen, die ausschließlich zur Lagerung, Ausstellung",
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          {
            "bbox": [
              64.64598,
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            "text": "a)"
          },
          {
            "bbox": [
              77.37408,
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            "text": "Einrichtungen,"
          },
          {
            "bbox": [
              130.7523,
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              141.54126,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              143.82354,
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            "text": "ausschließlich"
          },
          {
            "bbox": [
              196.06062,
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            "text": "zur"
          },
          {
            "bbox": [
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            "text": "Lagerung,"
          },
          {
            "bbox": [
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            ],
            "text": "Ausstellung"
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        ]
      },
      {
        "bbox": [
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        "source_page": 5,
        "text": "oder Auslieferung von Gütern oder Waren des Unter-",
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          {
            "bbox": [
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              93.61338,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              99.17544,
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            "text": "Auslieferung"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
              167.45232,
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            ],
            "text": "Gütern"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              219.36222,
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            ],
            "text": "Waren"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "Unter-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-061",
        "source_page": 5,
        "text": "nehmens benutzt werden;",
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          {
            "bbox": [
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            "text": "nehmens"
          },
          {
            "bbox": [
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            "text": "benutzt"
          },
          {
            "bbox": [
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            "text": "werden;"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-063",
        "source_page": 5,
        "text": "b) Bestände von Gütern oder Waren des Unternehmens, die",
        "words": [
          {
            "bbox": [
              64.65396,
              465.37296,
              71.45292,
              472.70536
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            "text": "b)"
          },
          {
            "bbox": [
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            "text": "Bestände"
          },
          {
            "bbox": [
              114.5529,
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              472.71333
            ],
            "text": "von"
          },
          {
            "bbox": [
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            "text": "Gütern"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Waren"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "Unternehmens,"
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          {
            "bbox": [
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            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        "source_page": 5,
        "text": "ausschließlich zur Lagerung, Ausstellung oder Auslieferung",
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          {
            "bbox": [
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            "text": "ausschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "zur"
          },
          {
            "bbox": [
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            "text": "Lagerung,"
          },
          {
            "bbox": [
              181.83228,
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            "text": "Ausstellung"
          },
          {
            "bbox": [
              225.7941,
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Auslieferung"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-067",
        "source_page": 5,
        "text": "unterhalten werden;",
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          {
            "bbox": [
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            "text": "unterhalten"
          },
          {
            "bbox": [
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            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-069",
        "source_page": 5,
        "text": "c) Bestände von Gütern oder Waren des Unternehmens, die",
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          {
            "bbox": [
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              71.00604,
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            ],
            "text": "c)"
          },
          {
            "bbox": [
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            ],
            "text": "Bestände"
          },
          {
            "bbox": [
              114.5529,
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              127.5603,
              506.25109
            ],
            "text": "von"
          },
          {
            "bbox": [
              130.7922,
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            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              158.55462,
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              174.80988,
              506.25109
            ],
            "text": "oder"
          },
          {
            "bbox": [
              178.04178,
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            ],
            "text": "Waren"
          },
          {
            "bbox": [
              203.889,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "Unternehmens,"
          },
          {
            "bbox": [
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            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-071",
        "source_page": 5,
        "text": "ausschließlich zu dem Zweck unterhalten werden, durch ein",
        "words": [
          {
            "bbox": [
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              508.45081,
              127.29696,
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              139.62606,
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              155.4504,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              157.50126,
              508.45081,
              181.13802,
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            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              183.18888,
              508.45081,
              223.24848,
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            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            "text": "ein"
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        ]
      },
      {
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        "id": "pdf-005-line-073",
        "source_page": 5,
        "text": "anderes Unternehmen bearbeitet oder verarbeitet zu",
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          {
            "bbox": [
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              105.86268,
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            ],
            "text": "anderes"
          },
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            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "bearbeitet"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "verarbeitet"
          },
          {
            "bbox": [
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            "text": "zu"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-074",
        "source_page": 5,
        "text": "werden;",
        "words": [
          {
            "bbox": [
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            "text": "werden;"
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        ]
      },
      {
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        "id": "pdf-005-line-076",
        "source_page": 5,
        "text": "d) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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          {
            "bbox": [
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            "text": "d)"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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              549.34488
            ],
            "text": "feste"
          },
          {
            "bbox": [
              115.02372,
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            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              195.75738,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              261.97542,
              542.01248,
              270.2427,
              549.34488
            ],
            "text": "zu"
          },
          {
            "bbox": [
              272.97984,
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-078",
        "source_page": 5,
        "text": "Zweck unterhalten wird, für das Unternehmen Güter oder",
        "words": [
          {
            "bbox": [
              77.35014,
              551.5446,
              100.9869,
              558.877
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            "text": "Zweck"
          },
          {
            "bbox": [
              104.2986,
              551.55257,
              144.3582,
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            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
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              551.55257,
              164.9865,
              558.88497
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              168.33012,
              551.55257,
              177.78642,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              181.13004,
              551.55257,
              194.13744,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              197.48106,
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              245.91168,
              558.88497
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              249.2553,
              551.55257,
              269.2053,
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            ],
            "text": "Güter"
          },
          {
            "bbox": [
              272.54892,
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            "text": "oder"
          }
        ]
      },
      {
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        "id": "pdf-005-line-080",
        "source_page": 5,
        "text": "Waren einzukaufen oder Informationen zu beschaffen;",
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          {
            "bbox": [
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            "text": "Waren"
          },
          {
            "bbox": [
              102.1839,
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            "text": "einzukaufen"
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Informationen"
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            "text": "zu"
          },
          {
            "bbox": [
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        ]
      },
      {
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        "source_page": 5,
        "text": "e) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
        "words": [
          {
            "bbox": [
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              70.95816,
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            "text": "e)"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
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            "text": "feste"
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          {
            "bbox": [
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            ],
            "text": "Geschäftseinrichtung,"
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          {
            "bbox": [
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            ],
            "text": "die"
          },
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
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        ]
      },
      {
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        "id": "pdf-005-line-085",
        "source_page": 5,
        "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-",
        "words": [
          {
            "bbox": [
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              594.63042,
              100.9869,
              601.96282
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            "text": "Zweck"
          },
          {
            "bbox": [
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              143.04948,
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            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
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              594.63839,
              162.36906,
              601.97079
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              164.40396,
              594.63839,
              173.86026,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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              188.90256,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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              594.63839,
              239.3601,
              601.97079
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              241.395,
              594.63839,
              265.9335,
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            ],
            "text": "andere"
          },
          {
            "bbox": [
              267.9684,
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              601.97079
            ],
            "text": "Tätig-"
          }
        ]
      },
      {
        "bbox": [
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          288.78024,
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        "id": "pdf-005-line-087",
        "source_page": 5,
        "text": "keiten auszuüben, die vorbereitender Art sind oder eine",
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          {
            "bbox": [
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              604.17051,
              98.78442,
              611.50291
            ],
            "text": "keiten"
          },
          {
            "bbox": [
              103.09362,
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            ],
            "text": "auszuüben,"
          },
          {
            "bbox": [
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              159.2409,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              215.27646,
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            "text": "vorbereitender"
          },
          {
            "bbox": [
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        "source_page": 5,
        "text": "Hilfstätigkeit darstellen;",
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        "source_page": 5,
        "text": "f)",
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            "text": "f)"
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        "text": "eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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            "text": "feste"
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            "text": "Geschäftseinrichtung,"
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            "text": "die"
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            "text": "ausschließlich"
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            "text": "zu"
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            "text": "dem"
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        ]
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        "text": "Zweck unterhalten wird, mehrere der unter den Buchsta-",
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            "text": "Zweck"
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            "text": "unterhalten"
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            "text": "wird,"
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            "text": "mehrere"
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            "text": "unter"
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            "text": "den"
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            "text": "Buchsta-"
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        "text": "ben a bis e genannten Tätigkeiten auszuüben, voraus-",
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            "text": "ben"
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            "text": "a"
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            "text": "bis"
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            "text": "e"
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            "text": "genannten"
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            "text": "Tätigkeiten"
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        "text": "gesetzt, dass die sich daraus ergebende Gesamttätigkeit",
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            "text": "dass"
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            "text": "sich"
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            "text": "daraus"
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            "text": "ergebende"
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        "text": "der festen Geschäftseinrichtung vorbereitender Art ist oder",
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            "text": "festen"
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            "text": "ist"
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        "text": "eine Hilfstätigkeit darstellt.",
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        "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-",
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            "text": "Ist"
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            "text": "eine"
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            "text": "Ausnahme"
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        "text": "treters im Sinne des Absatzes 7 – für ein Unternehmen tätig und",
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            "text": "Sinne"
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            "text": "des"
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            "text": "Absatzes"
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            "text": "7"
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            "text": "–"
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        "text": "besitzt sie in einem Vertragsstaat die Vollmacht, im Namen des",
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            "text": "einem"
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            "text": "Namen"
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        "text": "Unternehmens Verträge abzuschließen, und übt sie die Voll-",
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            "text": "übt"
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            "text": "die"
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            "text": "Voll-"
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        "text": "macht dort gewöhnlich aus, so wird das Unternehmen un-",
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            "text": "dort"
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            "text": "so"
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            "text": "wird"
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            "text": "das"
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            "text": "un-"
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        "id": "pdf-005-line-115",
        "source_page": 5,
        "text": "geachtet der Absätze 1 und 2 so behandelt, als habe es in",
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            "text": "geachtet"
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            "text": "der"
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            "text": "Absätze"
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            "text": "1"
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            "text": "2"
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            "text": "so"
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            "text": "behandelt,"
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            "text": "als"
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            "text": "habe"
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            "text": "es"
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            "bbox": [
              282.64362,
              747.55081,
              288.78024,
              754.88321
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          757.08293,
          288.81216,
          764.41533
        ],
        "id": "pdf-005-line-117",
        "source_page": 5,
        "text": "diesem Staat für alle von der Person für das Unternehmen aus-",
        "words": [
          {
            "bbox": [
              64.61406,
              757.08293,
              90.48522,
              764.41533
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              92.63184,
              757.08293,
              111.4008,
              764.41533
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              113.54742,
              757.08293,
              123.00372,
              764.41533
            ],
            "text": "für"
          },
          {
            "bbox": [
              125.15034,
              757.08293,
              137.26398,
              764.41533
            ],
            "text": "alle"
          },
          {
            "bbox": [
              139.4106,
              757.08293,
              152.418,
              764.41533
            ],
            "text": "von"
          },
          {
            "bbox": [
              154.56462,
              757.08293,
              166.23936,
              764.41533
            ],
            "text": "der"
          },
          {
            "bbox": [
              168.38598,
              757.08293,
              193.45914,
              764.41533
            ],
            "text": "Person"
          },
          {
            "bbox": [
              195.60576,
              757.08293,
              205.06206,
              764.41533
            ],
            "text": "für"
          },
          {
            "bbox": [
              207.20868,
              757.08293,
              220.21608,
              764.41533
            ],
            "text": "das"
          },
          {
            "bbox": [
              222.3627,
              757.08293,
              270.84918,
              764.41533
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              272.9958,
              757.08293,
              288.81216,
              764.41533
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          766.61505,
          288.80418,
          773.94745
        ],
        "id": "pdf-005-line-119",
        "source_page": 5,
        "text": "geübten Tätigkeiten eine Betriebsstätte, es sei denn, diese",
        "words": [
          {
            "bbox": [
              64.638,
              766.61505,
              93.86874,
              773.94745
            ],
            "text": "geübten"
          },
          {
            "bbox": [
              98.36946,
              766.61505,
              137.5353,
              773.94745
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              142.03602,
              766.61505,
              156.81498,
              773.94745
            ],
            "text": "eine"
          },
          {
            "bbox": [
              161.3157,
              766.61505,
              213.3054,
              773.94745
            ],
            "text": "Betriebsstätte,"
          },
          {
            "bbox": [
              217.80612,
              766.61505,
              226.08138,
              773.94745
            ],
            "text": "es"
          },
          {
            "bbox": [
              230.5821,
              766.61505,
              240.62892,
              773.94745
            ],
            "text": "sei"
          },
          {
            "bbox": [
              245.12964,
              766.61505,
              265.23924,
              773.94745
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              269.73996,
              766.61505,
              288.80418,
              773.94745
            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          776.1392,
          288.7962,
          783.47957
        ],
        "id": "pdf-005-line-121",
        "source_page": 5,
        "text": "Tätigkeiten beschränken sich auf die im Absatz 4 genannten",
        "words": [
          {
            "bbox": [
              64.638,
              776.14717,
              103.80384,
              783.47957
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              107.19534,
              776.1392,
              153.16812,
              783.4716
            ],
            "text": "beschränken"
          },
          {
            "bbox": [
              156.6075,
              776.1392,
              171.0912,
              783.4716
            ],
            "text": "sich"
          },
          {
            "bbox": [
              174.53058,
              776.1392,
              185.6148,
              783.4716
            ],
            "text": "auf"
          },
          {
            "bbox": [
              189.05418,
              776.1392,
              199.84314,
              783.4716
            ],
            "text": "die"
          },
          {
            "bbox": [
              203.28252,
              776.1392,
              211.86102,
              783.4716
            ],
            "text": "im"
          },
          {
            "bbox": [
              215.3004,
              776.1392,
              239.78304,
              783.4716
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              243.22242,
              776.1392,
              247.6593,
              783.4716
            ],
            "text": "4"
          },
          {
            "bbox": [
              251.09868,
              776.1392,
              288.7962,
              783.4716
            ],
            "text": "genannten"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          82.0319,
          288.82014,
          89.3643
        ],
        "id": "pdf-006-line-003",
        "source_page": 6,
        "text": "Tätigkeiten, die, würden sie durch eine feste Geschäfts-",
        "words": [
          {
            "bbox": [
              64.60608,
              82.0319,
              105.99036,
              89.3643
            ],
            "text": "Tätigkeiten,"
          },
          {
            "bbox": [
              111.91152,
              82.0319,
              124.91892,
              89.3643
            ],
            "text": "die,"
          },
          {
            "bbox": [
              130.84008,
              82.0319,
              157.29378,
              89.3643
            ],
            "text": "würden"
          },
          {
            "bbox": [
              163.21494,
              82.0319,
              173.26176,
              89.3643
            ],
            "text": "sie"
          },
          {
            "bbox": [
              179.18292,
              82.0319,
              199.53192,
              89.3643
            ],
            "text": "durch"
          },
          {
            "bbox": [
              205.45308,
              82.0319,
              220.23204,
              89.3643
            ],
            "text": "eine"
          },
          {
            "bbox": [
              226.1532,
              82.0319,
              243.5895,
              89.3643
            ],
            "text": "feste"
          },
          {
            "bbox": [
              249.51066,
              82.0319,
              288.82014,
              89.3643
            ],
            "text": "Geschäfts-"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          91.56402,
          288.7962,
          98.89642
        ],
        "id": "pdf-006-line-005",
        "source_page": 6,
        "text": "einrichtung ausgeübt, diese Einrichtung nach dem genannten",
        "words": [
          {
            "bbox": [
              64.64598,
              91.56402,
              104.20284,
              98.89642
            ],
            "text": "einrichtung"
          },
          {
            "bbox": [
              107.35494,
              91.56402,
              142.83402,
              98.89642
            ],
            "text": "ausgeübt,"
          },
          {
            "bbox": [
              145.98612,
              91.56402,
              165.05034,
              98.89642
            ],
            "text": "diese"
          },
          {
            "bbox": [
              168.20244,
              91.56402,
              208.40568,
              98.89642
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              211.55778,
              91.56402,
              228.97014,
              98.89642
            ],
            "text": "nach"
          },
          {
            "bbox": [
              232.12224,
              91.56402,
              247.94658,
              98.89642
            ],
            "text": "dem"
          },
          {
            "bbox": [
              251.09868,
              91.56402,
              288.7962,
              98.89642
            ],
            "text": "genannten"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          101.08817,
          226.40856,
          108.42854
        ],
        "id": "pdf-006-line-007",
        "source_page": 6,
        "text": "Absatz nicht zu einer Betriebsstätte machten.",
        "words": [
          {
            "bbox": [
              64.63002,
              101.09614,
              89.15256,
              108.42854
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              91.371,
              101.09614,
              108.81528,
              108.42854
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              111.03372,
              101.09614,
              119.301,
              108.42854
            ],
            "text": "zu"
          },
          {
            "bbox": [
              121.51944,
              101.09614,
              138.89988,
              108.42854
            ],
            "text": "einer"
          },
          {
            "bbox": [
              141.11832,
              101.08817,
              190.9215,
              108.42057
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              193.13994,
              101.08817,
              226.40856,
              108.42057
            ],
            "text": "machten."
          }
        ]
      },
      {
        "bbox": [
          73.12074,
          143.29729,
          288.7962,
          150.62969
        ],
        "id": "pdf-006-line-012",
        "source_page": 6,
        "text": "(6) Ungeachtet der vorstehenden Bestimmungen dieses",
        "words": [
          {
            "bbox": [
              73.12074,
              143.29729,
              81.69126,
              150.62969
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              86.12814,
              143.29729,
              127.47252,
              150.62969
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              133.52136,
              143.29729,
              145.1961,
              150.62969
            ],
            "text": "der"
          },
          {
            "bbox": [
              151.24494,
              143.29729,
              199.87506,
              150.62969
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              205.9239,
              143.29729,
              259.69314,
              150.62969
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              265.74198,
              143.29729,
              288.7962,
              150.62969
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          152.82941,
          288.78024,
          160.16181
        ],
        "id": "pdf-006-line-014",
        "source_page": 6,
        "text": "Artikels wird ein Versicherungsunternehmen eines Vertrags-",
        "words": [
          {
            "bbox": [
              64.63002,
              152.82941,
              90.9321,
              160.16181
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              95.67222,
              152.82941,
              110.73846,
              160.16181
            ],
            "text": "wird"
          },
          {
            "bbox": [
              115.47858,
              152.82941,
              125.97228,
              160.16181
            ],
            "text": "ein"
          },
          {
            "bbox": [
              130.7124,
              152.82941,
              228.07638,
              160.16181
            ],
            "text": "Versicherungsunternehmen"
          },
          {
            "bbox": [
              232.8165,
              152.82941,
              251.58546,
              160.16181
            ],
            "text": "eines"
          },
          {
            "bbox": [
              256.32558,
              152.82941,
              288.78024,
              160.16181
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          162.36153,
          288.82812,
          169.69393
        ],
        "id": "pdf-006-line-016",
        "source_page": 6,
        "text": "staats, außer bei Rückversicherungen, so behandelt, als habe",
        "words": [
          {
            "bbox": [
              64.60608,
              162.36153,
              88.40244,
              169.69393
            ],
            "text": "staats,"
          },
          {
            "bbox": [
              91.32312,
              162.36153,
              111.42474,
              169.69393
            ],
            "text": "außer"
          },
          {
            "bbox": [
              114.34542,
              162.36153,
              125.13438,
              169.69393
            ],
            "text": "bei"
          },
          {
            "bbox": [
              128.05506,
              162.36153,
              203.091,
              169.69393
            ],
            "text": "Rückversicherungen,"
          },
          {
            "bbox": [
              206.01168,
              162.36153,
              214.5822,
              169.69393
            ],
            "text": "so"
          },
          {
            "bbox": [
              217.50288,
              162.36153,
              255.2004,
              169.69393
            ],
            "text": "behandelt,"
          },
          {
            "bbox": [
              258.12108,
              162.36153,
              268.1679,
              169.69393
            ],
            "text": "als"
          },
          {
            "bbox": [
              271.08858,
              162.36153,
              288.82812,
              169.69393
            ],
            "text": "habe"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
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          288.82812,
          179.22605
        ],
        "id": "pdf-006-line-018",
        "source_page": 6,
        "text": "es eine Betriebsstätte im anderen Vertragsstaat, wenn es im",
        "words": [
          {
            "bbox": [
              64.66194,
              171.89365,
              72.9372,
              179.22605
            ],
            "text": "es"
          },
          {
            "bbox": [
              76.4484,
              171.89365,
              91.22736,
              179.22605
            ],
            "text": "eine"
          },
          {
            "bbox": [
              94.8024,
              171.89365,
              144.60558,
              179.22605
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              148.18062,
              171.89365,
              156.75912,
              179.22605
            ],
            "text": "im"
          },
          {
            "bbox": [
              160.33416,
              171.89365,
              189.30954,
              179.22605
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              192.8766,
              171.89365,
              242.04138,
              179.22605
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              245.61642,
              171.89365,
              264.82428,
              179.22605
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              268.39932,
              171.89365,
              276.67458,
              179.22605
            ],
            "text": "es"
          },
          {
            "bbox": [
              280.24962,
              171.89365,
              288.82812,
              179.22605
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          181.43374,
          288.81216,
          188.77411
        ],
        "id": "pdf-006-line-020",
        "source_page": 6,
        "text": "Gebiet des anderen Vertragsstaats durch eine Person, die kein",
        "words": [
          {
            "bbox": [
              64.66194,
              181.43374,
              88.30668,
              188.76614
            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
              90.7725,
              181.43374,
              103.70808,
              188.76614
            ],
            "text": "des"
          },
          {
            "bbox": [
              106.1739,
              181.44171,
              135.14928,
              188.77411
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              137.6151,
              181.44171,
              188.59932,
              188.77411
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              191.06514,
              181.44171,
              211.47,
              188.77411
            ],
            "text": "durch"
          },
          {
            "bbox": [
              213.93582,
              181.44171,
              228.65094,
              188.77411
            ],
            "text": "eine"
          },
          {
            "bbox": [
              231.11676,
              181.44171,
              258.45624,
              188.77411
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              260.92206,
              181.44171,
              271.71102,
              188.77411
            ],
            "text": "die"
          },
          {
            "bbox": [
              274.17684,
              181.44171,
              288.81216,
              188.77411
            ],
            "text": "kein"
          }
        ]
      },
      {
        "bbox": [
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          190.95789,
          288.78822,
          198.29029
        ],
        "id": "pdf-006-line-022",
        "source_page": 6,
        "text": "unabhängiger Vertreter nach Absatz 7 ist, Prämien einzieht oder",
        "words": [
          {
            "bbox": [
              64.64598,
              190.95789,
              113.57136,
              198.29029
            ],
            "text": "unabhängiger"
          },
          {
            "bbox": [
              115.47858,
              190.95789,
              145.56318,
              198.29029
            ],
            "text": "Vertreter"
          },
          {
            "bbox": [
              147.4704,
              190.95789,
              164.91468,
              198.29029
            ],
            "text": "nach"
          },
          {
            "bbox": [
              166.8219,
              190.95789,
              191.34444,
              198.29029
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              193.25166,
              190.95789,
              197.68854,
              198.29029
            ],
            "text": "7"
          },
          {
            "bbox": [
              199.59576,
              190.95789,
              210.08946,
              198.29029
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              211.99668,
              190.95789,
              241.38702,
              198.29029
            ],
            "text": "Prämien"
          },
          {
            "bbox": [
              243.29424,
              190.95789,
              270.62574,
              198.29029
            ],
            "text": "einzieht"
          },
          {
            "bbox": [
              272.53296,
              190.95789,
              288.78822,
              198.29029
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          200.49798,
          181.17792,
          207.83038
        ],
        "id": "pdf-006-line-024",
        "source_page": 6,
        "text": "dort gelegene Risiken versichert.",
        "words": [
          {
            "bbox": [
              64.62204,
              200.49798,
              79.10574,
              207.83038
            ],
            "text": "dort"
          },
          {
            "bbox": [
              81.32418,
              200.49798,
              113.8347,
              207.83038
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              116.05314,
              200.49798,
              141.86844,
              207.83038
            ],
            "text": "Risiken"
          },
          {
            "bbox": [
              144.08688,
              200.49798,
              181.17792,
              207.83038
            ],
            "text": "versichert."
          }
        ]
      },
      {
        "bbox": [
          73.10478,
          233.15904,
          288.78822,
          240.49144
        ],
        "id": "pdf-006-line-028",
        "source_page": 6,
        "text": "(7) Ein Unternehmen wird nicht schon deshalb so behandelt,",
        "words": [
          {
            "bbox": [
              73.10478,
              233.15904,
              81.6753,
              240.49144
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              86.11218,
              233.15904,
              97.1964,
              240.49144
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              99.26322,
              233.15904,
              147.70182,
              240.49144
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              149.76864,
              233.15904,
              164.83488,
              240.49144
            ],
            "text": "wird"
          },
          {
            "bbox": [
              166.9017,
              233.15904,
              184.34598,
              240.49144
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              186.4128,
              233.15904,
              208.14234,
              240.49144
            ],
            "text": "schon"
          },
          {
            "bbox": [
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            "text": "deshalb"
          },
          {
            "bbox": [
              240.50922,
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            "text": "so"
          },
          {
            "bbox": [
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            "text": "behandelt,"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-006-line-030",
        "source_page": 6,
        "text": "als habe es eine Betriebsstätte in einem Vertragsstaat, weil es",
        "words": [
          {
            "bbox": [
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            "text": "als"
          },
          {
            "bbox": [
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            "text": "habe"
          },
          {
            "bbox": [
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            ],
            "text": "es"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
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            ],
            "text": "weil"
          },
          {
            "bbox": [
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            ],
            "text": "es"
          }
        ]
      },
      {
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        "id": "pdf-006-line-032",
        "source_page": 6,
        "text": "dort seine Tätigkeit durch einen Makler, Kommissionär oder",
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          {
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            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "seine"
          },
          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "einen"
          },
          {
            "bbox": [
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            ],
            "text": "Makler,"
          },
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            "text": "Kommissionär"
          },
          {
            "bbox": [
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            "text": "oder"
          }
        ]
      },
      {
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        "id": "pdf-006-line-034",
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        "text": "einen anderen unabhängigen Vertreter ausübt, sofern diese",
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            "text": "einen"
          },
          {
            "bbox": [
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            "text": "anderen"
          },
          {
            "bbox": [
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            "text": "unabhängigen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertreter"
          },
          {
            "bbox": [
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            "text": "ausübt,"
          },
          {
            "bbox": [
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            ],
            "text": "sofern"
          },
          {
            "bbox": [
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            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-006-line-036",
        "source_page": 6,
        "text": "Personen im Rahmen ihrer ordentlichen Geschäftstätigkeit",
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          {
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            ],
            "text": "Personen"
          },
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            "text": "im"
          },
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            ],
            "text": "Rahmen"
          },
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            ],
            "text": "ihrer"
          },
          {
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            "text": "ordentlichen"
          },
          {
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            "text": "Geschäftstätigkeit"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-006-line-038",
        "source_page": 6,
        "text": "handeln.",
        "words": [
          {
            "bbox": [
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            "text": "handeln."
          }
        ]
      },
      {
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        "id": "pdf-006-line-040",
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        "text": "(8) Allein dadurch, dass eine in einem Vertragsstaat ansäs-",
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          {
            "bbox": [
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            ],
            "text": "(8)"
          },
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            ],
            "text": "Allein"
          },
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            "text": "dadurch,"
          },
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            ],
            "text": "dass"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
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            "text": "Vertragsstaat"
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            "text": "ansäs-"
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        ]
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        "text": "sige Gesellschaft eine Gesellschaft beherrscht oder von einer",
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            "text": "sige"
          },
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            "text": "Gesellschaft"
          },
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
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            ],
            "text": "beherrscht"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
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        ]
      },
      {
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        "id": "pdf-006-line-044",
        "source_page": 6,
        "text": "Gesellschaft beherrscht wird, die im anderen Vertragsstaat",
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            "text": "Gesellschaft"
          },
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            ],
            "text": "beherrscht"
          },
          {
            "bbox": [
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            ],
            "text": "wird,"
          },
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            "text": "die"
          },
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            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            "text": "anderen"
          },
          {
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            ],
            "text": "Vertragsstaat"
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      },
      {
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        "text": "ansässig ist oder dort (durch eine Betriebsstätte oder auf an-",
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          {
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            "text": "ansässig"
          },
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            ],
            "text": "ist"
          },
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            "text": "oder"
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            ],
            "text": "dort"
          },
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            ],
            "text": "(durch"
          },
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            ],
            "text": "eine"
          },
          {
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            "text": "Betriebsstätte"
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            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
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            "bbox": [
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            "text": "an-"
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        ]
      },
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        "id": "pdf-006-line-048",
        "source_page": 6,
        "text": "dere Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesell-",
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          {
            "bbox": [
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            ],
            "text": "dere"
          },
          {
            "bbox": [
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            ],
            "text": "Weise)"
          },
          {
            "bbox": [
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            ],
            "text": "ihre"
          },
          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "keine"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "beiden"
          },
          {
            "bbox": [
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            ],
            "text": "Gesell-"
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        ]
      },
      {
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        "id": "pdf-006-line-050",
        "source_page": 6,
        "text": "schaften zur Betriebsstätte der anderen.",
        "words": [
          {
            "bbox": [
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              95.24928,
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            ],
            "text": "schaften"
          },
          {
            "bbox": [
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              108.3285,
              349.43337
            ],
            "text": "zur"
          },
          {
            "bbox": [
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              160.35012,
              349.43337
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              162.56856,
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              174.2433,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              176.46174,
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            ],
            "text": "anderen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-054",
        "source_page": 6,
        "text": "Artikel 6",
        "words": [
          {
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            ],
            "text": "Artikel"
          },
          {
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            "text": "6"
          }
        ]
      },
      {
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        "id": "pdf-006-line-056",
        "source_page": 6,
        "text": "Einkünfte aus unbeweglichem Vermögen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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              151.10928,
              394.24071
            ],
            "text": "aus"
          },
          {
            "bbox": [
              153.32772,
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            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              215.60364,
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            ],
            "text": "Vermögen"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-006-line-058",
        "source_page": 6,
        "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-",
        "words": [
          {
            "bbox": [
              73.10478,
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              81.6753,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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              407.81362
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
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              134.67846,
              407.81362
            ],
            "text": "die"
          },
          {
            "bbox": [
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              151.75566,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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              160.21446,
              407.81362
            ],
            "text": "in"
          },
          {
            "bbox": [
              162.5127,
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              184.0986,
              407.81362
            ],
            "text": "einem"
          },
          {
            "bbox": [
              186.39684,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              235.6893,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Per-"
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        ]
      },
      {
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        "id": "pdf-006-line-060",
        "source_page": 6,
        "text": "son aus unbeweglichem Vermögen (einschließlich der Einkünfte",
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          {
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            "text": "son"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
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            "bbox": [
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            "text": "unbeweglichem"
          },
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            "bbox": [
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            ],
            "text": "Vermögen"
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            "text": "(einschließlich"
          },
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            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              255.57546,
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            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
          64.66992,
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          426.88583
        ],
        "id": "pdf-006-line-062",
        "source_page": 6,
        "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im",
        "words": [
          {
            "bbox": [
              64.66992,
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              77.31822,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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              98.72058,
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            ],
            "text": "land-"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "forstwirtschaftlichen"
          },
          {
            "bbox": [
              193.44318,
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            ],
            "text": "Betrieben)"
          },
          {
            "bbox": [
              233.016,
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              426.88583
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              264.16194,
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              277.16934,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              280.24164,
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              288.82014,
              426.88583
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-064",
        "source_page": 6,
        "text": "anderen Vertragsstaat liegt, können im anderen Staat besteuert",
        "words": [
          {
            "bbox": [
              64.65396,
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              93.57348,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              142.6824,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              144.7971,
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              161.93814,
              436.40998
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              164.05284,
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              190.37088,
              436.40998
            ],
            "text": "können"
          },
          {
            "bbox": [
              192.48558,
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              201.06408,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              203.13888,
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              232.11426,
              436.40998
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              234.22896,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              255.11262,
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            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          445.9421
        ],
        "id": "pdf-006-line-066",
        "source_page": 6,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.64598,
              438.6097,
              93.1665,
              445.9421
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-068",
        "source_page": 6,
        "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die",
        "words": [
          {
            "bbox": [
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              81.65136,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.08824,
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              98.64876,
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            ],
            "text": "Der"
          },
          {
            "bbox": [
              106.26966,
              452.22246,
              140.12082,
              459.55486
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              147.74172,
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            ],
            "text": "„unbewegliches"
          },
          {
            "bbox": [
              212.1084,
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            ],
            "text": "Vermögen“"
          },
          {
            "bbox": [
              259.1505,
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              459.55486
            ],
            "text": "hat"
          },
          {
            "bbox": [
              278.00724,
              452.22246,
              288.7962,
              459.55486
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-070",
        "source_page": 6,
        "text": "Bedeutung, die ihm nach dem Recht des Vertragsstaats",
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          {
            "bbox": [
              64.63002,
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              106.02228,
              469.09495
            ],
            "text": "Bedeutung,"
          },
          {
            "bbox": [
              111.85566,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              141.49338,
              469.09495
            ],
            "text": "ihm"
          },
          {
            "bbox": [
              147.32676,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              170.54058,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              192.1983,
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              219.01908,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              237.85986,
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            ],
            "text": "Vertragsstaats"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-072",
        "source_page": 6,
        "text": "zukommt, in dem das Vermögen liegt. Der Ausdruck umfasst in",
        "words": [
          {
            "bbox": [
              64.6779,
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            ],
            "text": "zukommt,"
          },
          {
            "bbox": [
              102.12804,
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              108.33648,
              478.61113
            ],
            "text": "in"
          },
          {
            "bbox": [
              110.523,
              471.27873,
              126.34734,
              478.61113
            ],
            "text": "dem"
          },
          {
            "bbox": [
              128.53386,
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              141.54126,
              478.61113
            ],
            "text": "das"
          },
          {
            "bbox": [
              143.72778,
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              181.9839,
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            ],
            "text": "liegt."
          },
          {
            "bbox": [
              201.2556,
              471.27873,
              213.81612,
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            ],
            "text": "Der"
          },
          {
            "bbox": [
              216.00264,
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              249.8538,
              478.61113
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              252.04032,
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            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              282.6117,
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            ],
            "text": "in"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-074",
        "source_page": 6,
        "text": "jedem Fall das Zubehör zum unbeweglichen Vermögen, das",
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          {
            "bbox": [
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              86.53512,
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            ],
            "text": "jedem"
          },
          {
            "bbox": [
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            ],
            "text": "Fall"
          },
          {
            "bbox": [
              106.54098,
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              119.54838,
              488.15122
            ],
            "text": "das"
          },
          {
            "bbox": [
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              153.38358,
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            ],
            "text": "Zubehör"
          },
          {
            "bbox": [
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
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            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-076",
        "source_page": 6,
        "text": "lebende und tote Inventar land- und forstwirtschaftlicher",
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          {
            "bbox": [
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            "text": "lebende"
          },
          {
            "bbox": [
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            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "tote"
          },
          {
            "bbox": [
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            ],
            "text": "Inventar"
          },
          {
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            ],
            "text": "land-"
          },
          {
            "bbox": [
              198.81372,
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              212.41962,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "forstwirtschaftlicher"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-078",
        "source_page": 6,
        "text": "Betriebe, die Rechte, für die die Vorschriften des Privatrechts",
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          {
            "bbox": [
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            "text": "Betriebe,"
          },
          {
            "bbox": [
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              110.73048,
              507.21546
            ],
            "text": "die"
          },
          {
            "bbox": [
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              141.33378,
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            ],
            "text": "Rechte,"
          },
          {
            "bbox": [
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            "text": "für"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            "text": "Vorschriften"
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          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "Privatrechts"
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        ]
      },
      {
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        "id": "pdf-006-line-080",
        "source_page": 6,
        "text": "über Grundstücke gelten, Nutzungsrechte an unbeweglichem",
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          {
            "bbox": [
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            ],
            "text": "über"
          },
          {
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            "text": "Grundstücke"
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          {
            "bbox": [
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            "text": "gelten,"
          },
          {
            "bbox": [
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            ],
            "text": "Nutzungsrechte"
          },
          {
            "bbox": [
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              516.75555
            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "unbeweglichem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-082",
        "source_page": 6,
        "text": "Vermögen sowie Rechte auf veränderliche oder feste Ver-",
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          {
            "bbox": [
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              100.71558,
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
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            ],
            "text": "sowie"
          },
          {
            "bbox": [
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            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              161.65086,
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              172.73508,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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              225.62652,
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            ],
            "text": "veränderliche"
          },
          {
            "bbox": [
              230.63796,
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              246.85332,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              251.86476,
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              269.30106,
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            ],
            "text": "feste"
          },
          {
            "bbox": [
              274.3125,
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              526.29564
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-084",
        "source_page": 6,
        "text": "gütungen für die Ausbeutung oder das Recht auf Ausbeutung",
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          {
            "bbox": [
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              535.81182
            ],
            "text": "gütungen"
          },
          {
            "bbox": [
              101.19438,
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              110.65068,
              535.81182
            ],
            "text": "für"
          },
          {
            "bbox": [
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              124.30446,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              127.16928,
              528.47942,
              170.14956,
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            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              173.01438,
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              535.81182
            ],
            "text": "oder"
          },
          {
            "bbox": [
              192.13446,
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              205.14186,
              535.81182
            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              231.8589,
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              242.94312,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              245.80794,
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            ],
            "text": "Ausbeutung"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-086",
        "source_page": 6,
        "text": "von Mineralvorkommen, Quellen und anderen natürlichen",
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          {
            "bbox": [
              64.61406,
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              77.62146,
              545.35191
            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Mineralvorkommen,"
          },
          {
            "bbox": [
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              187.99284,
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            ],
            "text": "Quellen"
          },
          {
            "bbox": [
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              207.87102,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              214.19916,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "natürlichen"
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        ]
      },
      {
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        ],
        "id": "pdf-006-line-088",
        "source_page": 6,
        "text": "Ressourcen; Schiffe und Luftfahrzeuge gelten nicht als unbe-",
        "words": [
          {
            "bbox": [
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            "text": "Ressourcen;"
          },
          {
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            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
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              153.60702,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              205.70844,
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            ],
            "text": "Luftfahrzeuge"
          },
          {
            "bbox": [
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              230.73372,
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            ],
            "text": "gelten"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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              264.60882,
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "unbe-"
          }
        ]
      },
      {
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        "id": "pdf-006-line-090",
        "source_page": 6,
        "text": "wegliches Vermögen.",
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          {
            "bbox": [
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            ],
            "text": "wegliches"
          },
          {
            "bbox": [
              102.29562,
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              564.42412
            ],
            "text": "Vermögen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-093",
        "source_page": 6,
        "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nutzung,",
        "words": [
          {
            "bbox": [
              73.08882,
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              81.65934,
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.09622,
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              110.61876,
              587.56103
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              112.50204,
              580.22863,
              116.93892,
              587.56103
            ],
            "text": "1"
          },
          {
            "bbox": [
              118.8222,
              580.22863,
              129.45954,
              587.56103
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              131.34282,
              580.22863,
              140.79912,
              587.56103
            ],
            "text": "für"
          },
          {
            "bbox": [
              142.6824,
              580.22863,
              175.89516,
              587.56103
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              177.77844,
              580.22863,
              190.49058,
              587.56103
            ],
            "text": "aus"
          },
          {
            "bbox": [
              192.37386,
              580.22863,
              204.0486,
              587.56103
            ],
            "text": "der"
          },
          {
            "bbox": [
              205.93188,
              580.22863,
              254.7216,
              587.56103
            ],
            "text": "unmittelbaren"
          },
          {
            "bbox": [
              256.60488,
              580.22863,
              288.82014,
              587.56103
            ],
            "text": "Nutzung,"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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          288.82014,
          597.08518
        ],
        "id": "pdf-006-line-095",
        "source_page": 6,
        "text": "der Vermietung oder Verpachtung sowie jeder anderen Art der",
        "words": [
          {
            "bbox": [
              64.65396,
              589.74481,
              76.28082,
              597.07721
            ],
            "text": "der"
          },
          {
            "bbox": [
              78.98604,
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              119.19726,
              597.08518
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              121.90248,
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              138.15774,
              597.08518
            ],
            "text": "oder"
          },
          {
            "bbox": [
              140.86296,
              589.75278,
              185.94996,
              597.08518
            ],
            "text": "Verpachtung"
          },
          {
            "bbox": [
              188.65518,
              589.75278,
              209.2755,
              597.08518
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              211.98072,
              589.75278,
              229.71228,
              597.08518
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              232.4175,
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              261.39288,
              597.08518
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              264.0981,
              589.75278,
              274.44018,
              597.08518
            ],
            "text": "Art"
          },
          {
            "bbox": [
              277.1454,
              589.75278,
              288.82014,
              597.08518
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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          195.10302,
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        ],
        "id": "pdf-006-line-097",
        "source_page": 6,
        "text": "Nutzung unbeweglichen Vermögens.",
        "words": [
          {
            "bbox": [
              64.65396,
              599.29287,
              94.65078,
              606.62527
            ],
            "text": "Nutzung"
          },
          {
            "bbox": [
              96.81336,
              599.29287,
              150.60654,
              606.62527
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              152.82498,
              599.29287,
              195.10302,
              606.62527
            ],
            "text": "Vermögens."
          }
        ]
      },
      {
        "bbox": [
          73.12872,
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          288.80418,
          629.76218
        ],
        "id": "pdf-006-line-100",
        "source_page": 6,
        "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus un-",
        "words": [
          {
            "bbox": [
              73.12872,
              622.42181,
              81.69924,
              629.75421
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.13612,
              622.42181,
              97.81086,
              629.75421
            ],
            "text": "Die"
          },
          {
            "bbox": [
              101.12256,
              622.42181,
              129.8745,
              629.75421
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              133.1862,
              622.42978,
              137.62308,
              629.76218
            ],
            "text": "1"
          },
          {
            "bbox": [
              140.93478,
              622.42978,
              154.54068,
              629.76218
            ],
            "text": "und"
          },
          {
            "bbox": [
              157.85238,
              622.42978,
              162.28926,
              629.76218
            ],
            "text": "3"
          },
          {
            "bbox": [
              165.60096,
              622.42978,
              187.47414,
              629.76218
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              190.78584,
              622.42978,
              208.23012,
              629.76218
            ],
            "text": "auch"
          },
          {
            "bbox": [
              211.54182,
              622.42978,
              220.99812,
              629.76218
            ],
            "text": "für"
          },
          {
            "bbox": [
              224.30982,
              622.42978,
              257.49066,
              629.76218
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              260.80236,
              622.42978,
              273.5145,
              629.76218
            ],
            "text": "aus"
          },
          {
            "bbox": [
              276.8262,
              622.42978,
              288.80418,
              629.76218
            ],
            "text": "un-"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          631.9619,
          288.78024,
          639.2943
        ],
        "id": "pdf-006-line-102",
        "source_page": 6,
        "text": "beweglichem Vermögen eines Unternehmens und für Einkünfte",
        "words": [
          {
            "bbox": [
              64.63002,
              631.9619,
              111.9195,
              639.2943
            ],
            "text": "beweglichem"
          },
          {
            "bbox": [
              114.13794,
              631.9619,
              150.15966,
              639.2943
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              152.3781,
              631.9619,
              171.14706,
              639.2943
            ],
            "text": "eines"
          },
          {
            "bbox": [
              173.3655,
              631.9619,
              225.84198,
              639.2943
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              228.06042,
              631.9619,
              241.66632,
              639.2943
            ],
            "text": "und"
          },
          {
            "bbox": [
              243.88476,
              631.9619,
              253.34106,
              639.2943
            ],
            "text": "für"
          },
          {
            "bbox": [
              255.5595,
              631.9619,
              288.78024,
              639.2943
            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          641.49402,
          288.82812,
          648.82642
        ],
        "id": "pdf-006-line-104",
        "source_page": 6,
        "text": "aus unbeweglichem Vermögen, das der Ausübung einer selb-",
        "words": [
          {
            "bbox": [
              64.61406,
              641.49402,
              77.3262,
              648.82642
            ],
            "text": "aus"
          },
          {
            "bbox": [
              80.31072,
              641.49402,
              136.47396,
              648.82642
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              139.45848,
              641.49402,
              177.74652,
              648.82642
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              180.6672,
              641.49402,
              193.6746,
              648.82642
            ],
            "text": "das"
          },
          {
            "bbox": [
              196.65912,
              641.49402,
              208.33386,
              648.82642
            ],
            "text": "der"
          },
          {
            "bbox": [
              211.31838,
              641.49402,
              247.5396,
              648.82642
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              250.52412,
              641.49402,
              267.96042,
              648.82642
            ],
            "text": "einer"
          },
          {
            "bbox": [
              270.94494,
              641.49402,
              288.82812,
              648.82642
            ],
            "text": "selb-"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          651.03411,
          145.1562,
          658.36651
        ],
        "id": "pdf-006-line-106",
        "source_page": 6,
        "text": "ständigen Arbeit dient.",
        "words": [
          {
            "bbox": [
              64.65396,
              651.03411,
              99.6303,
              658.36651
            ],
            "text": "ständigen"
          },
          {
            "bbox": [
              101.84874,
              651.03411,
              122.97978,
              658.36651
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              125.19822,
              651.03411,
              145.1562,
              658.36651
            ],
            "text": "dient."
          }
        ]
      },
      {
        "bbox": [
          161.0763,
          672.67266,
          192.38982,
          680.02897
        ],
        "id": "pdf-006-line-108",
        "source_page": 6,
        "text": "Artikel 7",
        "words": [
          {
            "bbox": [
              161.0763,
              672.67266,
              185.7345,
              680.02897
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              187.95294,
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              192.38982,
              680.02897
            ],
            "text": "7"
          }
        ]
      },
      {
        "bbox": [
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          693.62579
        ],
        "id": "pdf-006-line-110",
        "source_page": 6,
        "text": "Unternehmensgewinne",
        "words": [
          {
            "bbox": [
              132.65154,
              686.26948,
              220.8066,
              693.62579
            ],
            "text": "Unternehmensgewinne"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          707.21464
        ],
        "id": "pdf-006-line-112",
        "source_page": 6,
        "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats",
        "words": [
          {
            "bbox": [
              73.11276,
              699.8663,
              81.68328,
              707.1987
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              83.90172,
              699.8663,
              115.22322,
              707.1987
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              123.38676,
              699.8663,
              142.15572,
              707.1987
            ],
            "text": "eines"
          },
          {
            "bbox": [
              150.31926,
              699.8663,
              202.73988,
              707.1987
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              210.90342,
              699.88224,
              229.67238,
              707.21464
            ],
            "text": "eines"
          },
          {
            "bbox": [
              237.83592,
              699.88224,
              288.82014,
              707.21464
            ],
            "text": "Vertragsstaats"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-114",
        "source_page": 6,
        "text": "können nur in diesem Staat besteuert werden, es sei denn, das",
        "words": [
          {
            "bbox": [
              64.65396,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              93.10266,
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              104.63376,
              716.74676
            ],
            "text": "nur"
          },
          {
            "bbox": [
              106.82028,
              709.41436,
              113.02872,
              716.74676
            ],
            "text": "in"
          },
          {
            "bbox": [
              115.21524,
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              141.0864,
              716.74676
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              164.2284,
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              197.92794,
              716.74676
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              200.09052,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              230.79756,
              709.41436,
              239.07282,
              716.74676
            ],
            "text": "es"
          },
          {
            "bbox": [
              241.25934,
              709.41436,
              251.30616,
              716.74676
            ],
            "text": "sei"
          },
          {
            "bbox": [
              253.49268,
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              273.60228,
              716.74676
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              275.7888,
              709.41436,
              288.7962,
              716.74676
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          726.27888
        ],
        "id": "pdf-006-line-116",
        "source_page": 6,
        "text": "Unternehmen übt seine Tätigkeit im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
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              113.0766,
              726.27888
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              118.12794,
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              129.81066,
              726.27091
            ],
            "text": "übt"
          },
          {
            "bbox": [
              134.862,
              718.93851,
              153.63096,
              726.27091
            ],
            "text": "seine"
          },
          {
            "bbox": [
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              189.126,
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              194.17734,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              207.80718,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              288.7962,
              726.27091
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-118",
        "source_page": 6,
        "text": "durch eine dort gelegene Betriebsstätte aus. Übt das",
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          {
            "bbox": [
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              85.03488,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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              735.811
            ],
            "text": "eine"
          },
          {
            "bbox": [
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              128.96478,
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "gelegene"
          },
          {
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            ],
            "text": "Betriebsstätte"
          },
          {
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            ],
            "text": "aus."
          },
          {
            "bbox": [
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            ],
            "text": "Übt"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-120",
        "source_page": 6,
        "text": "Unternehmen seine Tätigkeit auf diese Weise aus, so können",
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          {
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              745.32718
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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              745.32718
            ],
            "text": "seine"
          },
          {
            "bbox": [
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              745.32718
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              171.81738,
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              182.9016,
              745.32718
            ],
            "text": "auf"
          },
          {
            "bbox": [
              185.99784,
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              205.06206,
              745.33515
            ],
            "text": "diese"
          },
          {
            "bbox": [
              208.23012,
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              229.49682,
              745.33515
            ],
            "text": "Weise"
          },
          {
            "bbox": [
              232.66488,
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              247.59546,
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            ],
            "text": "aus,"
          },
          {
            "bbox": [
              250.76352,
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              259.33404,
              745.33515
            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "können"
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        ]
      },
      {
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        ],
        "id": "pdf-006-line-122",
        "source_page": 6,
        "text": "die Gewinne des Unternehmens im anderen Staat besteuert",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              110.51502,
              754.87524
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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              127.32888,
              754.88321
            ],
            "text": "des"
          },
          {
            "bbox": [
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              747.55081,
              183.61182,
              754.88321
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
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              195.99678,
              754.88321
            ],
            "text": "im"
          },
          {
            "bbox": [
              199.80324,
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              228.77862,
              754.88321
            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
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        ]
      },
      {
        "bbox": [
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          764.41533
        ],
        "id": "pdf-006-line-124",
        "source_page": 6,
        "text": "werden, jedoch nur insoweit, als sie dieser Betriebsstätte",
        "words": [
          {
            "bbox": [
              64.638,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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              122.51694,
              764.41533
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              127.78374,
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              139.31484,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              144.52578,
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              176.14254,
              764.41533
            ],
            "text": "insoweit,"
          },
          {
            "bbox": [
              181.40934,
              757.08293,
              191.45616,
              764.41533
            ],
            "text": "als"
          },
          {
            "bbox": [
              196.72296,
              757.08293,
              206.76978,
              764.41533
            ],
            "text": "sie"
          },
          {
            "bbox": [
              212.03658,
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              233.75814,
              764.41533
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              239.02494,
              757.08293,
              288.78822,
              764.41533
            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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          167.78748,
          773.94745
        ],
        "id": "pdf-006-line-126",
        "source_page": 6,
        "text": "zugerechnet werden können.",
        "words": [
          {
            "bbox": [
              64.62204,
              766.61505,
              108.51204,
              773.94745
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              110.73048,
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              137.03256,
              773.94745
            ],
            "text": "werden"
          },
          {
            "bbox": [
              139.251,
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              167.78748,
              773.94745
            ],
            "text": "können."
          }
        ]
      },
      {
        "bbox": [
          73.08084,
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          89.3643
        ],
        "id": "pdf-007-line-003",
        "source_page": 7,
        "text": "(2) Übt ein Unternehmen eines Vertragsstaats seine Tätigkeit",
        "words": [
          {
            "bbox": [
              73.08084,
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              81.65136,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.08824,
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              99.09564,
              89.3643
            ],
            "text": "Übt"
          },
          {
            "bbox": [
              101.0667,
              82.0319,
              111.5604,
              89.3643
            ],
            "text": "ein"
          },
          {
            "bbox": [
              113.53146,
              82.0319,
              162.01794,
              89.3643
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              163.989,
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              182.75796,
              89.3643
            ],
            "text": "eines"
          },
          {
            "bbox": [
              184.72902,
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              235.66536,
              89.3643
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              237.63642,
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              256.40538,
              89.3643
            ],
            "text": "seine"
          },
          {
            "bbox": [
              258.37644,
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              89.3643
            ],
            "text": "Tätigkeit"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-005",
        "source_page": 7,
        "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebs-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
              76.7676,
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              98.89642
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              109.21428,
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              98.89642
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              159.74364,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
              183.68364,
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              198.4626,
              98.89642
            ],
            "text": "eine"
          },
          {
            "bbox": [
              201.99774,
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              98.89642
            ],
            "text": "dort"
          },
          {
            "bbox": [
              219.96072,
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            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              256.00638,
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              288.81216,
              98.89642
            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-007",
        "source_page": 7,
        "text": "stätte aus, so werden vorbehaltlich des Absatzes 3 in jedem",
        "words": [
          {
            "bbox": [
              64.638,
              101.09614,
              84.73962,
              108.42854
            ],
            "text": "stätte"
          },
          {
            "bbox": [
              88.13112,
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              103.0617,
              108.42854
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              106.4532,
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              114.97584,
              108.42854
            ],
            "text": "so"
          },
          {
            "bbox": [
              118.36734,
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              144.66942,
              108.42057
            ],
            "text": "werden"
          },
          {
            "bbox": [
              148.06092,
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              193.57884,
              108.42057
            ],
            "text": "vorbehaltlich"
          },
          {
            "bbox": [
              196.97034,
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              209.97774,
              108.42057
            ],
            "text": "des"
          },
          {
            "bbox": [
              213.36924,
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              246.1032,
              108.42057
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              249.4947,
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              253.93158,
              108.42057
            ],
            "text": "3"
          },
          {
            "bbox": [
              257.32308,
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              263.53152,
              108.42057
            ],
            "text": "in"
          },
          {
            "bbox": [
              266.92302,
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              288.80418,
              108.42057
            ],
            "text": "jedem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-009",
        "source_page": 7,
        "text": "Vertragsstaat dieser Betriebsstätte die Gewinne zugerechnet,",
        "words": [
          {
            "bbox": [
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              111.62424,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              115.12746,
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              136.84902,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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              190.09956,
              117.96066
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              239.21646,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              242.71968,
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            ],
            "text": "zugerechnet,"
          }
        ]
      },
      {
        "bbox": [
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          288.78024,
          127.49278
        ],
        "id": "pdf-007-line-011",
        "source_page": 7,
        "text": "die sie hätte erzielen können, wenn sie eine gleiche oder ähn-",
        "words": [
          {
            "bbox": [
              64.62204,
              120.16038,
              75.411,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              78.1641,
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              88.21092,
              127.49278
            ],
            "text": "sie"
          },
          {
            "bbox": [
              90.96402,
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              108.99882,
              127.49278
            ],
            "text": "hätte"
          },
          {
            "bbox": [
              111.75192,
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              139.07544,
              127.49278
            ],
            "text": "erzielen"
          },
          {
            "bbox": [
              141.82854,
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              170.32512,
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            ],
            "text": "können,"
          },
          {
            "bbox": [
              173.07822,
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              192.28608,
              127.49278
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              195.03918,
              120.16038,
              205.086,
              127.49278
            ],
            "text": "sie"
          },
          {
            "bbox": [
              207.8391,
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              222.61806,
              127.49278
            ],
            "text": "eine"
          },
          {
            "bbox": [
              225.37116,
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              250.78746,
              127.49278
            ],
            "text": "gleiche"
          },
          {
            "bbox": [
              253.54056,
              120.16038,
              269.79582,
              127.49278
            ],
            "text": "oder"
          },
          {
            "bbox": [
              272.54892,
              120.16038,
              288.78024,
              127.49278
            ],
            "text": "ähn-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
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          288.81216,
          137.0249
        ],
        "id": "pdf-007-line-013",
        "source_page": 7,
        "text": "liche Tätigkeit unter gleichen oder ähnlichen Bedingungen als",
        "words": [
          {
            "bbox": [
              64.60608,
              129.6925,
              81.1566,
              137.0249
            ],
            "text": "liche"
          },
          {
            "bbox": [
              84.18102,
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              114.62472,
              137.0249
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              117.64914,
              129.6925,
              135.9792,
              137.0249
            ],
            "text": "unter"
          },
          {
            "bbox": [
              139.00362,
              129.6925,
              168.8568,
              137.0249
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              171.84132,
              129.6925,
              188.09658,
              137.0249
            ],
            "text": "oder"
          },
          {
            "bbox": [
              191.121,
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            ],
            "text": "ähnlichen"
          },
          {
            "bbox": [
              228.29184,
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              275.74092,
              137.0249
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              278.76534,
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              288.81216,
              137.0249
            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-015",
        "source_page": 7,
        "text": "selbständiges Unternehmen ausgeübt hätte und im Verkehr mit",
        "words": [
          {
            "bbox": [
              64.64598,
              139.22462,
              113.96238,
              146.55702
            ],
            "text": "selbständiges"
          },
          {
            "bbox": [
              116.09304,
              139.23259,
              164.57952,
              146.56499
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              166.71018,
              139.23259,
              199.97082,
              146.56499
            ],
            "text": "ausgeübt"
          },
          {
            "bbox": [
              202.06956,
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              220.10436,
              146.56499
            ],
            "text": "hätte"
          },
          {
            "bbox": [
              222.23502,
              139.23259,
              235.84092,
              146.56499
            ],
            "text": "und"
          },
          {
            "bbox": [
              237.97158,
              139.23259,
              246.55008,
              146.56499
            ],
            "text": "im"
          },
          {
            "bbox": [
              248.68074,
              139.23259,
              275.58132,
              146.56499
            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              277.71198,
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              146.56499
            ],
            "text": "mit"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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        ],
        "id": "pdf-007-line-017",
        "source_page": 7,
        "text": "dem Unternehmen, dessen Betriebsstätte sie ist, völlig un-",
        "words": [
          {
            "bbox": [
              64.638,
              148.76471,
              80.46234,
              156.09711
            ],
            "text": "dem"
          },
          {
            "bbox": [
              84.92316,
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              135.5802,
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            ],
            "text": "Unternehmen,"
          },
          {
            "bbox": [
              140.04102,
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              165.76056,
              156.09711
            ],
            "text": "dessen"
          },
          {
            "bbox": [
              170.22138,
              148.76471,
              220.02456,
              156.09711
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              224.48538,
              148.76471,
              234.5322,
              156.09711
            ],
            "text": "sie"
          },
          {
            "bbox": [
              238.93716,
              148.76471,
              249.43086,
              156.09711
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              253.89168,
              148.76471,
              272.3574,
              156.09711
            ],
            "text": "völlig"
          },
          {
            "bbox": [
              276.81822,
              148.76471,
              288.7962,
              156.09711
            ],
            "text": "un-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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          153.38358,
          165.62923
        ],
        "id": "pdf-007-line-019",
        "source_page": 7,
        "text": "abhängig gewesen wäre.",
        "words": [
          {
            "bbox": [
              64.62204,
              158.29683,
              97.73106,
              165.62923
            ],
            "text": "abhängig"
          },
          {
            "bbox": [
              99.9495,
              158.29683,
              131.86152,
              165.62923
            ],
            "text": "gewesen"
          },
          {
            "bbox": [
              134.03208,
              158.28886,
              153.38358,
              165.62126
            ],
            "text": "wäre."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-024",
        "source_page": 7,
        "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte",
        "words": [
          {
            "bbox": [
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              81.66732,
              210.14965
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.1042,
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              97.62732,
              210.14965
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              103.12554,
              202.81725,
              114.80028,
              210.14965
            ],
            "text": "der"
          },
          {
            "bbox": [
              120.2985,
              202.81725,
              156.66336,
              210.14965
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              162.16158,
              202.81725,
              173.83632,
              210.14965
            ],
            "text": "der"
          },
          {
            "bbox": [
              179.33454,
              202.81725,
              210.5922,
              210.14965
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              216.09042,
              202.81725,
              233.52672,
              210.14965
            ],
            "text": "einer"
          },
          {
            "bbox": [
              239.02494,
              202.81725,
              288.82812,
              210.14965
            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-026",
        "source_page": 7,
        "text": "werden die für diese Betriebsstätte entstandenen Auf-",
        "words": [
          {
            "bbox": [
              64.66194,
              212.34937,
              90.96402,
              219.68177
            ],
            "text": "werden"
          },
          {
            "bbox": [
              98.41734,
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              109.2063,
              219.68177
            ],
            "text": "die"
          },
          {
            "bbox": [
              116.73144,
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              126.18774,
              219.68177
            ],
            "text": "für"
          },
          {
            "bbox": [
              133.71288,
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              152.7771,
              219.68177
            ],
            "text": "diese"
          },
          {
            "bbox": [
              160.30224,
              212.34937,
              210.10542,
              219.68177
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              217.63056,
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              266.20482,
              219.68177
            ],
            "text": "entstandenen"
          },
          {
            "bbox": [
              273.72996,
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              288.80418,
              219.68177
            ],
            "text": "Auf-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-028",
        "source_page": 7,
        "text": "wendungen, einschließlich der Geschäftsführungs- und all-",
        "words": [
          {
            "bbox": [
              64.63002,
              221.88946,
              108.528,
              229.22186
            ],
            "text": "wendungen,"
          },
          {
            "bbox": [
              113.68308,
              221.88946,
              161.36358,
              229.22186
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              166.51866,
              221.88946,
              178.1934,
              229.22186
            ],
            "text": "der"
          },
          {
            "bbox": [
              183.34848,
              221.88946,
              253.99542,
              229.22186
            ],
            "text": "Geschäftsführungs-"
          },
          {
            "bbox": [
              259.1505,
              221.88946,
              272.7564,
              229.22186
            ],
            "text": "und"
          },
          {
            "bbox": [
              277.84764,
              221.88946,
              288.78024,
              229.22186
            ],
            "text": "all-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
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        ],
        "id": "pdf-007-line-030",
        "source_page": 7,
        "text": "gemeinen Verwaltungskosten, zum Abzug zugelassen,",
        "words": [
          {
            "bbox": [
              64.60608,
              231.42158,
              99.49464,
              238.75398
            ],
            "text": "gemeinen"
          },
          {
            "bbox": [
              109.4457,
              231.42158,
              179.05524,
              238.75398
            ],
            "text": "Verwaltungskosten,"
          },
          {
            "bbox": [
              189.0063,
              231.42158,
              204.04062,
              238.75398
            ],
            "text": "zum"
          },
          {
            "bbox": [
              213.99168,
              231.42955,
              236.74266,
              238.76195
            ],
            "text": "Abzug"
          },
          {
            "bbox": [
              246.69372,
              231.42955,
              288.80418,
              238.76195
            ],
            "text": "zugelassen,"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          240.96167,
          288.81216,
          248.29407
        ],
        "id": "pdf-007-line-032",
        "source_page": 7,
        "text": "gleichgültig, ob sie in dem Staat, in dem die Betriebsstätte liegt,",
        "words": [
          {
            "bbox": [
              64.638,
              240.96167,
              107.64222,
              248.29407
            ],
            "text": "gleichgültig,"
          },
          {
            "bbox": [
              109.50954,
              240.96167,
              118.8222,
              248.29407
            ],
            "text": "ob"
          },
          {
            "bbox": [
              120.7374,
              240.96167,
              130.78422,
              248.29407
            ],
            "text": "sie"
          },
          {
            "bbox": [
              132.69942,
              240.96167,
              138.90786,
              248.29407
            ],
            "text": "in"
          },
          {
            "bbox": [
              140.82306,
              240.96167,
              156.6474,
              248.29407
            ],
            "text": "dem"
          },
          {
            "bbox": [
              158.5626,
              240.96167,
              179.55,
              248.29407
            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              181.4652,
              240.96167,
              187.67364,
              248.29407
            ],
            "text": "in"
          },
          {
            "bbox": [
              189.58884,
              240.96167,
              205.41318,
              248.29407
            ],
            "text": "dem"
          },
          {
            "bbox": [
              207.32838,
              240.96167,
              218.11734,
              248.29407
            ],
            "text": "die"
          },
          {
            "bbox": [
              219.95274,
              240.96167,
              269.75592,
              248.29407
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              271.67112,
              240.96167,
              288.81216,
              248.29407
            ],
            "text": "liegt,"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          250.49379,
          179.58192,
          257.82619
        ],
        "id": "pdf-007-line-034",
        "source_page": 7,
        "text": "oder anderswo entstanden sind.",
        "words": [
          {
            "bbox": [
              64.638,
              250.49379,
              80.89326,
              257.82619
            ],
            "text": "oder"
          },
          {
            "bbox": [
              83.1117,
              250.49379,
              118.08006,
              257.82619
            ],
            "text": "anderswo"
          },
          {
            "bbox": [
              120.2985,
              250.49379,
              160.21446,
              257.82619
            ],
            "text": "entstanden"
          },
          {
            "bbox": [
              162.4329,
              250.49379,
              179.58192,
              257.82619
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          73.12074,
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          288.7962,
          273.74228
        ],
        "id": "pdf-007-line-036",
        "source_page": 7,
        "text": "(4) Soweit es in einem Vertragsstaat üblich ist, die einer",
        "words": [
          {
            "bbox": [
              73.12074,
              266.40988,
              81.69126,
              273.74228
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.12814,
              266.40988,
              110.49906,
              273.74228
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              114.89604,
              266.40988,
              123.1713,
              273.74228
            ],
            "text": "es"
          },
          {
            "bbox": [
              127.56828,
              266.40988,
              133.77672,
              273.74228
            ],
            "text": "in"
          },
          {
            "bbox": [
              138.11784,
              266.40988,
              159.70374,
              273.74228
            ],
            "text": "einem"
          },
          {
            "bbox": [
              164.10072,
              266.40988,
              211.09494,
              273.74228
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              215.49192,
              266.40988,
              236.9262,
              273.74228
            ],
            "text": "üblich"
          },
          {
            "bbox": [
              241.32318,
              266.40988,
              251.81688,
              273.74228
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              256.17396,
              266.40988,
              266.96292,
              273.74228
            ],
            "text": "die"
          },
          {
            "bbox": [
              271.3599,
              266.40988,
              288.7962,
              273.74228
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          275.94997,
          288.78024,
          283.28237
        ],
        "id": "pdf-007-line-038",
        "source_page": 7,
        "text": "Betriebsstätte zuzurechnenden Gewinne durch Aufteilung der",
        "words": [
          {
            "bbox": [
              64.63002,
              275.94997,
              114.4332,
              283.28237
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              117.76086,
              275.94997,
              176.37396,
              283.28237
            ],
            "text": "zuzurechnenden"
          },
          {
            "bbox": [
              179.69364,
              275.94997,
              211.01514,
              283.28237
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              214.33482,
              275.94997,
              234.73968,
              283.28237
            ],
            "text": "durch"
          },
          {
            "bbox": [
              238.06734,
              275.94997,
              273.8337,
              283.28237
            ],
            "text": "Aufteilung"
          },
          {
            "bbox": [
              277.16136,
              275.94997,
              288.78024,
              283.28237
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          285.49006,
          288.81216,
          292.82246
        ],
        "id": "pdf-007-line-040",
        "source_page": 7,
        "text": "Gesamtgewinne des Unternehmens auf seine einzelnen Teile zu",
        "words": [
          {
            "bbox": [
              64.61406,
              285.49006,
              122.39724,
              292.82246
            ],
            "text": "Gesamtgewinne"
          },
          {
            "bbox": [
              124.3284,
              285.49006,
              137.3358,
              292.82246
            ],
            "text": "des"
          },
          {
            "bbox": [
              139.26696,
              285.49006,
              191.74344,
              292.82246
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              193.6746,
              285.49006,
              204.70296,
              292.82246
            ],
            "text": "auf"
          },
          {
            "bbox": [
              206.63412,
              285.49006,
              225.40308,
              292.82246
            ],
            "text": "seine"
          },
          {
            "bbox": [
              227.33424,
              285.49006,
              260.87418,
              292.82246
            ],
            "text": "einzelnen"
          },
          {
            "bbox": [
              262.80534,
              285.49006,
              278.61372,
              292.82246
            ],
            "text": "Teile"
          },
          {
            "bbox": [
              280.54488,
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              292.82246
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          288.82014,
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        ],
        "id": "pdf-007-line-042",
        "source_page": 7,
        "text": "ermitteln, schließt Absatz 2 nicht aus, dass dieser Vertragsstaat",
        "words": [
          {
            "bbox": [
              64.64598,
              295.02218,
              97.85874,
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            ],
            "text": "ermitteln,"
          },
          {
            "bbox": [
              99.91758,
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              127.40868,
              302.35458
            ],
            "text": "schließt"
          },
          {
            "bbox": [
              129.46752,
              295.02218,
              153.99006,
              302.35458
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              156.0489,
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              160.48578,
              302.35458
            ],
            "text": "2"
          },
          {
            "bbox": [
              162.54462,
              295.02218,
              179.9889,
              302.35458
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              182.04774,
              295.02218,
              196.97832,
              302.35458
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              198.98928,
              295.02218,
              215.98668,
              302.35458
            ],
            "text": "dass"
          },
          {
            "bbox": [
              218.04552,
              295.02218,
              239.76708,
              302.35458
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              241.82592,
              295.02218,
              288.82014,
              302.35458
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          304.5543,
          288.7962,
          311.8867
        ],
        "id": "pdf-007-line-044",
        "source_page": 7,
        "text": "die zu besteuernden Gewinne nach der üblichen Aufteilung",
        "words": [
          {
            "bbox": [
              64.65396,
              304.5543,
              75.44292,
              311.8867
            ],
            "text": "die"
          },
          {
            "bbox": [
              79.67232,
              304.5543,
              87.9396,
              311.8867
            ],
            "text": "zu"
          },
          {
            "bbox": [
              92.11314,
              304.5543,
              141.33378,
              311.8867
            ],
            "text": "besteuernden"
          },
          {
            "bbox": [
              145.56318,
              304.5543,
              176.88468,
              311.8867
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              181.11408,
              304.5543,
              198.55836,
              311.8867
            ],
            "text": "nach"
          },
          {
            "bbox": [
              202.78776,
              304.5543,
              214.4625,
              311.8867
            ],
            "text": "der"
          },
          {
            "bbox": [
              218.6919,
              304.5543,
              248.80044,
              311.8867
            ],
            "text": "üblichen"
          },
          {
            "bbox": [
              253.02984,
              304.5543,
              288.7962,
              311.8867
            ],
            "text": "Aufteilung"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          314.09439,
          288.7962,
          321.42679
        ],
        "id": "pdf-007-line-046",
        "source_page": 7,
        "text": "ermittelt; die gewählte Gewinnaufteilung muss jedoch derart",
        "words": [
          {
            "bbox": [
              64.63002,
              314.09439,
              95.96748,
              321.42679
            ],
            "text": "ermittelt;"
          },
          {
            "bbox": [
              99.89364,
              314.09439,
              110.6826,
              321.42679
            ],
            "text": "die"
          },
          {
            "bbox": [
              114.60876,
              314.09439,
              146.76816,
              321.42679
            ],
            "text": "gewählte"
          },
          {
            "bbox": [
              150.69432,
              314.09439,
              212.61114,
              321.42679
            ],
            "text": "Gewinnaufteilung"
          },
          {
            "bbox": [
              216.5373,
              314.09439,
              235.76112,
              321.42679
            ],
            "text": "muss"
          },
          {
            "bbox": [
              239.68728,
              314.09439,
              263.739,
              321.42679
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              267.66516,
              314.09439,
              288.7962,
              321.42679
            ],
            "text": "derart"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          323.63448,
          288.78024,
          330.96688
        ],
        "id": "pdf-007-line-048",
        "source_page": 7,
        "text": "sein, dass das Ergebnis mit den Grundsätzen dieses Artikels",
        "words": [
          {
            "bbox": [
              64.63002,
              323.63448,
              81.33216,
              330.96688
            ],
            "text": "sein,"
          },
          {
            "bbox": [
              84.69174,
              323.63448,
              101.68914,
              330.96688
            ],
            "text": "dass"
          },
          {
            "bbox": [
              105.04872,
              323.63448,
              118.05612,
              330.96688
            ],
            "text": "das"
          },
          {
            "bbox": [
              121.4157,
              323.63448,
              152.52174,
              330.96688
            ],
            "text": "Ergebnis"
          },
          {
            "bbox": [
              155.82546,
              323.63448,
              166.91766,
              330.96688
            ],
            "text": "mit"
          },
          {
            "bbox": [
              170.27724,
              323.63448,
              183.73152,
              330.96688
            ],
            "text": "den"
          },
          {
            "bbox": [
              187.0911,
              323.63448,
              232.75266,
              330.96688
            ],
            "text": "Grundsätzen"
          },
          {
            "bbox": [
              236.11224,
              323.63448,
              259.16646,
              330.96688
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              262.52604,
              323.63448,
              288.78024,
              330.96688
            ],
            "text": "Artikels"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          333.1666,
          117.69702,
          340.499
        ],
        "id": "pdf-007-line-051",
        "source_page": 7,
        "text": "übereinstimmt.",
        "words": [
          {
            "bbox": [
              64.61406,
              333.1666,
              117.69702,
              340.499
            ],
            "text": "übereinstimmt."
          }
        ]
      },
      {
        "bbox": [
          73.12074,
          368.1549,
          288.78822,
          375.4873
        ],
        "id": "pdf-007-line-055",
        "source_page": 7,
        "text": "(5) Aufgrund des bloßen Einkaufs von Gütern oder Waren für",
        "words": [
          {
            "bbox": [
              73.12074,
              368.1549,
              81.69126,
              375.4873
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              86.12814,
              368.1549,
              118.9419,
              375.4873
            ],
            "text": "Aufgrund"
          },
          {
            "bbox": [
              121.00872,
              368.1549,
              134.01612,
              375.4873
            ],
            "text": "des"
          },
          {
            "bbox": [
              136.02708,
              368.1549,
              160.27032,
              375.4873
            ],
            "text": "bloßen"
          },
          {
            "bbox": [
              162.33714,
              368.1549,
              192.6372,
              375.4873
            ],
            "text": "Einkaufs"
          },
          {
            "bbox": [
              194.70402,
              368.1549,
              207.71142,
              375.4873
            ],
            "text": "von"
          },
          {
            "bbox": [
              209.77824,
              368.1549,
              234.30876,
              375.4873
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              236.37558,
              368.1549,
              252.63084,
              375.4873
            ],
            "text": "oder"
          },
          {
            "bbox": [
              254.69766,
              368.1549,
              277.2651,
              375.4873
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              279.33192,
              368.1549,
              288.78822,
              375.4873
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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          288.82014,
          385.02739
        ],
        "id": "pdf-007-line-056",
        "source_page": 7,
        "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn",
        "words": [
          {
            "bbox": [
              64.62204,
              377.69499,
              77.62944,
              385.02739
            ],
            "text": "das"
          },
          {
            "bbox": [
              84.09324,
              377.69499,
              132.57972,
              385.02739
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              139.04352,
              377.69499,
              154.10976,
              385.02739
            ],
            "text": "wird"
          },
          {
            "bbox": [
              160.57356,
              377.69499,
              177.954,
              385.02739
            ],
            "text": "einer"
          },
          {
            "bbox": [
              184.4178,
              377.69499,
              234.22098,
              385.02739
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              240.68478,
              377.69499,
              255.3201,
              385.02739
            ],
            "text": "kein"
          },
          {
            "bbox": [
              261.7839,
              377.69499,
              288.82014,
              385.02739
            ],
            "text": "Gewinn"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          387.22711,
          110.70654,
          394.55951
        ],
        "id": "pdf-007-line-058",
        "source_page": 7,
        "text": "zugerechnet.",
        "words": [
          {
            "bbox": [
              64.65396,
              387.22711,
              110.70654,
              394.55951
            ],
            "text": "zugerechnet."
          }
        ]
      },
      {
        "bbox": [
          73.0968,
          403.15117,
          288.82014,
          410.48357
        ],
        "id": "pdf-007-line-061",
        "source_page": 7,
        "text": "(6) Bei der Anwendung der vorstehenden Absätze dieses",
        "words": [
          {
            "bbox": [
              73.0968,
              403.15117,
              81.66732,
              410.48357
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              86.1042,
              403.15117,
              97.62732,
              410.48357
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              101.76894,
              403.15117,
              113.44368,
              410.48357
            ],
            "text": "der"
          },
          {
            "bbox": [
              117.5853,
              403.15117,
              160.15062,
              410.48357
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              164.29224,
              403.15117,
              175.96698,
              410.48357
            ],
            "text": "der"
          },
          {
            "bbox": [
              180.1086,
              403.15117,
              228.67488,
              410.48357
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              232.8165,
              403.15117,
              261.6243,
              410.48357
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              265.76592,
              403.15117,
              288.82014,
              410.48357
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          412.68329,
          288.81216,
          420.01569
        ],
        "id": "pdf-007-line-063",
        "source_page": 7,
        "text": "Artikels sind die der Betriebsstätte zuzurechnenden Gewinne",
        "words": [
          {
            "bbox": [
              64.64598,
              412.68329,
              90.90018,
              420.01569
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              94.3635,
              412.68329,
              109.29408,
              420.01569
            ],
            "text": "sind"
          },
          {
            "bbox": [
              112.7574,
              412.68329,
              123.54636,
              420.01569
            ],
            "text": "die"
          },
          {
            "bbox": [
              127.00968,
              412.68329,
              138.68442,
              420.01569
            ],
            "text": "der"
          },
          {
            "bbox": [
              142.14774,
              412.68329,
              191.95092,
              420.01569
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              195.41424,
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            ],
            "text": "zuzurechnenden"
          },
          {
            "bbox": [
              257.49066,
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              288.81216,
              420.01569
            ],
            "text": "Gewinne"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-065",
        "source_page": 7,
        "text": "jedes Jahr auf dieselbe Art zu ermitteln, es sei denn, dass aus-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "jedes"
          },
          {
            "bbox": [
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            ],
            "text": "Jahr"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "dieselbe"
          },
          {
            "bbox": [
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            ],
            "text": "Art"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "ermitteln,"
          },
          {
            "bbox": [
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            ],
            "text": "es"
          },
          {
            "bbox": [
              218.89938,
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            ],
            "text": "sei"
          },
          {
            "bbox": [
              231.2205,
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            ],
            "text": "denn,"
          },
          {
            "bbox": [
              253.66026,
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            ],
            "text": "dass"
          },
          {
            "bbox": [
              272.98782,
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            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-067",
        "source_page": 7,
        "text": "reichende Gründe dafür bestehen, anders zu verfahren.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "reichende"
          },
          {
            "bbox": [
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            ],
            "text": "Gründe"
          },
          {
            "bbox": [
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            ],
            "text": "dafür"
          },
          {
            "bbox": [
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            ],
            "text": "bestehen,"
          },
          {
            "bbox": [
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            ],
            "text": "anders"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "verfahren."
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        ]
      },
      {
        "bbox": [
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        "source_page": 7,
        "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen",
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          {
            "bbox": [
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            ],
            "text": "(7)"
          },
          {
            "bbox": [
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            ],
            "text": "Gehören"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              464.53611
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
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        ]
      },
      {
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        "id": "pdf-007-line-072",
        "source_page": 7,
        "text": "Artikeln dieses Abkommens behandelt werden, so werden die",
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          {
            "bbox": [
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            "text": "Artikeln"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            "text": "Abkommens"
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          {
            "bbox": [
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            ],
            "text": "behandelt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            ],
            "text": "die"
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        ]
      },
      {
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        "id": "pdf-007-line-074",
        "source_page": 7,
        "text": "Bestimmungen jener Artikel durch die Bestimmungen dieses",
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          {
            "bbox": [
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            "text": "Bestimmungen"
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            "text": "jener"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "durch"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-076",
        "source_page": 7,
        "text": "Artikels nicht berührt.",
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          {
            "bbox": [
              64.61406,
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            ],
            "text": "Artikels"
          },
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            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "berührt."
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        ]
      },
      {
        "bbox": [
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        "source_page": 7,
        "text": "Artikel 8",
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "8"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-080",
        "source_page": 7,
        "text": "Seeschifffahrt und Luftfahrt",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Seeschifffahrt"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "Luftfahrt"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-007-line-082",
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        "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats aus",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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              117.40974,
              551.31347
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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              139.72182,
              551.31347
            ],
            "text": "eines"
          },
          {
            "bbox": [
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              195.74142,
              551.31347
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              199.28454,
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              218.0535,
              551.31347
            ],
            "text": "eines"
          },
          {
            "bbox": [
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              272.53296,
              551.31347
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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              288.78822,
              551.31347
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-084",
        "source_page": 7,
        "text": "dem Betrieb von Seeschiffen oder Luftfahrzeugen im interna-",
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          {
            "bbox": [
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              80.44638,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              109.35792,
              560.84559
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
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              125.51742,
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Luftfahrzeugen"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "interna-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-086",
        "source_page": 7,
        "text": "tionalen Verkehr können nur in diesem Vertragsstaat besteuert",
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          {
            "bbox": [
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            ],
            "text": "tionalen"
          },
          {
            "bbox": [
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            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-088",
        "source_page": 7,
        "text": "werden.",
        "words": [
          {
            "bbox": [
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              93.14256,
              579.90186
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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          595.82592
        ],
        "id": "pdf-007-line-090",
        "source_page": 7,
        "text": "(2) Für Zwecke dieses Artikels beinhaltet der Begriff",
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          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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              97.7949,
              595.81795
            ],
            "text": "Für"
          },
          {
            "bbox": [
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              133.01064,
              595.81795
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
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              595.81795
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              170.59644,
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              196.89852,
              595.82592
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
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              595.82592
            ],
            "text": "beinhaltet"
          },
          {
            "bbox": [
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              595.82592
            ],
            "text": "der"
          },
          {
            "bbox": [
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              595.82592
            ],
            "text": "Begriff"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-092",
        "source_page": 7,
        "text": "„Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-",
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          {
            "bbox": [
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              99.32706,
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            ],
            "text": "„Gewinne"
          },
          {
            "bbox": [
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              116.88306,
              605.37398
            ],
            "text": "aus"
          },
          {
            "bbox": [
              121.72692,
              598.04158,
              137.55126,
              605.37398
            ],
            "text": "dem"
          },
          {
            "bbox": [
              142.39512,
              598.04158,
              168.10668,
              605.37398
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              172.95054,
              598.04158,
              185.95794,
              605.37398
            ],
            "text": "von"
          },
          {
            "bbox": [
              190.8018,
              598.04158,
              232.27386,
              605.37398
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              237.11772,
              598.04158,
              253.37298,
              605.37398
            ],
            "text": "oder"
          },
          {
            "bbox": [
              258.21684,
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              288.81216,
              605.37398
            ],
            "text": "Luftfahr-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-094",
        "source_page": 7,
        "text": "zeugen im internationalen Verkehr“ auch die Gewinne aus der",
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          {
            "bbox": [
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            ],
            "text": "zeugen"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "internationalen"
          },
          {
            "bbox": [
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              188.59134,
              614.9061
            ],
            "text": "Verkehr“"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          }
        ]
      },
      {
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        "id": "pdf-007-line-096",
        "source_page": 7,
        "text": "a) gelegentlichen Vermietung von leeren Seeschiffen oder",
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          {
            "bbox": [
              64.638,
              623.48979,
              70.99008,
              630.82219
            ],
            "text": "a)"
          },
          {
            "bbox": [
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            "text": "gelegentlichen"
          },
          {
            "bbox": [
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              630.82219
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              180.13254,
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              630.82219
            ],
            "text": "von"
          },
          {
            "bbox": [
              198.5823,
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            ],
            "text": "leeren"
          },
          {
            "bbox": [
              225.60258,
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              630.82219
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              272.52498,
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              630.82219
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-098",
        "source_page": 7,
        "text": "Luftfahrzeugen und",
        "words": [
          {
            "bbox": [
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              640.35431
            ],
            "text": "Luftfahrzeugen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-100",
        "source_page": 7,
        "text": "b) Nutzung oder Vermietung von Containern (einschließlich",
        "words": [
          {
            "bbox": [
              64.638,
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            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.3661,
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              656.28634
            ],
            "text": "Nutzung"
          },
          {
            "bbox": [
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              128.1588,
              656.28634
            ],
            "text": "oder"
          },
          {
            "bbox": [
              132.7473,
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              172.95852,
              656.28634
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              177.54702,
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              190.55442,
              656.28634
            ],
            "text": "von"
          },
          {
            "bbox": [
              195.14292,
              648.95394,
              234.4524,
              656.28634
            ],
            "text": "Containern"
          },
          {
            "bbox": [
              239.0409,
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              288.7962,
              656.28634
            ],
            "text": "(einschließlich"
          }
        ]
      },
      {
        "bbox": [
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          665.81846
        ],
        "id": "pdf-007-line-102",
        "source_page": 7,
        "text": "Trailern und zugehöriger Ausstattung, die dem Transport der",
        "words": [
          {
            "bbox": [
              77.34216,
              658.48606,
              103.19736,
              665.81846
            ],
            "text": "Trailern"
          },
          {
            "bbox": [
              105.04074,
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              665.81846
            ],
            "text": "und"
          },
          {
            "bbox": [
              120.49002,
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              162.54462,
              665.81846
            ],
            "text": "zugehöriger"
          },
          {
            "bbox": [
              164.388,
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              209.475,
              665.81049
            ],
            "text": "Ausstattung,"
          },
          {
            "bbox": [
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              222.10734,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              223.95072,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              275.2701,
              665.81049
            ],
            "text": "Transport"
          },
          {
            "bbox": [
              277.11348,
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              665.81049
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          77.33418,
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        ],
        "id": "pdf-007-line-104",
        "source_page": 7,
        "text": "Container dienen),",
        "words": [
          {
            "bbox": [
              77.33418,
              668.01818,
              112.06314,
              675.35058
            ],
            "text": "Container"
          },
          {
            "bbox": [
              114.28158,
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            ],
            "text": "dienen),"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-106",
        "source_page": 7,
        "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen oder Luft-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "diese"
          },
          {
            "bbox": [
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            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              148.92276,
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            ],
            "text": "zum"
          },
          {
            "bbox": [
              166.29522,
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            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              194.30502,
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              271.94244,
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              288.7962,
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            ],
            "text": "Luft-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-108",
        "source_page": 7,
        "text": "fahrzeugen im internationalen Verkehr gehören.",
        "words": [
          {
            "bbox": [
              64.62204,
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            ],
            "text": "fahrzeugen"
          },
          {
            "bbox": [
              106.43724,
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              115.01574,
              700.81473
            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              172.02486,
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            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              201.14388,
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            ],
            "text": "gehören."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-111",
        "source_page": 7,
        "text": "(3) Befindet sich der Ort der tatsächlichen Geschäftsleitung",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.08824,
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            ],
            "text": "Befindet"
          },
          {
            "bbox": [
              118.7025,
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            ],
            "text": "sich"
          },
          {
            "bbox": [
              135.94728,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              150.3831,
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              161.61894,
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            ],
            "text": "Ort"
          },
          {
            "bbox": [
              164.38002,
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              176.05476,
              726.27091
            ],
            "text": "der"
          },
          {
            "bbox": [
              178.81584,
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            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäftsleitung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-113",
        "source_page": 7,
        "text": "eines Unternehmens der Seeschifffahrt an Bord eines Schiffes,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              140.66346,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              154.74816,
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              735.811
            ],
            "text": "Seeschifffahrt"
          },
          {
            "bbox": [
              206.07552,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              217.20762,
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              234.46038,
              735.811
            ],
            "text": "Bord"
          },
          {
            "bbox": [
              236.87034,
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              255.6393,
              735.811
            ],
            "text": "eines"
          },
          {
            "bbox": [
              258.04926,
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            ],
            "text": "Schiffes,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-115",
        "source_page": 7,
        "text": "so gilt er als in dem Vertragsstaat gelegen, in dem der Hei-",
        "words": [
          {
            "bbox": [
              64.62204,
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
              91.0917,
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              98.0343,
              745.32718
            ],
            "text": "er"
          },
          {
            "bbox": [
              101.6652,
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              745.32718
            ],
            "text": "als"
          },
          {
            "bbox": [
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              121.52742,
              745.33515
            ],
            "text": "in"
          },
          {
            "bbox": [
              125.15832,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              144.61356,
              738.00275,
              191.60778,
              745.33515
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              195.23868,
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            ],
            "text": "gelegen,"
          },
          {
            "bbox": [
              229.31328,
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              235.52172,
              745.33515
            ],
            "text": "in"
          },
          {
            "bbox": [
              239.10474,
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              254.92908,
              745.33515
            ],
            "text": "dem"
          },
          {
            "bbox": [
              258.55998,
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              270.23472,
              745.33515
            ],
            "text": "der"
          },
          {
            "bbox": [
              273.86562,
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              288.78822,
              745.33515
            ],
            "text": "Hei-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-117",
        "source_page": 7,
        "text": "mathafen des Schiffes liegt, oder, wenn kein Heimathafen vor-",
        "words": [
          {
            "bbox": [
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              98.02632,
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            ],
            "text": "mathafen"
          },
          {
            "bbox": [
              100.65174,
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              113.65914,
              754.87524
            ],
            "text": "des"
          },
          {
            "bbox": [
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              144.77316,
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            ],
            "text": "Schiffes"
          },
          {
            "bbox": [
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            ],
            "text": "liegt,"
          },
          {
            "bbox": [
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            ],
            "text": "oder,"
          },
          {
            "bbox": [
              187.53,
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              206.73786,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              209.36328,
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              223.9986,
              754.88321
            ],
            "text": "kein"
          },
          {
            "bbox": [
              226.62402,
              747.55081,
              271.82274,
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            ],
            "text": "Heimathafen"
          },
          {
            "bbox": [
              274.44816,
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            ],
            "text": "vor-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-119",
        "source_page": 7,
        "text": "handen ist, in dem Vertragsstaat, in dem die Person ansässig",
        "words": [
          {
            "bbox": [
              64.60608,
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              91.21938,
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            ],
            "text": "handen"
          },
          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              107.63424,
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              113.84268,
              764.41533
            ],
            "text": "in"
          },
          {
            "bbox": [
              116.80326,
              757.08293,
              132.6276,
              764.41533
            ],
            "text": "dem"
          },
          {
            "bbox": [
              135.58818,
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            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              187.72152,
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              193.92996,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              196.89054,
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              212.71488,
              764.41533
            ],
            "text": "dem"
          },
          {
            "bbox": [
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              226.46442,
              764.41533
            ],
            "text": "die"
          },
          {
            "bbox": [
              229.425,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              257.50662,
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            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-121",
        "source_page": 7,
        "text": "ist, die das Schiff betreibt.",
        "words": [
          {
            "bbox": [
              64.61406,
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              75.10776,
              773.94745
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              77.3262,
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              88.11516,
              773.94745
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.3336,
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              103.341,
              773.94745
            ],
            "text": "das"
          },
          {
            "bbox": [
              105.55944,
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              125.8047,
              773.94745
            ],
            "text": "Schiff"
          },
          {
            "bbox": [
              128.02314,
              766.61505,
              157.58904,
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            ],
            "text": "betreibt."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-003",
        "source_page": 8,
        "text": "(4) Absatz 1 gilt auch für Gewinne aus der Beteiligung an",
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          {
            "bbox": [
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            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.08824,
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              110.61078,
              89.3643
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              118.59876,
              89.3643
            ],
            "text": "1"
          },
          {
            "bbox": [
              122.14986,
              82.0319,
              132.7872,
              89.3643
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              136.3383,
              82.0319,
              153.78258,
              89.3643
            ],
            "text": "auch"
          },
          {
            "bbox": [
              157.33368,
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              166.78998,
              89.3643
            ],
            "text": "für"
          },
          {
            "bbox": [
              170.34108,
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              201.60672,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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              217.86996,
              89.3643
            ],
            "text": "aus"
          },
          {
            "bbox": [
              221.42106,
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              233.0958,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              236.6469,
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              276.5469,
              89.3643
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              280.098,
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            ],
            "text": "an"
          }
        ]
      },
      {
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        ],
        "id": "pdf-008-line-005",
        "source_page": 8,
        "text": "einem Pool, einer Betriebsgemeinschaft oder einer interna-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
              90.88422,
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              109.14246,
              98.89642
            ],
            "text": "Pool,"
          },
          {
            "bbox": [
              113.78682,
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              131.22312,
              98.89642
            ],
            "text": "einer"
          },
          {
            "bbox": [
              135.86748,
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              213.60864,
              98.89642
            ],
            "text": "Betriebsgemeinschaft"
          },
          {
            "bbox": [
              218.253,
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              234.44442,
              98.89642
            ],
            "text": "oder"
          },
          {
            "bbox": [
              239.08878,
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              256.52508,
              98.89642
            ],
            "text": "einer"
          },
          {
            "bbox": [
              261.16944,
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              288.80418,
              98.89642
            ],
            "text": "interna-"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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        ],
        "id": "pdf-008-line-007",
        "source_page": 8,
        "text": "tionalen Betriebsstelle.",
        "words": [
          {
            "bbox": [
              64.63002,
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            ],
            "text": "tionalen"
          },
          {
            "bbox": [
              94.93008,
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            ],
            "text": "Betriebsstelle."
          }
        ]
      },
      {
        "bbox": [
          161.05236,
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        ],
        "id": "pdf-008-line-009",
        "source_page": 8,
        "text": "Artikel 9",
        "words": [
          {
            "bbox": [
              161.05236,
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              187.929,
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              192.36588,
              132.65734
            ],
            "text": "9"
          }
        ]
      },
      {
        "bbox": [
          127.0017,
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          226.41654,
          147.53733
        ],
        "id": "pdf-008-line-011",
        "source_page": 8,
        "text": "Verbundene Unternehmen",
        "words": [
          {
            "bbox": [
              127.0017,
              140.18102,
              172.38396,
              147.53733
            ],
            "text": "Verbundene"
          },
          {
            "bbox": [
              174.6024,
              140.18102,
              226.41654,
              147.53733
            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
          73.0968,
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        ],
        "id": "pdf-008-line-014",
        "source_page": 8,
        "text": "(1) Wenn",
        "words": [
          {
            "bbox": [
              73.0968,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.1042,
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              106.19784,
              162.39341
            ],
            "text": "Wenn"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-016",
        "source_page": 8,
        "text": "a) ein Unternehmen eines Vertragsstaats unmittelbar oder",
        "words": [
          {
            "bbox": [
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              70.9821,
              177.2734
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.35812,
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              87.85182,
              177.2734
            ],
            "text": "ein"
          },
          {
            "bbox": [
              93.11862,
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              141.6051,
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              146.8719,
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              165.585,
              177.2734
            ],
            "text": "eines"
          },
          {
            "bbox": [
              170.8518,
              169.941,
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              177.2734
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              227.10282,
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              267.31404,
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              272.58084,
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              177.2734
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-018",
        "source_page": 8,
        "text": "mittelbar an der Geschäftsleitung, der Kontrolle oder dem",
        "words": [
          {
            "bbox": [
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            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
              111.81576,
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              120.5379,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              123.69,
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              135.36474,
              186.80552
            ],
            "text": "der"
          },
          {
            "bbox": [
              138.51684,
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            ],
            "text": "Geschäftsleitung,"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              218.65998,
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              186.80552
            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
              253.58844,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              272.9958,
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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          196.33764
        ],
        "id": "pdf-008-line-020",
        "source_page": 8,
        "text": "Kapital eines Unternehmens des anderen Vertragsstaats",
        "words": [
          {
            "bbox": [
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              102.04824,
              196.33764
            ],
            "text": "Kapital"
          },
          {
            "bbox": [
              106.52502,
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              125.29398,
              196.32967
            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              186.81978,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              204.35184,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              196.32967
            ],
            "text": "Vertragsstaats"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-022",
        "source_page": 8,
        "text": "beteiligt ist oder",
        "words": [
          {
            "bbox": [
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            ],
            "text": "beteiligt"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-024",
        "source_page": 8,
        "text": "b) dieselben Personen unmittelbar oder mittelbar an der",
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          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "dieselben"
          },
          {
            "bbox": [
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              220.74975
            ],
            "text": "Personen"
          },
          {
            "bbox": [
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
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              219.46596,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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              220.74975
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-026",
        "source_page": 8,
        "text": "Geschäftsleitung, der Kontrolle oder dem Kapital eines",
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          {
            "bbox": [
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              139.52232,
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            ],
            "text": "Geschäftsleitung,"
          },
          {
            "bbox": [
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              156.2484,
              230.28187
            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              219.43404,
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              235.25838,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              230.28187
            ],
            "text": "Kapital"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-008-line-028",
        "source_page": 8,
        "text": "Unternehmens eines Vertragsstaats und eines Unter-",
        "words": [
          {
            "bbox": [
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              239.81399
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              136.63356,
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              239.81399
            ],
            "text": "eines"
          },
          {
            "bbox": [
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              239.81399
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              220.0086,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              239.81399
            ],
            "text": "eines"
          },
          {
            "bbox": [
              266.04522,
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              239.81399
            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-030",
        "source_page": 8,
        "text": "nehmens des anderen Vertragsstaats beteiligt sind",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nehmens"
          },
          {
            "bbox": [
              112.24668,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "beteiligt"
          },
          {
            "bbox": [
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            ],
            "text": "sind"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-032",
        "source_page": 8,
        "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-",
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          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              86.51916,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesen"
          },
          {
            "bbox": [
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            ],
            "text": "Fällen"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "beiden"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              227.1507,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "ihren"
          },
          {
            "bbox": [
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            ],
            "text": "kaufmän-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-008-line-034",
        "source_page": 8,
        "text": "nischen oder finanziellen Beziehungen an vereinbarte oder auf-",
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          {
            "bbox": [
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            ],
            "text": "nischen"
          },
          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "finanziellen"
          },
          {
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            ],
            "text": "Beziehungen"
          },
          {
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "vereinbarte"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "auf-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-008-line-036",
        "source_page": 8,
        "text": "erlegte Bedingungen gebunden sind, die von denen abweichen,",
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          {
            "bbox": [
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            ],
            "text": "erlegte"
          },
          {
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            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
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              175.959,
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            ],
            "text": "gebunden"
          },
          {
            "bbox": [
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              194.9115,
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            ],
            "text": "sind,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "denen"
          },
          {
            "bbox": [
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            ],
            "text": "abweichen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-038",
        "source_page": 8,
        "text": "die unabhängige Unternehmen miteinander vereinbaren",
        "words": [
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "unabhängige"
          },
          {
            "bbox": [
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              187.73748,
              292.83043
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "miteinander"
          },
          {
            "bbox": [
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            ],
            "text": "vereinbaren"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-040",
        "source_page": 8,
        "text": "würden, dürfen die Gewinne, die eines der Unternehmen ohne",
        "words": [
          {
            "bbox": [
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            ],
            "text": "würden,"
          },
          {
            "bbox": [
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            ],
            "text": "dürfen"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinne,"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              203.091,
              302.37052
            ],
            "text": "eines"
          },
          {
            "bbox": [
              205.70046,
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              217.3752,
              302.37052
            ],
            "text": "der"
          },
          {
            "bbox": [
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              268.47114,
              302.37052
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "ohne"
          }
        ]
      },
      {
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        ],
        "id": "pdf-008-line-042",
        "source_page": 8,
        "text": "diese Bedingungen erzielt hätte, wegen dieser Bedingungen",
        "words": [
          {
            "bbox": [
              64.60608,
              304.57024,
              83.6703,
              311.90264
            ],
            "text": "diese"
          },
          {
            "bbox": [
              87.59646,
              304.57024,
              135.04554,
              311.90264
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              138.9717,
              304.57024,
              160.08678,
              311.90264
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              164.01294,
              304.57024,
              184.26618,
              311.90264
            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              188.15244,
              304.57024,
              211.7892,
              311.90264
            ],
            "text": "wegen"
          },
          {
            "bbox": [
              215.71536,
              304.57024,
              237.43692,
              311.90264
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              241.36308,
              304.57024,
              288.81216,
              311.90264
            ],
            "text": "Bedingungen"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          314.10236,
          288.80418,
          321.43476
        ],
        "id": "pdf-008-line-044",
        "source_page": 8,
        "text": "aber nicht erzielt hat, den Gewinnen dieses Unternehmens",
        "words": [
          {
            "bbox": [
              64.64598,
              314.10236,
              80.60598,
              321.43476
            ],
            "text": "aber"
          },
          {
            "bbox": [
              85.11468,
              314.10236,
              102.5031,
              321.43476
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              107.0118,
              314.10236,
              128.12688,
              321.43476
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              132.63558,
              314.10236,
              146.08986,
              321.43476
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              150.59856,
              314.10236,
              164.05284,
              321.43476
            ],
            "text": "den"
          },
          {
            "bbox": [
              168.56154,
              314.10236,
              204.31992,
              321.43476
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              208.82862,
              314.10236,
              231.819,
              321.43476
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              236.3277,
              314.10236,
              288.80418,
              321.43476
            ],
            "text": "Unternehmens"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          323.64245,
          242.09724,
          330.97485
        ],
        "id": "pdf-008-line-046",
        "source_page": 8,
        "text": "zugerechnet und entsprechend besteuert werden.",
        "words": [
          {
            "bbox": [
              64.638,
              323.64245,
              108.528,
              330.97485
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              110.74644,
              323.64245,
              124.35234,
              330.97485
            ],
            "text": "und"
          },
          {
            "bbox": [
              126.57078,
              323.64245,
              175.4403,
              330.97485
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              177.65874,
              323.64245,
              211.35828,
              330.97485
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              213.57672,
              323.64245,
              242.09724,
              330.97485
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.1367,
          348.05456,
          288.7962,
          355.39493
        ],
        "id": "pdf-008-line-049",
        "source_page": 8,
        "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines",
        "words": [
          {
            "bbox": [
              73.1367,
              348.06253,
              81.70722,
              355.39493
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.1441,
              348.06253,
              113.2761,
              355.39493
            ],
            "text": "Werden"
          },
          {
            "bbox": [
              118.7424,
              348.05456,
              124.95084,
              355.38696
            ],
            "text": "in"
          },
          {
            "bbox": [
              130.41714,
              348.05456,
              152.00304,
              355.38696
            ],
            "text": "einem"
          },
          {
            "bbox": [
              157.46934,
              348.05456,
              204.46356,
              355.38696
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              209.92986,
              348.05456,
              223.38414,
              355.38696
            ],
            "text": "den"
          },
          {
            "bbox": [
              228.85044,
              348.05456,
              264.56094,
              355.38696
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              270.02724,
              348.05456,
              288.7962,
              355.38696
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          357.57074,
          288.78024,
          364.90314
        ],
        "id": "pdf-008-line-051",
        "source_page": 8,
        "text": "Unternehmens dieses Staates Gewinne zugerechnet – und ent-",
        "words": [
          {
            "bbox": [
              64.63002,
              357.57074,
              117.1065,
              364.90314
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              119.1813,
              357.57074,
              142.23552,
              364.90314
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              144.31032,
              357.57074,
              171.29868,
              364.90314
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              173.37348,
              357.57074,
              204.69498,
              364.90314
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              206.76978,
              357.57074,
              250.65978,
              364.90314
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              252.73458,
              357.57074,
              256.72458,
              364.90314
            ],
            "text": "–"
          },
          {
            "bbox": [
              258.79938,
              357.57074,
              272.40528,
              364.90314
            ],
            "text": "und"
          },
          {
            "bbox": [
              274.44018,
              357.57074,
              288.78024,
              364.90314
            ],
            "text": "ent-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          367.11083,
          288.81216,
          374.4512
        ],
        "id": "pdf-008-line-053",
        "source_page": 8,
        "text": "sprechend besteuert –, mit denen ein Unternehmen des",
        "words": [
          {
            "bbox": [
              64.60608,
              367.11083,
              102.3036,
              374.44323
            ],
            "text": "sprechend"
          },
          {
            "bbox": [
              108.21678,
              367.11083,
              141.91632,
              374.44323
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              147.8295,
              367.11083,
              154.03794,
              374.44323
            ],
            "text": "–,"
          },
          {
            "bbox": [
              159.95112,
              367.11083,
              171.04332,
              374.44323
            ],
            "text": "mit"
          },
          {
            "bbox": [
              176.9565,
              367.11083,
              199.08504,
              374.44323
            ],
            "text": "denen"
          },
          {
            "bbox": [
              204.99822,
              367.1188,
              215.49192,
              374.4512
            ],
            "text": "ein"
          },
          {
            "bbox": [
              221.4051,
              367.1188,
              269.89158,
              374.4512
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              275.80476,
              367.1188,
              288.81216,
              374.4512
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          376.65092,
          288.80418,
          383.98332
        ],
        "id": "pdf-008-line-055",
        "source_page": 8,
        "text": "anderen Vertragsstaats in diesem Staat besteuert worden ist,",
        "words": [
          {
            "bbox": [
              64.64598,
              376.65092,
              93.62136,
              383.98332
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              96.86124,
              376.65092,
              147.7896,
              383.98332
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              151.02948,
              376.65092,
              157.23792,
              383.98332
            ],
            "text": "in"
          },
          {
            "bbox": [
              160.4778,
              376.65092,
              186.34896,
              383.98332
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              189.58884,
              376.65092,
              208.3578,
              383.98332
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              211.59768,
              376.65092,
              245.23338,
              383.98332
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              248.47326,
              376.65092,
              275.0706,
              383.98332
            ],
            "text": "worden"
          },
          {
            "bbox": [
              278.31048,
              376.65092,
              288.80418,
              383.98332
            ],
            "text": "ist,"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          386.18304,
          288.78024,
          393.51544
        ],
        "id": "pdf-008-line-057",
        "source_page": 8,
        "text": "und handelt es sich bei den zugerechneten Gewinnen um",
        "words": [
          {
            "bbox": [
              64.638,
              386.18304,
              78.2439,
              393.51544
            ],
            "text": "und"
          },
          {
            "bbox": [
              82.93614,
              386.18304,
              109.39782,
              393.51544
            ],
            "text": "handelt"
          },
          {
            "bbox": [
              114.09006,
              386.18304,
              122.36532,
              393.51544
            ],
            "text": "es"
          },
          {
            "bbox": [
              127.05756,
              386.18304,
              141.49338,
              393.51544
            ],
            "text": "sich"
          },
          {
            "bbox": [
              146.18562,
              386.18304,
              156.97458,
              393.51544
            ],
            "text": "bei"
          },
          {
            "bbox": [
              161.66682,
              386.18304,
              175.1211,
              393.51544
            ],
            "text": "den"
          },
          {
            "bbox": [
              179.81334,
              386.18304,
              232.42548,
              393.51544
            ],
            "text": "zugerechneten"
          },
          {
            "bbox": [
              237.11772,
              386.18304,
              272.84418,
              393.51544
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              277.53642,
              386.18304,
              288.78024,
              393.51544
            ],
            "text": "um"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          395.70719,
          288.81216,
          403.04756
        ],
        "id": "pdf-008-line-059",
        "source_page": 8,
        "text": "solche, die das Unternehmen des erstgenannten Staates erzielt",
        "words": [
          {
            "bbox": [
              64.61406,
              395.71516,
              90.18198,
              403.04756
            ],
            "text": "solche,"
          },
          {
            "bbox": [
              92.19294,
              395.71516,
              102.9819,
              403.04756
            ],
            "text": "die"
          },
          {
            "bbox": [
              104.99286,
              395.71516,
              118.00026,
              403.04756
            ],
            "text": "das"
          },
          {
            "bbox": [
              120.01122,
              395.71516,
              168.4977,
              403.04756
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              170.50866,
              395.71516,
              183.47616,
              403.04756
            ],
            "text": "des"
          },
          {
            "bbox": [
              185.48712,
              395.70719,
              236.63094,
              403.03959
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              238.6419,
              395.70719,
              265.68612,
              403.03959
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              267.69708,
              395.70719,
              288.81216,
              403.03959
            ],
            "text": "erzielt"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          405.24728,
          288.80418,
          412.57968
        ],
        "id": "pdf-008-line-061",
        "source_page": 8,
        "text": "hätte, wenn die zwischen den beiden Unternehmen verein-",
        "words": [
          {
            "bbox": [
              64.64598,
              405.24728,
              84.85932,
              412.57968
            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              89.19246,
              405.24728,
              108.40032,
              412.57968
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              112.73346,
              405.24728,
              123.52242,
              412.57968
            ],
            "text": "die"
          },
          {
            "bbox": [
              127.85556,
              405.24728,
              160.94064,
              412.57968
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              165.27378,
              405.24728,
              178.72806,
              412.57968
            ],
            "text": "den"
          },
          {
            "bbox": [
              183.0612,
              405.24728,
              207.26454,
              412.57968
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              211.59768,
              405.24728,
              260.08416,
              412.57968
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              264.4173,
              405.24728,
              288.80418,
              412.57968
            ],
            "text": "verein-"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          414.7794,
          288.78822,
          422.1118
        ],
        "id": "pdf-008-line-063",
        "source_page": 8,
        "text": "barten Bedingungen die gleichen gewesen wären, die",
        "words": [
          {
            "bbox": [
              64.63002,
              414.7794,
              87.5406,
              422.1118
            ],
            "text": "barten"
          },
          {
            "bbox": [
              95.33706,
              414.7794,
              142.74624,
              422.1118
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              150.5427,
              414.7794,
              161.33166,
              422.1118
            ],
            "text": "die"
          },
          {
            "bbox": [
              169.12812,
              414.7794,
              198.9813,
              422.1118
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              206.77776,
              414.7794,
              238.68978,
              422.1118
            ],
            "text": "gewesen"
          },
          {
            "bbox": [
              246.48624,
              414.7794,
              270.2028,
              422.1118
            ],
            "text": "wären,"
          },
          {
            "bbox": [
              277.99926,
              414.7794,
              288.78822,
              422.1118
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          424.31152,
          288.81216,
          431.65189
        ],
        "id": "pdf-008-line-065",
        "source_page": 8,
        "text": "unabhängige Unternehmen miteinander vereinbaren würden,",
        "words": [
          {
            "bbox": [
              64.62204,
              424.31152,
              110.89008,
              431.64392
            ],
            "text": "unabhängige"
          },
          {
            "bbox": [
              115.21524,
              424.31152,
              163.70172,
              431.64392
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              168.02688,
              424.31152,
              209.9538,
              431.64392
            ],
            "text": "miteinander"
          },
          {
            "bbox": [
              214.27896,
              424.31949,
              255.81486,
              431.65189
            ],
            "text": "vereinbaren"
          },
          {
            "bbox": [
              260.14002,
              424.31949,
              288.81216,
              431.65189
            ],
            "text": "würden,"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          433.85161,
          288.7962,
          441.18401
        ],
        "id": "pdf-008-line-067",
        "source_page": 8,
        "text": "so nimmt der andere Staat eine entsprechende Änderung der",
        "words": [
          {
            "bbox": [
              64.64598,
              433.85161,
              73.2165,
              441.18401
            ],
            "text": "so"
          },
          {
            "bbox": [
              76.209,
              433.85161,
              98.49714,
              441.18401
            ],
            "text": "nimmt"
          },
          {
            "bbox": [
              101.48964,
              433.85161,
              113.16438,
              441.18401
            ],
            "text": "der"
          },
          {
            "bbox": [
              116.15688,
              433.85161,
              140.69538,
              441.18401
            ],
            "text": "andere"
          },
          {
            "bbox": [
              143.68788,
              433.85161,
              162.45684,
              441.18401
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              165.44934,
              433.85161,
              180.2283,
              441.18401
            ],
            "text": "eine"
          },
          {
            "bbox": [
              183.2208,
              433.85161,
              236.39952,
              441.18401
            ],
            "text": "entsprechende"
          },
          {
            "bbox": [
              239.39202,
              433.85161,
              274.12896,
              441.18401
            ],
            "text": "Änderung"
          },
          {
            "bbox": [
              277.12146,
              433.85161,
              288.7962,
              441.18401
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          443.3917,
          288.7962,
          450.7241
        ],
        "id": "pdf-008-line-069",
        "source_page": 8,
        "text": "dort von diesen Gewinnen erhobenen Steuer vor. Bei dieser",
        "words": [
          {
            "bbox": [
              64.63002,
              443.3917,
              79.11372,
              450.7241
            ],
            "text": "dort"
          },
          {
            "bbox": [
              82.8723,
              443.3917,
              95.8797,
              450.7241
            ],
            "text": "von"
          },
          {
            "bbox": [
              99.63828,
              443.3917,
              123.13938,
              450.7241
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              126.85008,
              443.3917,
              162.60846,
              450.7241
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              166.36704,
              443.3917,
              204.50346,
              450.7241
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              208.26204,
              443.3917,
              231.61152,
              450.7241
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              235.3701,
              443.3917,
              248.08224,
              450.7241
            ],
            "text": "vor."
          },
          {
            "bbox": [
              251.84082,
              443.3917,
              263.31606,
              450.7241
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              267.07464,
              443.3917,
              288.7962,
              450.7241
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          452.92382,
          288.8361,
          460.25622
        ],
        "id": "pdf-008-line-071",
        "source_page": 8,
        "text": "Änderung sind die übrigen Bestimmungen dieses Abkommens",
        "words": [
          {
            "bbox": [
              64.63002,
              452.92382,
              99.36696,
              460.25622
            ],
            "text": "Änderung"
          },
          {
            "bbox": [
              101.88066,
              452.92382,
              116.81124,
              460.25622
            ],
            "text": "sind"
          },
          {
            "bbox": [
              119.32494,
              452.92382,
              130.1139,
              460.25622
            ],
            "text": "die"
          },
          {
            "bbox": [
              132.6276,
              452.92382,
              159.47232,
              460.25622
            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              161.98602,
              452.92382,
              215.80314,
              460.25622
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              218.31684,
              452.92382,
              241.37106,
              460.25622
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              243.88476,
              452.92382,
              288.8361,
              460.25622
            ],
            "text": "Abkommens"
          }
        ]
      },
      {
        "bbox": [
          64.66992,
          462.44797,
          288.81216,
          469.78834
        ],
        "id": "pdf-008-line-073",
        "source_page": 8,
        "text": "zu berücksichtigen; erforderlichenfalls werden die zuständigen",
        "words": [
          {
            "bbox": [
              64.66992,
              462.45594,
              72.9372,
              469.78834
            ],
            "text": "zu"
          },
          {
            "bbox": [
              75.5706,
              462.44797,
              134.39916,
              469.78037
            ],
            "text": "berücksichtigen;"
          },
          {
            "bbox": [
              137.10438,
              462.44797,
              200.30598,
              469.78037
            ],
            "text": "erforderlichenfalls"
          },
          {
            "bbox": [
              203.0112,
              462.44797,
              229.31328,
              469.78037
            ],
            "text": "werden"
          },
          {
            "bbox": [
              232.0185,
              462.44797,
              242.80746,
              469.78037
            ],
            "text": "die"
          },
          {
            "bbox": [
              245.51268,
              462.44797,
              288.81216,
              469.78037
            ],
            "text": "zuständigen"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          471.98806,
          251.81688,
          479.32046
        ],
        "id": "pdf-008-line-075",
        "source_page": 8,
        "text": "Behörden der Vertragsstaaten einander konsultieren.",
        "words": [
          {
            "bbox": [
              64.64598,
              471.98806,
              99.33504,
              479.32046
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              101.55348,
              471.98806,
              113.22822,
              479.32046
            ],
            "text": "der"
          },
          {
            "bbox": [
              115.44666,
              471.98806,
              171.16302,
              479.32046
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              173.38146,
              471.98806,
              204.27204,
              479.32046
            ],
            "text": "einander"
          },
          {
            "bbox": [
              206.49048,
              471.98806,
              251.81688,
              479.32046
            ],
            "text": "konsultieren."
          }
        ]
      },
      {
        "bbox": [
          158.8419,
          515.25719,
          194.5923,
          522.6135
        ],
        "id": "pdf-008-line-079",
        "source_page": 8,
        "text": "Artikel 10",
        "words": [
          {
            "bbox": [
              158.8419,
              515.25719,
              183.5001,
              522.6135
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              185.71854,
              515.25719,
              194.5923,
              522.6135
            ],
            "text": "10"
          }
        ]
      },
      {
        "bbox": [
          155.45838,
          530.13718,
          198.01572,
          537.49349
        ],
        "id": "pdf-008-line-081",
        "source_page": 8,
        "text": "Dividenden",
        "words": [
          {
            "bbox": [
              155.45838,
              530.13718,
              198.01572,
              537.49349
            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
          73.14468,
          545.0092,
          288.81216,
          552.35754
        ],
        "id": "pdf-008-line-083",
        "source_page": 8,
        "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige",
        "words": [
          {
            "bbox": [
              73.14468,
              545.0092,
              81.65136,
              552.3416
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.08824,
              545.02514,
              128.36628,
              552.35754
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              132.45204,
              545.02514,
              143.241,
              552.35754
            ],
            "text": "die"
          },
          {
            "bbox": [
              147.32676,
              545.02514,
              162.10572,
              552.35754
            ],
            "text": "eine"
          },
          {
            "bbox": [
              166.19148,
              545.02514,
              172.39992,
              552.35754
            ],
            "text": "in"
          },
          {
            "bbox": [
              176.48568,
              545.02514,
              198.07158,
              552.35754
            ],
            "text": "einem"
          },
          {
            "bbox": [
              202.15734,
              545.02514,
              249.11166,
              552.35754
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              253.19742,
              545.02514,
              288.81216,
              552.35754
            ],
            "text": "ansässige"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          554.54929,
          288.7962,
          561.88966
        ],
        "id": "pdf-008-line-085",
        "source_page": 8,
        "text": "Gesellschaft an eine im anderen Vertragsstaat ansässige Per-",
        "words": [
          {
            "bbox": [
              64.64598,
              554.55726,
              108.62376,
              561.88966
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              111.67212,
              554.54929,
              120.39426,
              561.88169
            ],
            "text": "an"
          },
          {
            "bbox": [
              123.44262,
              554.54929,
              138.22158,
              561.88169
            ],
            "text": "eine"
          },
          {
            "bbox": [
              141.26994,
              554.54929,
              149.84844,
              561.88169
            ],
            "text": "im"
          },
          {
            "bbox": [
              152.8968,
              554.54929,
              181.87218,
              561.88169
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              184.92054,
              554.54929,
              231.86688,
              561.88169
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              234.91524,
              554.54929,
              270.52998,
              561.88169
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              273.57834,
              554.54929,
              288.7962,
              561.88169
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          564.08938,
          256.97994,
          571.42178
        ],
        "id": "pdf-008-line-087",
        "source_page": 8,
        "text": "son zahlt, können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              64.62204,
              564.08938,
              77.62944,
              571.42178
            ],
            "text": "son"
          },
          {
            "bbox": [
              79.84788,
              564.08938,
              98.90412,
              571.42178
            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
              101.12256,
              564.08938,
              127.4406,
              571.42178
            ],
            "text": "können"
          },
          {
            "bbox": [
              129.61116,
              564.08938,
              138.18966,
              571.42178
            ],
            "text": "im"
          },
          {
            "bbox": [
              140.4081,
              564.08938,
              169.38348,
              571.42178
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              171.60192,
              564.08938,
              190.37088,
              571.42178
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              192.58932,
              564.08938,
              226.28886,
              571.42178
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              228.5073,
              564.08938,
              256.97994,
              571.42178
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.08882,
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          288.82812,
          595.84186
        ],
        "id": "pdf-008-line-090",
        "source_page": 8,
        "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-",
        "words": [
          {
            "bbox": [
              73.08882,
              588.50946,
              81.65934,
              595.84186
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.09622,
              588.50946,
              106.04622,
              595.84186
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              108.95892,
              588.50946,
              149.01852,
              595.84186
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              151.93122,
              588.50946,
              178.24926,
              595.84186
            ],
            "text": "können"
          },
          {
            "bbox": [
              181.16196,
              588.50946,
              205.18974,
              595.84186
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              208.10244,
              588.50946,
              225.54672,
              595.84186
            ],
            "text": "auch"
          },
          {
            "bbox": [
              228.45942,
              588.50946,
              234.66786,
              595.84186
            ],
            "text": "in"
          },
          {
            "bbox": [
              237.58056,
              588.50946,
              253.4049,
              595.84186
            ],
            "text": "dem"
          },
          {
            "bbox": [
              256.3176,
              588.50946,
              288.82812,
              595.84186
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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          288.7962,
          605.37398
        ],
        "id": "pdf-008-line-092",
        "source_page": 8,
        "text": "staat, in dem die die Dividenden zahlende Gesellschaft",
        "words": [
          {
            "bbox": [
              64.65396,
              598.04158,
              84.46032,
              605.37398
            ],
            "text": "staat,"
          },
          {
            "bbox": [
              90.84432,
              598.04158,
              97.05276,
              605.37398
            ],
            "text": "in"
          },
          {
            "bbox": [
              103.37292,
              598.04158,
              119.19726,
              605.37398
            ],
            "text": "dem"
          },
          {
            "bbox": [
              125.58126,
              598.04158,
              136.37022,
              605.37398
            ],
            "text": "die"
          },
          {
            "bbox": [
              142.75422,
              598.04158,
              153.54318,
              605.37398
            ],
            "text": "die"
          },
          {
            "bbox": [
              159.92718,
              598.04158,
              199.98678,
              605.37398
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              206.37078,
              598.04158,
              238.43442,
              605.37398
            ],
            "text": "zahlende"
          },
          {
            "bbox": [
              244.76256,
              598.04158,
              288.7962,
              605.37398
            ],
            "text": "Gesellschaft"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          607.5737,
          288.78822,
          614.9061
        ],
        "id": "pdf-008-line-094",
        "source_page": 8,
        "text": "ansässig ist, nach dem Recht dieses Staates besteuert werden;",
        "words": [
          {
            "bbox": [
              64.63002,
              607.5737,
              95.9595,
              614.9061
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              97.93854,
              607.5737,
              108.43224,
              614.9061
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              110.41128,
              607.5737,
              127.85556,
              614.9061
            ],
            "text": "nach"
          },
          {
            "bbox": [
              129.8346,
              607.5737,
              145.61904,
              614.9061
            ],
            "text": "dem"
          },
          {
            "bbox": [
              147.59808,
              607.5737,
              168.58548,
              614.9061
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              170.56452,
              607.5737,
              193.61874,
              614.9061
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              195.59778,
              607.5737,
              222.642,
              614.9061
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              224.62104,
              607.5737,
              258.32058,
              614.9061
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              260.2677,
              607.5737,
              288.78822,
              614.9061
            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          624.43822
        ],
        "id": "pdf-008-line-096",
        "source_page": 8,
        "text": "die Steuer darf aber, wenn der Nutzungsberechtigte der",
        "words": [
          {
            "bbox": [
              64.62204,
              617.10582,
              75.411,
              624.43822
            ],
            "text": "die"
          },
          {
            "bbox": [
              81.396,
              617.10582,
              104.74548,
              624.43822
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              110.73048,
              617.10582,
              124.7673,
              624.43822
            ],
            "text": "darf"
          },
          {
            "bbox": [
              130.7523,
              617.10582,
              148.19658,
              624.43822
            ],
            "text": "aber,"
          },
          {
            "bbox": [
              154.18158,
              617.10582,
              173.38944,
              624.43822
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              179.3106,
              617.09785,
              190.98534,
              624.43025
            ],
            "text": "der"
          },
          {
            "bbox": [
              196.97034,
              617.09785,
              271.1604,
              624.43025
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              277.1454,
              617.09785,
              288.82014,
              624.43025
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          626.62997,
          288.81216,
          633.96237
        ],
        "id": "pdf-008-line-098",
        "source_page": 8,
        "text": "Dividenden im anderen Vertragsstaat ansässig ist, nicht über-",
        "words": [
          {
            "bbox": [
              64.65396,
              626.62997,
              104.6577,
              633.96237
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              107.68212,
              626.62997,
              116.26062,
              633.96237
            ],
            "text": "im"
          },
          {
            "bbox": [
              119.28504,
              626.62997,
              148.26042,
              633.96237
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              151.28484,
              626.62997,
              198.27906,
              633.96237
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              201.30348,
              626.62997,
              232.58508,
              633.96237
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              235.6095,
              626.62997,
              246.1032,
              633.96237
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              249.12762,
              626.62997,
              266.5719,
              633.96237
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              269.59632,
              626.62997,
              288.81216,
              633.96237
            ],
            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          636.17006,
          92.71962,
          643.50246
        ],
        "id": "pdf-008-line-100",
        "source_page": 8,
        "text": "steigen:",
        "words": [
          {
            "bbox": [
              64.638,
              636.17006,
              92.71962,
              643.50246
            ],
            "text": "steigen:"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          660.59014,
          288.81216,
          667.92254
        ],
        "id": "pdf-008-line-103",
        "source_page": 8,
        "text": "a) 5 vom Hundert des Bruttobetrags der Dividenden, wenn der",
        "words": [
          {
            "bbox": [
              64.65396,
              660.59014,
              71.00604,
              667.92254
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.3262,
              660.59014,
              81.76308,
              667.92254
            ],
            "text": "5"
          },
          {
            "bbox": [
              83.74212,
              660.59014,
              99.11958,
              667.92254
            ],
            "text": "vom"
          },
          {
            "bbox": [
              101.09862,
              660.59014,
              129.92238,
              667.92254
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              131.90142,
              660.59014,
              144.90882,
              667.92254
            ],
            "text": "des"
          },
          {
            "bbox": [
              146.88786,
              660.59014,
              196.10052,
              667.92254
            ],
            "text": "Bruttobetrags"
          },
          {
            "bbox": [
              198.07956,
              660.59014,
              209.7144,
              667.92254
            ],
            "text": "der"
          },
          {
            "bbox": [
              211.69344,
              660.59014,
              253.97148,
              667.92254
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              255.95052,
              660.59014,
              275.15838,
              667.92254
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              277.13742,
              660.59014,
              288.81216,
              667.92254
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          670.10632,
          288.7962,
          677.44669
        ],
        "id": "pdf-008-line-105",
        "source_page": 8,
        "text": "Nutzungsberechtigte eine Gesellschaft (jedoch keine Per-",
        "words": [
          {
            "bbox": [
              77.35812,
              670.10632,
              151.5003,
              677.43872
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              155.14716,
              670.11429,
              169.92612,
              677.44669
            ],
            "text": "eine"
          },
          {
            "bbox": [
              173.57298,
              670.11429,
              217.60662,
              677.44669
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              221.25348,
              670.11429,
              247.36404,
              677.44669
            ],
            "text": "(jedoch"
          },
          {
            "bbox": [
              251.0109,
              670.11429,
              269.93148,
              677.44669
            ],
            "text": "keine"
          },
          {
            "bbox": [
              273.57834,
              670.11429,
              288.7962,
              677.44669
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          679.65438,
          288.78024,
          686.98678
        ],
        "id": "pdf-008-line-107",
        "source_page": 8,
        "text": "sonengesellschaft) ist, die unmittelbar über mindestens",
        "words": [
          {
            "bbox": [
              77.34216,
              679.65438,
              143.69586,
              686.98678
            ],
            "text": "sonengesellschaft)"
          },
          {
            "bbox": [
              148.96266,
              679.65438,
              159.40848,
              686.98678
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              164.67528,
              679.65438,
              175.46424,
              686.98678
            ],
            "text": "die"
          },
          {
            "bbox": [
              180.73104,
              679.65438,
              220.94226,
              686.98678
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              226.20906,
              679.65438,
              242.32068,
              686.98678
            ],
            "text": "über"
          },
          {
            "bbox": [
              247.58748,
              679.65438,
              288.78024,
              686.98678
            ],
            "text": "mindestens"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          689.1865,
          288.81216,
          696.52687
        ],
        "id": "pdf-008-line-109",
        "source_page": 8,
        "text": "25 vom Hundert des Kapitals der die Dividenden zahlenden",
        "words": [
          {
            "bbox": [
              77.3262,
              689.1865,
              86.19996,
              696.5189
            ],
            "text": "25"
          },
          {
            "bbox": [
              88.4184,
              689.1865,
              103.79586,
              696.5189
            ],
            "text": "vom"
          },
          {
            "bbox": [
              106.0143,
              689.1865,
              134.83806,
              696.5189
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              137.0565,
              689.1865,
              150.0639,
              696.5189
            ],
            "text": "des"
          },
          {
            "bbox": [
              152.28234,
              689.1865,
              180.95448,
              696.5189
            ],
            "text": "Kapitals"
          },
          {
            "bbox": [
              183.17292,
              689.1865,
              194.84766,
              696.5189
            ],
            "text": "der"
          },
          {
            "bbox": [
              197.0262,
              689.19447,
              207.81516,
              696.52687
            ],
            "text": "die"
          },
          {
            "bbox": [
              210.0336,
              689.19447,
              250.0932,
              696.52687
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              252.31164,
              689.19447,
              288.81216,
              696.52687
            ],
            "text": "zahlenden"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
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          288.7962,
          706.06696
        ],
        "id": "pdf-008-line-111",
        "source_page": 8,
        "text": "Gesellschaft verfügt und dieser Kapitalanteil mindestens",
        "words": [
          {
            "bbox": [
              77.35812,
              698.73456,
              121.35186,
              706.06696
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              125.82066,
              698.73456,
              150.64644,
              706.06696
            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              155.11524,
              698.73456,
              168.72114,
              706.06696
            ],
            "text": "und"
          },
          {
            "bbox": [
              173.18994,
              698.73456,
              194.9115,
              706.06696
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              199.3803,
              698.73456,
              243.07878,
              706.06696
            ],
            "text": "Kapitalanteil"
          },
          {
            "bbox": [
              247.54758,
              698.73456,
              288.7962,
              706.06696
            ],
            "text": "mindestens"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          708.25074,
          288.81216,
          715.58314
        ],
        "id": "pdf-008-line-113",
        "source_page": 8,
        "text": "150 000 Euro oder den entsprechenden Wert in",
        "words": [
          {
            "bbox": [
              77.34216,
              708.25074,
              90.6528,
              715.58314
            ],
            "text": "150"
          },
          {
            "bbox": [
              92.87124,
              708.25074,
              106.18188,
              715.58314
            ],
            "text": "000"
          },
          {
            "bbox": [
              115.56636,
              708.25074,
              131.97324,
              715.58314
            ],
            "text": "Euro"
          },
          {
            "bbox": [
              141.35772,
              708.25074,
              157.61298,
              715.58314
            ],
            "text": "oder"
          },
          {
            "bbox": [
              166.99746,
              708.25074,
              180.40386,
              715.58314
            ],
            "text": "den"
          },
          {
            "bbox": [
              189.78834,
              708.25074,
              247.44384,
              715.58314
            ],
            "text": "entsprechenden"
          },
          {
            "bbox": [
              256.82832,
              708.25074,
              273.21924,
              715.58314
            ],
            "text": "Wert"
          },
          {
            "bbox": [
              282.60372,
              708.25074,
              288.81216,
              715.58314
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          717.79083,
          207.39222,
          725.12323
        ],
        "id": "pdf-008-line-115",
        "source_page": 8,
        "text": "aserbaidschanischen Manat beträgt;",
        "words": [
          {
            "bbox": [
              77.35812,
              717.79083,
              152.6973,
              725.12323
            ],
            "text": "aserbaidschanischen"
          },
          {
            "bbox": [
              154.91574,
              717.79083,
              177.38742,
              725.12323
            ],
            "text": "Manat"
          },
          {
            "bbox": [
              179.60586,
              717.79083,
              207.39222,
              725.12323
            ],
            "text": "beträgt;"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          732.66285,
          288.81216,
          739.99525
        ],
        "id": "pdf-008-line-117",
        "source_page": 8,
        "text": "b) 15 vom Hundert des Bruttobetrags der Dividenden in allen",
        "words": [
          {
            "bbox": [
              64.65396,
              732.66285,
              71.45292,
              739.99525
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.38206,
              732.66285,
              86.25582,
              739.99525
            ],
            "text": "15"
          },
          {
            "bbox": [
              88.977,
              732.66285,
              104.29062,
              739.99525
            ],
            "text": "vom"
          },
          {
            "bbox": [
              107.0118,
              732.66285,
              135.83556,
              739.99525
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              138.55674,
              732.66285,
              151.56414,
              739.99525
            ],
            "text": "des"
          },
          {
            "bbox": [
              154.28532,
              732.66285,
              203.49798,
              739.99525
            ],
            "text": "Bruttobetrags"
          },
          {
            "bbox": [
              206.21916,
              732.66285,
              217.8939,
              739.99525
            ],
            "text": "der"
          },
          {
            "bbox": [
              220.61508,
              732.66285,
              260.61084,
              739.99525
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              263.33202,
              732.66285,
              269.54046,
              739.99525
            ],
            "text": "in"
          },
          {
            "bbox": [
              272.26164,
              732.66285,
              288.81216,
              739.99525
            ],
            "text": "allen"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          742.20294,
          131.90142,
          749.53534
        ],
        "id": "pdf-008-line-119",
        "source_page": 8,
        "text": "anderen Fällen.",
        "words": [
          {
            "bbox": [
              77.35812,
              742.20294,
              106.3335,
              749.53534
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              108.55194,
              742.20294,
              131.90142,
              749.53534
            ],
            "text": "Fällen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-121",
        "source_page": 8,
        "text": "Dieser Absatz berührt nicht die Besteuerung der Gesellschaft in",
        "words": [
          {
            "bbox": [
              64.60608,
              757.08293,
              87.21342,
              764.41533
            ],
            "text": "Dieser"
          },
          {
            "bbox": [
              89.20044,
              757.08293,
              113.72298,
              764.41533
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              115.71,
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              141.42954,
              764.41533
            ],
            "text": "berührt"
          },
          {
            "bbox": [
              143.41656,
              757.08293,
              160.86084,
              764.41533
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              162.84786,
              757.08293,
              173.63682,
              764.41533
            ],
            "text": "die"
          },
          {
            "bbox": [
              175.62384,
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              220.94226,
              764.41533
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
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              764.41533
            ],
            "text": "der"
          },
          {
            "bbox": [
              236.59104,
              757.08293,
              280.62468,
              764.41533
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              282.6117,
              757.08293,
              288.82014,
              764.41533
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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          288.80418,
          773.94745
        ],
        "id": "pdf-008-line-123",
        "source_page": 8,
        "text": "Bezug auf die Gewinne, aus denen die Dividenden gezahlt",
        "words": [
          {
            "bbox": [
              64.65396,
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              87.19746,
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            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              91.54656,
              766.61505,
              102.63078,
              773.94745
            ],
            "text": "auf"
          },
          {
            "bbox": [
              106.97988,
              766.61505,
              117.76884,
              773.94745
            ],
            "text": "die"
          },
          {
            "bbox": [
              122.11794,
              766.61505,
              155.65788,
              773.94745
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              160.00698,
              766.61505,
              172.71912,
              773.94745
            ],
            "text": "aus"
          },
          {
            "bbox": [
              177.06822,
              766.61505,
              199.24464,
              773.94745
            ],
            "text": "denen"
          },
          {
            "bbox": [
              203.59374,
              766.61505,
              214.3827,
              773.94745
            ],
            "text": "die"
          },
          {
            "bbox": [
              218.6919,
              766.61505,
              258.7515,
              773.94745
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              263.1006,
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              288.80418,
              773.94745
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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          93.15852,
          783.47957
        ],
        "id": "pdf-008-line-125",
        "source_page": 8,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.638,
              776.14717,
              93.15852,
              783.47957
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.08084,
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        ],
        "id": "pdf-009-line-003",
        "source_page": 9,
        "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividenden“",
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          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.08824,
              82.0319,
              98.64876,
              89.3643
            ],
            "text": "Der"
          },
          {
            "bbox": [
              100.91508,
              82.0319,
              107.12352,
              89.3643
            ],
            "text": "in"
          },
          {
            "bbox": [
              109.38984,
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              135.261,
              89.3643
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              137.52732,
              82.0319,
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              89.3643
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "verwendete"
          },
          {
            "bbox": [
              205.8441,
              82.0319,
              239.69526,
              89.3643
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              241.96158,
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            ],
            "text": "„Dividenden“"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-005",
        "source_page": 9,
        "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-",
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          {
            "bbox": [
              64.65396,
              91.56402,
              96.4383,
              98.89642
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              99.9495,
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              133.21014,
              98.89642
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              136.78518,
              91.56402,
              149.49732,
              98.89642
            ],
            "text": "aus"
          },
          {
            "bbox": [
              153.07236,
              91.56402,
              177.61086,
              98.89642
            ],
            "text": "Aktien,"
          },
          {
            "bbox": [
              181.1859,
              91.56402,
              235.0908,
              98.89642
            ],
            "text": "Genussrechten"
          },
          {
            "bbox": [
              238.66584,
              91.56402,
              254.9211,
              98.89642
            ],
            "text": "oder"
          },
          {
            "bbox": [
              258.49614,
              91.56402,
              288.7962,
              98.89642
            ],
            "text": "Genuss-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-007",
        "source_page": 9,
        "text": "scheinen, Kuxen, Gründeranteilen oder anderen Rechten – aus-",
        "words": [
          {
            "bbox": [
              64.62204,
              101.09614,
              98.76846,
              108.42854
            ],
            "text": "scheinen,"
          },
          {
            "bbox": [
              100.69164,
              101.09614,
              125.5254,
              108.42854
            ],
            "text": "Kuxen,"
          },
          {
            "bbox": [
              127.40868,
              101.08817,
              184.4577,
              108.42057
            ],
            "text": "Gründeranteilen"
          },
          {
            "bbox": [
              186.38088,
              101.08817,
              202.63614,
              108.42057
            ],
            "text": "oder"
          },
          {
            "bbox": [
              204.55932,
              101.08817,
              233.5347,
              108.42057
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              235.45788,
              101.08817,
              265.1355,
              108.42057
            ],
            "text": "Rechten"
          },
          {
            "bbox": [
              267.05868,
              101.08817,
              271.04868,
              108.42057
            ],
            "text": "–"
          },
          {
            "bbox": [
              272.97186,
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              288.78822,
              108.42057
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
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          288.82812,
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        ],
        "id": "pdf-009-line-009",
        "source_page": 9,
        "text": "genommen Forderungen – mit Gewinnbeteiligung sowie aus",
        "words": [
          {
            "bbox": [
              64.61406,
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              104.83326,
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            ],
            "text": "genommen"
          },
          {
            "bbox": [
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              154.3332,
              117.96066
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
              158.30724,
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              162.29724,
              117.96066
            ],
            "text": "–"
          },
          {
            "bbox": [
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              177.3156,
              117.96066
            ],
            "text": "mit"
          },
          {
            "bbox": [
              181.28964,
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              247.49172,
              117.96066
            ],
            "text": "Gewinnbeteiligung"
          },
          {
            "bbox": [
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              272.14194,
              117.96066
            ],
            "text": "sowie"
          },
          {
            "bbox": [
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              117.96066
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-011",
        "source_page": 9,
        "text": "sonstigen Gesellschaftsanteilen stammende Einkünfte, die",
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          {
            "bbox": [
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              99.18342,
              127.49278
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
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              181.35348,
              127.49278
            ],
            "text": "Gesellschaftsanteilen"
          },
          {
            "bbox": [
              187.71354,
              120.16038,
              229.81602,
              127.49278
            ],
            "text": "stammende"
          },
          {
            "bbox": [
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              271.65516,
              127.49278
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
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              127.49278
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-013",
        "source_page": 9,
        "text": "nach dem Recht des Staates, in dem die ausschüttende Gesell-",
        "words": [
          {
            "bbox": [
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              82.08228,
              137.0249
            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              122.62866,
              137.0249
            ],
            "text": "Recht"
          },
          {
            "bbox": [
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              137.52732,
              137.0249
            ],
            "text": "des"
          },
          {
            "bbox": [
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              168.68124,
              137.0249
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              170.5725,
              129.6925,
              176.78094,
              137.0249
            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "dem"
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            "text": "die"
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            "text": "ausschüttende"
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            "bbox": [
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            "text": "Gesell-"
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        "text": "schaft ansässig ist, den Einkünften aus Aktien steuerlich gleich-",
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            "text": "aus"
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        "text": "gestellt sind.",
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        "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in",
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          {
            "bbox": [
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            "text": "(4)"
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            "text": "Die"
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            "text": "1"
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            "text": "2"
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            ],
            "text": "sind"
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            "text": "nicht"
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            "text": "anzuwenden,"
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            "bbox": [
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            ],
            "text": "wenn"
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          {
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          },
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            "bbox": [
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            "text": "in"
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        ]
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        "id": "pdf-009-line-023",
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        "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im",
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            "bbox": [
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            "text": "einem"
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          {
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            ],
            "text": "Vertragsstaat"
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            ],
            "text": "ansässige"
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          {
            "bbox": [
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            ],
            "text": "Nutzungsberechtigte"
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        ]
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      {
        "bbox": [
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        "source_page": 9,
        "text": "anderen Vertragsstaat, in dem die die Dividenden zahlende",
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          {
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            "text": "anderen"
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            "text": "Vertragsstaat,"
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          {
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            ],
            "text": "in"
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            "text": "dem"
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          {
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            "text": "die"
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            "text": "die"
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        "bbox": [
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        "id": "pdf-009-line-027",
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        "text": "Gesellschaft ansässig ist, eine gewerbliche Tätigkeit durch eine",
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            "text": "ist,"
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            "text": "eine"
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            "text": "gewerbliche"
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            "text": "Tätigkeit"
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            "text": "eine"
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      },
      {
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        "text": "dort gelegene Betriebsstätte oder eine selbständige Arbeit",
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            "text": "gelegene"
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            "text": "Betriebsstätte"
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            "text": "eine"
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            "text": "selbständige"
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            "text": "Arbeit"
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        ]
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        "id": "pdf-009-line-031",
        "source_page": 9,
        "text": "durch eine dort gelegene feste Einrichtung ausübt und die",
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            "text": "durch"
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          {
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            "text": "eine"
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            "text": "dort"
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            "text": "gelegene"
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            "text": "feste"
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            "text": "Einrichtung"
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            "text": "ausübt"
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        "id": "pdf-009-line-033",
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        "text": "Beteiligung, für die die Dividenden gezahlt werden, tatsächlich",
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            "text": "Beteiligung,"
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            "text": "die"
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        "text": "zu dieser Betriebsstätte oder festen Einrichtung gehört. In",
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            "text": "dieser"
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            "text": "Betriebsstätte"
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            "text": "oder"
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            "text": "festen"
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            "text": "Einrichtung"
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            "text": "In"
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        "text": "diesem Fall ist Artikel 7 beziehungsweise Artikel 14 an-",
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            "text": "Fall"
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            "text": "ist"
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            "text": "Artikel"
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            "text": "7"
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            "text": "beziehungsweise"
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            ],
            "text": "Artikel"
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            ],
            "text": "14"
          },
          {
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            ],
            "text": "an-"
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      {
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        "id": "pdf-009-line-039",
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        "text": "zuwenden.",
        "words": [
          {
            "bbox": [
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            "text": "zuwenden."
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        ]
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        "id": "pdf-009-line-044",
        "source_page": 9,
        "text": "(5) Erzielt eine in einem Vertragsstaat ansässige Gesellschaft",
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          {
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            "text": "(5)"
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            ],
            "text": "Erzielt"
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "in"
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            ],
            "text": "einem"
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          {
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            ],
            "text": "Vertragsstaat"
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            ],
            "text": "ansässige"
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            "text": "Gesellschaft"
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        "text": "Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so",
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            ],
            "text": "Gewinne"
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            ],
            "text": "oder"
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            ],
            "text": "Einkünfte"
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            ],
            "text": "aus"
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            ],
            "text": "dem"
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            ],
            "text": "anderen"
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            ],
            "text": "Vertragsstaat,"
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            ],
            "text": "so"
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        ],
        "id": "pdf-009-line-048",
        "source_page": 9,
        "text": "darf dieser andere Staat keine Steuern von den von der Gesell-",
        "words": [
          {
            "bbox": [
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              339.88531
            ],
            "text": "darf"
          },
          {
            "bbox": [
              80.86932,
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              102.59088,
              339.88531
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              104.78538,
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              129.26004,
              339.88531
            ],
            "text": "andere"
          },
          {
            "bbox": [
              131.45454,
              332.56088,
              150.2235,
              339.89328
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              152.418,
              332.56088,
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            ],
            "text": "keine"
          },
          {
            "bbox": [
              173.53308,
              332.56088,
              201.46308,
              339.89328
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              203.65758,
              332.56088,
              216.66498,
              339.89328
            ],
            "text": "von"
          },
          {
            "bbox": [
              218.85948,
              332.56088,
              232.31376,
              339.89328
            ],
            "text": "den"
          },
          {
            "bbox": [
              234.50826,
              332.56088,
              247.46778,
              339.89328
            ],
            "text": "von"
          },
          {
            "bbox": [
              249.66228,
              332.56088,
              261.33702,
              339.89328
            ],
            "text": "der"
          },
          {
            "bbox": [
              263.53152,
              332.56088,
              288.7962,
              339.89328
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          342.07706,
          288.78822,
          349.41743
        ],
        "id": "pdf-009-line-050",
        "source_page": 9,
        "text": "schaft gezahlten Dividenden erheben, es sei denn, dass diese",
        "words": [
          {
            "bbox": [
              64.62204,
              342.07706,
              86.49522,
              349.40946
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              89.2563,
              342.07706,
              123.68202,
              349.40946
            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
              126.4431,
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              166.45482,
              349.40946
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              169.2159,
              342.08503,
              200.55336,
              349.41743
            ],
            "text": "erheben,"
          },
          {
            "bbox": [
              203.31444,
              342.08503,
              211.5897,
              349.41743
            ],
            "text": "es"
          },
          {
            "bbox": [
              214.35078,
              342.08503,
              224.3976,
              349.41743
            ],
            "text": "sei"
          },
          {
            "bbox": [
              227.15868,
              342.08503,
              247.26828,
              349.41743
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              250.02936,
              342.08503,
              266.96292,
              349.41743
            ],
            "text": "dass"
          },
          {
            "bbox": [
              269.724,
              342.08503,
              288.78822,
              349.41743
            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          351.61715,
          288.78024,
          358.95752
        ],
        "id": "pdf-009-line-052",
        "source_page": 9,
        "text": "Dividenden an eine im anderen Staat ansässige Person gezahlt",
        "words": [
          {
            "bbox": [
              64.62204,
              351.62512,
              104.68164,
              358.95752
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              106.92402,
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              115.64616,
              358.95752
            ],
            "text": "an"
          },
          {
            "bbox": [
              117.88854,
              351.62512,
              132.6675,
              358.95752
            ],
            "text": "eine"
          },
          {
            "bbox": [
              134.90988,
              351.62512,
              143.48838,
              358.95752
            ],
            "text": "im"
          },
          {
            "bbox": [
              145.73076,
              351.62512,
              174.65028,
              358.95752
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              176.89266,
              351.61715,
              195.66162,
              358.94955
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              197.904,
              351.61715,
              233.51874,
              358.94955
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              235.76112,
              351.61715,
              260.88216,
              358.94955
            ],
            "text": "Person"
          },
          {
            "bbox": [
              263.12454,
              351.61715,
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              358.94955
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
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          288.82812,
          368.48167
        ],
        "id": "pdf-009-line-054",
        "source_page": 9,
        "text": "werden oder dass die Beteiligung, für die die Dividenden",
        "words": [
          {
            "bbox": [
              64.61406,
              361.14927,
              90.91614,
              368.48167
            ],
            "text": "werden"
          },
          {
            "bbox": [
              96.00738,
              361.14927,
              112.26264,
              368.48167
            ],
            "text": "oder"
          },
          {
            "bbox": [
              117.35388,
              361.14927,
              134.35128,
              368.48167
            ],
            "text": "dass"
          },
          {
            "bbox": [
              139.44252,
              361.14927,
              150.23148,
              368.48167
            ],
            "text": "die"
          },
          {
            "bbox": [
              155.32272,
              361.14927,
              197.36934,
              368.48167
            ],
            "text": "Beteiligung,"
          },
          {
            "bbox": [
              202.46058,
              361.14927,
              211.91688,
              368.48167
            ],
            "text": "für"
          },
          {
            "bbox": [
              217.00812,
              361.14927,
              227.79708,
              368.48167
            ],
            "text": "die"
          },
          {
            "bbox": [
              232.88832,
              361.14927,
              243.67728,
              368.48167
            ],
            "text": "die"
          },
          {
            "bbox": [
              248.76852,
              361.14927,
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            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
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          288.7962,
          378.01379
        ],
        "id": "pdf-009-line-056",
        "source_page": 9,
        "text": "gezahlt werden, tatsächlich zu einer im anderen Staat",
        "words": [
          {
            "bbox": [
              64.66194,
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              90.36552,
              378.01379
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              97.42782,
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              125.87652,
              378.01379
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              132.93882,
              370.68139,
              171.51414,
              378.01379
            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              178.57644,
              370.68139,
              186.84372,
              378.01379
            ],
            "text": "zu"
          },
          {
            "bbox": [
              193.90602,
              370.68139,
              211.34232,
              378.01379
            ],
            "text": "einer"
          },
          {
            "bbox": [
              218.40462,
              370.68139,
              226.98312,
              378.01379
            ],
            "text": "im"
          },
          {
            "bbox": [
              234.04542,
              370.68139,
              262.96494,
              378.01379
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              270.02724,
              370.68139,
              288.7962,
              378.01379
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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          288.78024,
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        ],
        "id": "pdf-009-line-058",
        "source_page": 9,
        "text": "gelegenen Betriebsstätte oder festen Einrichtung gehört, und",
        "words": [
          {
            "bbox": [
              64.63002,
              380.22148,
              101.57742,
              387.55388
            ],
            "text": "gelegenen"
          },
          {
            "bbox": [
              104.96094,
              380.22148,
              154.70826,
              387.55388
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              158.09178,
              380.22148,
              174.34704,
              387.55388
            ],
            "text": "oder"
          },
          {
            "bbox": [
              177.73056,
              380.22148,
              199.60374,
              387.55388
            ],
            "text": "festen"
          },
          {
            "bbox": [
              202.98726,
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              243.1905,
              387.55388
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              246.57402,
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            ],
            "text": "gehört,"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          397.09397
        ],
        "id": "pdf-009-line-060",
        "source_page": 9,
        "text": "vom nicht ausgeschütteten Gewinn der Gesellschaft keine",
        "words": [
          {
            "bbox": [
              64.61406,
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              79.99152,
              397.086
            ],
            "text": "vom"
          },
          {
            "bbox": [
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              102.51906,
              397.086
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              107.60232,
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              166.87776,
              397.086
            ],
            "text": "ausgeschütteten"
          },
          {
            "bbox": [
              171.96102,
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              198.9414,
              397.086
            ],
            "text": "Gewinn"
          },
          {
            "bbox": [
              204.02466,
              389.76157,
              215.6994,
              397.09397
            ],
            "text": "der"
          },
          {
            "bbox": [
              220.78266,
              389.76157,
              264.8163,
              397.09397
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
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              288.82014,
              397.09397
            ],
            "text": "keine"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          406.62609
        ],
        "id": "pdf-009-line-062",
        "source_page": 9,
        "text": "Steuer auf nicht ausgeschüttete Gewinne erheben, selbst wenn",
        "words": [
          {
            "bbox": [
              64.65396,
              399.29369,
              88.00344,
              406.62609
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              90.00642,
              399.29369,
              101.09064,
              406.62609
            ],
            "text": "auf"
          },
          {
            "bbox": [
              103.14948,
              399.29369,
              120.59376,
              406.62609
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              122.6526,
              399.29369,
              177.49116,
              406.62609
            ],
            "text": "ausgeschüttete"
          },
          {
            "bbox": [
              179.55,
              399.29369,
              210.8715,
              406.62609
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              212.87448,
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              244.21194,
              406.62609
            ],
            "text": "erheben,"
          },
          {
            "bbox": [
              246.27078,
              399.29369,
              267.55344,
              406.62609
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              269.61228,
              399.29369,
              288.82014,
              406.62609
            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          408.81784,
          288.7962,
          416.15821
        ],
        "id": "pdf-009-line-064",
        "source_page": 9,
        "text": "die gezahlten Dividenden oder die nicht ausgeschütteten",
        "words": [
          {
            "bbox": [
              64.64598,
              408.82581,
              75.43494,
              416.15821
            ],
            "text": "die"
          },
          {
            "bbox": [
              81.30024,
              408.82581,
              115.67808,
              416.15821
            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
              121.54338,
              408.81784,
              161.60298,
              416.15024
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              167.46828,
              408.81784,
              183.72354,
              416.15024
            ],
            "text": "oder"
          },
          {
            "bbox": [
              189.58884,
              408.81784,
              200.3778,
              416.15024
            ],
            "text": "die"
          },
          {
            "bbox": [
              206.2431,
              408.81784,
              223.68738,
              416.15024
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              229.55268,
              408.81784,
              288.7962,
              416.15024
            ],
            "text": "ausgeschütteten"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          418.35793,
          288.78024,
          425.69033
        ],
        "id": "pdf-009-line-066",
        "source_page": 9,
        "text": "Gewinne ganz oder teilweise aus im anderen Staat erzielten",
        "words": [
          {
            "bbox": [
              64.63002,
              418.35793,
              95.95152,
              425.69033
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              99.69414,
              418.35793,
              116.8272,
              425.69033
            ],
            "text": "ganz"
          },
          {
            "bbox": [
              120.56982,
              418.35793,
              136.82508,
              425.69033
            ],
            "text": "oder"
          },
          {
            "bbox": [
              140.5677,
              418.35793,
              171.23484,
              425.69033
            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              174.97746,
              418.35793,
              187.6896,
              425.69033
            ],
            "text": "aus"
          },
          {
            "bbox": [
              191.43222,
              418.35793,
              200.01072,
              425.69033
            ],
            "text": "im"
          },
          {
            "bbox": [
              203.75334,
              418.35793,
              232.72872,
              425.69033
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              236.47134,
              418.35793,
              255.2403,
              425.69033
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              258.98292,
              418.35793,
              288.78024,
              425.69033
            ],
            "text": "erzielten"
          }
        ]
      },
      {
        "bbox": [
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          196.10052,
          435.20651
        ],
        "id": "pdf-009-line-068",
        "source_page": 9,
        "text": "Gewinnen oder Einkünften bestehen.",
        "words": [
          {
            "bbox": [
              64.61406,
              427.87411,
              100.37244,
              435.20651
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              102.59088,
              427.87411,
              118.84614,
              435.20651
            ],
            "text": "oder"
          },
          {
            "bbox": [
              121.06458,
              427.87411,
              158.7621,
              435.20651
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              160.98054,
              427.87411,
              196.10052,
              435.20651
            ],
            "text": "bestehen."
          }
        ]
      },
      {
        "bbox": [
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          480.00588
        ],
        "id": "pdf-009-line-073",
        "source_page": 9,
        "text": "Artikel 11",
        "words": [
          {
            "bbox": [
              158.82594,
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              183.48414,
              480.00588
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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              480.00588
            ],
            "text": "11"
          }
        ]
      },
      {
        "bbox": [
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          495.63505
        ],
        "id": "pdf-009-line-075",
        "source_page": 9,
        "text": "Zinsen",
        "words": [
          {
            "bbox": [
              163.94112,
              488.27874,
              189.50106,
              495.63505
            ],
            "text": "Zinsen"
          }
        ]
      },
      {
        "bbox": [
          73.12074,
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          288.78822,
          511.24031
        ],
        "id": "pdf-009-line-077",
        "source_page": 9,
        "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an eine",
        "words": [
          {
            "bbox": [
              73.12074,
              503.90791,
              81.69126,
              511.24031
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.12814,
              503.90791,
              112.14294,
              511.24031
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              113.94642,
              503.90791,
              124.73538,
              511.24031
            ],
            "text": "die"
          },
          {
            "bbox": [
              126.483,
              503.90791,
              139.19514,
              511.24031
            ],
            "text": "aus"
          },
          {
            "bbox": [
              140.99862,
              503.90791,
              162.58452,
              511.24031
            ],
            "text": "einem"
          },
          {
            "bbox": [
              164.388,
              503.90791,
              211.38222,
              511.24031
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              213.1857,
              503.90791,
              246.31068,
              511.24031
            ],
            "text": "stammen"
          },
          {
            "bbox": [
              248.07426,
              503.90791,
              261.68016,
              511.24031
            ],
            "text": "und"
          },
          {
            "bbox": [
              263.48364,
              503.90791,
              272.20578,
              511.24031
            ],
            "text": "an"
          },
          {
            "bbox": [
              274.00926,
              503.90791,
              288.78822,
              511.24031
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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          288.78024,
          520.76446
        ],
        "id": "pdf-009-line-079",
        "source_page": 9,
        "text": "im anderen Vertragsstaat ansässige Person gezahlt werden,",
        "words": [
          {
            "bbox": [
              64.62204,
              513.42409,
              73.20054,
              520.75649
            ],
            "text": "im"
          },
          {
            "bbox": [
              77.3262,
              513.42409,
              106.30158,
              520.75649
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              110.42724,
              513.42409,
              157.37358,
              520.75649
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              161.49924,
              513.43206,
              197.11398,
              520.76446
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              201.23964,
              513.43206,
              226.36068,
              520.76446
            ],
            "text": "Person"
          },
          {
            "bbox": [
              230.48634,
              513.43206,
              256.18992,
              520.76446
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              260.31558,
              513.43206,
              288.78024,
              520.76446
            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          522.97215,
          220.50336,
          530.31252
        ],
        "id": "pdf-009-line-081",
        "source_page": 9,
        "text": "können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              64.61406,
              522.97215,
              90.9321,
              530.30455
            ],
            "text": "können"
          },
          {
            "bbox": [
              93.15054,
              522.97215,
              101.72904,
              530.30455
            ],
            "text": "im"
          },
          {
            "bbox": [
              103.94748,
              522.97215,
              132.92286,
              530.30455
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              135.1413,
              522.97215,
              153.91026,
              530.30455
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              156.1287,
              522.97215,
              189.7644,
              530.30455
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              191.98284,
              522.98012,
              220.50336,
              530.31252
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.0968,
          548.13344,
          288.8361,
          555.46584
        ],
        "id": "pdf-009-line-084",
        "source_page": 9,
        "text": "(2) Diese Zinsen können jedoch auch in dem Vertragsstaat,",
        "words": [
          {
            "bbox": [
              73.0968,
              548.13344,
              81.66732,
              555.46584
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.1042,
              548.13344,
              106.0542,
              555.46584
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              108.90306,
              548.13344,
              132.69942,
              555.46584
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              135.54828,
              548.13344,
              161.86632,
              555.46584
            ],
            "text": "können"
          },
          {
            "bbox": [
              164.65932,
              548.13344,
              188.75094,
              555.46584
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              191.5998,
              548.13344,
              209.04408,
              555.46584
            ],
            "text": "auch"
          },
          {
            "bbox": [
              211.89294,
              548.13344,
              218.10138,
              555.46584
            ],
            "text": "in"
          },
          {
            "bbox": [
              220.95024,
              548.13344,
              236.77458,
              555.46584
            ],
            "text": "dem"
          },
          {
            "bbox": [
              239.62344,
              548.13344,
              288.8361,
              555.46584
            ],
            "text": "Vertragsstaat,"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          557.65759,
          288.7962,
          564.98999
        ],
        "id": "pdf-009-line-086",
        "source_page": 9,
        "text": "aus dem sie stammen, nach dem Recht dieses Staates",
        "words": [
          {
            "bbox": [
              64.60608,
              557.65759,
              77.31822,
              564.98999
            ],
            "text": "aus"
          },
          {
            "bbox": [
              83.06382,
              557.65759,
              98.88816,
              564.98999
            ],
            "text": "dem"
          },
          {
            "bbox": [
              104.63376,
              557.65759,
              114.68058,
              564.98999
            ],
            "text": "sie"
          },
          {
            "bbox": [
              120.42618,
              557.65759,
              155.7696,
              564.98999
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              161.5152,
              557.65759,
              178.95948,
              564.98999
            ],
            "text": "nach"
          },
          {
            "bbox": [
              184.70508,
              557.65759,
              200.52942,
              564.98999
            ],
            "text": "dem"
          },
          {
            "bbox": [
              206.27502,
              557.65759,
              227.20656,
              564.98999
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              232.95216,
              557.65759,
              256.00638,
              564.98999
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              261.75198,
              557.65759,
              288.7962,
              564.98999
            ],
            "text": "Staates"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          567.19768,
          288.82812,
          574.53008
        ],
        "id": "pdf-009-line-088",
        "source_page": 9,
        "text": "besteuert werden; die Steuer darf aber, wenn der",
        "words": [
          {
            "bbox": [
              64.63002,
              567.19768,
              98.32956,
              574.53008
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              107.6901,
              567.19768,
              136.16274,
              574.53008
            ],
            "text": "werden;"
          },
          {
            "bbox": [
              145.52328,
              567.19768,
              156.31224,
              574.53008
            ],
            "text": "die"
          },
          {
            "bbox": [
              165.67278,
              567.19768,
              189.02226,
              574.53008
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              198.3828,
              567.19768,
              212.41962,
              574.53008
            ],
            "text": "darf"
          },
          {
            "bbox": [
              221.78016,
              567.19768,
              239.22444,
              574.53008
            ],
            "text": "aber,"
          },
          {
            "bbox": [
              248.58498,
              567.19768,
              267.79284,
              574.53008
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              277.15338,
              567.19768,
              288.82812,
              574.53008
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          576.7298,
          288.81216,
          584.0622
        ],
        "id": "pdf-009-line-090",
        "source_page": 9,
        "text": "Nutzungsberechtigte der Zinsen im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              64.66194,
              576.7298,
              138.78816,
              584.0622
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              144.7971,
              576.7298,
              156.47184,
              584.0622
            ],
            "text": "der"
          },
          {
            "bbox": [
              162.48078,
              576.7298,
              186.27714,
              584.0622
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              192.28608,
              576.7298,
              200.86458,
              584.0622
            ],
            "text": "im"
          },
          {
            "bbox": [
              206.83362,
              576.7298,
              235.809,
              584.0622
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              241.81794,
              576.7298,
              288.81216,
              584.0622
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          586.26192,
          288.7962,
          593.60229
        ],
        "id": "pdf-009-line-092",
        "source_page": 9,
        "text": "ansässig ist, 10 vom Hundert des Bruttobetrags der Zinsen",
        "words": [
          {
            "bbox": [
              64.64598,
              586.26192,
              95.97546,
              593.59432
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              99.93354,
              586.26192,
              110.37138,
              593.59432
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              114.32946,
              586.26989,
              123.20322,
              593.60229
            ],
            "text": "10"
          },
          {
            "bbox": [
              127.1613,
              586.26989,
              142.53876,
              593.60229
            ],
            "text": "vom"
          },
          {
            "bbox": [
              146.49684,
              586.26989,
              175.3206,
              593.60229
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              179.27868,
              586.26989,
              192.28608,
              593.60229
            ],
            "text": "des"
          },
          {
            "bbox": [
              196.24416,
              586.26989,
              245.40894,
              593.60229
            ],
            "text": "Bruttobetrags"
          },
          {
            "bbox": [
              249.36702,
              586.26989,
              261.04176,
              593.60229
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.99984,
              586.26989,
              288.7962,
              593.60229
            ],
            "text": "Zinsen"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          595.80201,
          128.48598,
          603.13441
        ],
        "id": "pdf-009-line-094",
        "source_page": 9,
        "text": "nicht übersteigen.",
        "words": [
          {
            "bbox": [
              64.63002,
              595.80201,
              82.0743,
              603.13441
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              84.29274,
              595.80201,
              128.48598,
              603.13441
            ],
            "text": "übersteigen."
          }
        ]
      },
      {
        "bbox": [
          73.1367,
          620.9633,
          238.86534,
          628.2957
        ],
        "id": "pdf-009-line-097",
        "source_page": 9,
        "text": "(3) Ungeachtet des Absatzes 2 gilt Folgendes:",
        "words": [
          {
            "bbox": [
              73.1367,
              620.9633,
              81.70722,
              628.2957
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.08824,
              620.9633,
              127.47252,
              628.2957
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              129.69096,
              620.9633,
              142.69836,
              628.2957
            ],
            "text": "des"
          },
          {
            "bbox": [
              144.9168,
              620.9633,
              177.7146,
              628.2957
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              179.93304,
              620.9633,
              184.36992,
              628.2957
            ],
            "text": "2"
          },
          {
            "bbox": [
              186.58836,
              620.9633,
              197.2257,
              628.2957
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              199.44414,
              620.9633,
              238.86534,
              628.2957
            ],
            "text": "Folgendes:"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          646.12459,
          288.82812,
          653.45699
        ],
        "id": "pdf-009-line-100",
        "source_page": 9,
        "text": "a) Zinsen, die aus der Bundesrepublik Deutschland stammen",
        "words": [
          {
            "bbox": [
              64.63002,
              646.12459,
              70.9821,
              653.45699
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.35812,
              646.12459,
              103.37292,
              653.45699
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              106.15794,
              646.12459,
              116.9469,
              653.45699
            ],
            "text": "die"
          },
          {
            "bbox": [
              119.73192,
              646.12459,
              132.44406,
              653.45699
            ],
            "text": "aus"
          },
          {
            "bbox": [
              135.22908,
              646.12459,
              146.90382,
              653.45699
            ],
            "text": "der"
          },
          {
            "bbox": [
              149.68884,
              646.12459,
              205.34136,
              653.45699
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              208.12638,
              646.12459,
              252.91812,
              653.45699
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              255.70314,
              646.12459,
              288.82812,
              653.45699
            ],
            "text": "stammen"
          }
        ]
      },
      {
        "bbox": [
          77.37408,
          655.64874,
          288.80418,
          662.98911
        ],
        "id": "pdf-009-line-102",
        "source_page": 9,
        "text": "und an die Regierung, die Nationalbank oder den Staat-",
        "words": [
          {
            "bbox": [
              77.37408,
              655.65671,
              90.9321,
              662.98911
            ],
            "text": "und"
          },
          {
            "bbox": [
              94.7226,
              655.64874,
              103.44474,
              662.98114
            ],
            "text": "an"
          },
          {
            "bbox": [
              107.23524,
              655.64874,
              118.0242,
              662.98114
            ],
            "text": "die"
          },
          {
            "bbox": [
              121.8147,
              655.64874,
              160.53366,
              662.98114
            ],
            "text": "Regierung,"
          },
          {
            "bbox": [
              164.32416,
              655.64874,
              175.11312,
              662.98114
            ],
            "text": "die"
          },
          {
            "bbox": [
              178.90362,
              655.64874,
              225.84996,
              662.98114
            ],
            "text": "Nationalbank"
          },
          {
            "bbox": [
              229.64046,
              655.64874,
              245.89572,
              662.98114
            ],
            "text": "oder"
          },
          {
            "bbox": [
              249.68622,
              655.64874,
              263.1405,
              662.98114
            ],
            "text": "den"
          },
          {
            "bbox": [
              266.931,
              655.64874,
              288.80418,
              662.98114
            ],
            "text": "Staat-"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
          665.18086,
          288.78024,
          672.51326
        ],
        "id": "pdf-009-line-104",
        "source_page": 9,
        "text": "lichen Erdölfonds der Republik Aserbaidschan gezahlt",
        "words": [
          {
            "bbox": [
              77.35014,
              665.18086,
              98.33754,
              672.51326
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              104.3784,
              665.18086,
              142.90584,
              672.51326
            ],
            "text": "Erdölfonds"
          },
          {
            "bbox": [
              148.9467,
              665.18086,
              160.62144,
              672.51326
            ],
            "text": "der"
          },
          {
            "bbox": [
              166.6623,
              665.18086,
              197.99976,
              672.51326
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              204.04062,
              665.18086,
              257.09964,
              672.51326
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              263.1405,
              665.18086,
              288.78024,
              672.51326
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          674.71298,
          244.15608,
          682.05335
        ],
        "id": "pdf-009-line-106",
        "source_page": 9,
        "text": "werden, sind von der deutschen Steuer befreit;",
        "words": [
          {
            "bbox": [
              77.3262,
              674.71298,
              105.84672,
              682.04538
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              108.06516,
              674.71298,
              122.99574,
              682.04538
            ],
            "text": "sind"
          },
          {
            "bbox": [
              125.21418,
              674.71298,
              138.22158,
              682.04538
            ],
            "text": "von"
          },
          {
            "bbox": [
              140.44002,
              674.71298,
              152.11476,
              682.04538
            ],
            "text": "der"
          },
          {
            "bbox": [
              154.3332,
              674.71298,
              191.68758,
              682.04538
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              193.90602,
              674.72095,
              217.2555,
              682.05335
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              219.47394,
              674.72095,
              244.15608,
              682.05335
            ],
            "text": "befreit;"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          699.88224,
          288.7962,
          707.21464
        ],
        "id": "pdf-009-line-109",
        "source_page": 9,
        "text": "b) Zinsen, die aus der Republik Aserbaidschan stammen und",
        "words": [
          {
            "bbox": [
              64.63002,
              699.88224,
              71.42898,
              707.21464
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.35812,
              699.88224,
              103.37292,
              707.21464
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              106.11804,
              699.88224,
              116.907,
              707.21464
            ],
            "text": "die"
          },
          {
            "bbox": [
              119.65212,
              699.88224,
              132.3084,
              707.21464
            ],
            "text": "aus"
          },
          {
            "bbox": [
              135.05352,
              699.88224,
              146.72826,
              707.21464
            ],
            "text": "der"
          },
          {
            "bbox": [
              149.47338,
              699.88224,
              180.81084,
              707.21464
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              183.55596,
              699.88224,
              236.61498,
              707.21464
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              239.3601,
              699.88224,
              272.44518,
              707.21464
            ],
            "text": "stammen"
          },
          {
            "bbox": [
              275.1903,
              699.88224,
              288.7962,
              707.21464
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          709.41436,
          288.82014,
          716.74676
        ],
        "id": "pdf-009-line-111",
        "source_page": 9,
        "text": "für ein durch Gewährleistungen der Bundesrepublik",
        "words": [
          {
            "bbox": [
              77.34216,
              709.41436,
              86.79846,
              716.74676
            ],
            "text": "für"
          },
          {
            "bbox": [
              94.69866,
              709.41436,
              105.19236,
              716.74676
            ],
            "text": "ein"
          },
          {
            "bbox": [
              113.09256,
              709.41436,
              133.49742,
              716.74676
            ],
            "text": "durch"
          },
          {
            "bbox": [
              141.39762,
              709.41436,
              205.61268,
              716.74676
            ],
            "text": "Gewährleistungen"
          },
          {
            "bbox": [
              213.51288,
              709.41436,
              225.18762,
              716.74676
            ],
            "text": "der"
          },
          {
            "bbox": [
              233.08782,
              709.41436,
              288.82014,
              716.74676
            ],
            "text": "Bundesrepublik"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
          718.93851,
          288.78822,
          726.27888
        ],
        "id": "pdf-009-line-113",
        "source_page": 9,
        "text": "Deutschland für Ausfuhren oder Direktinvestitionen im Aus-",
        "words": [
          {
            "bbox": [
              77.3661,
              718.94648,
              122.10996,
              726.27888
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              124.4481,
              718.93851,
              133.9044,
              726.27091
            ],
            "text": "für"
          },
          {
            "bbox": [
              136.24254,
              718.93851,
              172.31214,
              726.27091
            ],
            "text": "Ausfuhren"
          },
          {
            "bbox": [
              174.65028,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              193.24368,
              718.93851,
              258.8313,
              726.27091
            ],
            "text": "Direktinvestitionen"
          },
          {
            "bbox": [
              261.16944,
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              269.74794,
              726.27091
            ],
            "text": "im"
          },
          {
            "bbox": [
              272.08608,
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              288.78822,
              726.27091
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-115",
        "source_page": 9,
        "text": "land gedecktes Darlehen oder an die Regierung der",
        "words": [
          {
            "bbox": [
              77.33418,
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              735.811
            ],
            "text": "land"
          },
          {
            "bbox": [
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            ],
            "text": "gedecktes"
          },
          {
            "bbox": [
              142.09188,
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            ],
            "text": "Darlehen"
          },
          {
            "bbox": [
              180.04476,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              202.51644,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              217.455,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              234.46038,
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              735.811
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              277.17732,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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          745.33515
        ],
        "id": "pdf-009-line-117",
        "source_page": 9,
        "text": "Bundesrepublik Deutschland, die Deutsche Bundesbank,",
        "words": [
          {
            "bbox": [
              77.39802,
              737.99478,
              133.05852,
              745.32718
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              137.30388,
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              184.31406,
              745.33515
            ],
            "text": "Deutschland,"
          },
          {
            "bbox": [
              188.55942,
              738.00275,
              199.34838,
              745.33515
            ],
            "text": "die"
          },
          {
            "bbox": [
              203.59374,
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              237.39702,
              745.33515
            ],
            "text": "Deutsche"
          },
          {
            "bbox": [
              241.64238,
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              288.80418,
              745.33515
            ],
            "text": "Bundesbank,"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
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          288.7962,
          754.88321
        ],
        "id": "pdf-009-line-119",
        "source_page": 9,
        "text": "die Kreditanstalt für Wiederaufbau oder die DEG Deutsche",
        "words": [
          {
            "bbox": [
              77.35014,
              747.54284,
              88.1391,
              754.87524
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.8922,
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              135.7797,
              754.87524
            ],
            "text": "Kreditanstalt"
          },
          {
            "bbox": [
              138.5328,
              747.55081,
              147.9891,
              754.88321
            ],
            "text": "für"
          },
          {
            "bbox": [
              150.7422,
              747.55081,
              200.40174,
              754.88321
            ],
            "text": "Wiederaufbau"
          },
          {
            "bbox": [
              203.15484,
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              219.4101,
              754.88321
            ],
            "text": "oder"
          },
          {
            "bbox": [
              222.1632,
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              232.95216,
              754.88321
            ],
            "text": "die"
          },
          {
            "bbox": [
              235.70526,
              747.55081,
              252.25578,
              754.88321
            ],
            "text": "DEG"
          },
          {
            "bbox": [
              254.94504,
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              288.7962,
              754.88321
            ],
            "text": "Deutsche"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          764.41533
        ],
        "id": "pdf-009-line-121",
        "source_page": 9,
        "text": "Investitions- und Entwicklungsgesellschaft mbH gezahlt",
        "words": [
          {
            "bbox": [
              77.34216,
              757.08293,
              120.79326,
              764.41533
            ],
            "text": "Investitions-"
          },
          {
            "bbox": [
              126.19572,
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              139.80162,
              764.41533
            ],
            "text": "und"
          },
          {
            "bbox": [
              145.20408,
              757.08293,
              235.00302,
              764.41533
            ],
            "text": "Entwicklungsgesellschaft"
          },
          {
            "bbox": [
              240.40548,
              757.08293,
              257.70612,
              764.41533
            ],
            "text": "mbH"
          },
          {
            "bbox": [
              263.10858,
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              288.81216,
              764.41533
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
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          766.61505,
          282.11694,
          773.94745
        ],
        "id": "pdf-009-line-123",
        "source_page": 9,
        "text": "werden, sind von der aserbaidschanischen Steuer befreit.",
        "words": [
          {
            "bbox": [
              77.35812,
              766.61505,
              105.83874,
              773.94745
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              108.05718,
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              122.98776,
              773.94745
            ],
            "text": "sind"
          },
          {
            "bbox": [
              125.2062,
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              138.2136,
              773.94745
            ],
            "text": "von"
          },
          {
            "bbox": [
              140.43204,
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              152.10678,
              773.94745
            ],
            "text": "der"
          },
          {
            "bbox": [
              154.32522,
              766.61505,
              229.64844,
              773.94745
            ],
            "text": "aserbaidschanischen"
          },
          {
            "bbox": [
              231.86688,
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              255.21636,
              773.94745
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              257.4348,
              766.61505,
              282.11694,
              773.94745
            ],
            "text": "befreit."
          }
        ]
      },
      {
        "bbox": [
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          89.3643
        ],
        "id": "pdf-010-line-003",
        "source_page": 10,
        "text": "(4) Ungeachtet des Absatzes 2 können Zinsen im Sinne des",
        "words": [
          {
            "bbox": [
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              82.0319,
              81.65136,
              89.3643
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.08824,
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              127.47252,
              89.3643
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              129.89046,
              82.0319,
              142.89786,
              89.3643
            ],
            "text": "des"
          },
          {
            "bbox": [
              145.3158,
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              178.1136,
              89.3643
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              180.53154,
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              184.96842,
              89.3643
            ],
            "text": "2"
          },
          {
            "bbox": [
              187.38636,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              216.07446,
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              239.87082,
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            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              242.28876,
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              250.86726,
              89.3643
            ],
            "text": "im"
          },
          {
            "bbox": [
              253.2852,
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              273.38682,
              89.3643
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              275.80476,
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              89.3643
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-005",
        "source_page": 10,
        "text": "Absatzes 1 nur in dem Vertragsstaat besteuert werden, in dem",
        "words": [
          {
            "bbox": [
              64.64598,
              91.56402,
              97.44378,
              98.89642
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              99.9096,
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              98.89642
            ],
            "text": "1"
          },
          {
            "bbox": [
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              98.89642
            ],
            "text": "nur"
          },
          {
            "bbox": [
              120.76134,
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              126.96978,
              98.89642
            ],
            "text": "in"
          },
          {
            "bbox": [
              129.4356,
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              145.25994,
              98.89642
            ],
            "text": "dem"
          },
          {
            "bbox": [
              147.72576,
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              194.71998,
              98.89642
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              197.1858,
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              230.84544,
              98.89642
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              233.31126,
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              261.83178,
              98.89642
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              264.2976,
              91.56402,
              270.50604,
              98.89642
            ],
            "text": "in"
          },
          {
            "bbox": [
              272.97186,
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              288.7962,
              98.89642
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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          108.42854
        ],
        "id": "pdf-010-line-007",
        "source_page": 10,
        "text": "der Empfänger ansässig ist, wenn der Empfänger der Zinsen",
        "words": [
          {
            "bbox": [
              64.63002,
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              76.30476,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              79.6005,
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              118.6227,
              108.42854
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              121.91844,
              101.09614,
              153.20004,
              108.42854
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              156.49578,
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              166.98948,
              108.42057
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              170.28522,
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              189.49308,
              108.42057
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              192.78882,
              101.08817,
              204.46356,
              108.42057
            ],
            "text": "der"
          },
          {
            "bbox": [
              207.7593,
              101.08817,
              246.7815,
              108.42057
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              250.07724,
              101.08817,
              261.69612,
              108.42057
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.99186,
              101.08817,
              288.78822,
              108.42057
            ],
            "text": "Zinsen"
          }
        ]
      },
      {
        "bbox": [
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          117.96066
        ],
        "id": "pdf-010-line-009",
        "source_page": 10,
        "text": "der Nutzungsberechtigte ist und die Zinszahlung im",
        "words": [
          {
            "bbox": [
              64.61406,
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              76.2888,
              117.96066
            ],
            "text": "der"
          },
          {
            "bbox": [
              85.33812,
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              159.52818,
              117.96066
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              168.5775,
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              176.7969,
              117.96066
            ],
            "text": "ist"
          },
          {
            "bbox": [
              185.84622,
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              199.45212,
              117.96066
            ],
            "text": "und"
          },
          {
            "bbox": [
              208.50144,
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              219.2904,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              228.33972,
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              271.19232,
              117.96066
            ],
            "text": "Zinszahlung"
          },
          {
            "bbox": [
              280.24164,
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              117.96066
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-011",
        "source_page": 10,
        "text": "Zusammenhang mit dem Verkauf gewerblicher, kaufmännischer",
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          {
            "bbox": [
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              122.2536,
              127.49278
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              124.089,
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              135.1812,
              127.49278
            ],
            "text": "mit"
          },
          {
            "bbox": [
              137.0166,
              120.16038,
              152.84094,
              127.49278
            ],
            "text": "dem"
          },
          {
            "bbox": [
              154.67634,
              120.16038,
              181.28166,
              127.49278
            ],
            "text": "Verkauf"
          },
          {
            "bbox": [
              183.11706,
              120.16038,
              230.35068,
              127.49278
            ],
            "text": "gewerblicher,"
          },
          {
            "bbox": [
              232.18608,
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              288.80418,
              127.49278
            ],
            "text": "kaufmännischer"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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          250.31664,
          137.0249
        ],
        "id": "pdf-010-line-013",
        "source_page": 10,
        "text": "oder wissenschaftlicher Ausrüstung auf Kredit steht.",
        "words": [
          {
            "bbox": [
              64.638,
              129.6925,
              80.89326,
              137.0249
            ],
            "text": "oder"
          },
          {
            "bbox": [
              83.1117,
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              148.65942,
              137.0249
            ],
            "text": "wissenschaftlicher"
          },
          {
            "bbox": [
              150.87786,
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              191.52798,
              137.0249
            ],
            "text": "Ausrüstung"
          },
          {
            "bbox": [
              193.74642,
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              204.83064,
              137.0249
            ],
            "text": "auf"
          },
          {
            "bbox": [
              207.04908,
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              228.1881,
              137.0249
            ],
            "text": "Kredit"
          },
          {
            "bbox": [
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              250.31664,
              137.0249
            ],
            "text": "steht."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-016",
        "source_page": 10,
        "text": "(5) Der in diesem Artikel verwendete Ausdruck „Zinsen“",
        "words": [
          {
            "bbox": [
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              81.65934,
              161.22182
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              86.09622,
              153.88942,
              98.65674,
              161.22182
            ],
            "text": "Der"
          },
          {
            "bbox": [
              103.62828,
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              109.83672,
              161.22182
            ],
            "text": "in"
          },
          {
            "bbox": [
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              140.67942,
              161.22182
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "verwendete"
          },
          {
            "bbox": [
              219.39414,
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              253.2453,
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„Zinsen“"
          }
        ]
      },
      {
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        ],
        "id": "pdf-010-line-018",
        "source_page": 10,
        "text": "bedeutet Einkünfte aus Forderungen jeder Art, auch wenn die",
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          {
            "bbox": [
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              96.43032,
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              99.33504,
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              132.53982,
              170.76191
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              135.44454,
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              148.15668,
              170.76191
            ],
            "text": "aus"
          },
          {
            "bbox": [
              151.0614,
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              196.5873,
              170.76191
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
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              170.76191
            ],
            "text": "jeder"
          },
          {
            "bbox": [
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            ],
            "text": "Art,"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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              275.10252,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        ],
        "id": "pdf-010-line-020",
        "source_page": 10,
        "text": "Forderungen durch Pfandrechte an Grundstücken gesichert",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
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              180.302
            ],
            "text": "durch"
          },
          {
            "bbox": [
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              183.04524,
              180.302
            ],
            "text": "Pfandrechte"
          },
          {
            "bbox": [
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              196.37982,
              180.302
            ],
            "text": "an"
          },
          {
            "bbox": [
              200.99226,
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              251.40192,
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            ],
            "text": "Grundstücken"
          },
          {
            "bbox": [
              256.01436,
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              288.78024,
              180.302
            ],
            "text": "gesichert"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          182.50172,
          288.82014,
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        ],
        "id": "pdf-010-line-022",
        "source_page": 10,
        "text": "sind, und insbesondere Einkünfte aus öffentlichen Anleihen und",
        "words": [
          {
            "bbox": [
              64.61406,
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              81.76308,
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            ],
            "text": "sind,"
          },
          {
            "bbox": [
              83.7501,
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              97.356,
              189.83412
            ],
            "text": "und"
          },
          {
            "bbox": [
              99.34302,
              182.50172,
              147.38262,
              189.83412
            ],
            "text": "insbesondere"
          },
          {
            "bbox": [
              149.36964,
              182.50172,
              182.57442,
              189.83412
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              184.56144,
              182.50172,
              197.27358,
              189.83412
            ],
            "text": "aus"
          },
          {
            "bbox": [
              199.2606,
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              240.64488,
              189.83412
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              242.6319,
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              273.22722,
              189.83412
            ],
            "text": "Anleihen"
          },
          {
            "bbox": [
              275.21424,
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              189.83412
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
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          288.81216,
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        ],
        "id": "pdf-010-line-024",
        "source_page": 10,
        "text": "aus Obligationen einschließlich der damit verbundenen Auf-",
        "words": [
          {
            "bbox": [
              64.60608,
              192.03384,
              77.31822,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
              81.48378,
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              126.71442,
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            ],
            "text": "Obligationen"
          },
          {
            "bbox": [
              130.87998,
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              178.61634,
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            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
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              194.41674,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              198.5823,
              192.03384,
              218.6919,
              199.36624
            ],
            "text": "damit"
          },
          {
            "bbox": [
              222.85746,
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            ],
            "text": "verbundenen"
          },
          {
            "bbox": [
              273.73794,
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            ],
            "text": "Auf-"
          }
        ]
      },
      {
        "bbox": [
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          208.90633
        ],
        "id": "pdf-010-line-026",
        "source_page": 10,
        "text": "gelder und der Gewinne aus Losanleihen. Zuschläge für ver-",
        "words": [
          {
            "bbox": [
              64.638,
              201.57393,
              86.95008,
              208.90633
            ],
            "text": "gelder"
          },
          {
            "bbox": [
              90.35754,
              201.57393,
              103.92354,
              208.90633
            ],
            "text": "und"
          },
          {
            "bbox": [
              107.331,
              201.57393,
              119.00574,
              208.90633
            ],
            "text": "der"
          },
          {
            "bbox": [
              122.4132,
              201.57393,
              153.7347,
              208.90633
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              157.14216,
              201.57393,
              169.8543,
              208.90633
            ],
            "text": "aus"
          },
          {
            "bbox": [
              173.26176,
              201.57393,
              218.19714,
              208.90633
            ],
            "text": "Losanleihen."
          },
          {
            "bbox": [
              221.6046,
              201.57393,
              258.49614,
              208.90633
            ],
            "text": "Zuschläge"
          },
          {
            "bbox": [
              261.9036,
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              271.3599,
              208.90633
            ],
            "text": "für"
          },
          {
            "bbox": [
              274.76736,
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              288.80418,
              208.90633
            ],
            "text": "ver-"
          }
        ]
      },
      {
        "bbox": [
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          288.78024,
          218.43845
        ],
        "id": "pdf-010-line-028",
        "source_page": 10,
        "text": "spätete Zahlung gelten nicht als Zinsen im Sinne dieses",
        "words": [
          {
            "bbox": [
              64.63002,
              211.10605,
              91.23534,
              218.43845
            ],
            "text": "spätete"
          },
          {
            "bbox": [
              96.72558,
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              125.54934,
              218.43845
            ],
            "text": "Zahlung"
          },
          {
            "bbox": [
              130.9917,
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              152.86488,
              218.43048
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              158.35512,
              211.09808,
              175.7994,
              218.43048
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              181.28964,
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              191.33646,
              218.43048
            ],
            "text": "als"
          },
          {
            "bbox": [
              196.8267,
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              220.62306,
              218.43048
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              226.1133,
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              234.6918,
              218.43048
            ],
            "text": "im"
          },
          {
            "bbox": [
              240.18204,
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              260.28366,
              218.43048
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              265.72602,
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              218.43048
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          220.6302,
          93.13458,
          227.9626
        ],
        "id": "pdf-010-line-030",
        "source_page": 10,
        "text": "Artikels.",
        "words": [
          {
            "bbox": [
              64.61406,
              220.6302,
              93.13458,
              227.9626
            ],
            "text": "Artikels."
          }
        ]
      },
      {
        "bbox": [
          73.10478,
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          288.78024,
          242.63537
        ],
        "id": "pdf-010-line-032",
        "source_page": 10,
        "text": "(6) Die Absätze 1 bis 4 sind nicht anzuwenden, wenn der in",
        "words": [
          {
            "bbox": [
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              235.30297,
              81.6753,
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            ],
            "text": "(6)"
          },
          {
            "bbox": [
              86.11218,
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              97.78692,
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            ],
            "text": "Die"
          },
          {
            "bbox": [
              100.3884,
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              129.1962,
              242.63537
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              131.79768,
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              136.23456,
              242.63537
            ],
            "text": "1"
          },
          {
            "bbox": [
              138.83604,
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              149.28186,
              242.63537
            ],
            "text": "bis"
          },
          {
            "bbox": [
              151.88334,
              235.30297,
              156.32022,
              242.63537
            ],
            "text": "4"
          },
          {
            "bbox": [
              158.9217,
              235.30297,
              173.85228,
              242.63537
            ],
            "text": "sind"
          },
          {
            "bbox": [
              176.45376,
              235.30297,
              193.89804,
              242.63537
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              196.49952,
              235.30297,
              243.93264,
              242.63537
            ],
            "text": "anzuwenden,"
          },
          {
            "bbox": [
              246.53412,
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              265.74198,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              268.29558,
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              279.97032,
              242.63537
            ],
            "text": "der"
          },
          {
            "bbox": [
              282.5718,
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              288.78024,
              242.63537
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-034",
        "source_page": 10,
        "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im",
        "words": [
          {
            "bbox": [
              64.60608,
              244.84306,
              86.19198,
              252.17546
            ],
            "text": "einem"
          },
          {
            "bbox": [
              95.51262,
              244.84306,
              142.50684,
              252.17546
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              151.82748,
              244.84306,
              187.40232,
              252.17546
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              196.72296,
              244.84306,
              270.91302,
              252.17546
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              280.23366,
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              252.17546
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          254.37518,
          288.80418,
          261.71555
        ],
        "id": "pdf-010-line-036",
        "source_page": 10,
        "text": "anderen Vertragsstaat, aus dem die Zinsen stammen, eine",
        "words": [
          {
            "bbox": [
              64.64598,
              254.37518,
              93.62136,
              261.70758
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              98.25774,
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              147.4704,
              261.71555
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
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              254.38315,
              164.87478,
              261.71555
            ],
            "text": "aus"
          },
          {
            "bbox": [
              169.56702,
              254.38315,
              185.39136,
              261.71555
            ],
            "text": "dem"
          },
          {
            "bbox": [
              190.0836,
              254.38315,
              200.87256,
              261.71555
            ],
            "text": "die"
          },
          {
            "bbox": [
              205.5648,
              254.38315,
              229.36116,
              261.71555
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              233.98956,
              254.38315,
              269.33298,
              261.71555
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              274.02522,
              254.38315,
              288.80418,
              261.71555
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          263.9073,
          288.7962,
          271.24767
        ],
        "id": "pdf-010-line-038",
        "source_page": 10,
        "text": "gewerbliche Tätigkeit durch eine dort gelegene Betriebsstätte",
        "words": [
          {
            "bbox": [
              64.638,
              263.91527,
              107.77788,
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            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              110.89008,
              263.91527,
              141.27792,
              271.24767
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              144.39012,
              263.9073,
              164.79498,
              271.2397
            ],
            "text": "durch"
          },
          {
            "bbox": [
              167.90718,
              263.9073,
              182.68614,
              271.2397
            ],
            "text": "eine"
          },
          {
            "bbox": [
              185.79834,
              263.9073,
              200.28204,
              271.2397
            ],
            "text": "dort"
          },
          {
            "bbox": [
              203.39424,
              263.9073,
              235.90476,
              271.2397
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              239.01696,
              263.9073,
              288.7962,
              271.2397
            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
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          273.43942,
          288.78024,
          280.77182
        ],
        "id": "pdf-010-line-040",
        "source_page": 10,
        "text": "oder eine selbständige Arbeit durch eine dort gelegene feste",
        "words": [
          {
            "bbox": [
              64.63002,
              273.43942,
              80.88528,
              280.77182
            ],
            "text": "oder"
          },
          {
            "bbox": [
              84.27678,
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              99.05574,
              280.77182
            ],
            "text": "eine"
          },
          {
            "bbox": [
              102.44724,
              273.43942,
              147.82152,
              280.77182
            ],
            "text": "selbständige"
          },
          {
            "bbox": [
              151.21302,
              273.43942,
              172.27224,
              280.77182
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              175.66374,
              273.43942,
              196.0686,
              280.77182
            ],
            "text": "durch"
          },
          {
            "bbox": [
              199.4601,
              273.43942,
              214.23906,
              280.77182
            ],
            "text": "eine"
          },
          {
            "bbox": [
              217.63056,
              273.43942,
              232.11426,
              280.77182
            ],
            "text": "dort"
          },
          {
            "bbox": [
              235.50576,
              273.43942,
              268.01628,
              280.77182
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              271.40778,
              273.43942,
              288.78024,
              280.77182
            ],
            "text": "feste"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          282.97951,
          288.82812,
          290.31191
        ],
        "id": "pdf-010-line-042",
        "source_page": 10,
        "text": "Einrichtung ausübt und die Forderung, für die die Zinsen",
        "words": [
          {
            "bbox": [
              64.61406,
              282.97951,
              104.8173,
              290.31191
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              109.99632,
              282.97951,
              134.39118,
              290.31191
            ],
            "text": "ausübt"
          },
          {
            "bbox": [
              139.5702,
              282.97951,
              153.1761,
              290.31191
            ],
            "text": "und"
          },
          {
            "bbox": [
              158.35512,
              282.97951,
              169.14408,
              290.31191
            ],
            "text": "die"
          },
          {
            "bbox": [
              174.3231,
              282.97951,
              213.28146,
              290.31191
            ],
            "text": "Forderung,"
          },
          {
            "bbox": [
              218.46048,
              282.97951,
              227.91678,
              290.31191
            ],
            "text": "für"
          },
          {
            "bbox": [
              233.0958,
              282.97951,
              243.88476,
              290.31191
            ],
            "text": "die"
          },
          {
            "bbox": [
              249.06378,
              282.97951,
              259.85274,
              290.31191
            ],
            "text": "die"
          },
          {
            "bbox": [
              265.03176,
              282.97951,
              288.82812,
              290.31191
            ],
            "text": "Zinsen"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          299.84403
        ],
        "id": "pdf-010-line-044",
        "source_page": 10,
        "text": "gezahlt werden, tatsächlich zu dieser Betriebsstätte oder festen",
        "words": [
          {
            "bbox": [
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              90.36552,
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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              120.75336,
              299.84403
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              122.68452,
              292.51163,
              161.25984,
              299.84403
            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              163.191,
              292.51163,
              171.45828,
              299.84403
            ],
            "text": "zu"
          },
          {
            "bbox": [
              173.38944,
              292.51163,
              195.111,
              299.84403
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              197.04216,
              292.51163,
              246.8214,
              299.84403
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              248.75256,
              292.51163,
              265.00782,
              299.84403
            ],
            "text": "oder"
          },
          {
            "bbox": [
              266.93898,
              292.51163,
              288.81216,
              299.84403
            ],
            "text": "festen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-046",
        "source_page": 10,
        "text": "Einrichtung gehört. In diesem Fall ist Artikel 7 beziehungsweise",
        "words": [
          {
            "bbox": [
              64.64598,
              302.04375,
              104.79336,
              309.37615
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              107.01978,
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              132.29244,
              309.37615
            ],
            "text": "gehört."
          },
          {
            "bbox": [
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              141.02256,
              309.37615
            ],
            "text": "In"
          },
          {
            "bbox": [
              143.24898,
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              169.12014,
              309.37615
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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              309.37615
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              185.98188,
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              194.25714,
              309.37615
            ],
            "text": "ist"
          },
          {
            "bbox": [
              196.48356,
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              218.75574,
              309.37615
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "7"
          },
          {
            "bbox": [
              227.64546,
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              288.81216,
              309.37615
            ],
            "text": "beziehungsweise"
          }
        ]
      },
      {
        "bbox": [
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          318.90827
        ],
        "id": "pdf-010-line-048",
        "source_page": 10,
        "text": "Artikel 14 anzuwenden.",
        "words": [
          {
            "bbox": [
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              86.95806,
              318.90827
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              89.1765,
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              98.05026,
              318.90827
            ],
            "text": "14"
          },
          {
            "bbox": [
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              318.9003
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
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          288.82812,
          362.18537
        ],
        "id": "pdf-010-line-053",
        "source_page": 10,
        "text": "(7) Zinsen gelten dann als aus einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              73.11276,
              354.83703,
              81.68328,
              362.16943
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              86.12016,
              354.83703,
              109.91652,
              362.16943
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              117.89652,
              354.83703,
              139.7697,
              362.16943
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              147.7497,
              354.83703,
              165.64086,
              362.16943
            ],
            "text": "dann"
          },
          {
            "bbox": [
              173.54904,
              354.85297,
              183.59586,
              362.18537
            ],
            "text": "als"
          },
          {
            "bbox": [
              191.57586,
              354.85297,
              204.288,
              362.18537
            ],
            "text": "aus"
          },
          {
            "bbox": [
              212.268,
              354.85297,
              233.8539,
              362.18537
            ],
            "text": "einem"
          },
          {
            "bbox": [
              241.8339,
              354.85297,
              288.82812,
              362.18537
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          364.38509,
          288.81216,
          371.71749
        ],
        "id": "pdf-010-line-055",
        "source_page": 10,
        "text": "stammend, wenn der Schuldner dieser Staat selbst, eines",
        "words": [
          {
            "bbox": [
              64.66194,
              364.38509,
              104.67366,
              371.71749
            ],
            "text": "stammend,"
          },
          {
            "bbox": [
              109.58136,
              364.38509,
              128.78922,
              371.71749
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              133.69692,
              364.38509,
              145.37166,
              371.71749
            ],
            "text": "der"
          },
          {
            "bbox": [
              150.27936,
              364.38509,
              186.4926,
              371.71749
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              191.4003,
              364.38509,
              213.12186,
              371.71749
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              218.02956,
              364.38509,
              236.7267,
              371.71749
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              241.6344,
              364.38509,
              265.1355,
              371.71749
            ],
            "text": "selbst,"
          },
          {
            "bbox": [
              270.0432,
              364.38509,
              288.81216,
              371.71749
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          373.90924,
          288.7962,
          381.24961
        ],
        "id": "pdf-010-line-058",
        "source_page": 10,
        "text": "seiner Länder oder eine ihrer Gebietskörperschaften oder eine",
        "words": [
          {
            "bbox": [
              64.64598,
              373.91721,
              86.07228,
              381.24961
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              88.78548,
              373.91721,
              113.61924,
              381.24961
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              116.33244,
              373.91721,
              132.51588,
              381.24961
            ],
            "text": "oder"
          },
          {
            "bbox": [
              135.22908,
              373.90924,
              150.00804,
              381.24164
            ],
            "text": "eine"
          },
          {
            "bbox": [
              152.72124,
              373.90924,
              168.38598,
              381.24164
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              171.09918,
              373.90924,
              252.33558,
              381.24164
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              255.04878,
              373.90924,
              271.30404,
              381.24164
            ],
            "text": "oder"
          },
          {
            "bbox": [
              274.01724,
              373.90924,
              288.7962,
              381.24164
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          383.44933,
          288.78024,
          390.78173
        ],
        "id": "pdf-010-line-060",
        "source_page": 10,
        "text": "in diesem Staat ansässige Person ist. Hat aber der Schuldner",
        "words": [
          {
            "bbox": [
              64.63002,
              383.44933,
              70.83846,
              390.78173
            ],
            "text": "in"
          },
          {
            "bbox": [
              73.70328,
              383.44933,
              99.57444,
              390.78173
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              102.43926,
              383.44933,
              121.20822,
              390.78173
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              124.07304,
              383.44933,
              159.63192,
              390.78173
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              162.49674,
              383.44933,
              187.61778,
              390.78173
            ],
            "text": "Person"
          },
          {
            "bbox": [
              190.4826,
              383.44933,
              200.9763,
              390.78173
            ],
            "text": "ist."
          },
          {
            "bbox": [
              203.84112,
              383.44933,
              216.40164,
              390.78173
            ],
            "text": "Hat"
          },
          {
            "bbox": [
              219.26646,
              383.44933,
              235.22646,
              390.78173
            ],
            "text": "aber"
          },
          {
            "bbox": [
              238.09128,
              383.44933,
              249.76602,
              390.78173
            ],
            "text": "der"
          },
          {
            "bbox": [
              252.63084,
              383.44933,
              288.78024,
              390.78173
            ],
            "text": "Schuldner"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          392.98145,
          288.78024,
          400.32182
        ],
        "id": "pdf-010-line-062",
        "source_page": 10,
        "text": "der Zinsen, ohne Rücksicht darauf, ob er in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              64.61406,
              392.98145,
              76.2888,
              400.31385
            ],
            "text": "der"
          },
          {
            "bbox": [
              78.22794,
              392.98145,
              104.24274,
              400.31385
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              106.18188,
              392.98145,
              123.92142,
              400.31385
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              125.86056,
              392.98145,
              161.18802,
              400.31385
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              163.12716,
              392.98145,
              188.06466,
              400.31385
            ],
            "text": "darauf,"
          },
          {
            "bbox": [
              190.0038,
              392.98942,
              199.31646,
              400.32182
            ],
            "text": "ob"
          },
          {
            "bbox": [
              201.2556,
              392.98942,
              208.1982,
              400.32182
            ],
            "text": "er"
          },
          {
            "bbox": [
              210.13734,
              392.98942,
              216.34578,
              400.32182
            ],
            "text": "in"
          },
          {
            "bbox": [
              218.28492,
              392.98942,
              239.87082,
              400.32182
            ],
            "text": "einem"
          },
          {
            "bbox": [
              241.80996,
              392.98942,
              288.78024,
              400.32182
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          402.5056,
          288.82014,
          409.84597
        ],
        "id": "pdf-010-line-063",
        "source_page": 10,
        "text": "ansässig ist oder nicht, in einem Vertragsstaat eine Betriebs-",
        "words": [
          {
            "bbox": [
              64.61406,
              402.5056,
              95.94354,
              409.838
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              99.23928,
              402.5056,
              107.51454,
              409.838
            ],
            "text": "ist"
          },
          {
            "bbox": [
              110.81028,
              402.5056,
              127.06554,
              409.838
            ],
            "text": "oder"
          },
          {
            "bbox": [
              130.36128,
              402.5056,
              150.024,
              409.838
            ],
            "text": "nicht,"
          },
          {
            "bbox": [
              153.31974,
              402.5056,
              159.52818,
              409.838
            ],
            "text": "in"
          },
          {
            "bbox": [
              162.82392,
              402.5056,
              184.35396,
              409.838
            ],
            "text": "einem"
          },
          {
            "bbox": [
              187.6497,
              402.51357,
              234.64392,
              409.84597
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              237.93966,
              402.51357,
              252.71862,
              409.84597
            ],
            "text": "eine"
          },
          {
            "bbox": [
              256.01436,
              402.51357,
              288.82014,
              409.84597
            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          288.82812,
          419.38606
        ],
        "id": "pdf-010-line-066",
        "source_page": 10,
        "text": "stätte oder eine feste Einrichtung und ist die Schuld, für die die",
        "words": [
          {
            "bbox": [
              64.64598,
              412.05366,
              84.69972,
              419.38606
            ],
            "text": "stätte"
          },
          {
            "bbox": [
              86.95008,
              412.05366,
              103.20534,
              419.38606
            ],
            "text": "oder"
          },
          {
            "bbox": [
              105.4557,
              412.05366,
              120.23466,
              419.38606
            ],
            "text": "eine"
          },
          {
            "bbox": [
              122.48502,
              412.05366,
              139.92132,
              419.38606
            ],
            "text": "feste"
          },
          {
            "bbox": [
              142.17168,
              412.05366,
              182.37492,
              419.38606
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              184.56942,
              412.05366,
              198.17532,
              419.38606
            ],
            "text": "und"
          },
          {
            "bbox": [
              200.42568,
              412.05366,
              208.70094,
              419.38606
            ],
            "text": "ist"
          },
          {
            "bbox": [
              210.9513,
              412.05366,
              221.74026,
              419.38606
            ],
            "text": "die"
          },
          {
            "bbox": [
              223.99062,
              412.05366,
              251.04282,
              419.38606
            ],
            "text": "Schuld,"
          },
          {
            "bbox": [
              253.29318,
              412.05366,
              262.74948,
              419.38606
            ],
            "text": "für"
          },
          {
            "bbox": [
              264.99984,
              412.05366,
              275.7888,
              419.38606
            ],
            "text": "die"
          },
          {
            "bbox": [
              278.03916,
              412.05366,
              288.82812,
              419.38606
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          421.57781,
          288.82812,
          428.91818
        ],
        "id": "pdf-010-line-067",
        "source_page": 10,
        "text": "Zinsen gezahlt werden, für Zwecke der Betriebsstätte oder der",
        "words": [
          {
            "bbox": [
              64.66194,
              421.58578,
              88.39446,
              428.91818
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              90.82836,
              421.57781,
              116.53194,
              428.91021
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              118.96584,
              421.57781,
              147.48636,
              428.91021
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              149.92026,
              421.57781,
              159.37656,
              428.91021
            ],
            "text": "für"
          },
          {
            "bbox": [
              161.81046,
              421.57781,
              189.73248,
              428.91021
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              192.16638,
              421.57781,
              203.79324,
              428.91021
            ],
            "text": "der"
          },
          {
            "bbox": [
              206.22714,
              421.57781,
              256.03032,
              428.91021
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              258.46422,
              421.57781,
              274.71948,
              428.91021
            ],
            "text": "oder"
          },
          {
            "bbox": [
              277.15338,
              421.57781,
              288.82812,
              428.91021
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          431.1179,
          288.80418,
          438.46624
        ],
        "id": "pdf-010-line-070",
        "source_page": 10,
        "text": "festen Einrichtung eingegangen worden und trägt die Betriebs-",
        "words": [
          {
            "bbox": [
              64.66194,
              431.1179,
              86.53512,
              438.4503
            ],
            "text": "festen"
          },
          {
            "bbox": [
              88.7376,
              431.13384,
              128.94084,
              438.46624
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              131.20716,
              431.13384,
              177.17196,
              438.46624
            ],
            "text": "eingegangen"
          },
          {
            "bbox": [
              179.43828,
              431.13384,
              206.03562,
              438.46624
            ],
            "text": "worden"
          },
          {
            "bbox": [
              208.30194,
              431.13384,
              221.85996,
              438.46624
            ],
            "text": "und"
          },
          {
            "bbox": [
              224.12628,
              431.13384,
              240.6768,
              438.46624
            ],
            "text": "trägt"
          },
          {
            "bbox": [
              242.94312,
              431.13384,
              253.73208,
              438.46624
            ],
            "text": "die"
          },
          {
            "bbox": [
              255.9984,
              431.13384,
              288.80418,
              438.46624
            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          440.65002,
          288.7962,
          447.98242
        ],
        "id": "pdf-010-line-072",
        "source_page": 10,
        "text": "stätte oder die feste Einrichtung die Zinsen, so gelten die",
        "words": [
          {
            "bbox": [
              64.63002,
              440.65002,
              84.73164,
              447.98242
            ],
            "text": "stätte"
          },
          {
            "bbox": [
              89.3361,
              440.65002,
              105.59136,
              447.98242
            ],
            "text": "oder"
          },
          {
            "bbox": [
              110.15592,
              440.65002,
              120.94488,
              447.98242
            ],
            "text": "die"
          },
          {
            "bbox": [
              125.54934,
              440.65002,
              142.98564,
              447.98242
            ],
            "text": "feste"
          },
          {
            "bbox": [
              147.5901,
              440.65002,
              187.79334,
              447.98242
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              192.3978,
              440.65002,
              203.18676,
              447.98242
            ],
            "text": "die"
          },
          {
            "bbox": [
              207.79122,
              440.65002,
              233.80602,
              447.98242
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              238.35462,
              440.65002,
              246.92514,
              447.98242
            ],
            "text": "so"
          },
          {
            "bbox": [
              251.5296,
              440.65002,
              273.40278,
              447.98242
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              278.00724,
              440.65002,
              288.7962,
              447.98242
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          450.19011,
          288.78822,
          457.52251
        ],
        "id": "pdf-010-line-074",
        "source_page": 10,
        "text": "Zinsen als aus dem Staat stammend, in dem die Betriebsstätte",
        "words": [
          {
            "bbox": [
              64.62204,
              450.19011,
              88.4184,
              457.52251
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              90.68472,
              450.19011,
              100.73154,
              457.52251
            ],
            "text": "als"
          },
          {
            "bbox": [
              102.99786,
              450.19011,
              115.71,
              457.52251
            ],
            "text": "aus"
          },
          {
            "bbox": [
              117.97632,
              450.19011,
              133.80066,
              457.52251
            ],
            "text": "dem"
          },
          {
            "bbox": [
              136.02708,
              450.19011,
              154.79604,
              457.52251
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              157.06236,
              450.19011,
              197.13792,
              457.52251
            ],
            "text": "stammend,"
          },
          {
            "bbox": [
              199.40424,
              450.19011,
              205.61268,
              457.52251
            ],
            "text": "in"
          },
          {
            "bbox": [
              207.879,
              450.19011,
              223.70334,
              457.52251
            ],
            "text": "dem"
          },
          {
            "bbox": [
              225.96966,
              450.19011,
              236.75862,
              457.52251
            ],
            "text": "die"
          },
          {
            "bbox": [
              239.02494,
              450.19011,
              288.78822,
              457.52251
            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          459.72223,
          175.26474,
          467.05463
        ],
        "id": "pdf-010-line-076",
        "source_page": 10,
        "text": "oder die feste Einrichtung liegt.",
        "words": [
          {
            "bbox": [
              64.62204,
              459.72223,
              80.8773,
              467.05463
            ],
            "text": "oder"
          },
          {
            "bbox": [
              83.09574,
              459.72223,
              93.8847,
              467.05463
            ],
            "text": "die"
          },
          {
            "bbox": [
              96.10314,
              459.72223,
              113.53944,
              467.05463
            ],
            "text": "feste"
          },
          {
            "bbox": [
              115.75788,
              459.72223,
              155.90526,
              467.05463
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              158.1237,
              459.72223,
              175.26474,
              467.05463
            ],
            "text": "liegt."
          }
        ]
      },
      {
        "bbox": [
          73.0968,
          502.99136,
          288.82014,
          510.33173
        ],
        "id": "pdf-010-line-081",
        "source_page": 10,
        "text": "(8) Bestehen zwischen dem Schuldner und dem Nutzungs-",
        "words": [
          {
            "bbox": [
              73.0968,
              502.99136,
              81.66732,
              510.32376
            ],
            "text": "(8)"
          },
          {
            "bbox": [
              86.1042,
              502.99136,
              119.80374,
              510.32376
            ],
            "text": "Bestehen"
          },
          {
            "bbox": [
              122.70846,
              502.99136,
              155.79354,
              510.32376
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              158.69826,
              502.99136,
              174.5226,
              510.32376
            ],
            "text": "dem"
          },
          {
            "bbox": [
              177.37146,
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            "text": "Schuldner"
          },
          {
            "bbox": [
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            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Nutzungs-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-010-line-083",
        "source_page": 10,
        "text": "berechtigten oder zwischen jedem von ihnen und einem Dritten",
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          {
            "bbox": [
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            "text": "berechtigten"
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          {
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "zwischen"
          },
          {
            "bbox": [
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            "text": "jedem"
          },
          {
            "bbox": [
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            "text": "von"
          },
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            "bbox": [
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            "text": "ihnen"
          },
          {
            "bbox": [
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            "text": "und"
          },
          {
            "bbox": [
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            "text": "einem"
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            "text": "Dritten"
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        ]
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        "source_page": 10,
        "text": "besondere Beziehungen und übersteigen deshalb die Zinsen,",
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            "text": "besondere"
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            ],
            "text": "Beziehungen"
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          {
            "bbox": [
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            "text": "und"
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            "text": "übersteigen"
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            ],
            "text": "deshalb"
          },
          {
            "bbox": [
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            "text": "die"
          },
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            "text": "Zinsen,"
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        ]
      },
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        "bbox": [
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        "id": "pdf-010-line-087",
        "source_page": 10,
        "text": "gemessen an der zugrundeliegenden Forderung, den Betrag,",
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            "text": "gemessen"
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            ],
            "text": "an"
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            ],
            "text": "der"
          },
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            "text": "zugrundeliegenden"
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            "text": "Forderung,"
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            ],
            "text": "den"
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            "text": "Betrag,"
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        "text": "den Schuldner und Nutzungsberechtigter ohne diese",
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            "text": "den"
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            ],
            "text": "Schuldner"
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            ],
            "text": "und"
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            "text": "Nutzungsberechtigter"
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            "text": "ohne"
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            "text": "diese"
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        ]
      },
      {
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        "source_page": 10,
        "text": "Beziehungen vereinbart hätten, so wird dieser Artikel nur auf",
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            "text": "Beziehungen"
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            ],
            "text": "vereinbart"
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            "text": "hätten,"
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            ],
            "text": "so"
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            ],
            "text": "wird"
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            ],
            "text": "dieser"
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            "text": "Artikel"
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            "text": "nur"
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            "bbox": [
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            "text": "auf"
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        ]
      },
      {
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        "id": "pdf-010-line-093",
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        "text": "den letzteren Betrag angewendet. In diesem Fall kann der über-",
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            "text": "letzteren"
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            "text": "Betrag"
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            "text": "angewendet."
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            ],
            "text": "In"
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            "text": "diesem"
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            "text": "Fall"
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            "text": "kann"
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            "text": "der"
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            ],
            "text": "über-"
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        ]
      },
      {
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        "id": "pdf-010-line-095",
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        "text": "steigende Betrag nach dem Recht eines jeden Vertragsstaats",
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            "text": "steigende"
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            "text": "Betrag"
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            ],
            "text": "nach"
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            ],
            "text": "dem"
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            "text": "Recht"
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            "text": "eines"
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            "text": "jeden"
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            "text": "Vertragsstaats"
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      },
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        "id": "pdf-010-line-097",
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        "text": "und unter Berücksichtigung der anderen Bestimmungen dieses",
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            "text": "und"
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            "text": "unter"
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            ],
            "text": "Berücksichtigung"
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            ],
            "text": "der"
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            ],
            "text": "anderen"
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          {
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            "text": "Bestimmungen"
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            "text": "dieses"
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        ]
      },
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        ],
        "id": "pdf-010-line-099",
        "source_page": 10,
        "text": "Abkommens besteuert werden.",
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          {
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            ],
            "text": "Abkommens"
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            ],
            "text": "besteuert"
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            ],
            "text": "werden."
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        ]
      },
      {
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        ],
        "id": "pdf-010-line-103",
        "source_page": 10,
        "text": "Artikel 12",
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            ],
            "text": "Artikel"
          },
          {
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            ],
            "text": "12"
          }
        ]
      },
      {
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        ],
        "id": "pdf-010-line-105",
        "source_page": 10,
        "text": "Lizenzgebühren",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Lizenzgebühren"
          }
        ]
      },
      {
        "bbox": [
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          668.34495
        ],
        "id": "pdf-010-line-107",
        "source_page": 10,
        "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Lizenzgebühren,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "stammen"
          }
        ]
      },
      {
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        "id": "pdf-010-line-109",
        "source_page": 10,
        "text": "und an eine im anderen Vertragsstaat ansässige Person gezahlt",
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          {
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "im"
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          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
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          {
            "bbox": [
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            ],
            "text": "ansässige"
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            ],
            "text": "Person"
          },
          {
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            "text": "gezahlt"
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        ]
      },
      {
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        "id": "pdf-010-line-111",
        "source_page": 10,
        "text": "werden, können im anderen Staat besteuert werden.",
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          {
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            ],
            "text": "werden,"
          },
          {
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            ],
            "text": "können"
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          {
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
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          {
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            ],
            "text": "Staat"
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            ],
            "text": "besteuert"
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            "text": "werden."
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        ]
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        "source_page": 10,
        "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-",
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            ],
            "text": "(2)"
          },
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            ],
            "text": "Diese"
          },
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            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
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            ],
            "text": "jedoch"
          },
          {
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
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        ]
      },
      {
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        "text": "tragsstaat, aus dem sie stammen, nach dem Recht dieses",
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            "text": "aus"
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            "text": "dem"
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            "text": "sie"
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            "text": "stammen,"
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            "text": "nach"
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            "text": "dem"
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            "text": "Recht"
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            "text": "dieses"
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        "id": "pdf-010-line-118",
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        "text": "Staates besteuert werden; die Steuer darf aber, wenn der Nut-",
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          {
            "bbox": [
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            "text": "Staates"
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            "text": "besteuert"
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            "text": "werden;"
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            "text": "die"
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            "text": "Steuer"
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            "text": "darf"
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            "text": "wenn"
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            "text": "der"
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            "bbox": [
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            "text": "Nut-"
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        ]
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        "text": "zungsberechtigte der Lizenzgebühren eine im anderen Staat",
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            "text": "zungsberechtigte"
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            "text": "Lizenzgebühren"
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            "bbox": [
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            "text": "eine"
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            "text": "im"
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            "bbox": [
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            "text": "anderen"
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            "text": "Staat"
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        ]
      },
      {
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        "text": "ansässige Person ist,",
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            "text": "ansässige"
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            "text": "Person"
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            "bbox": [
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            "text": "ist,"
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        "text": "a) 10 vom Hundert des Bruttobetrags der Lizenzgebühren im",
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          {
            "bbox": [
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            "text": "a)"
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          {
            "bbox": [
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            ],
            "text": "10"
          },
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            "bbox": [
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            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              138.82806,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Bruttobetrags"
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          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
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            "text": "im"
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        ]
      },
      {
        "bbox": [
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        "source_page": 10,
        "text": "Sinne von nachstehendem Absatz 3 Buchstabe a,",
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          {
            "bbox": [
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            "text": "Sinne"
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            "bbox": [
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            "text": "von"
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          {
            "bbox": [
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            "text": "nachstehendem"
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          {
            "bbox": [
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            "text": "Absatz"
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            "text": "3"
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            "text": "Buchstabe"
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          {
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            "text": "b)"
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            "text": "5"
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            "text": "vom"
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            "text": "Hundert"
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            "text": "des"
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          {
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            "text": "Bruttobetrags"
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            ],
            "text": "der"
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            "text": "Lizenzgebühren"
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        "text": "Sinne von nachstehendem Absatz 3 Buchstabe b",
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            "text": "Sinne"
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            "text": "von"
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            "text": "nachstehendem"
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            "text": "Absatz"
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            "text": "3"
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            "text": "Buchstabe"
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            "text": "nicht"
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            "text": "Der"
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            "text": "in"
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            "text": "diesem"
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        "id": "pdf-011-line-010",
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        "text": "gebühren“ bedeutet Vergütungen jeder Art, die gezahlt werden",
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            "text": "jeder"
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            "text": "Art,"
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            "text": "die"
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            "text": "gezahlt"
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          {
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            "text": "a)"
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            "text": "für"
          },
          {
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            "text": "die"
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            "text": "Benutzung"
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            "text": "oder"
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            "text": "für"
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            "text": "das"
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            "text": "Recht"
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            "text": "auf"
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            "text": "Benutzung"
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      },
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        "id": "pdf-011-line-015",
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        "text": "Urheberrechten an literarischen oder künstlerischen",
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            "text": "an"
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        "id": "pdf-011-line-020",
        "source_page": 11,
        "text": "Benutzung oder das Recht auf Benutzung von Namen,",
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            "text": "das"
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            "text": "Recht"
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            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "Benutzung"
          },
          {
            "bbox": [
              243.3501,
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            ],
            "text": "von"
          },
          {
            "bbox": [
              261.00984,
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              188.01696
            ],
            "text": "Namen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-022",
        "source_page": 11,
        "text": "Bildern oder sonstigen vergleichbaren Persönlichkeits-",
        "words": [
          {
            "bbox": [
              77.35014,
              190.21668,
              102.61482,
              197.54908
            ],
            "text": "Bildern"
          },
          {
            "bbox": [
              109.15044,
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              125.4057,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              131.94132,
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              166.47876,
              197.54908
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
              173.01438,
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              225.10782,
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            ],
            "text": "vergleichbaren"
          },
          {
            "bbox": [
              231.64344,
              190.20871,
              288.78024,
              197.54111
            ],
            "text": "Persönlichkeits-"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          207.07323
        ],
        "id": "pdf-011-line-023",
        "source_page": 11,
        "text": "rechten sowie für die Aufzeichnung der Veranstaltungen von",
        "words": [
          {
            "bbox": [
              77.3262,
              199.74083,
              104.08314,
              207.07323
            ],
            "text": "rechten"
          },
          {
            "bbox": [
              105.99036,
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            ],
            "text": "sowie"
          },
          {
            "bbox": [
              128.57376,
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              138.03006,
              207.07323
            ],
            "text": "für"
          },
          {
            "bbox": [
              139.93728,
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              150.72624,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              152.63346,
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              201.06408,
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            ],
            "text": "Aufzeichnung"
          },
          {
            "bbox": [
              202.9713,
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              207.07323
            ],
            "text": "der"
          },
          {
            "bbox": [
              216.55326,
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            ],
            "text": "Veranstaltungen"
          },
          {
            "bbox": [
              275.81274,
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              288.82014,
              207.07323
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
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          288.80418,
          216.60535
        ],
        "id": "pdf-011-line-025",
        "source_page": 11,
        "text": "Künstlern und Sportlern durch Rundfunk- oder Fernseh-",
        "words": [
          {
            "bbox": [
              77.3661,
              209.27295,
              111.321,
              216.60535
            ],
            "text": "Künstlern"
          },
          {
            "bbox": [
              115.46262,
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              129.06852,
              216.60535
            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "Sportlern"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
              194.84766,
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              232.34568,
              216.60535
            ],
            "text": "Rundfunk-"
          },
          {
            "bbox": [
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              252.74256,
              216.60535
            ],
            "text": "oder"
          },
          {
            "bbox": [
              256.88418,
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              288.80418,
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            ],
            "text": "Fernseh-"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
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          112.08708,
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        ],
        "id": "pdf-011-line-028",
        "source_page": 11,
        "text": "anstalten;",
        "words": [
          {
            "bbox": [
              77.35014,
              218.81304,
              112.08708,
              226.14544
            ],
            "text": "anstalten;"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          232.62505,
          288.80418,
          239.96542
        ],
        "id": "pdf-011-line-030",
        "source_page": 11,
        "text": "b) die Benutzung oder für das Recht auf Benutzung von Ur-",
        "words": [
          {
            "bbox": [
              64.638,
              232.62505,
              71.43696,
              239.95745
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.3661,
              232.62505,
              88.15506,
              239.95745
            ],
            "text": "die"
          },
          {
            "bbox": [
              91.3311,
              232.62505,
              129.70692,
              239.95745
            ],
            "text": "Benutzung"
          },
          {
            "bbox": [
              132.88296,
              232.63302,
              149.13822,
              239.96542
            ],
            "text": "oder"
          },
          {
            "bbox": [
              152.31426,
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              161.77056,
              239.96542
            ],
            "text": "für"
          },
          {
            "bbox": [
              164.9466,
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              177.954,
              239.96542
            ],
            "text": "das"
          },
          {
            "bbox": [
              181.13004,
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              202.11744,
              239.96542
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              205.29348,
              232.63302,
              216.3777,
              239.96542
            ],
            "text": "auf"
          },
          {
            "bbox": [
              219.55374,
              232.63302,
              257.92158,
              239.96542
            ],
            "text": "Benutzung"
          },
          {
            "bbox": [
              261.09762,
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              274.10502,
              239.96542
            ],
            "text": "von"
          },
          {
            "bbox": [
              277.28106,
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              239.96542
            ],
            "text": "Ur-"
          }
        ]
      },
      {
        "bbox": [
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          242.15717,
          288.78822,
          249.49754
        ],
        "id": "pdf-011-line-032",
        "source_page": 11,
        "text": "heberrechten an wissenschaftlichen Werken, von Patenten,",
        "words": [
          {
            "bbox": [
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              242.16514,
              124.50396,
              249.49754
            ],
            "text": "heberrechten"
          },
          {
            "bbox": [
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              135.66,
              249.49754
            ],
            "text": "an"
          },
          {
            "bbox": [
              138.0939,
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              205.42914,
              249.49754
            ],
            "text": "wissenschaftlichen"
          },
          {
            "bbox": [
              207.86304,
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              236.82246,
              249.48957
            ],
            "text": "Werken,"
          },
          {
            "bbox": [
              239.25636,
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              252.26376,
              249.48957
            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Patenten,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-034",
        "source_page": 11,
        "text": "Warenzeichen, Mustern oder Modellen, Plänen, geheimen",
        "words": [
          {
            "bbox": [
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              129.49944,
              259.02169
            ],
            "text": "Warenzeichen,"
          },
          {
            "bbox": [
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            ],
            "text": "Mustern"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Modellen,"
          },
          {
            "bbox": [
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            ],
            "text": "Plänen,"
          },
          {
            "bbox": [
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            ],
            "text": "geheimen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-036",
        "source_page": 11,
        "text": "Formeln oder Verfahren oder für die Mitteilung gewerblicher,",
        "words": [
          {
            "bbox": [
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              106.47714,
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            ],
            "text": "Formeln"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              268.55381
            ],
            "text": "Mitteilung"
          },
          {
            "bbox": [
              241.52268,
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            ],
            "text": "gewerblicher,"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-011-line-038",
        "source_page": 11,
        "text": "kaufmännischer oder wissenschaftlicher Erfahrungen.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "kaufmännischer"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              220.21608,
              278.0939
            ],
            "text": "wissenschaftlicher"
          },
          {
            "bbox": [
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            ],
            "text": "Erfahrungen."
          }
        ]
      },
      {
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        ],
        "id": "pdf-011-line-041",
        "source_page": 11,
        "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in",
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          {
            "bbox": [
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            ],
            "text": "(4)"
          },
          {
            "bbox": [
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              97.77894,
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            ],
            "text": "Die"
          },
          {
            "bbox": [
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            ],
            "text": "Absätze"
          },
          {
            "bbox": [
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              135.60414,
              301.446
            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              158.22744,
              301.446
            ],
            "text": "2"
          },
          {
            "bbox": [
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              175.44828,
              301.446
            ],
            "text": "sind"
          },
          {
            "bbox": [
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              195.13494,
              301.446
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              197.4252,
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              244.85832,
              301.446
            ],
            "text": "anzuwenden,"
          },
          {
            "bbox": [
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              266.35644,
              301.446
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              268.6467,
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              280.32144,
              301.446
            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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          310.96218
        ],
        "id": "pdf-011-line-043",
        "source_page": 11,
        "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im",
        "words": [
          {
            "bbox": [
              64.65396,
              303.62978,
              86.184,
              310.96218
            ],
            "text": "einem"
          },
          {
            "bbox": [
              95.50464,
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              142.49886,
              310.96218
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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              187.43424,
              310.96218
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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              270.89706,
              310.96218
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              280.2177,
              303.62978,
              288.7962,
              310.96218
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          320.51024
        ],
        "id": "pdf-011-line-045",
        "source_page": 11,
        "text": "anderen Vertragsstaat, aus dem die Lizenzgebühren stammen,",
        "words": [
          {
            "bbox": [
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              93.6054,
              320.50227
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              96.1191,
              313.16987,
              145.28388,
              320.50227
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              147.79758,
              313.17784,
              160.50972,
              320.51024
            ],
            "text": "aus"
          },
          {
            "bbox": [
              163.02342,
              313.17784,
              178.84776,
              320.51024
            ],
            "text": "dem"
          },
          {
            "bbox": [
              181.36146,
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              192.15042,
              320.51024
            ],
            "text": "die"
          },
          {
            "bbox": [
              194.66412,
              313.17784,
              250.96302,
              320.51024
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              253.45278,
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              288.7962,
              320.51024
            ],
            "text": "stammen,"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          322.70996,
          288.78024,
          330.04236
        ],
        "id": "pdf-011-line-047",
        "source_page": 11,
        "text": "eine gewerbliche Tätigkeit durch eine dort gelegene Betriebs-",
        "words": [
          {
            "bbox": [
              64.63002,
              322.70996,
              79.40898,
              330.04236
            ],
            "text": "eine"
          },
          {
            "bbox": [
              82.3935,
              322.70996,
              125.53338,
              330.04236
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              128.5179,
              322.70996,
              158.90574,
              330.04236
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              161.89026,
              322.70996,
              182.29512,
              330.04236
            ],
            "text": "durch"
          },
          {
            "bbox": [
              185.27964,
              322.70996,
              200.0586,
              330.04236
            ],
            "text": "eine"
          },
          {
            "bbox": [
              203.04312,
              322.70996,
              217.52682,
              330.04236
            ],
            "text": "dort"
          },
          {
            "bbox": [
              220.51134,
              322.70996,
              253.02186,
              330.04236
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              256.00638,
              322.70996,
              288.78024,
              330.04236
            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
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          288.82812,
          339.57448
        ],
        "id": "pdf-011-line-049",
        "source_page": 11,
        "text": "stätte oder eine selbständige Arbeit durch eine dort gelegene",
        "words": [
          {
            "bbox": [
              64.60608,
              332.24208,
              84.7077,
              339.57448
            ],
            "text": "stätte"
          },
          {
            "bbox": [
              87.76404,
              332.24208,
              104.0193,
              339.57448
            ],
            "text": "oder"
          },
          {
            "bbox": [
              107.07564,
              332.24208,
              121.8546,
              339.57448
            ],
            "text": "eine"
          },
          {
            "bbox": [
              124.91094,
              332.24208,
              170.28522,
              339.57448
            ],
            "text": "selbständige"
          },
          {
            "bbox": [
              173.29368,
              332.24208,
              194.42472,
              339.57448
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              197.48106,
              332.24208,
              217.88592,
              339.57448
            ],
            "text": "durch"
          },
          {
            "bbox": [
              220.94226,
              332.24208,
              235.72122,
              339.57448
            ],
            "text": "eine"
          },
          {
            "bbox": [
              238.77756,
              332.24208,
              253.26126,
              339.57448
            ],
            "text": "dort"
          },
          {
            "bbox": [
              256.3176,
              332.24208,
              288.82812,
              339.57448
            ],
            "text": "gelegene"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          349.1066
        ],
        "id": "pdf-011-line-051",
        "source_page": 11,
        "text": "feste Einrichtung ausübt und die Rechte oder Vermögenswerte,",
        "words": [
          {
            "bbox": [
              64.66194,
              341.7742,
              82.0344,
              349.1066
            ],
            "text": "feste"
          },
          {
            "bbox": [
              84.0693,
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              124.27254,
              349.1066
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              126.30744,
              341.7742,
              150.7023,
              349.1066
            ],
            "text": "ausübt"
          },
          {
            "bbox": [
              152.7372,
              341.7742,
              166.3431,
              349.1066
            ],
            "text": "und"
          },
          {
            "bbox": [
              168.378,
              341.7742,
              179.16696,
              349.1066
            ],
            "text": "die"
          },
          {
            "bbox": [
              181.20186,
              341.7742,
              206.42664,
              349.1066
            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              208.46154,
              341.7742,
              224.7168,
              349.1066
            ],
            "text": "oder"
          },
          {
            "bbox": [
              226.7517,
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            ],
            "text": "Vermögenswerte,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-053",
        "source_page": 11,
        "text": "für die die Lizenzgebühren gezahlt werden, tatsächlich zu",
        "words": [
          {
            "bbox": [
              64.65396,
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              74.11026,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              79.23342,
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              90.02238,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              95.0817,
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              105.87066,
              358.64669
            ],
            "text": "die"
          },
          {
            "bbox": [
              110.99382,
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            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              172.41588,
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              358.64669
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              203.24262,
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              231.71526,
              358.64669
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              236.83842,
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            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              280.5369,
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              288.80418,
              358.64669
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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          288.78822,
          368.17881
        ],
        "id": "pdf-011-line-055",
        "source_page": 11,
        "text": "dieser Betriebsstätte oder festen Einrichtung gehören. In",
        "words": [
          {
            "bbox": [
              64.638,
              360.84641,
              86.35956,
              368.17881
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              92.45628,
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              368.17881
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              148.29234,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              170.64432,
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              192.5175,
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            ],
            "text": "festen"
          },
          {
            "bbox": [
              198.61422,
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              244.91418,
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            ],
            "text": "gehören."
          },
          {
            "bbox": [
              282.28452,
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              368.17084
            ],
            "text": "In"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-057",
        "source_page": 11,
        "text": "diesem Fall ist Artikel 7 beziehungsweise Artikel 14",
        "words": [
          {
            "bbox": [
              64.62204,
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              90.4932,
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
              98.86422,
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              377.70296
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              119.64414,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
              136.29042,
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              166.97352,
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              171.4104,
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            ],
            "text": "7"
          },
          {
            "bbox": [
              179.72556,
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              377.70296
            ],
            "text": "beziehungsweise"
          },
          {
            "bbox": [
              249.26328,
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              271.57536,
              377.70296
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              279.94638,
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              288.82014,
              377.70296
            ],
            "text": "14"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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        ],
        "id": "pdf-011-line-059",
        "source_page": 11,
        "text": "anzuwenden.",
        "words": [
          {
            "bbox": [
              64.65396,
              379.91065,
              112.02324,
              387.24305
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          73.08882,
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        ],
        "id": "pdf-011-line-064",
        "source_page": 11,
        "text": "(5) Lizenzgebühren gelten dann als aus einem Vertragsstaat",
        "words": [
          {
            "bbox": [
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              81.65934,
              429.65939
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              86.09622,
              422.32699,
              142.39512,
              429.65939
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              144.9567,
              422.32699,
              166.82988,
              429.65939
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              169.39146,
              422.32699,
              187.28262,
              429.65939
            ],
            "text": "dann"
          },
          {
            "bbox": [
              189.79632,
              422.33496,
              199.84314,
              429.66736
            ],
            "text": "als"
          },
          {
            "bbox": [
              202.40472,
              422.33496,
              215.11686,
              429.66736
            ],
            "text": "aus"
          },
          {
            "bbox": [
              217.67844,
              422.33496,
              239.26434,
              429.66736
            ],
            "text": "einem"
          },
          {
            "bbox": [
              241.82592,
              422.33496,
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              429.66736
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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        ],
        "id": "pdf-011-line-066",
        "source_page": 11,
        "text": "stammend, wenn der Schuldner dieser Staat selbst, eines",
        "words": [
          {
            "bbox": [
              64.65396,
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              104.67366,
              439.19948
            ],
            "text": "stammend,"
          },
          {
            "bbox": [
              109.58136,
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              128.78922,
              439.19151
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              133.69692,
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              145.37166,
              439.19151
            ],
            "text": "der"
          },
          {
            "bbox": [
              150.27936,
              431.85911,
              186.4926,
              439.19151
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              191.4003,
              431.85911,
              213.12186,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              218.02956,
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              236.7267,
              439.19151
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              241.6344,
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            ],
            "text": "selbst,"
          },
          {
            "bbox": [
              270.0432,
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            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-068",
        "source_page": 11,
        "text": "seiner Länder oder eine ihrer Gebietskörperschaften oder eine",
        "words": [
          {
            "bbox": [
              64.64598,
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              86.07228,
              448.7316
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              88.78548,
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              113.61924,
              448.7316
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              116.33244,
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              132.51588,
              448.7316
            ],
            "text": "oder"
          },
          {
            "bbox": [
              135.22908,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              152.72124,
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              171.09918,
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              255.04878,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              274.01724,
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            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-070",
        "source_page": 11,
        "text": "in diesem Staat ansässige Person ist. Hat aber der Schuldner",
        "words": [
          {
            "bbox": [
              64.63002,
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              70.83846,
              458.24778
            ],
            "text": "in"
          },
          {
            "bbox": [
              73.70328,
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              99.57444,
              458.24778
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              102.43926,
              450.91538,
              121.20822,
              458.24778
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              124.07304,
              450.91538,
              159.63192,
              458.24778
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              162.49674,
              450.92335,
              187.61778,
              458.25575
            ],
            "text": "Person"
          },
          {
            "bbox": [
              190.4826,
              450.92335,
              200.9763,
              458.25575
            ],
            "text": "ist."
          },
          {
            "bbox": [
              203.84112,
              450.92335,
              216.40164,
              458.25575
            ],
            "text": "Hat"
          },
          {
            "bbox": [
              219.26646,
              450.92335,
              235.22646,
              458.25575
            ],
            "text": "aber"
          },
          {
            "bbox": [
              238.09128,
              450.92335,
              249.76602,
              458.25575
            ],
            "text": "der"
          },
          {
            "bbox": [
              252.63084,
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              458.25575
            ],
            "text": "Schuldner"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-072",
        "source_page": 11,
        "text": "der Lizenzgebühren, ohne Rücksicht darauf, ob er in einem Ver-",
        "words": [
          {
            "bbox": [
              64.62204,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              78.2439,
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              136.76124,
              467.79584
            ],
            "text": "Lizenzgebühren,"
          },
          {
            "bbox": [
              138.70836,
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              156.4479,
              467.79584
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              158.39502,
              460.46344,
              193.65066,
              467.79584
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              195.59778,
              460.46344,
              220.57518,
              467.79584
            ],
            "text": "darauf,"
          },
          {
            "bbox": [
              222.5223,
              460.46344,
              231.83496,
              467.79584
            ],
            "text": "ob"
          },
          {
            "bbox": [
              233.78208,
              460.46344,
              240.72468,
              467.79584
            ],
            "text": "er"
          },
          {
            "bbox": [
              242.6718,
              460.46344,
              248.88024,
              467.79584
            ],
            "text": "in"
          },
          {
            "bbox": [
              250.82736,
              460.46344,
              272.41326,
              467.79584
            ],
            "text": "einem"
          },
          {
            "bbox": [
              274.36038,
              460.46344,
              288.78024,
              467.79584
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
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        ],
        "id": "pdf-011-line-074",
        "source_page": 11,
        "text": "tragsstaat ansässig ist oder nicht, in einem Vertragsstaat eine",
        "words": [
          {
            "bbox": [
              64.60608,
              469.99556,
              100.22082,
              477.32796
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              103.16544,
              469.99556,
              134.49492,
              477.32796
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              137.43954,
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              145.7148,
              477.32796
            ],
            "text": "ist"
          },
          {
            "bbox": [
              148.65942,
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              164.91468,
              477.32796
            ],
            "text": "oder"
          },
          {
            "bbox": [
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              187.47414,
              477.32796
            ],
            "text": "nicht,"
          },
          {
            "bbox": [
              190.41876,
              470.00353,
              196.6272,
              477.33593
            ],
            "text": "in"
          },
          {
            "bbox": [
              199.57182,
              470.00353,
              221.15772,
              477.33593
            ],
            "text": "einem"
          },
          {
            "bbox": [
              224.10234,
              470.00353,
              271.09656,
              477.33593
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              274.04118,
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              477.33593
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-076",
        "source_page": 11,
        "text": "Betriebsstätte oder eine feste Einrichtung und ist die Ver-",
        "words": [
          {
            "bbox": [
              64.65396,
              479.53565,
              114.40926,
              486.86805
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              119.23716,
              479.52768,
              135.49242,
              486.86008
            ],
            "text": "oder"
          },
          {
            "bbox": [
              140.32032,
              479.52768,
              155.09928,
              486.86008
            ],
            "text": "eine"
          },
          {
            "bbox": [
              159.92718,
              479.52768,
              177.36348,
              486.86008
            ],
            "text": "feste"
          },
          {
            "bbox": [
              182.19138,
              479.52768,
              222.34674,
              486.86008
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              227.17464,
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              240.78054,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              245.60844,
              479.52768,
              253.8837,
              486.86008
            ],
            "text": "ist"
          },
          {
            "bbox": [
              258.7116,
              479.52768,
              269.50056,
              486.86008
            ],
            "text": "die"
          },
          {
            "bbox": [
              274.32846,
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              486.86008
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-078",
        "source_page": 11,
        "text": "pflichtung zur Zahlung der Lizenzgebühren für Zwecke der",
        "words": [
          {
            "bbox": [
              64.638,
              489.0598,
              99.91758,
              496.3922
            ],
            "text": "pflichtung"
          },
          {
            "bbox": [
              104.51406,
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              115.43868,
              496.3922
            ],
            "text": "zur"
          },
          {
            "bbox": [
              120.03516,
              489.0598,
              148.85892,
              496.3922
            ],
            "text": "Zahlung"
          },
          {
            "bbox": [
              153.4554,
              489.0598,
              165.13014,
              496.3922
            ],
            "text": "der"
          },
          {
            "bbox": [
              169.72662,
              489.0598,
              226.02552,
              496.3922
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              230.56614,
              489.0598,
              240.02244,
              496.3922
            ],
            "text": "für"
          },
          {
            "bbox": [
              244.61892,
              489.0598,
              272.54094,
              496.3922
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              277.13742,
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              288.81216,
              496.3922
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          498.59989,
          288.78822,
          505.93229
        ],
        "id": "pdf-011-line-080",
        "source_page": 11,
        "text": "Betriebsstätte oder der festen Einrichtung eingegangen worden",
        "words": [
          {
            "bbox": [
              64.64598,
              498.59989,
              114.44916,
              505.93229
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              116.4282,
              498.59989,
              132.61962,
              505.93229
            ],
            "text": "oder"
          },
          {
            "bbox": [
              134.59866,
              498.59989,
              146.2734,
              505.93229
            ],
            "text": "der"
          },
          {
            "bbox": [
              148.25244,
              498.59989,
              170.12562,
              505.93229
            ],
            "text": "festen"
          },
          {
            "bbox": [
              172.10466,
              498.59989,
              212.3079,
              505.93229
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              214.28694,
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              260.21184,
              505.93229
            ],
            "text": "eingegangen"
          },
          {
            "bbox": [
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              505.93229
            ],
            "text": "worden"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-082",
        "source_page": 11,
        "text": "und trägt die Betriebsstätte oder die feste Einrichtung die",
        "words": [
          {
            "bbox": [
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              78.22794,
              515.44847
            ],
            "text": "und"
          },
          {
            "bbox": [
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              99.53454,
              515.44847
            ],
            "text": "trägt"
          },
          {
            "bbox": [
              104.29062,
              508.11607,
              115.07958,
              515.44847
            ],
            "text": "die"
          },
          {
            "bbox": [
              119.83566,
              508.11607,
              169.58298,
              515.44847
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              174.33906,
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              190.59432,
              515.45644
            ],
            "text": "oder"
          },
          {
            "bbox": [
              195.3504,
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              515.45644
            ],
            "text": "die"
          },
          {
            "bbox": [
              210.89544,
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              228.33174,
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            ],
            "text": "feste"
          },
          {
            "bbox": [
              233.08782,
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              515.45644
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              277.99128,
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              515.45644
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-084",
        "source_page": 11,
        "text": "Lizenzgebühren, so gelten die Lizenzgebühren als aus dem",
        "words": [
          {
            "bbox": [
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              123.1314,
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            ],
            "text": "Lizenzgebühren,"
          },
          {
            "bbox": [
              127.3608,
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              135.93132,
              524.99653
            ],
            "text": "so"
          },
          {
            "bbox": [
              140.16072,
              517.66413,
              162.0339,
              524.99653
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              166.2633,
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              177.05226,
              524.99653
            ],
            "text": "die"
          },
          {
            "bbox": [
              181.24176,
              517.6721,
              237.54066,
              525.0045
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              241.77006,
              517.6721,
              251.81688,
              525.0045
            ],
            "text": "als"
          },
          {
            "bbox": [
              256.04628,
              517.6721,
              268.75842,
              525.0045
            ],
            "text": "aus"
          },
          {
            "bbox": [
              272.98782,
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-086",
        "source_page": 11,
        "text": "Staat stammend, in dem die Betriebsstätte oder die feste",
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          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "stammend,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "feste"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-088",
        "source_page": 11,
        "text": "Einrichtung liegt.",
        "words": [
          {
            "bbox": [
              64.63002,
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "liegt."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-011-line-092",
        "source_page": 11,
        "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(6)"
          },
          {
            "bbox": [
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            ],
            "text": "Bestehen"
          },
          {
            "bbox": [
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            ],
            "text": "zwischen"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              232.99206,
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              248.8164,
              576.94499
            ],
            "text": "dem"
          },
          {
            "bbox": [
              251.72112,
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            ],
            "text": "Nutzungs-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-011-line-094",
        "source_page": 11,
        "text": "berechtigten oder zwischen jedem von ihnen und einem Dritten",
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          {
            "bbox": [
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            ],
            "text": "berechtigten"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "zwischen"
          },
          {
            "bbox": [
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            ],
            "text": "jedem"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "ihnen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Dritten"
          }
        ]
      },
      {
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        "source_page": 11,
        "text": "besondere Beziehungen und übersteigen deshalb die Lizenz-",
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          {
            "bbox": [
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            "text": "besondere"
          },
          {
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            ],
            "text": "Beziehungen"
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          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            "text": "übersteigen"
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          {
            "bbox": [
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            ],
            "text": "deshalb"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            "text": "Lizenz-"
          }
        ]
      },
      {
        "bbox": [
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        "source_page": 11,
        "text": "gebühren, gemessen an der zugrundeliegenden Leistung, den",
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          {
            "bbox": [
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            ],
            "text": "gebühren,"
          },
          {
            "bbox": [
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            ],
            "text": "gemessen"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "zugrundeliegenden"
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          {
            "bbox": [
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            "text": "Leistung,"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-100",
        "source_page": 11,
        "text": "Betrag, den Schuldner und Nutzungsberechtigter ohne diese",
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          {
            "bbox": [
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            ],
            "text": "Betrag,"
          },
          {
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
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            ],
            "text": "und"
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          {
            "bbox": [
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            ],
            "text": "Nutzungsberechtigter"
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            "bbox": [
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            ],
            "text": "ohne"
          },
          {
            "bbox": [
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            ],
            "text": "diese"
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        ]
      },
      {
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        ],
        "id": "pdf-011-line-102",
        "source_page": 11,
        "text": "Beziehungen vereinbart hätten, so wird dieser Artikel nur auf",
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          {
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            ],
            "text": "Beziehungen"
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          {
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            ],
            "text": "vereinbart"
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          {
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            ],
            "text": "hätten,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
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            ],
            "text": "Artikel"
          },
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          }
        ]
      },
      {
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        ],
        "id": "pdf-011-line-104",
        "source_page": 11,
        "text": "den letzteren Betrag angewendet. In diesem Fall kann der über-",
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          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "letzteren"
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            ],
            "text": "Betrag"
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          {
            "bbox": [
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            ],
            "text": "angewendet."
          },
          {
            "bbox": [
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            ],
            "text": "In"
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          {
            "bbox": [
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            ],
            "text": "diesem"
          },
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            "bbox": [
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            ],
            "text": "Fall"
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            "bbox": [
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            ],
            "text": "kann"
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-106",
        "source_page": 11,
        "text": "steigende Betrag nach dem Recht eines jeden Vertragsstaats",
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          {
            "bbox": [
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            ],
            "text": "steigende"
          },
          {
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            ],
            "text": "Betrag"
          },
          {
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "Recht"
          },
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            "bbox": [
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            ],
            "text": "eines"
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            ],
            "text": "jeden"
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          {
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            ],
            "text": "Vertragsstaats"
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        ]
      },
      {
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        "id": "pdf-011-line-108",
        "source_page": 11,
        "text": "und unter Berücksichtigung der anderen Bestimmungen dieses",
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          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "unter"
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          {
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            ],
            "text": "Berücksichtigung"
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            ],
            "text": "der"
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            ],
            "text": "anderen"
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          {
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            ],
            "text": "Bestimmungen"
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          {
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            ],
            "text": "dieses"
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        ]
      },
      {
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        ],
        "id": "pdf-011-line-110",
        "source_page": 11,
        "text": "Abkommens besteuert werden.",
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          {
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            ],
            "text": "Abkommens"
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            ],
            "text": "besteuert"
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          {
            "bbox": [
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            ],
            "text": "werden."
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        ]
      },
      {
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        ],
        "id": "pdf-011-line-113",
        "source_page": 11,
        "text": "Artikel 13",
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            ],
            "text": "Artikel"
          },
          {
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            ],
            "text": "13"
          }
        ]
      },
      {
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        ],
        "id": "pdf-011-line-115",
        "source_page": 11,
        "text": "Gewinne aus der Veräußerung von Vermögen",
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          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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              140.1288,
              708.21089
            ],
            "text": "aus"
          },
          {
            "bbox": [
              142.34724,
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              154.90776,
              708.21089
            ],
            "text": "der"
          },
          {
            "bbox": [
              157.1262,
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              205.61268,
              708.21089
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              207.83112,
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              221.58864,
              708.21089
            ],
            "text": "von"
          },
          {
            "bbox": [
              223.80708,
              700.85458,
              262.31856,
              708.21089
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-117",
        "source_page": 11,
        "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-",
        "words": [
          {
            "bbox": [
              73.0968,
              714.65065,
              81.66732,
              721.98305
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.1042,
              714.65065,
              119.64414,
              721.98305
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              122.22168,
              714.65065,
              133.01064,
              721.98305
            ],
            "text": "die"
          },
          {
            "bbox": [
              135.58818,
              714.65065,
              150.36714,
              721.98305
            ],
            "text": "eine"
          },
          {
            "bbox": [
              152.94468,
              714.65065,
              159.15312,
              721.98305
            ],
            "text": "in"
          },
          {
            "bbox": [
              161.73066,
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              721.98305
            ],
            "text": "einem"
          },
          {
            "bbox": [
              185.83824,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              235.41,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              273.60228,
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              721.99102
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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        ],
        "id": "pdf-011-line-119",
        "source_page": 11,
        "text": "son aus der Veräußerung unbeweglichen Vermögens bezieht,",
        "words": [
          {
            "bbox": [
              64.64598,
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              77.6055,
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            ],
            "text": "son"
          },
          {
            "bbox": [
              80.94114,
              724.19871,
              93.65328,
              731.53111
            ],
            "text": "aus"
          },
          {
            "bbox": [
              96.98892,
              724.19871,
              108.66366,
              731.53111
            ],
            "text": "der"
          },
          {
            "bbox": [
              111.9993,
              724.19871,
              156.93468,
              731.53111
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              160.27032,
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              214.00764,
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            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              217.34328,
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              257.40288,
              731.53111
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              260.73852,
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            ],
            "text": "bezieht,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-121",
        "source_page": 11,
        "text": "das im anderen Vertragsstaat liegt, können im anderen Staat",
        "words": [
          {
            "bbox": [
              64.64598,
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              77.65338,
              741.06323
            ],
            "text": "das"
          },
          {
            "bbox": [
              81.02094,
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              89.59944,
              741.06323
            ],
            "text": "im"
          },
          {
            "bbox": [
              92.967,
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              121.87854,
              741.06323
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              125.2461,
              733.73083,
              172.24032,
              741.06323
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              175.60788,
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              741.06323
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              196.11648,
              733.73083,
              222.43452,
              741.06323
            ],
            "text": "können"
          },
          {
            "bbox": [
              225.80208,
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              234.38058,
              741.06323
            ],
            "text": "im"
          },
          {
            "bbox": [
              237.69228,
              733.73083,
              266.66766,
              741.06323
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              270.03522,
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              288.80418,
              741.06323
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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          750.59535
        ],
        "id": "pdf-011-line-123",
        "source_page": 11,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              64.638,
              743.26295,
              98.33754,
              750.59535
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              100.55598,
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              129.0765,
              750.59535
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          764.41533
        ],
        "id": "pdf-011-line-125",
        "source_page": 11,
        "text": "(2) Gewinne aus der Veräußerung von Aktien und sonstigen",
        "words": [
          {
            "bbox": [
              73.14468,
              757.08293,
              81.65136,
              764.41533
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.08824,
              757.08293,
              117.40974,
              764.41533
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              120.06708,
              757.08293,
              132.77922,
              764.41533
            ],
            "text": "aus"
          },
          {
            "bbox": [
              135.43656,
              757.08293,
              147.1113,
              764.41533
            ],
            "text": "der"
          },
          {
            "bbox": [
              149.76864,
              757.08293,
              194.70402,
              764.41533
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              197.36136,
              757.08293,
              210.36876,
              764.41533
            ],
            "text": "von"
          },
          {
            "bbox": [
              212.9862,
              757.08293,
              235.30626,
              764.41533
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
              237.9636,
              757.08293,
              251.5695,
              764.41533
            ],
            "text": "und"
          },
          {
            "bbox": [
              254.22684,
              757.08293,
              288.81216,
              764.41533
            ],
            "text": "sonstigen"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          773.94745
        ],
        "id": "pdf-011-line-127",
        "source_page": 11,
        "text": "Anteilen an einer Gesellschaft, deren Aktivvermögen – direkt",
        "words": [
          {
            "bbox": [
              64.64598,
              766.61505,
              93.31812,
              773.94745
            ],
            "text": "Anteilen"
          },
          {
            "bbox": [
              96.9969,
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              105.71904,
              773.94745
            ],
            "text": "an"
          },
          {
            "bbox": [
              109.34994,
              766.61505,
              126.78624,
              773.94745
            ],
            "text": "einer"
          },
          {
            "bbox": [
              130.46502,
              766.61505,
              176.7171,
              773.94745
            ],
            "text": "Gesellschaft,"
          },
          {
            "bbox": [
              180.39588,
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              200.64912,
              773.94745
            ],
            "text": "deren"
          },
          {
            "bbox": [
              204.3279,
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              257.49066,
              773.94745
            ],
            "text": "Aktivvermögen"
          },
          {
            "bbox": [
              261.16944,
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              265.15944,
              773.94745
            ],
            "text": "–"
          },
          {
            "bbox": [
              268.83822,
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              288.7962,
              773.94745
            ],
            "text": "direkt"
          }
        ]
      },
      {
        "bbox": [
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          288.78024,
          783.47957
        ],
        "id": "pdf-011-line-129",
        "source_page": 11,
        "text": "oder indirekt – überwiegend aus unbeweglichem Vermögen in",
        "words": [
          {
            "bbox": [
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              776.14717,
              80.88528,
              783.47957
            ],
            "text": "oder"
          },
          {
            "bbox": [
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              109.97238,
              783.47957
            ],
            "text": "indirekt"
          },
          {
            "bbox": [
              112.89306,
              776.14717,
              116.88306,
              783.47957
            ],
            "text": "–"
          },
          {
            "bbox": [
              119.80374,
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              165.99996,
              783.47957
            ],
            "text": "überwiegend"
          },
          {
            "bbox": [
              168.92064,
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              181.63278,
              783.4716
            ],
            "text": "aus"
          },
          {
            "bbox": [
              184.55346,
              776.1392,
              240.7167,
              783.4716
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              243.63738,
              776.1392,
              279.65112,
              783.4716
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              282.5718,
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              288.78024,
              783.4716
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-003",
        "source_page": 12,
        "text": "einem Vertragsstaat besteht, können in diesem Staat besteuert",
        "words": [
          {
            "bbox": [
              64.60608,
              82.0319,
              86.19198,
              89.3643
            ],
            "text": "einem"
          },
          {
            "bbox": [
              88.45032,
              82.0319,
              135.44454,
              89.3643
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              137.71086,
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              166.68624,
              89.3643
            ],
            "text": "besteht,"
          },
          {
            "bbox": [
              168.95256,
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              195.22272,
              89.3643
            ],
            "text": "können"
          },
          {
            "bbox": [
              197.48904,
              82.0319,
              203.69748,
              89.3643
            ],
            "text": "in"
          },
          {
            "bbox": [
              205.9638,
              82.0319,
              231.83496,
              89.3643
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              234.10128,
              82.0319,
              252.87024,
              89.3643
            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
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          98.89642
        ],
        "id": "pdf-012-line-005",
        "source_page": 12,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.66992,
              91.56402,
              93.11862,
              98.89642
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.08882,
          107.43229,
          288.81216,
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        ],
        "id": "pdf-012-line-007",
        "source_page": 12,
        "text": "(3) Gewinne aus der Veräußerung beweglichen Vermögens,",
        "words": [
          {
            "bbox": [
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              81.65934,
              114.76469
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.09622,
              107.43229,
              117.41772,
              114.76469
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              120.40224,
              107.43229,
              133.11438,
              114.76469
            ],
            "text": "aus"
          },
          {
            "bbox": [
              136.0989,
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              147.77364,
              114.76469
            ],
            "text": "der"
          },
          {
            "bbox": [
              150.75816,
              107.43229,
              195.69354,
              114.76469
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              198.63018,
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              243.5496,
              114.76469
            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              246.53412,
              107.43229,
              288.81216,
              114.76469
            ],
            "text": "Vermögens,"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          124.29681
        ],
        "id": "pdf-012-line-009",
        "source_page": 12,
        "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein",
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          {
            "bbox": [
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              77.65338,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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              150.7422,
              124.29681
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
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              175.9989,
              124.29681
            ],
            "text": "einer"
          },
          {
            "bbox": [
              183.8193,
              116.96441,
              233.62248,
              124.29681
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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              270.4821,
              124.29681
            ],
            "text": "die"
          },
          {
            "bbox": [
              278.3025,
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              288.7962,
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            ],
            "text": "ein"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-011",
        "source_page": 12,
        "text": "Unternehmen eines Vertragsstaats im anderen Vertragsstaat",
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          {
            "bbox": [
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              113.1165,
              133.82893
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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              136.1787,
              133.82893
            ],
            "text": "eines"
          },
          {
            "bbox": [
              140.47194,
              126.49653,
              191.4003,
              133.82893
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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              204.27204,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              208.56528,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              133.82096
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-013",
        "source_page": 12,
        "text": "hat, oder das zu einer festen Einrichtung gehört, die einer in",
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          {
            "bbox": [
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              78.06834,
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              150.07188,
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            ],
            "text": "festen"
          },
          {
            "bbox": [
              175.35252,
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "gehört,"
          },
          {
            "bbox": [
              247.5795,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              261.77592,
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              279.21222,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              282.61968,
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            ],
            "text": "in"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-015",
        "source_page": 12,
        "text": "einem Vertragsstaat ansässigen Person für die Ausübung einer",
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          {
            "bbox": [
              64.66194,
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              86.184,
              152.89317
            ],
            "text": "einem"
          },
          {
            "bbox": [
              88.55406,
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              135.54828,
              152.89317
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              137.91834,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              180.34002,
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              205.42116,
              152.89317
            ],
            "text": "Person"
          },
          {
            "bbox": [
              207.79122,
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              217.24752,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              219.61758,
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              230.40654,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              268.99782,
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            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              271.36788,
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            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-017",
        "source_page": 12,
        "text": "selbständigen Arbeit im anderen Vertragsstaat zur Verfügung",
        "words": [
          {
            "bbox": [
              64.638,
              155.09289,
              114.40128,
              162.42529
            ],
            "text": "selbständigen"
          },
          {
            "bbox": [
              118.00824,
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              139.13928,
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            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              142.74624,
              155.09289,
              151.32474,
              162.42529
            ],
            "text": "im"
          },
          {
            "bbox": [
              154.9317,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              187.51404,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              238.05936,
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            ],
            "text": "zur"
          },
          {
            "bbox": [
              252.59094,
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            ],
            "text": "Verfügung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-019",
        "source_page": 12,
        "text": "steht, einschließlich derartiger Gewinne, die bei der Ver-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "steht,"
          },
          {
            "bbox": [
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            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              143.95122,
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              171.96538
            ],
            "text": "derartiger"
          },
          {
            "bbox": [
              184.2183,
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              217.75824,
              171.96538
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              223.5996,
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              234.38856,
              171.96538
            ],
            "text": "die"
          },
          {
            "bbox": [
              240.22992,
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              250.96302,
              171.96538
            ],
            "text": "bei"
          },
          {
            "bbox": [
              256.80438,
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              268.47912,
              171.96538
            ],
            "text": "der"
          },
          {
            "bbox": [
              274.32048,
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              171.96538
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-021",
        "source_page": 12,
        "text": "äußerung einer solchen Betriebsstätte (allein oder mit dem",
        "words": [
          {
            "bbox": [
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            ],
            "text": "äußerung"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              124.79922,
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              181.4975
            ],
            "text": "solchen"
          },
          {
            "bbox": [
              157.11822,
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              206.9214,
              181.4975
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              211.5099,
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              181.4975
            ],
            "text": "(allein"
          },
          {
            "bbox": [
              236.4873,
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              181.4975
            ],
            "text": "oder"
          },
          {
            "bbox": [
              257.33106,
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              268.42326,
              181.4975
            ],
            "text": "mit"
          },
          {
            "bbox": [
              273.01176,
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-023",
        "source_page": 12,
        "text": "übrigen Unternehmen) oder einer solchen festen Einrichtung",
        "words": [
          {
            "bbox": [
              64.61406,
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            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              95.39292,
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              191.02962
            ],
            "text": "Unternehmen)"
          },
          {
            "bbox": [
              149.8245,
              183.69722,
              166.07976,
              191.02962
            ],
            "text": "oder"
          },
          {
            "bbox": [
              169.95804,
              183.69722,
              187.39434,
              191.02962
            ],
            "text": "einer"
          },
          {
            "bbox": [
              191.20878,
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              218.99514,
              191.02165
            ],
            "text": "solchen"
          },
          {
            "bbox": [
              222.87342,
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              244.7466,
              191.02165
            ],
            "text": "festen"
          },
          {
            "bbox": [
              248.62488,
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            ],
            "text": "Einrichtung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-025",
        "source_page": 12,
        "text": "erzielt werden, können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              64.66194,
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            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              87.93162,
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              200.56174
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              118.67058,
              193.22934,
              144.98862,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              147.20706,
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              155.78556,
              200.56174
            ],
            "text": "im"
          },
          {
            "bbox": [
              158.004,
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              186.97938,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              189.19782,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-029",
        "source_page": 12,
        "text": "(4) Gewinne eines Unternehmens eines Vertragsstaats aus",
        "words": [
          {
            "bbox": [
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              235.47831
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.12016,
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              117.44166,
              235.47831
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              120.98478,
              228.14591,
              139.70586,
              235.47831
            ],
            "text": "eines"
          },
          {
            "bbox": [
              143.24898,
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              199.26858,
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              221.58066,
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              272.52498,
              235.49425
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-031",
        "source_page": 12,
        "text": "der Veräußerung von Seeschiffen oder Luftfahrzeugen, die im",
        "words": [
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              207.63162,
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            ],
            "text": "Luftfahrzeugen,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
              280.2576,
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            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-033",
        "source_page": 12,
        "text": "internationalen Verkehr betrieben werden, und von beweg-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "internationalen"
          },
          {
            "bbox": [
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            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              153.74268,
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            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              192.20628,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              225.53874,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "beweg-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-035",
        "source_page": 12,
        "text": "lichem Vermögen, das dem Betrieb dieser Schiffe oder Luftfahr-",
        "words": [
          {
            "bbox": [
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            "text": "lichem"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
              144.86892,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              162.56856,
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            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              190.15542,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Luftfahr-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-037",
        "source_page": 12,
        "text": "zeuge dient, können nur in diesem Vertragsstaat besteuert",
        "words": [
          {
            "bbox": [
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            ],
            "text": "zeuge"
          },
          {
            "bbox": [
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            ],
            "text": "dient,"
          },
          {
            "bbox": [
              115.22322,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              146.09784,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              162.2334,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              173.0463,
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              273.62273
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              203.52192,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              255.09666,
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            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-039",
        "source_page": 12,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.63002,
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              93.15054,
              283.16282
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-042",
        "source_page": 12,
        "text": "(5) Gewinne aus der Veräußerung des in den Absätzen 1 bis",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(5)"
          },
          {
            "bbox": [
              86.12814,
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              117.44964,
              308.56321
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              119.81172,
              301.23081,
              132.52386,
              308.56321
            ],
            "text": "aus"
          },
          {
            "bbox": [
              134.88594,
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              146.50482,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              148.8669,
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              308.56321
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              196.16436,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              211.53384,
              301.23081,
              217.74228,
              308.56321
            ],
            "text": "in"
          },
          {
            "bbox": [
              220.10436,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              235.92072,
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              269.1654,
              308.56321
            ],
            "text": "Absätzen"
          },
          {
            "bbox": [
              271.48758,
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              308.56321
            ],
            "text": "1"
          },
          {
            "bbox": [
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              308.56321
            ],
            "text": "bis"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-044",
        "source_page": 12,
        "text": "4 nicht genannten Vermögens können nur in dem Vertragsstaat",
        "words": [
          {
            "bbox": [
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            ],
            "text": "4"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "genannten"
          },
          {
            "bbox": [
              130.84806,
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            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              173.07024,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              201.60672,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              215.35626,
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              221.5647,
              318.09533
            ],
            "text": "in"
          },
          {
            "bbox": [
              223.78314,
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              239.60748,
              318.09533
            ],
            "text": "dem"
          },
          {
            "bbox": [
              241.82592,
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            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-046",
        "source_page": 12,
        "text": "besteuert werden, in dem der Veräußerer ansässig ist.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              157.73268,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              171.62586,
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            ],
            "text": "Veräußerer"
          },
          {
            "bbox": [
              212.06052,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              245.60844,
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-050",
        "source_page": 12,
        "text": "Artikel 14",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "14"
          }
        ]
      },
      {
        "bbox": [
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          214.00764,
          379.24117
        ],
        "id": "pdf-012-line-052",
        "source_page": 12,
        "text": "Selbständige Arbeit",
        "words": [
          {
            "bbox": [
              139.44252,
              371.88486,
              188.89458,
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            ],
            "text": "Selbständige"
          },
          {
            "bbox": [
              191.11302,
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            "text": "Arbeit"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-054",
        "source_page": 12,
        "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-",
        "words": [
          {
            "bbox": [
              73.12074,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.12814,
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            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              123.90546,
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              134.69442,
              395.07756
            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              154.014,
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              160.22244,
              395.06959
            ],
            "text": "in"
          },
          {
            "bbox": [
              162.52068,
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            ],
            "text": "einem"
          },
          {
            "bbox": [
              186.40482,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              235.69728,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              273.57036,
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            ],
            "text": "Per-"
          }
        ]
      },
      {
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        "id": "pdf-012-line-056",
        "source_page": 12,
        "text": "son aus einem freien Beruf oder aus sonstiger selbständiger",
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          {
            "bbox": [
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            "text": "son"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "freien"
          },
          {
            "bbox": [
              145.7148,
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            ],
            "text": "Beruf"
          },
          {
            "bbox": [
              168.4179,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              188.2083,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "sonstiger"
          },
          {
            "bbox": [
              240.7965,
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            ],
            "text": "selbständiger"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-058",
        "source_page": 12,
        "text": "Tätigkeit bezieht, können nur in diesem Staat besteuert werden,",
        "words": [
          {
            "bbox": [
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            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
              154.99554,
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              414.1418
            ],
            "text": "nur"
          },
          {
            "bbox": [
              168.378,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              176.3979,
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-060",
        "source_page": 12,
        "text": "es sei denn, dass der Person im anderen Vertragsstaat für die",
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          {
            "bbox": [
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            ],
            "text": "es"
          },
          {
            "bbox": [
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            ],
            "text": "sei"
          },
          {
            "bbox": [
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            ],
            "text": "denn,"
          },
          {
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            ],
            "text": "dass"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            "text": "die"
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        ]
      },
      {
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        "id": "pdf-012-line-062",
        "source_page": 12,
        "text": "Ausübung ihrer Tätigkeit gewöhnlich eine feste Einrichtung zur",
        "words": [
          {
            "bbox": [
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              100.81932,
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            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              103.3809,
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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              152.05092,
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "gewöhnlich"
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          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "feste"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "zur"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-064",
        "source_page": 12,
        "text": "Verfügung steht. Steht ihr eine solche feste Einrichtung zur Ver-",
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          {
            "bbox": [
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            ],
            "text": "Verfügung"
          },
          {
            "bbox": [
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            ],
            "text": "steht."
          },
          {
            "bbox": [
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            ],
            "text": "Steht"
          },
          {
            "bbox": [
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            ],
            "text": "ihr"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "solche"
          },
          {
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            ],
            "text": "feste"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
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            "bbox": [
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            ],
            "text": "zur"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
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        ]
      },
      {
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        "source_page": 12,
        "text": "fügung, so können die Einkünfte im anderen Staat besteuert",
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          {
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            ],
            "text": "fügung,"
          },
          {
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
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            "text": "besteuert"
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        ]
      },
      {
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        ],
        "id": "pdf-012-line-068",
        "source_page": 12,
        "text": "werden, jedoch nur insoweit, als sie dieser festen Einrichtung",
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          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
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            ],
            "text": "jedoch"
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            ],
            "text": "nur"
          },
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            ],
            "text": "insoweit,"
          },
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
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            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "festen"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
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        ]
      },
      {
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        "id": "pdf-012-line-070",
        "source_page": 12,
        "text": "zugerechnet werden können. Hält sich eine in einem Vertrags-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            ],
            "text": "können."
          },
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            ],
            "text": "Hält"
          },
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            ],
            "text": "sich"
          },
          {
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
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        ]
      },
      {
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        ],
        "id": "pdf-012-line-072",
        "source_page": 12,
        "text": "staat ansässige natürliche Person insgesamt länger als 183",
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          {
            "bbox": [
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            ],
            "text": "staat"
          },
          {
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            ],
            "text": "ansässige"
          },
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            ],
            "text": "natürliche"
          },
          {
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            ],
            "text": "Person"
          },
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            ],
            "text": "insgesamt"
          },
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            ],
            "text": "länger"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "183"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-074",
        "source_page": 12,
        "text": "Tage innerhalb eines Zeitraums von 12 Monaten, der während",
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          {
            "bbox": [
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            ],
            "text": "Tage"
          },
          {
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            ],
            "text": "innerhalb"
          },
          {
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Zeitraums"
          },
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "12"
          },
          {
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            ],
            "text": "Monaten,"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "während"
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        ]
      },
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        ],
        "id": "pdf-012-line-076",
        "source_page": 12,
        "text": "des betreffenden Steuerjahres beginnt oder endet, im anderen",
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          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
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            ],
            "text": "betreffenden"
          },
          {
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            ],
            "text": "Steuerjahres"
          },
          {
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            ],
            "text": "beginnt"
          },
          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "endet,"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-078",
        "source_page": 12,
        "text": "Vertragsstaat auf, gilt sie für diese Zwecke als eine Person, der",
        "words": [
          {
            "bbox": [
              64.63002,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "auf,"
          },
          {
            "bbox": [
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "diese"
          },
          {
            "bbox": [
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            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
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            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Person,"
          },
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            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-080",
        "source_page": 12,
        "text": "im anderen Vertragsstaat gewöhnlich eine feste Einrichtung zur",
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          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "gewöhnlich"
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          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "feste"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "zur"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-082",
        "source_page": 12,
        "text": "Verfügung steht; die Einkünfte aus den oben genannten Tätig-",
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          {
            "bbox": [
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            "text": "Verfügung"
          },
          {
            "bbox": [
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            ],
            "text": "steht;"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "oben"
          },
          {
            "bbox": [
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            ],
            "text": "genannten"
          },
          {
            "bbox": [
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            ],
            "text": "Tätig-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-084",
        "source_page": 12,
        "text": "keiten, die im anderen Staat ausgeübt werden, können dieser",
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          {
            "bbox": [
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            ],
            "text": "keiten,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "ausgeübt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-086",
        "source_page": 12,
        "text": "festen Einrichtung zugerechnet werden. In diesem Fall können",
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          {
            "bbox": [
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            "text": "festen"
          },
          {
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            ],
            "text": "Einrichtung"
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          {
            "bbox": [
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            "text": "zugerechnet"
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            "bbox": [
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            "text": "werden."
          },
          {
            "bbox": [
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            ],
            "text": "In"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Fall"
          },
          {
            "bbox": [
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            "text": "können"
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        ]
      },
      {
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        "id": "pdf-012-line-088",
        "source_page": 12,
        "text": "die der festen Einrichtung zuzurechnenden Einkünfte ent-",
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          {
            "bbox": [
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            "text": "die"
          },
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            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "festen"
          },
          {
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            "text": "Einrichtung"
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            "bbox": [
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            "text": "zuzurechnenden"
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            "text": "ent-"
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        ]
      },
      {
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        "text": "sprechend den für die Ermittlung der Unternehmensgewinne",
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          {
            "bbox": [
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            "text": "sprechend"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            "text": "Ermittlung"
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          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Unternehmensgewinne"
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        ]
      },
      {
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        "id": "pdf-012-line-092",
        "source_page": 12,
        "text": "und ihre Zurechnung zu einer Betriebsstätte geltenden Grund-",
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          {
            "bbox": [
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            "text": "und"
          },
          {
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            ],
            "text": "ihre"
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            ],
            "text": "Zurechnung"
          },
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
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            ],
            "text": "Betriebsstätte"
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            "bbox": [
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            "text": "geltenden"
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            "bbox": [
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            "text": "Grund-"
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        ]
      },
      {
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        "id": "pdf-012-line-094",
        "source_page": 12,
        "text": "sätzen des Artikels 7 in diesem anderen Staat besteuert",
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          {
            "bbox": [
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            ],
            "text": "sätzen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Artikels"
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            ],
            "text": "7"
          },
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            ],
            "text": "in"
          },
          {
            "bbox": [
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              585.75184
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
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        ]
      },
      {
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        "id": "pdf-012-line-096",
        "source_page": 12,
        "text": "werden.",
        "words": [
          {
            "bbox": [
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              93.1665,
              595.29193
            ],
            "text": "werden."
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-101",
        "source_page": 12,
        "text": "(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die",
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          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Der"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„freier"
          },
          {
            "bbox": [
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            ],
            "text": "Beruf“"
          },
          {
            "bbox": [
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            ],
            "text": "umfasst"
          },
          {
            "bbox": [
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            ],
            "text": "insbesondere"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        "id": "pdf-012-line-103",
        "source_page": 12,
        "text": "selbständig ausgeübte wissenschaftliche, literarische, künst-",
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          {
            "bbox": [
              64.638,
              641.95628,
              105.72702,
              649.28868
            ],
            "text": "selbständig"
          },
          {
            "bbox": [
              109.95642,
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              147.43848,
              649.28868
            ],
            "text": "ausgeübte"
          },
          {
            "bbox": [
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            ],
            "text": "wissenschaftliche,"
          },
          {
            "bbox": [
              221.06196,
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              261.9435,
              649.29665
            ],
            "text": "literarische,"
          },
          {
            "bbox": [
              266.1729,
              641.96425,
              288.7962,
              649.29665
            ],
            "text": "künst-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-105",
        "source_page": 12,
        "text": "lerische, erzieherische oder unterrichtende Tätigkeit sowie die",
        "words": [
          {
            "bbox": [
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              94.3236,
              658.83674
            ],
            "text": "lerische,"
          },
          {
            "bbox": [
              97.26822,
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              144.1986,
              658.83674
            ],
            "text": "erzieherische"
          },
          {
            "bbox": [
              147.14322,
              651.50434,
              163.39848,
              658.83674
            ],
            "text": "oder"
          },
          {
            "bbox": [
              166.3431,
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              218.07744,
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            ],
            "text": "unterrichtende"
          },
          {
            "bbox": [
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              251.46576,
              658.83674
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              254.41038,
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              275.04666,
              658.83674
            ],
            "text": "sowie"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-107",
        "source_page": 12,
        "text": "selbständige Tätigkeit der Ärzte, Zahnärzte, Rechtsanwälte,",
        "words": [
          {
            "bbox": [
              64.61406,
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            ],
            "text": "selbständige"
          },
          {
            "bbox": [
              114.68058,
              661.02052,
              145.12428,
              668.35292
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              149.81652,
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              161.44338,
              668.35292
            ],
            "text": "der"
          },
          {
            "bbox": [
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              186.8118,
              668.35292
            ],
            "text": "Ärzte,"
          },
          {
            "bbox": [
              191.50404,
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              229.32924,
              668.35292
            ],
            "text": "Zahnärzte,"
          },
          {
            "bbox": [
              234.02148,
              661.02052,
              288.78024,
              668.35292
            ],
            "text": "Rechtsanwälte,"
          }
        ]
      },
      {
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          677.89301
        ],
        "id": "pdf-012-line-109",
        "source_page": 12,
        "text": "Ingenieure, Architekten und Buchsachverständigen.",
        "words": [
          {
            "bbox": [
              64.61406,
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              103.93152,
              677.89301
            ],
            "text": "Ingenieure,"
          },
          {
            "bbox": [
              106.14996,
              670.56061,
              146.50482,
              677.89301
            ],
            "text": "Architekten"
          },
          {
            "bbox": [
              148.72326,
              670.56061,
              162.32916,
              677.89301
            ],
            "text": "und"
          },
          {
            "bbox": [
              164.5476,
              670.56061,
              248.2977,
              677.89301
            ],
            "text": "Buchsachverständigen."
          }
        ]
      },
      {
        "bbox": [
          158.84988,
          715.81427,
          194.60028,
          723.17058
        ],
        "id": "pdf-012-line-113",
        "source_page": 12,
        "text": "Artikel 15",
        "words": [
          {
            "bbox": [
              158.84988,
              715.81427,
              183.50808,
              723.17058
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              185.72652,
              715.81427,
              194.60028,
              723.17058
            ],
            "text": "15"
          }
        ]
      },
      {
        "bbox": [
          134.57472,
          731.67457,
          218.88342,
          739.03088
        ],
        "id": "pdf-012-line-115",
        "source_page": 12,
        "text": "Unselbständige Arbeit",
        "words": [
          {
            "bbox": [
              134.57472,
              731.67457,
              193.77036,
              739.03088
            ],
            "text": "Unselbständige"
          },
          {
            "bbox": [
              195.9888,
              731.67457,
              218.88342,
              739.03088
            ],
            "text": "Arbeit"
          }
        ]
      },
      {
        "bbox": [
          73.12074,
          747.54284,
          288.78822,
          754.88321
        ],
        "id": "pdf-012-line-117",
        "source_page": 12,
        "text": "(1) Vorbehaltlich der Artikel 16 bis 19 können Gehälter, Löhne",
        "words": [
          {
            "bbox": [
              73.12074,
              747.54284,
              81.69126,
              754.87524
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.12814,
              747.54284,
              132.09294,
              754.87524
            ],
            "text": "Vorbehaltlich"
          },
          {
            "bbox": [
              133.88046,
              747.54284,
              145.49136,
              754.87524
            ],
            "text": "der"
          },
          {
            "bbox": [
              147.27888,
              747.55081,
              169.59096,
              754.88321
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              171.37848,
              747.55081,
              180.25224,
              754.88321
            ],
            "text": "16"
          },
          {
            "bbox": [
              182.03976,
              747.55081,
              192.53346,
              754.88321
            ],
            "text": "bis"
          },
          {
            "bbox": [
              194.32098,
              747.55081,
              203.19474,
              754.88321
            ],
            "text": "19"
          },
          {
            "bbox": [
              204.98226,
              747.55081,
              231.3003,
              754.88321
            ],
            "text": "können"
          },
          {
            "bbox": [
              233.08782,
              747.55081,
              264.82428,
              754.88321
            ],
            "text": "Gehälter,"
          },
          {
            "bbox": [
              266.6118,
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              288.78822,
              754.88321
            ],
            "text": "Löhne"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          757.08293,
          288.78024,
          764.41533
        ],
        "id": "pdf-012-line-119",
        "source_page": 12,
        "text": "und ähnliche Vergütungen, die eine in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              64.62204,
              757.08293,
              78.22794,
              764.41533
            ],
            "text": "und"
          },
          {
            "bbox": [
              83.01594,
              757.08293,
              112.72548,
              764.41533
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              117.51348,
              757.08293,
              164.53962,
              764.41533
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              169.32762,
              757.08293,
              180.11658,
              764.41533
            ],
            "text": "die"
          },
          {
            "bbox": [
              184.90458,
              757.08293,
              199.68354,
              764.41533
            ],
            "text": "eine"
          },
          {
            "bbox": [
              204.47154,
              757.08293,
              210.67998,
              764.41533
            ],
            "text": "in"
          },
          {
            "bbox": [
              215.46798,
              757.08293,
              237.05388,
              764.41533
            ],
            "text": "einem"
          },
          {
            "bbox": [
              241.84188,
              757.08293,
              288.78024,
              764.41533
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          766.61505,
          288.82812,
          773.94745
        ],
        "id": "pdf-012-line-121",
        "source_page": 12,
        "text": "ansässige Person aus unselbständiger Arbeit bezieht, nur in",
        "words": [
          {
            "bbox": [
              64.61406,
              766.61505,
              100.2288,
              773.94745
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              104.08314,
              766.61505,
              129.20418,
              773.94745
            ],
            "text": "Person"
          },
          {
            "bbox": [
              133.05852,
              766.61505,
              145.77066,
              773.94745
            ],
            "text": "aus"
          },
          {
            "bbox": [
              149.625,
              766.61505,
              206.46654,
              773.94745
            ],
            "text": "unselbständiger"
          },
          {
            "bbox": [
              210.32088,
              766.61505,
              231.45192,
              773.94745
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              235.30626,
              766.61505,
              263.3799,
              773.94745
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              267.23424,
              766.61505,
              278.76534,
              773.94745
            ],
            "text": "nur"
          },
          {
            "bbox": [
              282.61968,
              766.61505,
              288.82812,
              773.94745
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          776.1392,
          288.80418,
          783.47957
        ],
        "id": "pdf-012-line-123",
        "source_page": 12,
        "text": "diesem Staat besteuert werden, es sei denn, die Arbeit wird im",
        "words": [
          {
            "bbox": [
              64.66194,
              776.14717,
              90.5331,
              783.47957
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              92.8074,
              776.1392,
              111.57636,
              783.4716
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              113.9145,
              776.1392,
              147.61404,
              783.4716
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              149.95218,
              776.1392,
              178.4727,
              783.4716
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              180.81084,
              776.1392,
              189.0861,
              783.4716
            ],
            "text": "es"
          },
          {
            "bbox": [
              191.42424,
              776.1392,
              201.47106,
              783.4716
            ],
            "text": "sei"
          },
          {
            "bbox": [
              203.8092,
              776.1392,
              223.88688,
              783.4716
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              226.22502,
              776.1392,
              237.01398,
              783.4716
            ],
            "text": "die"
          },
          {
            "bbox": [
              239.35212,
              776.1392,
              260.48316,
              783.4716
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              262.8213,
              776.1392,
              277.88754,
              783.4716
            ],
            "text": "wird"
          },
          {
            "bbox": [
              280.22568,
              776.1392,
              288.80418,
              783.4716
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          82.0319,
          288.82014,
          89.3643
        ],
        "id": "pdf-013-line-003",
        "source_page": 13,
        "text": "anderen Vertragsstaat ausgeübt. Wird die Arbeit dort ausgeübt,",
        "words": [
          {
            "bbox": [
              64.60608,
              82.0319,
              93.58146,
              89.3643
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.65626,
              82.0319,
              142.65048,
              89.3643
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              144.72528,
              82.0319,
              180.20436,
              89.3643
            ],
            "text": "ausgeübt."
          },
          {
            "bbox": [
              182.23128,
              82.0319,
              198.63816,
              89.3643
            ],
            "text": "Wird"
          },
          {
            "bbox": [
              200.71296,
              82.0319,
              211.50192,
              89.3643
            ],
            "text": "die"
          },
          {
            "bbox": [
              213.57672,
              82.0319,
              234.70776,
              89.3643
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              236.78256,
              82.0319,
              251.26626,
              89.3643
            ],
            "text": "dort"
          },
          {
            "bbox": [
              253.34106,
              82.0319,
              288.82014,
              89.3643
            ],
            "text": "ausgeübt,"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          91.56402,
          288.81216,
          98.89642
        ],
        "id": "pdf-013-line-005",
        "source_page": 13,
        "text": "so können die dafür bezogenen Vergütungen im anderen Staat",
        "words": [
          {
            "bbox": [
              64.65396,
              91.56402,
              73.22448,
              98.89642
            ],
            "text": "so"
          },
          {
            "bbox": [
              75.60252,
              91.56402,
              101.92056,
              98.89642
            ],
            "text": "können"
          },
          {
            "bbox": [
              104.35446,
              91.56402,
              115.14342,
              98.89642
            ],
            "text": "die"
          },
          {
            "bbox": [
              117.57732,
              91.56402,
              136.05102,
              98.89642
            ],
            "text": "dafür"
          },
          {
            "bbox": [
              138.48492,
              91.56402,
              177.93804,
              98.89642
            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              180.37194,
              91.56402,
              225.18762,
              98.89642
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              227.62152,
              91.56402,
              236.20002,
              98.89642
            ],
            "text": "im"
          },
          {
            "bbox": [
              238.63392,
              91.56402,
              267.6093,
              98.89642
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              270.0432,
              91.56402,
              288.81216,
              98.89642
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          101.09614,
          129.02862,
          108.42854
        ],
        "id": "pdf-013-line-007",
        "source_page": 13,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              64.64598,
              101.09614,
              98.34552,
              108.42854
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              100.56396,
              101.09614,
              129.02862,
              108.42854
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.0968,
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          288.82014,
          142.37277
        ],
        "id": "pdf-013-line-011",
        "source_page": 13,
        "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die",
        "words": [
          {
            "bbox": [
              73.0968,
              135.04037,
              81.66732,
              142.37277
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.1042,
              135.04037,
              127.48848,
              142.37277
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              131.98122,
              135.04037,
              144.98862,
              142.37277
            ],
            "text": "des"
          },
          {
            "bbox": [
              149.48136,
              135.04037,
              182.27916,
              142.37277
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              186.71604,
              135.04037,
              191.15292,
              142.37277
            ],
            "text": "1"
          },
          {
            "bbox": [
              195.64566,
              135.04037,
              221.9637,
              142.37277
            ],
            "text": "können"
          },
          {
            "bbox": [
              226.45644,
              135.04037,
              273.53844,
              142.37277
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              278.03118,
              135.04037,
              288.82014,
              142.37277
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          144.57249,
          288.78822,
          151.90489
        ],
        "id": "pdf-013-line-013",
        "source_page": 13,
        "text": "eine in einem Vertragsstaat ansässige Person für eine im",
        "words": [
          {
            "bbox": [
              64.65396,
              144.57249,
              79.43292,
              151.90489
            ],
            "text": "eine"
          },
          {
            "bbox": [
              84.57204,
              144.57249,
              90.78048,
              151.90489
            ],
            "text": "in"
          },
          {
            "bbox": [
              95.86374,
              144.57249,
              117.44964,
              151.90489
            ],
            "text": "einem"
          },
          {
            "bbox": [
              122.58876,
              144.57249,
              169.58298,
              151.90489
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              174.7221,
              144.57249,
              210.33684,
              151.90489
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              215.47596,
              144.57249,
              240.5571,
              151.90489
            ],
            "text": "Person"
          },
          {
            "bbox": [
              245.69622,
              144.57249,
              255.15252,
              151.90489
            ],
            "text": "für"
          },
          {
            "bbox": [
              260.29164,
              144.57249,
              275.0706,
              151.90489
            ],
            "text": "eine"
          },
          {
            "bbox": [
              280.20972,
              144.57249,
              288.78822,
              151.90489
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          154.11258,
          288.78024,
          161.44498
        ],
        "id": "pdf-013-line-015",
        "source_page": 13,
        "text": "anderen Vertragsstaat ausgeübte unselbständige Arbeit",
        "words": [
          {
            "bbox": [
              64.61406,
              154.11258,
              93.58944,
              161.44498
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              102.43128,
              154.11258,
              149.3856,
              161.44498
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              158.22744,
              154.11258,
              195.77334,
              161.44498
            ],
            "text": "ausgeübte"
          },
          {
            "bbox": [
              204.61518,
              154.11258,
              258.86322,
              161.44498
            ],
            "text": "unselbständige"
          },
          {
            "bbox": [
              267.70506,
              154.11258,
              288.78024,
              161.44498
            ],
            "text": "Arbeit"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          163.6447,
          279.61122,
          170.9771
        ],
        "id": "pdf-013-line-017",
        "source_page": 13,
        "text": "bezieht, nur im erstgenannten Staat besteuert werden, wenn",
        "words": [
          {
            "bbox": [
              64.60608,
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              92.67972,
              170.9771
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              94.89816,
              163.6447,
              106.42926,
              170.9771
            ],
            "text": "nur"
          },
          {
            "bbox": [
              108.6477,
              163.6447,
              117.2262,
              170.9771
            ],
            "text": "im"
          },
          {
            "bbox": [
              119.44464,
              163.6447,
              170.58846,
              170.9771
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              172.8069,
              163.6447,
              191.52798,
              170.9771
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              193.74642,
              163.6447,
              227.44596,
              170.9771
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              229.6644,
              163.6447,
              258.18492,
              170.9771
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              260.40336,
              163.6447,
              279.61122,
              170.9771
            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          288.7962,
          204.9293
        ],
        "id": "pdf-013-line-021",
        "source_page": 13,
        "text": "a) der Empfänger sich im anderen Staat insgesamt nicht",
        "words": [
          {
            "bbox": [
              64.64598,
              197.5969,
              70.99806,
              204.9293
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.37408,
              197.5969,
              89.04882,
              204.9293
            ],
            "text": "der"
          },
          {
            "bbox": [
              94.1241,
              197.58893,
              133.1463,
              204.92133
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              138.27744,
              197.58893,
              152.76114,
              204.92133
            ],
            "text": "sich"
          },
          {
            "bbox": [
              157.89228,
              197.58893,
              166.47078,
              204.92133
            ],
            "text": "im"
          },
          {
            "bbox": [
              171.60192,
              197.58893,
              200.5773,
              204.92133
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              205.70844,
              197.58893,
              224.4774,
              204.92133
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              229.60854,
              197.58893,
              266.22078,
              204.92133
            ],
            "text": "insgesamt"
          },
          {
            "bbox": [
              271.35192,
              197.58893,
              288.7962,
              204.92133
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          207.12105,
          288.82812,
          214.45345
        ],
        "id": "pdf-013-line-023",
        "source_page": 13,
        "text": "länger als 183 Tage innerhalb eines Zeitraums von 12",
        "words": [
          {
            "bbox": [
              77.34216,
              207.12105,
              99.35898,
              214.45345
            ],
            "text": "länger"
          },
          {
            "bbox": [
              104.38638,
              207.12105,
              114.4332,
              214.45345
            ],
            "text": "als"
          },
          {
            "bbox": [
              119.4606,
              207.12105,
              132.77124,
              214.45345
            ],
            "text": "183"
          },
          {
            "bbox": [
              137.79864,
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            ],
            "text": "Tage"
          },
          {
            "bbox": [
              159.63192,
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              192.44568,
              214.45345
            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              221.26944,
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            ],
            "text": "Zeitraums"
          },
          {
            "bbox": [
              261.91956,
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              274.92696,
              214.45345
            ],
            "text": "von"
          },
          {
            "bbox": [
              279.95436,
              207.12105,
              288.82812,
              214.45345
            ],
            "text": "12"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-025",
        "source_page": 13,
        "text": "Monaten, der während des betreffenden Steuerjahres",
        "words": [
          {
            "bbox": [
              77.3262,
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              223.99354
            ],
            "text": "Monaten,"
          },
          {
            "bbox": [
              117.56934,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              135.7797,
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              166.51866,
              223.99354
            ],
            "text": "während"
          },
          {
            "bbox": [
              173.05428,
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              186.06168,
              223.99354
            ],
            "text": "des"
          },
          {
            "bbox": [
              192.5973,
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              237.63642,
              223.99354
            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
              244.17204,
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              223.99354
            ],
            "text": "Steuerjahres"
          }
        ]
      },
      {
        "bbox": [
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          189.35742,
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        ],
        "id": "pdf-013-line-027",
        "source_page": 13,
        "text": "beginnt oder endet, aufhält und",
        "words": [
          {
            "bbox": [
              77.35014,
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            ],
            "text": "beginnt"
          },
          {
            "bbox": [
              106.32552,
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              122.58078,
              233.50972
            ],
            "text": "oder"
          },
          {
            "bbox": [
              124.79922,
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              147.22302,
              233.50972
            ],
            "text": "endet,"
          },
          {
            "bbox": [
              149.44146,
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              173.53308,
              233.50972
            ],
            "text": "aufhält"
          },
          {
            "bbox": [
              175.75152,
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-029",
        "source_page": 13,
        "text": "b) die Vergütungen von einem Arbeitgeber oder für einen",
        "words": [
          {
            "bbox": [
              64.63002,
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              248.38971
            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              142.86594,
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              155.87334,
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            ],
            "text": "von"
          },
          {
            "bbox": [
              160.82892,
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              182.41482,
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            ],
            "text": "einem"
          },
          {
            "bbox": [
              187.3704,
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              229.04196,
              248.38971
            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
              233.99754,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              255.20838,
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              264.66468,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              269.62026,
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              248.38971
            ],
            "text": "einen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-031",
        "source_page": 13,
        "text": "Arbeitgeber gezahlt werden, der nicht im anderen Staat",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              153.3357,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              186.1734,
              250.58943,
              197.79228,
              257.92183
            ],
            "text": "der"
          },
          {
            "bbox": [
              202.10946,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
              236.7666,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-013-line-033",
        "source_page": 13,
        "text": "ansässig ist, und",
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          {
            "bbox": [
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            "text": "ansässig"
          },
          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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            "text": "und"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-013-line-035",
        "source_page": 13,
        "text": "c) die Vergütungen nicht von einer Betriebsstätte oder einer",
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          {
            "bbox": [
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            ],
            "text": "c)"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              198.33492,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              251.64132,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              271.3998,
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              282.34191
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-013-line-037",
        "source_page": 13,
        "text": "festen Einrichtung getragen werden, die der Arbeitgeber im",
        "words": [
          {
            "bbox": [
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            ],
            "text": "festen"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "getragen"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              208.98822,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-039",
        "source_page": 13,
        "text": "anderen Staat hat.",
        "words": [
          {
            "bbox": [
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              106.3335,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              129.49944,
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            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-013-line-042",
        "source_page": 13,
        "text": "(3) Die Bestimmungen des Absatzes 2 finden keine",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
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            ],
            "text": "Die"
          },
          {
            "bbox": [
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              316.28614
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              166.95756,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
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              316.29411
            ],
            "text": "2"
          },
          {
            "bbox": [
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            ],
            "text": "finden"
          },
          {
            "bbox": [
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            ],
            "text": "keine"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-044",
        "source_page": 13,
        "text": "Anwendung auf Vergütungen für Arbeit im Rahmen gewerbs-",
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          {
            "bbox": [
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            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              110.46714,
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              325.82623
            ],
            "text": "auf"
          },
          {
            "bbox": [
              124.86306,
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              169.72662,
              325.82623
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              173.03832,
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              182.49462,
              325.82623
            ],
            "text": "für"
          },
          {
            "bbox": [
              185.80632,
              318.49383,
              206.93736,
              325.82623
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              210.24906,
              318.49383,
              218.82756,
              325.82623
            ],
            "text": "im"
          },
          {
            "bbox": [
              222.13926,
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              251.8089,
              325.82623
            ],
            "text": "Rahmen"
          },
          {
            "bbox": [
              255.1206,
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            ],
            "text": "gewerbs-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-013-line-046",
        "source_page": 13,
        "text": "mäßiger Arbeitnehmerüberlassung.",
        "words": [
          {
            "bbox": [
              64.63002,
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              93.45378,
              335.36632
            ],
            "text": "mäßiger"
          },
          {
            "bbox": [
              95.67222,
              328.03392,
              189.47712,
              335.36632
            ],
            "text": "Arbeitnehmerüberlassung."
          }
        ]
      },
      {
        "bbox": [
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          288.82812,
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        ],
        "id": "pdf-013-line-048",
        "source_page": 13,
        "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses",
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          {
            "bbox": [
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              81.6753,
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            ],
            "text": "(4)"
          },
          {
            "bbox": [
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              127.49646,
              350.24631
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              133.5453,
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              145.22004,
              350.24631
            ],
            "text": "der"
          },
          {
            "bbox": [
              151.26888,
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              199.8591,
              350.24631
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              205.90794,
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              259.72506,
              350.24631
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              265.7739,
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            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-050",
        "source_page": 13,
        "text": "Artikels können Vergütungen für unselbständige Arbeit, die an",
        "words": [
          {
            "bbox": [
              64.66194,
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              90.90018,
              359.76249
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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              167.8593,
              359.76249
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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              180.20436,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              183.09312,
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            ],
            "text": "unselbständige"
          },
          {
            "bbox": [
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            ],
            "text": "Arbeit,"
          },
          {
            "bbox": [
              266.42028,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-052",
        "source_page": 13,
        "text": "Bord eines Seeschiffs oder Luftfahrzeugs ausgeübt wird, das im",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Bord"
          },
          {
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              369.30258
            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Seeschiffs"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Luftfahrzeugs"
          },
          {
            "bbox": [
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            ],
            "text": "ausgeübt"
          },
          {
            "bbox": [
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            ],
            "text": "wird,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          }
        ]
      },
      {
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        "id": "pdf-013-line-054",
        "source_page": 13,
        "text": "internationalen Verkehr von einem Unternehmen eines Ver-",
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          {
            "bbox": [
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            ],
            "text": "internationalen"
          },
          {
            "bbox": [
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            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              153.56712,
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              166.57452,
              378.84267
            ],
            "text": "von"
          },
          {
            "bbox": [
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              192.89256,
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            ],
            "text": "einem"
          },
          {
            "bbox": [
              197.6247,
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
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        ]
      },
      {
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        "id": "pdf-013-line-056",
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        "text": "tragsstaats betrieben wird, in diesem Staat besteuert werden.",
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          {
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            "text": "wird,"
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            "text": "in"
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            "text": "diesem"
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        ]
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      {
        "bbox": [
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        "id": "pdf-013-line-059",
        "source_page": 13,
        "text": "Artikel 16",
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            "text": "Artikel"
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            "text": "16"
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        ]
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        "id": "pdf-013-line-061",
        "source_page": 13,
        "text": "Aufsichtsrats- und Verwaltungsratsvergütungen",
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          {
            "bbox": [
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            "text": "Aufsichtsrats-"
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            "bbox": [
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            ],
            "text": "und"
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          {
            "bbox": [
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            "text": "Verwaltungsratsvergütungen"
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      {
        "bbox": [
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        "source_page": 13,
        "text": "Aufsichtsrats- oder Verwaltungsratsvergütungen und ähn-",
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          {
            "bbox": [
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            "text": "Aufsichtsrats-"
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            "text": "Verwaltungsratsvergütungen"
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            "bbox": [
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            "text": "und"
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            "bbox": [
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            "text": "ähn-"
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        "source_page": 13,
        "text": "liche Zahlungen, die eine in einem Vertragsstaat ansässige Per-",
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            "bbox": [
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            "text": "liche"
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            "text": "Zahlungen,"
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            "text": "die"
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            "text": "eine"
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            "text": "in"
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            "text": "einem"
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        "text": "son in ihrer Eigenschaft als Mitglied des Aufsichts- oder Ver-",
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            "text": "son"
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            "text": "in"
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            "text": "ihrer"
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            "text": "als"
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            "text": "des"
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            "text": "Aufsichts-"
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            "text": "Ver-"
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        "text": "waltungsrats einer Gesellschaft bezieht, die im anderen Ver-",
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            "text": "waltungsrats"
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            "text": "einer"
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            "text": "die"
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            "text": "im"
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            "text": "anderen"
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            "text": "Ver-"
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        "text": "tragsstaat ansässig ist, können im anderen Staat besteuert",
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            "text": "ist,"
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            "text": "können"
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            "text": "im"
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            "text": "anderen"
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        "text": "werden.",
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            "text": "werden."
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        "text": "Artikel 17",
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            "text": "Artikel"
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        "id": "pdf-013-line-079",
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        "text": "Künstler und Sportler",
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            ],
            "text": "Künstler"
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            "text": "und"
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        "text": "(1) Ungeachtet der Artikel 7, 14 und 15 können Einkünfte, die",
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            "text": "(1)"
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            "text": "Ungeachtet"
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            ],
            "text": "der"
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            "text": "Artikel"
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            "text": "7,"
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            ],
            "text": "14"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "15"
          },
          {
            "bbox": [
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            ],
            "text": "können"
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          {
            "bbox": [
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            ],
            "text": "Einkünfte,"
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          {
            "bbox": [
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            ],
            "text": "die"
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        ]
      },
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        "id": "pdf-013-line-083",
        "source_page": 13,
        "text": "eine in einem Vertragsstaat ansässige Person als Künstler, wie",
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          {
            "bbox": [
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            "text": "eine"
          },
          {
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            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
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          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
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          {
            "bbox": [
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            "text": "ansässige"
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          {
            "bbox": [
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            ],
            "text": "Person"
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            "bbox": [
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            ],
            "text": "als"
          },
          {
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            ],
            "text": "Künstler,"
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            "bbox": [
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            ],
            "text": "wie"
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        ]
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        "id": "pdf-013-line-085",
        "source_page": 13,
        "text": "Bühnen-, Film-, Rundfunk- und Fernsehkünstler sowie Musiker,",
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            "text": "Bühnen-,"
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            ],
            "text": "Film-,"
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            "text": "Rundfunk-"
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            ],
            "text": "und"
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            "text": "sowie"
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            "text": "Musiker,"
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        ]
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        "source_page": 13,
        "text": "oder als Sportler aus ihrer im anderen Vertragsstaat persönlich",
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          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "als"
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            "text": "Sportler"
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            ],
            "text": "aus"
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            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
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            ],
            "text": "Vertragsstaat"
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        "id": "pdf-013-line-089",
        "source_page": 13,
        "text": "ausgeübten Tätigkeit bezieht, im anderen Staat besteuert",
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          {
            "bbox": [
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            ],
            "text": "ausgeübten"
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          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
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            ],
            "text": "bezieht,"
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          {
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            "text": "besteuert"
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        ]
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        "id": "pdf-013-line-091",
        "source_page": 13,
        "text": "werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.11276,
          646.87377,
          288.78024,
          654.20617
        ],
        "id": "pdf-013-line-095",
        "source_page": 13,
        "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder",
        "words": [
          {
            "bbox": [
              73.11276,
              646.87377,
              81.68328,
              654.20617
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.12016,
              646.87377,
              111.68808,
              654.20617
            ],
            "text": "Fließen"
          },
          {
            "bbox": [
              116.47608,
              646.87377,
              149.73672,
              654.20617
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              154.46886,
              646.87377,
              167.181,
              654.20617
            ],
            "text": "aus"
          },
          {
            "bbox": [
              171.969,
              646.87377,
              189.4053,
              654.20617
            ],
            "text": "einer"
          },
          {
            "bbox": [
              194.1933,
              646.87377,
              207.2007,
              654.20617
            ],
            "text": "von"
          },
          {
            "bbox": [
              211.9887,
              646.87377,
              233.5746,
              654.20617
            ],
            "text": "einem"
          },
          {
            "bbox": [
              238.3626,
              646.87377,
              267.77688,
              654.20617
            ],
            "text": "Künstler"
          },
          {
            "bbox": [
              272.56488,
              646.87377,
              288.78024,
              654.20617
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          656.38995,
          288.82014,
          663.72235
        ],
        "id": "pdf-013-line-097",
        "source_page": 13,
        "text": "Sportler in dieser Eigenschaft persönlich ausgeübten Tätigkeit",
        "words": [
          {
            "bbox": [
              64.61406,
              656.38995,
              92.98296,
              663.72235
            ],
            "text": "Sportler"
          },
          {
            "bbox": [
              95.77596,
              656.38995,
              101.9844,
              663.72235
            ],
            "text": "in"
          },
          {
            "bbox": [
              104.7774,
              656.38995,
              126.49896,
              663.72235
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              129.29196,
              656.38995,
              171.11514,
              663.72235
            ],
            "text": "Eigenschaft"
          },
          {
            "bbox": [
              173.90814,
              656.38995,
              210.80766,
              663.72235
            ],
            "text": "persönlich"
          },
          {
            "bbox": [
              213.60066,
              656.38995,
              255.58344,
              663.72235
            ],
            "text": "ausgeübten"
          },
          {
            "bbox": [
              258.37644,
              656.38995,
              288.82014,
              663.72235
            ],
            "text": "Tätigkeit"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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          673.26244
        ],
        "id": "pdf-013-line-099",
        "source_page": 13,
        "text": "nicht dem Künstler oder Sportler selbst, sondern einer anderen",
        "words": [
          {
            "bbox": [
              64.65396,
              665.93004,
              82.04238,
              673.26244
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              84.2688,
              665.93004,
              100.09314,
              673.26244
            ],
            "text": "dem"
          },
          {
            "bbox": [
              102.31956,
              665.93004,
              131.73384,
              673.26244
            ],
            "text": "Künstler"
          },
          {
            "bbox": [
              133.96026,
              665.93004,
              150.21552,
              673.26244
            ],
            "text": "oder"
          },
          {
            "bbox": [
              152.44194,
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              180.81084,
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            ],
            "text": "Sportler"
          },
          {
            "bbox": [
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            ],
            "text": "selbst,"
          },
          {
            "bbox": [
              208.70094,
              665.93004,
              237.9636,
              673.26244
            ],
            "text": "sondern"
          },
          {
            "bbox": [
              240.19002,
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              257.62632,
              673.26244
            ],
            "text": "einer"
          },
          {
            "bbox": [
              259.85274,
              665.93004,
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              673.26244
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          682.79456
        ],
        "id": "pdf-013-line-101",
        "source_page": 13,
        "text": "Person zu, so können diese Einkünfte ungeachtet der Artikel 7,",
        "words": [
          {
            "bbox": [
              64.66194,
              675.46216,
              89.78298,
              682.79456
            ],
            "text": "Person"
          },
          {
            "bbox": [
              92.01738,
              675.46216,
              102.5031,
              682.79456
            ],
            "text": "zu,"
          },
          {
            "bbox": [
              104.80932,
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              113.37984,
              682.79456
            ],
            "text": "so"
          },
          {
            "bbox": [
              115.68606,
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              142.0041,
              682.79456
            ],
            "text": "können"
          },
          {
            "bbox": [
              144.31032,
              675.46216,
              163.37454,
              682.79456
            ],
            "text": "diese"
          },
          {
            "bbox": [
              165.68076,
              675.46216,
              198.9414,
              682.79456
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              201.24762,
              675.46216,
              241.25136,
              682.79456
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              243.55758,
              675.46216,
              255.23232,
              682.79456
            ],
            "text": "der"
          },
          {
            "bbox": [
              257.53854,
              675.46216,
              279.85062,
              682.79456
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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              288.81216,
              682.79456
            ],
            "text": "7,"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
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        ],
        "id": "pdf-013-line-103",
        "source_page": 13,
        "text": "14 und 15 in dem Vertragsstaat besteuert werden, in dem der",
        "words": [
          {
            "bbox": [
              64.64598,
              684.99428,
              73.51974,
              692.32668
            ],
            "text": "14"
          },
          {
            "bbox": [
              76.31274,
              684.99428,
              89.91864,
              692.32668
            ],
            "text": "und"
          },
          {
            "bbox": [
              92.71164,
              684.99428,
              101.5854,
              692.32668
            ],
            "text": "15"
          },
          {
            "bbox": [
              104.3784,
              684.99428,
              110.53896,
              692.32668
            ],
            "text": "in"
          },
          {
            "bbox": [
              113.33196,
              684.99428,
              129.1563,
              692.32668
            ],
            "text": "dem"
          },
          {
            "bbox": [
              131.9493,
              684.99428,
              178.94352,
              692.32668
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              181.73652,
              684.99428,
              215.43606,
              692.32668
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              218.22906,
              684.99428,
              246.70968,
              692.32668
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              249.50268,
              684.99428,
              255.71112,
              692.32668
            ],
            "text": "in"
          },
          {
            "bbox": [
              258.50412,
              684.99428,
              274.32846,
              692.32668
            ],
            "text": "dem"
          },
          {
            "bbox": [
              277.12146,
              684.99428,
              288.7962,
              692.32668
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          694.5264,
          225.53076,
          701.86677
        ],
        "id": "pdf-013-line-105",
        "source_page": 13,
        "text": "Künstler oder Sportler seine Tätigkeit ausübt.",
        "words": [
          {
            "bbox": [
              64.63002,
              694.5264,
              94.0443,
              701.8588
            ],
            "text": "Künstler"
          },
          {
            "bbox": [
              96.26274,
              694.5264,
              112.518,
              701.8588
            ],
            "text": "oder"
          },
          {
            "bbox": [
              114.73644,
              694.5264,
              143.04948,
              701.8588
            ],
            "text": "Sportler"
          },
          {
            "bbox": [
              145.26792,
              694.53437,
              164.03688,
              701.86677
            ],
            "text": "seine"
          },
          {
            "bbox": [
              166.25532,
              694.53437,
              196.69902,
              701.86677
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              198.91746,
              694.53437,
              225.53076,
              701.86677
            ],
            "text": "ausübt."
          }
        ]
      },
      {
        "bbox": [
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          288.80418,
          726.28685
        ],
        "id": "pdf-013-line-108",
        "source_page": 13,
        "text": "(3) Die Absätze 1 und 2 gelten nicht für Einkünfte aus der von",
        "words": [
          {
            "bbox": [
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              718.95445,
              81.69126,
              726.28685
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.12814,
              718.95445,
              97.76298,
              726.28685
            ],
            "text": "Die"
          },
          {
            "bbox": [
              99.61434,
              718.93851,
              128.42214,
              726.27091
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              130.2735,
              718.93851,
              134.71038,
              726.27091
            ],
            "text": "1"
          },
          {
            "bbox": [
              136.56174,
              718.93851,
              150.16764,
              726.27091
            ],
            "text": "und"
          },
          {
            "bbox": [
              152.019,
              718.93851,
              156.45588,
              726.27091
            ],
            "text": "2"
          },
          {
            "bbox": [
              158.30724,
              718.93851,
              180.18042,
              726.27091
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              182.03178,
              718.93851,
              199.47606,
              726.27091
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              201.32742,
              718.93851,
              210.74382,
              726.27091
            ],
            "text": "für"
          },
          {
            "bbox": [
              212.59518,
              718.93851,
              245.85582,
              726.27091
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              247.70718,
              718.93851,
              260.41932,
              726.27091
            ],
            "text": "aus"
          },
          {
            "bbox": [
              262.27068,
              718.93851,
              273.94542,
              726.27091
            ],
            "text": "der"
          },
          {
            "bbox": [
              275.79678,
              718.93851,
              288.80418,
              726.27091
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          735.811
        ],
        "id": "pdf-013-line-110",
        "source_page": 13,
        "text": "Künstlern oder Sportlern in einem Vertragsstaat ausgeübten",
        "words": [
          {
            "bbox": [
              64.63002,
              728.4786,
              98.62482,
              735.811
            ],
            "text": "Künstlern"
          },
          {
            "bbox": [
              102.63876,
              728.4786,
              118.89402,
              735.811
            ],
            "text": "oder"
          },
          {
            "bbox": [
              122.93988,
              728.4786,
              155.8893,
              735.811
            ],
            "text": "Sportlern"
          },
          {
            "bbox": [
              159.93516,
              728.4786,
              166.1436,
              735.811
            ],
            "text": "in"
          },
          {
            "bbox": [
              170.18946,
              728.4786,
              191.77536,
              735.811
            ],
            "text": "einem"
          },
          {
            "bbox": [
              195.82122,
              728.4786,
              242.76756,
              735.811
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              246.81342,
              728.4786,
              288.7962,
              735.811
            ],
            "text": "ausgeübten"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          737.99478,
          288.7962,
          745.33515
        ],
        "id": "pdf-013-line-112",
        "source_page": 13,
        "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-",
        "words": [
          {
            "bbox": [
              64.63002,
              737.99478,
              97.29216,
              745.32718
            ],
            "text": "Tätigkeit,"
          },
          {
            "bbox": [
              99.6303,
              737.99478,
              118.83816,
              745.32718
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              121.1763,
              737.99478,
              132.80316,
              745.32718
            ],
            "text": "der"
          },
          {
            "bbox": [
              135.1413,
              738.00275,
              171.35454,
              745.33515
            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
              173.69268,
              738.00275,
              179.90112,
              745.33515
            ],
            "text": "in"
          },
          {
            "bbox": [
              182.23926,
              738.00275,
              208.11042,
              745.33515
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              210.44856,
              738.00275,
              229.21752,
              745.33515
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              231.55566,
              738.00275,
              248.68872,
              745.33515
            ],
            "text": "ganz"
          },
          {
            "bbox": [
              250.98696,
              738.00275,
              267.24222,
              745.33515
            ],
            "text": "oder"
          },
          {
            "bbox": [
              269.58036,
              738.00275,
              288.7962,
              745.33515
            ],
            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          747.54284,
          288.78024,
          754.88321
        ],
        "id": "pdf-013-line-114",
        "source_page": 13,
        "text": "wiegend aus öffentlichen Mitteln des anderen Staates oder",
        "words": [
          {
            "bbox": [
              64.62204,
              747.54284,
              94.7625,
              754.87524
            ],
            "text": "wiegend"
          },
          {
            "bbox": [
              99.11958,
              747.54284,
              111.83172,
              754.87524
            ],
            "text": "aus"
          },
          {
            "bbox": [
              116.1888,
              747.54284,
              157.5252,
              754.87524
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              161.88228,
              747.55081,
              186.12552,
              754.88321
            ],
            "text": "Mitteln"
          },
          {
            "bbox": [
              190.4826,
              747.55081,
              203.49,
              754.88321
            ],
            "text": "des"
          },
          {
            "bbox": [
              207.84708,
              747.55081,
              236.82246,
              754.88321
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              241.17954,
              747.55081,
              268.22376,
              754.88321
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              272.58084,
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              288.78024,
              754.88321
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          764.41533
        ],
        "id": "pdf-013-line-116",
        "source_page": 13,
        "text": "einem seiner Länder oder einer ihrer Gebietskörperschaften",
        "words": [
          {
            "bbox": [
              64.61406,
              757.08293,
              86.19996,
              764.41533
            ],
            "text": "einem"
          },
          {
            "bbox": [
              90.4932,
              757.08293,
              111.9195,
              764.41533
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              116.21274,
              757.08293,
              141.0465,
              764.41533
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              145.33974,
              757.08293,
              161.595,
              764.41533
            ],
            "text": "oder"
          },
          {
            "bbox": [
              165.88824,
              757.08293,
              183.32454,
              764.41533
            ],
            "text": "einer"
          },
          {
            "bbox": [
              187.57788,
              757.08293,
              203.24262,
              764.41533
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              207.53586,
              757.08293,
              288.82014,
              764.41533
            ],
            "text": "Gebietskörperschaften"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          766.61505,
          288.81216,
          773.94745
        ],
        "id": "pdf-013-line-118",
        "source_page": 13,
        "text": "oder von einer im anderen Staat als gemeinnützig anerkannten",
        "words": [
          {
            "bbox": [
              64.65396,
              766.61505,
              80.90922,
              773.94745
            ],
            "text": "oder"
          },
          {
            "bbox": [
              83.31918,
              766.61505,
              96.26274,
              773.94745
            ],
            "text": "von"
          },
          {
            "bbox": [
              98.6727,
              766.61505,
              116.109,
              773.94745
            ],
            "text": "einer"
          },
          {
            "bbox": [
              118.51896,
              766.61505,
              127.09746,
              773.94745
            ],
            "text": "im"
          },
          {
            "bbox": [
              129.50742,
              766.61505,
              158.4828,
              773.94745
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              160.89276,
              766.61505,
              179.66172,
              773.94745
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              182.07168,
              766.61505,
              192.1185,
              773.94745
            ],
            "text": "als"
          },
          {
            "bbox": [
              194.52846,
              766.61505,
              242.20098,
              773.94745
            ],
            "text": "gemeinnützig"
          },
          {
            "bbox": [
              244.61094,
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              288.81216,
              773.94745
            ],
            "text": "anerkannten"
          }
        ]
      },
      {
        "bbox": [
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          288.80418,
          783.47957
        ],
        "id": "pdf-013-line-120",
        "source_page": 13,
        "text": "Einrichtung finanziert wird. In diesem Fall können die Einkünfte",
        "words": [
          {
            "bbox": [
              64.64598,
              776.14717,
              104.84922,
              783.47957
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              107.20332,
              776.1392,
              139.55424,
              783.4716
            ],
            "text": "finanziert"
          },
          {
            "bbox": [
              141.9642,
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            "text": "wird."
          },
          {
            "bbox": [
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            ],
            "text": "In"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
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            "text": "Fall"
          },
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            "text": "können"
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            "text": "die"
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            "text": "Einkünfte"
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        ]
      },
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        "source_page": 14,
        "text": "nur in dem Vertragsstaat besteuert werden, in dem die Person",
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            "text": "nur"
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            "text": "in"
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            "text": "dem"
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            ],
            "text": "Vertragsstaat"
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            "text": "besteuert"
          },
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          },
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "Person"
          }
        ]
      },
      {
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        "source_page": 14,
        "text": "ansässig ist.",
        "words": [
          {
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
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            "text": "ist."
          }
        ]
      },
      {
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        "id": "pdf-014-line-010",
        "source_page": 14,
        "text": "Artikel 18",
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          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
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            "text": "18"
          }
        ]
      },
      {
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        "id": "pdf-014-line-012",
        "source_page": 14,
        "text": "Ruhegehälter,",
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          {
            "bbox": [
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            ],
            "text": "Ruhegehälter,"
          }
        ]
      },
      {
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        ],
        "id": "pdf-014-line-014",
        "source_page": 14,
        "text": "Renten und ähnliche Vergütungen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Renten"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            "text": "ähnliche"
          },
          {
            "bbox": [
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            "text": "Vergütungen"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-016",
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        "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhe-",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            "text": "Vorbehaltlich"
          },
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Artikels"
          },
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            ],
            "text": "19"
          },
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            "text": "Absatz"
          },
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            ],
            "text": "2"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "Ruhe-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-018",
        "source_page": 14,
        "text": "gehälter und ähnliche Vergütungen oder Renten, die eine in",
        "words": [
          {
            "bbox": [
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            ],
            "text": "gehälter"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            "text": "ähnliche"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Renten,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              200.52986
            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          }
        ]
      },
      {
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        ],
        "id": "pdf-014-line-019",
        "source_page": 14,
        "text": "einem Vertragsstaat ansässige Person aus dem anderen Ver-",
        "words": [
          {
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
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            ],
            "text": "ansässige"
          },
          {
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            ],
            "text": "Person"
          },
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            "bbox": [
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            "text": "aus"
          },
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            ],
            "text": "dem"
          },
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            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
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      },
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        "id": "pdf-014-line-021",
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        "text": "tragsstaat erhält, nur im erstgenannten Staat besteuert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "tragsstaat"
          },
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            "text": "erhält,"
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            ],
            "text": "nur"
          },
          {
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "erstgenannten"
          },
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            ],
            "text": "Staat"
          },
          {
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            "text": "besteuert"
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          {
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            "text": "werden."
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        ]
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        "text": "(2) Wiederkehrende und einmalige Vergütungen, die ein Ver-",
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            ],
            "text": "(2)"
          },
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            ],
            "text": "Wiederkehrende"
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "einmalige"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen,"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
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        ]
      },
      {
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        "id": "pdf-014-line-028",
        "source_page": 14,
        "text": "tragsstaat oder eine seiner Gebietskörperschaften an eine im",
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            ],
            "text": "tragsstaat"
          },
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "im"
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        ]
      },
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        "id": "pdf-014-line-030",
        "source_page": 14,
        "text": "anderen Vertragsstaat ansässige Person als Entschädigung für",
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          {
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            ],
            "text": "anderen"
          },
          {
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            ],
            "text": "Vertragsstaat"
          },
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            ],
            "text": "ansässige"
          },
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            ],
            "text": "Person"
          },
          {
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            ],
            "text": "als"
          },
          {
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            "text": "Entschädigung"
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            "text": "für"
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        ]
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        "source_page": 14,
        "text": "politische Verfolgung oder für Unrecht oder Schäden aufgrund",
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          {
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            "text": "politische"
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            ],
            "text": "Verfolgung"
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "für"
          },
          {
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            ],
            "text": "Unrecht"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Schäden"
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        ]
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        "id": "pdf-014-line-034",
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        "text": "von Kriegshandlungen (einschließlich Wiedergutmachungsleis-",
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            ],
            "text": "von"
          },
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            ],
            "text": "Kriegshandlungen"
          },
          {
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            ],
            "text": "(einschließlich"
          },
          {
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            ],
            "text": "Wiedergutmachungsleis-"
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        ]
      },
      {
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        "id": "pdf-014-line-036",
        "source_page": 14,
        "text": "tungen) oder des Wehr- oder Zivildienstes oder eines Ver-",
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          {
            "bbox": [
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            ],
            "text": "tungen)"
          },
          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Wehr-"
          },
          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "Zivildienstes"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
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        ]
      },
      {
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        "id": "pdf-014-line-038",
        "source_page": 14,
        "text": "brechens, einer Impfung oder ähnlicher Vorkommnisse zahlt,",
        "words": [
          {
            "bbox": [
              64.63002,
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              99.81384,
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            ],
            "text": "brechens,"
          },
          {
            "bbox": [
              103.49262,
              303.41459,
              120.88104,
              310.74699
            ],
            "text": "einer"
          },
          {
            "bbox": [
              124.55982,
              303.42256,
              153.98208,
              310.75496
            ],
            "text": "Impfung"
          },
          {
            "bbox": [
              157.66086,
              303.42256,
              173.91612,
              310.75496
            ],
            "text": "oder"
          },
          {
            "bbox": [
              177.5949,
              303.42256,
              209.96178,
              310.75496
            ],
            "text": "ähnlicher"
          },
          {
            "bbox": [
              213.64056,
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              266.06118,
              310.75496
            ],
            "text": "Vorkommnisse"
          },
          {
            "bbox": [
              269.73996,
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              288.7962,
              310.75496
            ],
            "text": "zahlt,"
          }
        ]
      },
      {
        "bbox": [
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        ],
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        "source_page": 14,
        "text": "können abweichend von Absatz 1 nur im erstgenannten Staat",
        "words": [
          {
            "bbox": [
              64.63002,
              312.95468,
              90.94806,
              320.28708
            ],
            "text": "können"
          },
          {
            "bbox": [
              93.78096,
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              137.08044,
              320.28708
            ],
            "text": "abweichend"
          },
          {
            "bbox": [
              139.91334,
              312.95468,
              152.92074,
              320.28708
            ],
            "text": "von"
          },
          {
            "bbox": [
              155.69778,
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              180.22032,
              320.28708
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              187.4901,
              320.28708
            ],
            "text": "1"
          },
          {
            "bbox": [
              190.323,
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              201.8541,
              320.28708
            ],
            "text": "nur"
          },
          {
            "bbox": [
              204.687,
              312.95468,
              213.2655,
              320.28708
            ],
            "text": "im"
          },
          {
            "bbox": [
              216.0984,
              312.95468,
              267.24222,
              320.28708
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              270.07512,
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              288.78024,
              320.28708
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          322.4868,
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          329.8192
        ],
        "id": "pdf-014-line-042",
        "source_page": 14,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              64.61406,
              322.4868,
              98.3136,
              329.8192
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              100.53204,
              322.4868,
              129.05256,
              329.8192
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-047",
        "source_page": 14,
        "text": "(3) Der Begriff „Rente“ bedeutet einen bestimmten Betrag,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.12814,
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              98.68866,
              373.29555
            ],
            "text": "Der"
          },
          {
            "bbox": [
              102.00834,
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              125.29398,
              373.29555
            ],
            "text": "Begriff"
          },
          {
            "bbox": [
              128.61366,
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            ],
            "text": "„Rente“"
          },
          {
            "bbox": [
              159.7197,
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              191.50404,
              373.29555
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              194.82372,
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              214.03956,
              373.29555
            ],
            "text": "einen"
          },
          {
            "bbox": [
              217.35924,
              365.96315,
              259.4697,
              373.29555
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              262.78938,
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            ],
            "text": "Betrag,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-049",
        "source_page": 14,
        "text": "der regelmäßig zu festgesetzten Zeitpunkten lebenslänglich",
        "words": [
          {
            "bbox": [
              64.63002,
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              76.30476,
              382.83564
            ],
            "text": "der"
          },
          {
            "bbox": [
              81.0768,
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              382.83564
            ],
            "text": "regelmäßig"
          },
          {
            "bbox": [
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              133.43358,
              382.83564
            ],
            "text": "zu"
          },
          {
            "bbox": [
              138.20562,
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              186.02178,
              382.83564
            ],
            "text": "festgesetzten"
          },
          {
            "bbox": [
              190.79382,
              375.50324,
              233.22348,
              382.83564
            ],
            "text": "Zeitpunkten"
          },
          {
            "bbox": [
              237.99552,
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              288.78024,
              382.83564
            ],
            "text": "lebenslänglich"
          }
        ]
      },
      {
        "bbox": [
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          392.35182
        ],
        "id": "pdf-014-line-051",
        "source_page": 14,
        "text": "oder während eines bestimmten oder bestimmbaren Zeit-",
        "words": [
          {
            "bbox": [
              64.61406,
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              80.86932,
              392.35182
            ],
            "text": "oder"
          },
          {
            "bbox": [
              86.2638,
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              117.00276,
              392.35182
            ],
            "text": "während"
          },
          {
            "bbox": [
              122.39724,
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              141.1662,
              392.35182
            ],
            "text": "eines"
          },
          {
            "bbox": [
              146.56068,
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              188.70306,
              392.35182
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              194.09754,
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              210.30492,
              392.35182
            ],
            "text": "oder"
          },
          {
            "bbox": [
              215.6994,
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            ],
            "text": "bestimmbaren"
          },
          {
            "bbox": [
              272.25366,
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              288.80418,
              392.35182
            ],
            "text": "Zeit-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-053",
        "source_page": 14,
        "text": "abschnitts aufgrund einer Verpflichtung zahlbar ist, die diese",
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          {
            "bbox": [
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              101.5854,
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            ],
            "text": "abschnitts"
          },
          {
            "bbox": [
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              137.03256,
              401.89191
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
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              158.02794,
              401.89191
            ],
            "text": "einer"
          },
          {
            "bbox": [
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              208.29396,
              401.89191
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
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            ],
            "text": "zahlbar"
          },
          {
            "bbox": [
              241.34712,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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              266.18886,
              401.89191
            ],
            "text": "die"
          },
          {
            "bbox": [
              269.74794,
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              288.81216,
              401.89191
            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-055",
        "source_page": 14,
        "text": "Zahlungen als Gegenleistung für eine in Geld oder Geldeswert",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
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              114.8721,
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            ],
            "text": "als"
          },
          {
            "bbox": [
              117.5055,
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              168.87276,
              411.42403
            ],
            "text": "Gegenleistung"
          },
          {
            "bbox": [
              171.50616,
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              180.96246,
              411.42403
            ],
            "text": "für"
          },
          {
            "bbox": [
              183.59586,
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              198.37482,
              411.42403
            ],
            "text": "eine"
          },
          {
            "bbox": [
              201.00822,
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              207.21666,
              411.42403
            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Geld"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Geldeswert"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-057",
        "source_page": 14,
        "text": "bewirkte angemessene Leistung vorsieht.",
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          {
            "bbox": [
              64.63002,
              413.62375,
              95.06574,
              420.95615
            ],
            "text": "bewirkte"
          },
          {
            "bbox": [
              97.28418,
              413.62375,
              146.9517,
              420.95615
            ],
            "text": "angemessene"
          },
          {
            "bbox": [
              149.11428,
              413.62375,
              179.56596,
              420.95615
            ],
            "text": "Leistung"
          },
          {
            "bbox": [
              181.7844,
              413.62375,
              212.2281,
              420.95615
            ],
            "text": "vorsieht."
          }
        ]
      },
      {
        "bbox": [
          158.84988,
          447.3767,
          194.60028,
          454.73301
        ],
        "id": "pdf-014-line-060",
        "source_page": 14,
        "text": "Artikel 19",
        "words": [
          {
            "bbox": [
              158.84988,
              447.3767,
              183.50808,
              454.73301
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              185.72652,
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              194.60028,
              454.73301
            ],
            "text": "19"
          }
        ]
      },
      {
        "bbox": [
          141.14226,
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          212.3079,
          469.62097
        ],
        "id": "pdf-014-line-062",
        "source_page": 14,
        "text": "Öffentlicher Dienst",
        "words": [
          {
            "bbox": [
              141.14226,
              462.25669,
              185.71056,
              469.613
            ],
            "text": "Öffentlicher"
          },
          {
            "bbox": [
              187.929,
              462.26466,
              212.3079,
              469.62097
            ],
            "text": "Dienst"
          }
        ]
      },
      {
        "bbox": [
          73.11276,
          477.14465,
          81.68328,
          484.47705
        ],
        "id": "pdf-014-line-064",
        "source_page": 14,
        "text": "(1)",
        "words": [
          {
            "bbox": [
              73.11276,
              477.14465,
              81.68328,
              484.47705
            ],
            "text": "(1)"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          492.0087,
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          499.34907
        ],
        "id": "pdf-014-line-066",
        "source_page": 14,
        "text": "a) Gehälter, Löhne und ähnliche Vergütungen, ausgenommen",
        "words": [
          {
            "bbox": [
              64.638,
              492.01667,
              70.99008,
              499.34907
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.3661,
              492.01667,
              109.14246,
              499.34907
            ],
            "text": "Gehälter,"
          },
          {
            "bbox": [
              111.99132,
              492.01667,
              134.1039,
              499.34907
            ],
            "text": "Löhne"
          },
          {
            "bbox": [
              136.95276,
              492.0087,
              150.55866,
              499.3411
            ],
            "text": "und"
          },
          {
            "bbox": [
              153.40752,
              492.0087,
              183.11706,
              499.3411
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              185.96592,
              492.0087,
              233.04792,
              499.3411
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              235.89678,
              492.0087,
              288.78822,
              499.3411
            ],
            "text": "ausgenommen"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          508.87322
        ],
        "id": "pdf-014-line-068",
        "source_page": 14,
        "text": "Ruhegehälter, die von einem Vertragsstaat, einem seiner",
        "words": [
          {
            "bbox": [
              77.33418,
              501.54082,
              126.25956,
              508.87322
            ],
            "text": "Ruhegehälter,"
          },
          {
            "bbox": [
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              508.87322
            ],
            "text": "die"
          },
          {
            "bbox": [
              145.37964,
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              158.38704,
              508.87322
            ],
            "text": "von"
          },
          {
            "bbox": [
              162.5526,
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              184.1385,
              508.87322
            ],
            "text": "einem"
          },
          {
            "bbox": [
              188.25618,
              501.54082,
              237.46884,
              508.87322
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              241.6344,
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              263.2203,
              508.87322
            ],
            "text": "einem"
          },
          {
            "bbox": [
              267.38586,
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              288.81216,
              508.87322
            ],
            "text": "seiner"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-070",
        "source_page": 14,
        "text": "Länder oder einer ihrer Gebietskörperschaften oder einer",
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          {
            "bbox": [
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              102.15198,
              518.40534
            ],
            "text": "Länder"
          },
          {
            "bbox": [
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              518.40534
            ],
            "text": "oder"
          },
          {
            "bbox": [
              125.86056,
              511.07294,
              143.29686,
              518.40534
            ],
            "text": "einer"
          },
          {
            "bbox": [
              147.02352,
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              162.68826,
              518.40534
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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              518.40534
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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              267.63324,
              518.40534
            ],
            "text": "oder"
          },
          {
            "bbox": [
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              518.40534
            ],
            "text": "einer"
          }
        ]
      },
      {
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        ],
        "id": "pdf-014-line-072",
        "source_page": 14,
        "text": "anderen juristischen Person des öffentlichen Rechts dieses",
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          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
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            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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              176.6373,
              527.9534
            ],
            "text": "Person"
          },
          {
            "bbox": [
              179.07918,
              520.621,
              192.08658,
              527.9534
            ],
            "text": "des"
          },
          {
            "bbox": [
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              235.91274,
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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              263.3001,
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-074",
        "source_page": 14,
        "text": "Staates an eine natürliche Person für die diesem Staat,",
        "words": [
          {
            "bbox": [
              77.34216,
              530.13718,
              104.38638,
              537.46958
            ],
            "text": "Staates"
          },
          {
            "bbox": [
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              117.3459,
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            ],
            "text": "an"
          },
          {
            "bbox": [
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              136.36224,
              537.46958
            ],
            "text": "eine"
          },
          {
            "bbox": [
              140.59962,
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              175.43232,
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              209.02812,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              222.7218,
              530.13718,
              233.51076,
              537.46958
            ],
            "text": "die"
          },
          {
            "bbox": [
              237.74814,
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              263.6193,
              537.46958
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-076",
        "source_page": 14,
        "text": "einem seiner Länder, einer ihrer Gebietskörperschaften oder",
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            "bbox": [
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            "text": "einem"
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          {
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            ],
            "text": "seiner"
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          {
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            ],
            "text": "Länder,"
          },
          {
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            ],
            "text": "einer"
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          {
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            "text": "Gebietskörperschaften"
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            "bbox": [
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            ],
            "text": "oder"
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        ]
      },
      {
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        ],
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        "source_page": 14,
        "text": "einer anderen juristischen Person des öffentlichen Rechts",
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          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechts"
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        ]
      },
      {
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        ],
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        "source_page": 14,
        "text": "geleisteten Dienste gezahlt werden, können nur in diesem",
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          {
            "bbox": [
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            ],
            "text": "geleisteten"
          },
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            ],
            "text": "Dienste"
          },
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            ],
            "text": "gezahlt"
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            ],
            "text": "werden,"
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            ],
            "text": "können"
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            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
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        ]
      },
      {
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        ],
        "id": "pdf-014-line-082",
        "source_page": 14,
        "text": "Staat besteuert werden.",
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          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
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        ]
      },
      {
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        ],
        "id": "pdf-014-line-086",
        "source_page": 14,
        "text": "b) Diese Vergütungen können jedoch nur im anderen Vertrags-",
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          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "Diese"
          },
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            "bbox": [
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            ],
            "text": "Vergütungen"
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            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        "source_page": 14,
        "text": "staat besteuert werden, wenn die Dienste in diesem Staat",
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          {
            "bbox": [
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            ],
            "text": "staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Dienste"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            "text": "Staat"
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        ]
      },
      {
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        "source_page": 14,
        "text": "geleistet werden und die natürliche Person in diesem Staat",
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          {
            "bbox": [
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            ],
            "text": "geleistet"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "die"
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          {
            "bbox": [
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            ],
            "text": "natürliche"
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          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
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            "text": "Staat"
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        ]
      },
      {
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        "source_page": 14,
        "text": "ansässig ist und",
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          {
            "bbox": [
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            "text": "ansässig"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            "text": "und"
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        ]
      },
      {
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        "id": "pdf-014-line-095",
        "source_page": 14,
        "text": "aa) ein Staatsangehöriger dieses Staates ist oder",
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          {
            "bbox": [
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            ],
            "text": "aa)"
          },
          {
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Staatsangehöriger"
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            ],
            "text": "dieses"
          },
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
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        ]
      },
      {
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        ],
        "id": "pdf-014-line-098",
        "source_page": 14,
        "text": "bb) nicht ausschließlich deshalb in diesem Staat ansässig",
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          {
            "bbox": [
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              88.86528,
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            ],
            "text": "bb)"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "deshalb"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            "text": "ansässig"
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        ]
      },
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        "source_page": 14,
        "text": "geworden ist, um die Dienste zu leisten.",
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          {
            "bbox": [
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            ],
            "text": "geworden"
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          {
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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            ],
            "text": "um"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Dienste"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "leisten."
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        ]
      },
      {
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        "source_page": 14,
        "text": "(2)",
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          {
            "bbox": [
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            ],
            "text": "(2)"
          }
        ]
      },
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        ],
        "id": "pdf-014-line-104",
        "source_page": 14,
        "text": "a) Ruhegehälter, die von einem Vertragsstaat, einem seiner",
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          {
            "bbox": [
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            ],
            "text": "a)"
          },
          {
            "bbox": [
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            ],
            "text": "Ruhegehälter,"
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            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
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            ],
            "text": "Vertragsstaat,"
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          {
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            ],
            "text": "einem"
          },
          {
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            ],
            "text": "seiner"
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        ]
      },
      {
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        ],
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        "source_page": 14,
        "text": "Länder, einer ihrer Gebietskörperschaften oder einer",
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          {
            "bbox": [
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            ],
            "text": "Länder,"
          },
          {
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          }
        ]
      },
      {
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        ],
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        "source_page": 14,
        "text": "anderen juristischen Person des öffentlichen Rechts dieses",
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          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "juristischen"
          },
          {
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
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        ]
      },
      {
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        ],
        "id": "pdf-014-line-110",
        "source_page": 14,
        "text": "Staates oder aus von diesem Staat, einem seiner Länder,",
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          {
            "bbox": [
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            ],
            "text": "Staates"
          },
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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              156.2085,
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat,"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
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            ],
            "text": "Länder,"
          }
        ]
      },
      {
        "bbox": [
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        ],
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        "source_page": 14,
        "text": "einer ihrer Gebietskörperschaften oder einer anderen",
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          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
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        ],
        "id": "pdf-014-line-114",
        "source_page": 14,
        "text": "juristischen Person des öffentlichen Rechts errichteten",
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          {
            "bbox": [
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            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              154.23744,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
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            ],
            "text": "errichteten"
          }
        ]
      },
      {
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        ],
        "id": "pdf-014-line-116",
        "source_page": 14,
        "text": "Sondervermögens an eine natürliche Person für die diesem",
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          {
            "bbox": [
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            ],
            "text": "Sondervermögens"
          },
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "natürliche"
          },
          {
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
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            ],
            "text": "die"
          },
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            "bbox": [
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            ],
            "text": "diesem"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-003",
        "source_page": 15,
        "text": "Staat, einem seiner Länder, einer ihrer Gebiets-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Staat,"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
              170.00592,
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            ],
            "text": "Länder,"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              258.05724,
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            ],
            "text": "Gebiets-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-005",
        "source_page": 15,
        "text": "körperschaften oder einer anderen juristischen Person des",
        "words": [
          {
            "bbox": [
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              98.89642
            ],
            "text": "körperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              152.78508,
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              170.22138,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-007",
        "source_page": 15,
        "text": "öffentlichen Rechts geleisteten Dienste gezahlt werden,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              153.83046,
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            ],
            "text": "geleisteten"
          },
          {
            "bbox": [
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            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              229.53672,
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-009",
        "source_page": 15,
        "text": "können nur in diesem Staat besteuert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-014",
        "source_page": 15,
        "text": "b) Diese Ruhegehälter können jedoch nur im anderen Ver-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "Diese"
          },
          {
            "bbox": [
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              161.19791
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              274.33644,
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              161.20588
            ],
            "text": "Ver-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-015-line-016",
        "source_page": 15,
        "text": "tragsstaat besteuert werden, wenn die natürliche Person in",
        "words": [
          {
            "bbox": [
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              112.93296,
              170.738
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              115.4307,
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              149.13024,
              170.73003
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-018",
        "source_page": 15,
        "text": "diesem Staat ansässig und ein Staatsangehöriger dieses",
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          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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              160.97256,
              180.27012
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
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              178.42482,
              180.27012
            ],
            "text": "und"
          },
          {
            "bbox": [
              182.27118,
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              192.76488,
              180.27012
            ],
            "text": "ein"
          },
          {
            "bbox": [
              196.61124,
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              261.87966,
              180.27012
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              265.72602,
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            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-020",
        "source_page": 15,
        "text": "Staates ist.",
        "words": [
          {
            "bbox": [
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              182.46984,
              104.37042,
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
              106.58886,
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              117.08256,
              189.80224
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-022",
        "source_page": 15,
        "text": "(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,",
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          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.11218,
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              98.08218,
              204.44313
            ],
            "text": "Auf"
          },
          {
            "bbox": [
              100.89912,
              197.11073,
              145.72278,
              204.44313
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              164.96256,
              197.1187,
              212.40366,
              204.4511
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
              215.2206,
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              224.6769,
              204.4511
            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "Dienstleistungen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-024",
        "source_page": 15,
        "text": "die im Zusammenhang mit einer gewerblichen Tätigkeit eines",
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          {
            "bbox": [
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              75.41898,
              213.98322
            ],
            "text": "die"
          },
          {
            "bbox": [
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              87.12564,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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              147.91728,
              213.98322
            ],
            "text": "Zusammenhang"
          },
          {
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              162.08976,
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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              182.65422,
              213.98322
            ],
            "text": "einer"
          },
          {
            "bbox": [
              185.78238,
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              233.35914,
              213.98322
            ],
            "text": "gewerblichen"
          },
          {
            "bbox": [
              236.4873,
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              266.931,
              213.98322
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-026",
        "source_page": 15,
        "text": "Vertragsstaats, eines seiner Länder, einer ihrer Gebiets-",
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          {
            "bbox": [
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              216.19091,
              117.81672,
              223.52331
            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
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              143.36868,
              223.52331
            ],
            "text": "eines"
          },
          {
            "bbox": [
              150.15168,
              216.19091,
              171.57798,
              223.52331
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              178.36098,
              216.19091,
              204.62316,
              223.52331
            ],
            "text": "Länder,"
          },
          {
            "bbox": [
              211.40616,
              216.19091,
              228.84246,
              223.52331
            ],
            "text": "einer"
          },
          {
            "bbox": [
              235.62546,
              216.19091,
              251.2902,
              223.52331
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              258.0732,
              216.19091,
              288.81216,
              223.52331
            ],
            "text": "Gebiets-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-028",
        "source_page": 15,
        "text": "körperschaften oder einer anderen juristischen Person des",
        "words": [
          {
            "bbox": [
              64.638,
              225.72303,
              118.24764,
              233.05543
            ],
            "text": "körperschaften"
          },
          {
            "bbox": [
              123.15534,
              225.72303,
              139.4106,
              233.05543
            ],
            "text": "oder"
          },
          {
            "bbox": [
              144.3183,
              225.72303,
              161.7546,
              233.05543
            ],
            "text": "einer"
          },
          {
            "bbox": [
              166.6623,
              225.72303,
              195.63768,
              233.05543
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              200.54538,
              225.72303,
              240.85236,
              233.05543
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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              225.72303,
              270.8811,
              233.05543
            ],
            "text": "Person"
          },
          {
            "bbox": [
              275.7888,
              225.72303,
              288.7962,
              233.05543
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-015-line-030",
        "source_page": 15,
        "text": "öffentlichen Rechts dieses Staates erbracht werden, ist Arti-",
        "words": [
          {
            "bbox": [
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            "text": "Rechts"
          },
          {
            "bbox": [
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            "text": "dieses"
          },
          {
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            "text": "Staates"
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          {
            "bbox": [
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            "text": "erbracht"
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            "text": "werden,"
          },
          {
            "bbox": [
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            "text": "ist"
          },
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            "bbox": [
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            "text": "Arti-"
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        "bbox": [
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        "source_page": 15,
        "text": "kel 15, 16, 17 oder 18 anzuwenden.",
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            "bbox": [
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            "text": "kel"
          },
          {
            "bbox": [
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            "text": "15,"
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          {
            "bbox": [
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            "text": "16,"
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            "bbox": [
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            "text": "17"
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            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "18"
          },
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            "bbox": [
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            "text": "anzuwenden."
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        ]
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        "text": "(4) Absatz 1 gilt entsprechend für Vergütungen, die im",
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            "text": "(4)"
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            "text": "Absatz"
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            "text": "1"
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            "text": "gilt"
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            "bbox": [
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            ],
            "text": "entsprechend"
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            "bbox": [
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            ],
            "text": "für"
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            "text": "Vergütungen,"
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            "text": "die"
          },
          {
            "bbox": [
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            "text": "im"
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        ]
      },
      {
        "bbox": [
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        "source_page": 15,
        "text": "Rahmen eines Programms der wirtschaftlichen Zusammen-",
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          {
            "bbox": [
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            "text": "Rahmen"
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            "bbox": [
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            ],
            "text": "eines"
          },
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            "bbox": [
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            ],
            "text": "Programms"
          },
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            "bbox": [
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            ],
            "text": "der"
          },
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            "bbox": [
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            "text": "wirtschaftlichen"
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            "text": "Zusammen-"
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        ]
      },
      {
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        "text": "arbeit eines Vertragsstaats, eines seiner Länder oder einer ihrer",
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            "text": "arbeit"
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            "text": "eines"
          },
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            "text": "Vertragsstaats,"
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            "text": "eines"
          },
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            "text": "seiner"
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            "text": "Länder"
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            "text": "oder"
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            "text": "einer"
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        "text": "Gebietskörperschaften aus Mitteln, die ausschließlich von",
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          },
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            "text": "Mitteln,"
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        "text": "diesem Staat, dem Land oder der Gebietskörperschaft bereit-",
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            "text": "oder"
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            "text": "der"
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        "text": "gestellt werden, an Fachkräfte oder freiwillige Helfer gezahlt",
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            "text": "gestellt"
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            "text": "werden,"
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            "text": "an"
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            "text": "Fachkräfte"
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            "text": "oder"
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            "text": "freiwillige"
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        "text": "werden, die in den anderen Vertragsstaat mit dessen",
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            "text": "die"
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            "text": "in"
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            "text": "den"
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            "text": "anderen"
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            "text": "Vertragsstaat"
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        "text": "Zustimmung entsandt worden sind.",
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            "text": "Zustimmung"
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            "text": "worden"
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            "text": "sind."
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      },
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        "text": "Artikel 20",
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            "text": "Artikel"
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            "text": "20"
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        "source_page": 15,
        "text": "Gastprofessoren, Lehrer und Studenten",
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            "text": "Gastprofessoren,"
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            "text": "Lehrer"
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            "text": "und"
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            "text": "Studenten"
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        ]
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        "source_page": 15,
        "text": "(1) Eine natürliche Person, die sich auf Einladung eines Ver-",
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            "bbox": [
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            "text": "(1)"
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            "text": "Eine"
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            "text": "natürliche"
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            "text": "Person,"
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            "text": "die"
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            ],
            "text": "sich"
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            "text": "auf"
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            "text": "Einladung"
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            "text": "eines"
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          {
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            "text": "Ver-"
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        "text": "tragsstaats oder einer Universität, Hochschule, Schule, eines",
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            "text": "oder"
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            "text": "einer"
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            "text": "Universität,"
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            "text": "Schule,"
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            "text": "eines"
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        ]
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        "id": "pdf-015-line-062",
        "source_page": 15,
        "text": "Museums oder einer anderen kulturellen Einrichtung dieses Ver-",
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            "text": "Museums"
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            "text": "oder"
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            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
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            "text": "kulturellen"
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            "text": "Einrichtung"
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            "bbox": [
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            "text": "dieses"
          },
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            "text": "Ver-"
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        "source_page": 15,
        "text": "tragsstaats oder im Rahmen eines amtlichen Kulturaustauschs",
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          {
            "bbox": [
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              104.2188,
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            ],
            "text": "tragsstaats"
          },
          {
            "bbox": [
              106.70856,
              436.39404,
              122.96382,
              443.72644
            ],
            "text": "oder"
          },
          {
            "bbox": [
              125.45358,
              436.39404,
              134.00016,
              443.72644
            ],
            "text": "im"
          },
          {
            "bbox": [
              136.48992,
              436.40201,
              166.20744,
              443.73441
            ],
            "text": "Rahmen"
          },
          {
            "bbox": [
              168.6972,
              436.40201,
              187.46616,
              443.73441
            ],
            "text": "eines"
          },
          {
            "bbox": [
              189.95592,
              436.40201,
              224.54922,
              443.73441
            ],
            "text": "amtlichen"
          },
          {
            "bbox": [
              227.03898,
              436.40201,
              288.7962,
              443.73441
            ],
            "text": "Kulturaustauschs"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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          453.2745
        ],
        "id": "pdf-015-line-066",
        "source_page": 15,
        "text": "in diesem Vertragsstaat höchstens zwei Jahre lang lediglich zur",
        "words": [
          {
            "bbox": [
              64.63002,
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              70.83846,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              72.99306,
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
              101.01882,
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              148.01304,
              453.2745
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              150.16764,
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              187.05918,
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            ],
            "text": "höchstens"
          },
          {
            "bbox": [
              189.21378,
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              205.14984,
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            ],
            "text": "zwei"
          },
          {
            "bbox": [
              207.30444,
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              226.96716,
              453.2745
            ],
            "text": "Jahre"
          },
          {
            "bbox": [
              229.12176,
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              244.19598,
              453.2745
            ],
            "text": "lang"
          },
          {
            "bbox": [
              246.35058,
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              275.70102,
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            ],
            "text": "lediglich"
          },
          {
            "bbox": [
              277.85562,
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              453.2745
            ],
            "text": "zur"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
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        ],
        "id": "pdf-015-line-068",
        "source_page": 15,
        "text": "Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen oder",
        "words": [
          {
            "bbox": [
              64.61406,
              455.47422,
              100.83528,
              462.80662
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              102.67866,
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              120.11496,
              462.80662
            ],
            "text": "einer"
          },
          {
            "bbox": [
              121.95834,
              455.47422,
              168.31416,
              462.80662
            ],
            "text": "Lehrtätigkeit,"
          },
          {
            "bbox": [
              170.15754,
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              185.23176,
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            ],
            "text": "zum"
          },
          {
            "bbox": [
              187.07514,
              455.47422,
              210.12936,
              462.80662
            ],
            "text": "Halten"
          },
          {
            "bbox": [
              211.97274,
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              224.98014,
              462.80662
            ],
            "text": "von"
          },
          {
            "bbox": [
              226.82352,
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              270.7215,
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            ],
            "text": "Vorlesungen"
          },
          {
            "bbox": [
              272.56488,
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              462.80662
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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          472.34671
        ],
        "id": "pdf-015-line-070",
        "source_page": 15,
        "text": "zur Ausübung einer Forschungstätigkeit bei dieser Einrichtung",
        "words": [
          {
            "bbox": [
              64.60608,
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              75.5307,
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            ],
            "text": "zur"
          },
          {
            "bbox": [
              78.29976,
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              114.52098,
              472.34671
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              117.29004,
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              134.72634,
              472.34671
            ],
            "text": "einer"
          },
          {
            "bbox": [
              137.4954,
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            ],
            "text": "Forschungstätigkeit"
          },
          {
            "bbox": [
              210.56826,
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              221.35722,
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            ],
            "text": "bei"
          },
          {
            "bbox": [
              224.12628,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-072",
        "source_page": 15,
        "text": "aufhält und die im anderen Vertragsstaat ansässig ist oder dort",
        "words": [
          {
            "bbox": [
              64.65396,
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              88.68972,
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            ],
            "text": "aufhält"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              106.93998,
              474.53846,
              117.72894,
              481.87086
            ],
            "text": "die"
          },
          {
            "bbox": [
              120.05112,
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              128.62962,
              481.87086
            ],
            "text": "im"
          },
          {
            "bbox": [
              130.9518,
              474.53846,
              159.92718,
              481.87086
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              162.24936,
              474.53846,
              209.18772,
              481.87086
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              211.5099,
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              242.83938,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              245.16156,
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              253.43682,
              481.87086
            ],
            "text": "ist"
          },
          {
            "bbox": [
              255.759,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              274.33644,
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              481.87086
            ],
            "text": "dort"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-074",
        "source_page": 15,
        "text": "unmittelbar vor der Einreise in den erstgenannten Staat",
        "words": [
          {
            "bbox": [
              64.65396,
              484.07855,
              104.80134,
              491.41095
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              111.03372,
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              122.26158,
              491.41095
            ],
            "text": "vor"
          },
          {
            "bbox": [
              128.49396,
              484.07855,
              140.1687,
              491.41095
            ],
            "text": "der"
          },
          {
            "bbox": [
              146.40108,
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            ],
            "text": "Einreise"
          },
          {
            "bbox": [
              180.56346,
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              186.7719,
              491.41095
            ],
            "text": "in"
          },
          {
            "bbox": [
              193.00428,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              212.69094,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-076",
        "source_page": 15,
        "text": "ansässig war, ist in dem erstgenannten Staat mit ihren für diese",
        "words": [
          {
            "bbox": [
              64.63002,
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              95.9595,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              98.0742,
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              112.54992,
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            ],
            "text": "war,"
          },
          {
            "bbox": [
              114.66462,
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              122.93988,
              500.94307
            ],
            "text": "ist"
          },
          {
            "bbox": [
              125.05458,
              493.61067,
              131.22312,
              500.94307
            ],
            "text": "in"
          },
          {
            "bbox": [
              133.33782,
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              149.16216,
              500.94307
            ],
            "text": "dem"
          },
          {
            "bbox": [
              151.27686,
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              202.42068,
              500.94307
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              204.53538,
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              223.30434,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              225.41904,
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            ],
            "text": "mit"
          },
          {
            "bbox": [
              238.62594,
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              256.04628,
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            ],
            "text": "ihren"
          },
          {
            "bbox": [
              258.16098,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              269.73198,
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              500.94307
            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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          288.78024,
          510.47519
        ],
        "id": "pdf-015-line-078",
        "source_page": 15,
        "text": "Tätigkeit bezogenen Vergütungen von der Steuer befreit,",
        "words": [
          {
            "bbox": [
              64.63002,
              503.14279,
              95.07372,
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              101.20236,
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              140.65548,
              510.47519
            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              146.78412,
              503.14279,
              191.5998,
              510.47519
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              197.72844,
              503.14279,
              210.73584,
              510.47519
            ],
            "text": "von"
          },
          {
            "bbox": [
              216.86448,
              503.14279,
              228.53922,
              510.47519
            ],
            "text": "der"
          },
          {
            "bbox": [
              234.66786,
              503.14279,
              258.01734,
              510.47519
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              264.14598,
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              288.78024,
              510.47519
            ],
            "text": "befreit,"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
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          288.81216,
          520.01528
        ],
        "id": "pdf-015-line-080",
        "source_page": 15,
        "text": "vorausgesetzt, dass diese Vergütungen von außerhalb dieses",
        "words": [
          {
            "bbox": [
              64.61406,
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              116.77134,
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            ],
            "text": "vorausgesetzt,"
          },
          {
            "bbox": [
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              137.06448,
              520.01528
            ],
            "text": "dass"
          },
          {
            "bbox": [
              140.36022,
              512.68288,
              159.42444,
              520.01528
            ],
            "text": "diese"
          },
          {
            "bbox": [
              162.72018,
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              207.53586,
              520.01528
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              210.8316,
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              520.01528
            ],
            "text": "von"
          },
          {
            "bbox": [
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              262.4622,
              520.01528
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              265.75794,
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              288.81216,
              520.01528
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-082",
        "source_page": 15,
        "text": "Staates bezogen werden.",
        "words": [
          {
            "bbox": [
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              529.55537
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              93.86076,
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              124.59174,
              529.55537
            ],
            "text": "bezogen"
          },
          {
            "bbox": [
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              155.3307,
              529.55537
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
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        ],
        "id": "pdf-015-line-087",
        "source_page": 15,
        "text": "(2) Zahlungen, die ein Student, Praktikant oder Lehrling, der",
        "words": [
          {
            "bbox": [
              73.12074,
              565.46022,
              81.69126,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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              125.89248,
              572.79262
            ],
            "text": "Zahlungen,"
          },
          {
            "bbox": [
              128.3184,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              141.46944,
              565.46022,
              151.96314,
              572.79262
            ],
            "text": "ein"
          },
          {
            "bbox": [
              154.38906,
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              184.6971,
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            ],
            "text": "Student,"
          },
          {
            "bbox": [
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              223.041,
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            ],
            "text": "Praktikant"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              244.1481,
              565.46022,
              274.69554,
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            ],
            "text": "Lehrling,"
          },
          {
            "bbox": [
              277.12146,
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              288.7962,
              572.79262
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-089",
        "source_page": 15,
        "text": "sich in einem Vertragsstaat ausschließlich zum Studium oder",
        "words": [
          {
            "bbox": [
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              79.11372,
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            ],
            "text": "sich"
          },
          {
            "bbox": [
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              88.72962,
              582.33271
            ],
            "text": "in"
          },
          {
            "bbox": [
              92.13708,
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              113.72298,
              582.33271
            ],
            "text": "einem"
          },
          {
            "bbox": [
              117.13044,
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              164.06082,
              582.33271
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "zum"
          },
          {
            "bbox": [
              239.31222,
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              269.18136,
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            ],
            "text": "Studium"
          },
          {
            "bbox": [
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              288.78024,
              582.33271
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-091",
        "source_page": 15,
        "text": "zur Ausbildung aufhält und der im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
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              75.53868,
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            ],
            "text": "zur"
          },
          {
            "bbox": [
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              121.2162,
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            ],
            "text": "Ausbildung"
          },
          {
            "bbox": [
              126.83412,
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              150.92574,
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            ],
            "text": "aufhält"
          },
          {
            "bbox": [
              156.54366,
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              170.14956,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              175.76748,
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              187.44222,
              591.86483
            ],
            "text": "der"
          },
          {
            "bbox": [
              193.02024,
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              201.59874,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              207.21666,
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              236.19204,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              241.80996,
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            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-093",
        "source_page": 15,
        "text": "ansässig ist oder dort unmittelbar vor der Einreise in den erst-",
        "words": [
          {
            "bbox": [
              64.638,
              594.06455,
              95.96748,
              601.39695
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              98.58492,
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              106.86018,
              601.39695
            ],
            "text": "ist"
          },
          {
            "bbox": [
              109.5255,
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              125.78076,
              601.39695
            ],
            "text": "oder"
          },
          {
            "bbox": [
              128.44608,
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              142.92978,
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            ],
            "text": "dort"
          },
          {
            "bbox": [
              145.5951,
              594.06455,
              185.80632,
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              188.47164,
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              199.6995,
              601.39695
            ],
            "text": "vor"
          },
          {
            "bbox": [
              202.36482,
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              213.99168,
              601.39695
            ],
            "text": "der"
          },
          {
            "bbox": [
              216.657,
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            ],
            "text": "Einreise"
          },
          {
            "bbox": [
              247.25232,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              256.12608,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              272.24568,
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              601.39695
            ],
            "text": "erst-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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        ],
        "id": "pdf-015-line-095",
        "source_page": 15,
        "text": "genannten Staat ansässig war, für seinen Unterhalt, sein",
        "words": [
          {
            "bbox": [
              64.62204,
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            ],
            "text": "genannten"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              132.47598,
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              163.80546,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              169.51116,
              603.5887,
              183.98688,
              610.9211
            ],
            "text": "war,"
          },
          {
            "bbox": [
              189.69258,
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              199.14888,
              610.9211
            ],
            "text": "für"
          },
          {
            "bbox": [
              204.85458,
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              228.06042,
              610.9211
            ],
            "text": "seinen"
          },
          {
            "bbox": [
              233.76612,
              603.5887,
              268.6068,
              610.9211
            ],
            "text": "Unterhalt,"
          },
          {
            "bbox": [
              274.3125,
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            ],
            "text": "sein"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-097",
        "source_page": 15,
        "text": "Studium oder seine Ausbildung erhält, dürfen im erstgenannten",
        "words": [
          {
            "bbox": [
              64.63002,
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              94.49916,
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            ],
            "text": "Studium"
          },
          {
            "bbox": [
              96.57396,
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              112.82922,
              620.46119
            ],
            "text": "oder"
          },
          {
            "bbox": [
              114.90402,
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              133.67298,
              620.46119
            ],
            "text": "seine"
          },
          {
            "bbox": [
              135.74778,
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              175.74354,
              620.46119
            ],
            "text": "Ausbildung"
          },
          {
            "bbox": [
              177.81834,
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            ],
            "text": "erhält,"
          },
          {
            "bbox": [
              202.06158,
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              224.97216,
              620.46119
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              227.04696,
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              235.62546,
              620.46119
            ],
            "text": "im"
          },
          {
            "bbox": [
              237.70026,
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              620.46119
            ],
            "text": "erstgenannten"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          629.98534
        ],
        "id": "pdf-015-line-099",
        "source_page": 15,
        "text": "Staat nicht besteuert werden, sofern diese Zahlungen aus",
        "words": [
          {
            "bbox": [
              64.63002,
              622.64497,
              83.39898,
              629.97737
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              88.2588,
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              105.70308,
              629.97737
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              110.5629,
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              144.26244,
              629.97737
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              149.12226,
              622.64497,
              177.5949,
              629.97737
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              182.45472,
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              204.91044,
              629.98534
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              209.77026,
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              228.83448,
              629.98534
            ],
            "text": "diese"
          },
          {
            "bbox": [
              233.6943,
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              271.2402,
              629.98534
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              276.10002,
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              629.98534
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
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          221.2455,
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        ],
        "id": "pdf-015-line-101",
        "source_page": 15,
        "text": "Quellen außerhalb dieses Staates stammen.",
        "words": [
          {
            "bbox": [
              64.64598,
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              91.6503,
              639.52543
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              93.86874,
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              129.1962,
              639.5334
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              131.41464,
              632.201,
              154.46886,
              639.5334
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              156.6873,
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              183.73152,
              639.5334
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              185.94996,
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              221.2455,
              639.5334
            ],
            "text": "stammen."
          }
        ]
      },
      {
        "bbox": [
          158.83392,
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          194.58432,
          672.82409
        ],
        "id": "pdf-015-line-104",
        "source_page": 15,
        "text": "Artikel 21",
        "words": [
          {
            "bbox": [
              158.83392,
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              183.49212,
              672.82409
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              185.71056,
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              672.82409
            ],
            "text": "21"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-106",
        "source_page": 15,
        "text": "Andere Einkünfte",
        "words": [
          {
            "bbox": [
              143.9991,
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              171.19494,
              687.47295
            ],
            "text": "Andere"
          },
          {
            "bbox": [
              173.41338,
              680.11664,
              209.46702,
              687.47295
            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-108",
        "source_page": 15,
        "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Per-",
        "words": [
          {
            "bbox": [
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              81.65136,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.08824,
              694.75753,
              119.34888,
              702.08993
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              123.01968,
              694.75753,
              140.45598,
              702.08993
            ],
            "text": "einer"
          },
          {
            "bbox": [
              144.12678,
              694.75753,
              150.33522,
              702.08993
            ],
            "text": "in"
          },
          {
            "bbox": [
              154.00602,
              694.75753,
              175.59192,
              702.08993
            ],
            "text": "einem"
          },
          {
            "bbox": [
              179.26272,
              694.75753,
              226.20108,
              702.08993
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              229.87188,
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              269.9235,
              702.08993
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              273.5943,
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              288.81216,
              702.08993
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-110",
        "source_page": 15,
        "text": "son, die in den vorstehenden Artikeln nicht behandelt wurden,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "son,"
          },
          {
            "bbox": [
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              93.35004,
              711.62205
            ],
            "text": "die"
          },
          {
            "bbox": [
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              102.21582,
              711.62205
            ],
            "text": "in"
          },
          {
            "bbox": [
              104.91306,
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              118.36734,
              711.62205
            ],
            "text": "den"
          },
          {
            "bbox": [
              121.06458,
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              169.6947,
              711.62205
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              172.39194,
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            ],
            "text": "Artikeln"
          },
          {
            "bbox": [
              201.83814,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              221.94774,
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            ],
            "text": "behandelt"
          },
          {
            "bbox": [
              260.12406,
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            ],
            "text": "wurden,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-112",
        "source_page": 15,
        "text": "können ohne Rücksicht auf ihre Herkunft nur in diesem Staat",
        "words": [
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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              111.77586,
              721.15417
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              114.86412,
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              150.1437,
              721.15417
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              153.23196,
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              164.31618,
              721.16214
            ],
            "text": "auf"
          },
          {
            "bbox": [
              167.40444,
              713.82974,
              180.41184,
              721.16214
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              183.5001,
              713.82974,
              214.09542,
              721.16214
            ],
            "text": "Herkunft"
          },
          {
            "bbox": [
              217.18368,
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              228.71478,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              231.80304,
              713.82974,
              238.01148,
              721.16214
            ],
            "text": "in"
          },
          {
            "bbox": [
              241.09974,
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              721.16214
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              270.02724,
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              721.16214
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-114",
        "source_page": 15,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              64.63002,
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              98.32956,
              730.70223
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              100.548,
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              129.06852,
              730.70223
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-117",
        "source_page": 15,
        "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus un-",
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          {
            "bbox": [
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              81.70722,
              754.88321
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.1441,
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              110.61078,
              754.88321
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              119.33292,
              754.88321
            ],
            "text": "1"
          },
          {
            "bbox": [
              123.61818,
              747.55081,
              131.89344,
              754.88321
            ],
            "text": "ist"
          },
          {
            "bbox": [
              136.1787,
              747.55081,
              147.26292,
              754.88321
            ],
            "text": "auf"
          },
          {
            "bbox": [
              151.54818,
              747.55081,
              176.08668,
              754.88321
            ],
            "text": "andere"
          },
          {
            "bbox": [
              180.37194,
              747.55081,
              213.63258,
              754.88321
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              217.91784,
              747.55081,
              227.9088,
              754.88321
            ],
            "text": "als"
          },
          {
            "bbox": [
              232.19406,
              747.55081,
              255.54354,
              754.88321
            ],
            "text": "solche"
          },
          {
            "bbox": [
              259.8288,
              747.55081,
              272.54094,
              754.88321
            ],
            "text": "aus"
          },
          {
            "bbox": [
              276.8262,
              747.55081,
              288.80418,
              754.88321
            ],
            "text": "un-"
          }
        ]
      },
      {
        "bbox": [
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          288.78822,
          764.41533
        ],
        "id": "pdf-015-line-119",
        "source_page": 15,
        "text": "beweglichem Vermögen nicht anzuwenden, wenn der in einem",
        "words": [
          {
            "bbox": [
              64.63002,
              757.08293,
              111.9195,
              764.41533
            ],
            "text": "beweglichem"
          },
          {
            "bbox": [
              114.40128,
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              150.41502,
              764.41533
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              152.8968,
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              170.34108,
              764.41533
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              172.82286,
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              220.25598,
              764.41533
            ],
            "text": "anzuwenden,"
          },
          {
            "bbox": [
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              241.94562,
              764.41533
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              244.4274,
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              256.10214,
              764.41533
            ],
            "text": "der"
          },
          {
            "bbox": [
              258.58392,
              757.08293,
              264.72054,
              764.41533
            ],
            "text": "in"
          },
          {
            "bbox": [
              267.20232,
              757.08293,
              288.78822,
              764.41533
            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
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        ],
        "id": "pdf-015-line-121",
        "source_page": 15,
        "text": "Vertragsstaat ansässige Empfänger im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              64.62204,
              766.61505,
              111.61626,
              773.94745
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              115.2312,
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              150.84594,
              773.94745
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              154.46088,
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              193.42722,
              773.94745
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              197.04216,
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              205.62066,
              773.94745
            ],
            "text": "im"
          },
          {
            "bbox": [
              209.2356,
              766.61505,
              238.21098,
              773.94745
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              241.82592,
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              288.82014,
              773.94745
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-123",
        "source_page": 15,
        "text": "eine gewerbliche Tätigkeit durch eine dort gelegene Betriebs-",
        "words": [
          {
            "bbox": [
              64.65396,
              776.14717,
              79.38504,
              783.47957
            ],
            "text": "eine"
          },
          {
            "bbox": [
              82.36956,
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              125.50944,
              783.4716
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              128.49396,
              776.1392,
              158.93766,
              783.4716
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              161.92218,
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              182.32704,
              783.4716
            ],
            "text": "durch"
          },
          {
            "bbox": [
              185.31156,
              776.1392,
              200.0586,
              783.4716
            ],
            "text": "eine"
          },
          {
            "bbox": [
              203.04312,
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            ],
            "text": "dort"
          },
          {
            "bbox": [
              220.51134,
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            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              256.00638,
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              783.4716
            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-003",
        "source_page": 16,
        "text": "stätte oder eine selbständige Arbeit durch eine dort gelegene",
        "words": [
          {
            "bbox": [
              64.60608,
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              84.7077,
              89.3643
            ],
            "text": "stätte"
          },
          {
            "bbox": [
              87.76404,
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              104.0193,
              89.3643
            ],
            "text": "oder"
          },
          {
            "bbox": [
              107.07564,
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              121.8546,
              89.3643
            ],
            "text": "eine"
          },
          {
            "bbox": [
              124.91094,
              82.0319,
              170.28522,
              89.3643
            ],
            "text": "selbständige"
          },
          {
            "bbox": [
              173.34156,
              82.0319,
              194.41674,
              89.3643
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              197.47308,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
              220.93428,
              82.0319,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              238.76958,
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            ],
            "text": "dort"
          },
          {
            "bbox": [
              256.30962,
              82.0319,
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              89.3643
            ],
            "text": "gelegene"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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        ],
        "id": "pdf-016-line-005",
        "source_page": 16,
        "text": "feste Einrichtung ausübt und die Rechte oder Vermögenswerte,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "feste"
          },
          {
            "bbox": [
              84.0693,
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              126.30744,
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              150.7023,
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            ],
            "text": "ausübt"
          },
          {
            "bbox": [
              152.7372,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              168.378,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              181.20186,
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            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              208.46154,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              226.7517,
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            ],
            "text": "Vermögenswerte,"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
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          108.42854
        ],
        "id": "pdf-016-line-007",
        "source_page": 16,
        "text": "für die die Einkünfte gezahlt werden, tatsächlich zu dieser",
        "words": [
          {
            "bbox": [
              64.65396,
              101.09614,
              74.11026,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              78.75462,
              101.09614,
              89.54358,
              108.42854
            ],
            "text": "die"
          },
          {
            "bbox": [
              94.18794,
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              104.92104,
              108.42854
            ],
            "text": "die"
          },
          {
            "bbox": [
              109.5654,
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              142.82604,
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              147.4704,
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              108.42057
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              177.81834,
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              206.33886,
              108.42057
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              210.98322,
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              108.42057
            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              254.163,
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              108.42057
            ],
            "text": "zu"
          },
          {
            "bbox": [
              267.07464,
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              108.42057
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-009",
        "source_page": 16,
        "text": "Betriebsstätte oder festen Einrichtung gehören. In diesem Fall",
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          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "festen"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "gehören."
          },
          {
            "bbox": [
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            ],
            "text": "In"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Fall"
          }
        ]
      },
      {
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        ],
        "id": "pdf-016-line-011",
        "source_page": 16,
        "text": "ist Artikel 7 beziehungsweise Artikel 14 anzuwenden.",
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          {
            "bbox": [
              64.63002,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "7"
          },
          {
            "bbox": [
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            ],
            "text": "beziehungsweise"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              194.16936,
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            ],
            "text": "14"
          },
          {
            "bbox": [
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            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-017",
        "source_page": 16,
        "text": "(3) Ungeachtet der Bestimmungen der Absätze 1 und 2",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
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              180.2223
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              148.5477,
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            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              207.06504,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Absätze"
          },
          {
            "bbox": [
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              180.2223
            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              180.2223
            ],
            "text": "2"
          }
        ]
      },
      {
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        ],
        "id": "pdf-016-line-019",
        "source_page": 16,
        "text": "können Einkünfte einer in einem Vertragsstaat ansässigen Per-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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              146.50482,
              189.75442
            ],
            "text": "einer"
          },
          {
            "bbox": [
              148.96266,
              182.42999,
              155.1711,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              157.62894,
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              179.21484,
              189.76239
            ],
            "text": "einem"
          },
          {
            "bbox": [
              181.67268,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              231.12474,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
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            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-021",
        "source_page": 16,
        "text": "son in Gestalt von Spielgewinnen aus Spielbanken und",
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          {
            "bbox": [
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            ],
            "text": "son"
          },
          {
            "bbox": [
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              90.15804,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Gestalt"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Spielgewinnen"
          },
          {
            "bbox": [
              205.82016,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "Spielbanken"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-023",
        "source_page": 16,
        "text": "Lotterien sowie ähnliche Einkünfte, die aus dem anderen Ver-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Lotterien"
          },
          {
            "bbox": [
              99.09564,
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              119.77182,
              208.8346
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              122.78826,
              201.5022,
              152.4978,
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            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              155.51424,
              201.5022,
              190.99332,
              208.8346
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              194.00976,
              201.5022,
              204.75084,
              208.8346
            ],
            "text": "die"
          },
          {
            "bbox": [
              207.76728,
              201.5022,
              220.47942,
              208.8346
            ],
            "text": "aus"
          },
          {
            "bbox": [
              223.49586,
              201.5022,
              239.3202,
              208.8346
            ],
            "text": "dem"
          },
          {
            "bbox": [
              242.33664,
              201.5022,
              271.31202,
              208.8346
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              274.32846,
              201.5022,
              288.81216,
              208.8346
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-025",
        "source_page": 16,
        "text": "tragsstaat stammen, in dem anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              64.638,
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              100.25274,
              218.36672
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              102.4233,
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              137.76672,
              218.36672
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
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              146.1936,
              218.36672
            ],
            "text": "in"
          },
          {
            "bbox": [
              148.41204,
              211.03432,
              164.23638,
              218.36672
            ],
            "text": "dem"
          },
          {
            "bbox": [
              166.45482,
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              195.4302,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              197.64864,
              211.03432,
              216.4176,
              218.36672
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              218.63604,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              254.49816,
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          158.84988,
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          194.60028,
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        ],
        "id": "pdf-016-line-028",
        "source_page": 16,
        "text": "Artikel 22",
        "words": [
          {
            "bbox": [
              158.84988,
              244.21343,
              183.50808,
              251.56974
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              185.72652,
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              194.60028,
              251.56974
            ],
            "text": "22"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-030",
        "source_page": 16,
        "text": "Vermögen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          280.73994
        ],
        "id": "pdf-016-line-033",
        "source_page": 16,
        "text": "(1) Unbewegliches Vermögen, das einer in einem Vertrags-",
        "words": [
          {
            "bbox": [
              73.08084,
              273.40754,
              81.65136,
              280.73994
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.08824,
              273.40754,
              140.75922,
              280.73994
            ],
            "text": "Unbewegliches"
          },
          {
            "bbox": [
              143.93526,
              273.40754,
              182.2233,
              280.73994
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              185.39934,
              273.40754,
              198.40674,
              280.73994
            ],
            "text": "das"
          },
          {
            "bbox": [
              201.58278,
              273.40754,
              218.97918,
              280.73994
            ],
            "text": "einer"
          },
          {
            "bbox": [
              222.15522,
              273.40754,
              228.36366,
              280.73994
            ],
            "text": "in"
          },
          {
            "bbox": [
              231.5397,
              273.40754,
              253.1256,
              280.73994
            ],
            "text": "einem"
          },
          {
            "bbox": [
              256.30164,
              273.40754,
              288.81216,
              280.73994
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-035",
        "source_page": 16,
        "text": "staat ansässigen Person gehört und im anderen Vertragsstaat",
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          {
            "bbox": [
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              290.28003
            ],
            "text": "staat"
          },
          {
            "bbox": [
              85.12266,
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              125.1264,
              290.28003
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
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              153.14418,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              156.04092,
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            ],
            "text": "gehört"
          },
          {
            "bbox": [
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              195.59778,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              198.49452,
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              207.07302,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              209.96976,
              282.94763,
              238.90524,
              290.28003
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              241.80198,
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              290.28003
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-037",
        "source_page": 16,
        "text": "liegt, kann im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
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              81.77106,
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            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              83.9895,
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              101.29014,
              299.81215
            ],
            "text": "kann"
          },
          {
            "bbox": [
              103.50858,
              292.47975,
              112.08708,
              299.81215
            ],
            "text": "im"
          },
          {
            "bbox": [
              114.30552,
              292.47975,
              143.22504,
              299.81215
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              145.44348,
              292.48772,
              164.21244,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              166.43088,
              292.48772,
              200.13042,
              299.82012
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              202.34886,
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              230.86938,
              299.82012
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-040",
        "source_page": 16,
        "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer",
        "words": [
          {
            "bbox": [
              73.12872,
              316.60494,
              81.69924,
              323.93734
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.13612,
              316.60494,
              131.29494,
              323.93734
            ],
            "text": "Bewegliches"
          },
          {
            "bbox": [
              137.16822,
              316.61291,
              175.45626,
              323.94531
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              181.32954,
              316.61291,
              194.33694,
              323.94531
            ],
            "text": "das"
          },
          {
            "bbox": [
              200.21022,
              316.61291,
              265.48662,
              323.94531
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
              271.3599,
              316.61291,
              288.7962,
              323.94531
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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          288.7962,
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        ],
        "id": "pdf-016-line-042",
        "source_page": 16,
        "text": "Betriebsstätte ist, die ein Unternehmen eines Vertragsstaats im",
        "words": [
          {
            "bbox": [
              64.63002,
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              114.4332,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              129.40368,
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              140.19264,
              333.4854
            ],
            "text": "die"
          },
          {
            "bbox": [
              142.45896,
              326.153,
              152.95266,
              333.4854
            ],
            "text": "ein"
          },
          {
            "bbox": [
              155.21898,
              326.153,
              203.70546,
              333.4854
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              205.97178,
              326.153,
              224.74074,
              333.4854
            ],
            "text": "eines"
          },
          {
            "bbox": [
              227.00706,
              326.153,
              277.95138,
              333.4854
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              280.2177,
              326.153,
              288.7962,
              333.4854
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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          288.78822,
          343.01752
        ],
        "id": "pdf-016-line-044",
        "source_page": 16,
        "text": "anderen Vertragsstaat hat, oder das zu einer festen Einrichtung",
        "words": [
          {
            "bbox": [
              64.63002,
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              93.6054,
              343.01752
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.83182,
              335.68512,
              142.82604,
              343.01752
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              145.05246,
              335.68512,
              158.4429,
              343.01752
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              160.66932,
              335.67715,
              176.92458,
              343.00955
            ],
            "text": "oder"
          },
          {
            "bbox": [
              179.151,
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              192.1584,
              343.00955
            ],
            "text": "das"
          },
          {
            "bbox": [
              194.38482,
              335.67715,
              202.6521,
              343.00955
            ],
            "text": "zu"
          },
          {
            "bbox": [
              204.87852,
              335.67715,
              222.31482,
              343.00955
            ],
            "text": "einer"
          },
          {
            "bbox": [
              224.54124,
              335.67715,
              246.41442,
              343.00955
            ],
            "text": "festen"
          },
          {
            "bbox": [
              248.64084,
              335.67715,
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              343.00955
            ],
            "text": "Einrichtung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-046",
        "source_page": 16,
        "text": "gehört, die einer in einem Vertragsstaat ansässigen Person für",
        "words": [
          {
            "bbox": [
              64.62204,
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              89.8947,
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            ],
            "text": "gehört,"
          },
          {
            "bbox": [
              92.56002,
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              103.34898,
              352.54167
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.0143,
              345.20927,
              123.4506,
              352.54167
            ],
            "text": "einer"
          },
          {
            "bbox": [
              126.11592,
              345.20927,
              132.32436,
              352.54167
            ],
            "text": "in"
          },
          {
            "bbox": [
              134.98968,
              345.20927,
              156.57558,
              352.54167
            ],
            "text": "einem"
          },
          {
            "bbox": [
              159.201,
              345.20927,
              206.19522,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              208.86054,
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              248.91216,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              251.57748,
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              276.69852,
              352.54167
            ],
            "text": "Person"
          },
          {
            "bbox": [
              279.32394,
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              352.54167
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          354.74139,
          288.82812,
          362.07379
        ],
        "id": "pdf-016-line-048",
        "source_page": 16,
        "text": "die Ausübung einer selbständigen Arbeit im anderen Vertrags-",
        "words": [
          {
            "bbox": [
              64.61406,
              354.74139,
              75.40302,
              362.07379
            ],
            "text": "die"
          },
          {
            "bbox": [
              78.09228,
              354.74139,
              114.3135,
              362.07379
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              117.00276,
              354.74139,
              134.43906,
              362.07379
            ],
            "text": "einer"
          },
          {
            "bbox": [
              137.12832,
              354.74139,
              186.87564,
              362.07379
            ],
            "text": "selbständigen"
          },
          {
            "bbox": [
              189.5649,
              354.74139,
              210.69594,
              362.07379
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              213.3852,
              354.74139,
              221.9637,
              362.07379
            ],
            "text": "im"
          },
          {
            "bbox": [
              224.65296,
              354.74139,
              253.62834,
              362.07379
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              256.3176,
              354.74139,
              288.82812,
              362.07379
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          364.28148,
          288.81216,
          371.62185
        ],
        "id": "pdf-016-line-050",
        "source_page": 16,
        "text": "staat zur Verfügung steht, kann im anderen Staat besteuert",
        "words": [
          {
            "bbox": [
              64.65396,
              364.28148,
              82.18602,
              371.61388
            ],
            "text": "staat"
          },
          {
            "bbox": [
              86.21592,
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              97.14054,
              371.62185
            ],
            "text": "zur"
          },
          {
            "bbox": [
              101.17044,
              364.28945,
              137.38368,
              371.62185
            ],
            "text": "Verfügung"
          },
          {
            "bbox": [
              141.41358,
              364.28945,
              161.37156,
              371.62185
            ],
            "text": "steht,"
          },
          {
            "bbox": [
              165.40146,
              364.28945,
              182.7021,
              371.62185
            ],
            "text": "kann"
          },
          {
            "bbox": [
              186.732,
              364.28945,
              195.3105,
              371.62185
            ],
            "text": "im"
          },
          {
            "bbox": [
              199.3404,
              364.28945,
              228.28386,
              371.62185
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              232.31376,
              364.28945,
              251.08272,
              371.62185
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              255.11262,
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              288.81216,
              371.62185
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          373.82157,
          93.1665,
          381.15397
        ],
        "id": "pdf-016-line-052",
        "source_page": 16,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.64598,
              373.82157,
              93.1665,
              381.15397
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          73.1367,
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          288.7962,
          405.28713
        ],
        "id": "pdf-016-line-055",
        "source_page": 16,
        "text": "(3) Seeschiffe und Luftfahrzeuge, die von einem",
        "words": [
          {
            "bbox": [
              73.1367,
              397.95473,
              81.70722,
              405.28713
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.1441,
              397.95473,
              123.17928,
              405.28713
            ],
            "text": "Seeschiffe"
          },
          {
            "bbox": [
              134.28744,
              397.95473,
              147.89334,
              405.28713
            ],
            "text": "und"
          },
          {
            "bbox": [
              159.0015,
              397.95473,
              210.12936,
              405.28713
            ],
            "text": "Luftfahrzeuge,"
          },
          {
            "bbox": [
              221.23752,
              397.95473,
              232.02648,
              405.28713
            ],
            "text": "die"
          },
          {
            "bbox": [
              243.09474,
              397.95473,
              256.10214,
              405.28713
            ],
            "text": "von"
          },
          {
            "bbox": [
              267.2103,
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              288.7962,
              405.28713
            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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          288.78024,
          414.82722
        ],
        "id": "pdf-016-line-057",
        "source_page": 16,
        "text": "Unternehmen eines Vertragsstaats im internationalen Verkehr",
        "words": [
          {
            "bbox": [
              64.63002,
              407.48685,
              113.1165,
              414.81925
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              116.69952,
              407.48685,
              135.46848,
              414.81925
            ],
            "text": "eines"
          },
          {
            "bbox": [
              139.0515,
              407.48685,
              189.98784,
              414.81925
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              193.57086,
              407.49482,
              202.14936,
              414.82722
            ],
            "text": "im"
          },
          {
            "bbox": [
              205.73238,
              407.49482,
              258.34452,
              414.82722
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              261.92754,
              407.49482,
              288.78024,
              414.82722
            ],
            "text": "Verkehr"
          }
        ]
      },
      {
        "bbox": [
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          288.82014,
          424.35934
        ],
        "id": "pdf-016-line-059",
        "source_page": 16,
        "text": "betrieben werden, sowie bewegliches Vermögen, das dem",
        "words": [
          {
            "bbox": [
              64.61406,
              417.02694,
              98.3136,
              424.35934
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              103.27716,
              417.02694,
              131.79768,
              424.35934
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              136.76124,
              417.02694,
              157.43742,
              424.35934
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              162.40098,
              417.02694,
              206.80968,
              424.35934
            ],
            "text": "bewegliches"
          },
          {
            "bbox": [
              211.77324,
              417.01897,
              250.06128,
              424.35137
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              255.02484,
              417.01897,
              268.03224,
              424.35137
            ],
            "text": "das"
          },
          {
            "bbox": [
              272.9958,
              417.01897,
              288.82014,
              424.35137
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-061",
        "source_page": 16,
        "text": "Betrieb dieser Schiffe oder Luftfahrzeuge dient, können nur in",
        "words": [
          {
            "bbox": [
              64.65396,
              426.55109,
              90.36552,
              433.88349
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              93.25428,
              426.55109,
              114.912,
              433.88349
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              117.80076,
              426.55109,
              142.33128,
              433.88349
            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
              145.22004,
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              161.4753,
              433.88349
            ],
            "text": "oder"
          },
          {
            "bbox": [
              164.36406,
              426.55109,
              213.27348,
              433.88349
            ],
            "text": "Luftfahrzeuge"
          },
          {
            "bbox": [
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              236.07234,
              433.88349
            ],
            "text": "dient,"
          },
          {
            "bbox": [
              238.9611,
              426.55109,
              265.27914,
              433.88349
            ],
            "text": "können"
          },
          {
            "bbox": [
              268.1679,
              426.55109,
              279.699,
              433.88349
            ],
            "text": "nur"
          },
          {
            "bbox": [
              282.58776,
              426.55109,
              288.7962,
              433.88349
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          436.09118,
          206.31492,
          443.42358
        ],
        "id": "pdf-016-line-063",
        "source_page": 16,
        "text": "diesem Vertragsstaat besteuert werden.",
        "words": [
          {
            "bbox": [
              64.63002,
              436.09118,
              90.50118,
              443.42358
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              92.71962,
              436.09118,
              139.65798,
              443.42358
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              141.87642,
              436.09118,
              175.57596,
              443.42358
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              177.7944,
              436.09118,
              206.31492,
              443.42358
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          467.55674
        ],
        "id": "pdf-016-line-066",
        "source_page": 16,
        "text": "(4) Alle anderen Vermögensteile einer in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              73.12074,
              460.22434,
              81.69126,
              467.55674
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.12814,
              460.22434,
              99.12756,
              467.55674
            ],
            "text": "Alle"
          },
          {
            "bbox": [
              101.44176,
              460.22434,
              130.36926,
              467.55674
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              132.68346,
              460.22434,
              187.3704,
              467.55674
            ],
            "text": "Vermögensteile"
          },
          {
            "bbox": [
              189.6846,
              460.22434,
              207.1209,
              467.55674
            ],
            "text": "einer"
          },
          {
            "bbox": [
              209.4351,
              460.22434,
              215.64354,
              467.55674
            ],
            "text": "in"
          },
          {
            "bbox": [
              217.95774,
              460.22434,
              239.48778,
              467.55674
            ],
            "text": "einem"
          },
          {
            "bbox": [
              241.80198,
              460.22434,
              288.7962,
              467.55674
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          469.74849,
          288.78024,
          477.08886
        ],
        "id": "pdf-016-line-068",
        "source_page": 16,
        "text": "ansässigen Person können nur in diesem Staat besteuert",
        "words": [
          {
            "bbox": [
              64.63002,
              469.75646,
              104.68164,
              477.08886
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              109.9245,
              469.75646,
              134.98968,
              477.08886
            ],
            "text": "Person"
          },
          {
            "bbox": [
              140.23254,
              469.74849,
              166.55058,
              477.08089
            ],
            "text": "können"
          },
          {
            "bbox": [
              171.79344,
              469.74849,
              183.32454,
              477.08089
            ],
            "text": "nur"
          },
          {
            "bbox": [
              188.5674,
              469.74849,
              194.77584,
              477.08089
            ],
            "text": "in"
          },
          {
            "bbox": [
              200.0187,
              469.74849,
              225.88986,
              477.08089
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              231.13272,
              469.74849,
              249.90168,
              477.08089
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              255.14454,
              469.74849,
              288.78024,
              477.08089
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          479.28061,
          93.13458,
          486.61301
        ],
        "id": "pdf-016-line-070",
        "source_page": 16,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.61406,
              479.28061,
              93.13458,
              486.61301
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          158.84988,
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          194.60028,
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        ],
        "id": "pdf-016-line-072",
        "source_page": 16,
        "text": "Artikel 23",
        "words": [
          {
            "bbox": [
              158.84988,
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              183.50808,
              510.28391
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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              510.28391
            ],
            "text": "23"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-074",
        "source_page": 16,
        "text": "Vermeidung der Doppelbesteuerung",
        "words": [
          {
            "bbox": [
              108.0492,
              517.52067,
              153.40752,
              524.87698
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              155.5701,
              517.52864,
              168.13062,
              524.88495
            ],
            "text": "der"
          },
          {
            "bbox": [
              170.34906,
              517.52864,
              245.41692,
              524.88495
            ],
            "text": "Doppelbesteuerung"
          }
        ]
      },
      {
        "bbox": [
          73.12872,
          532.13765,
          288.7962,
          539.47005
        ],
        "id": "pdf-016-line-076",
        "source_page": 16,
        "text": "(1) Bei einer in der Bundesrepublik Deutschland ansässigen",
        "words": [
          {
            "bbox": [
              73.12872,
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              81.69924,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.13612,
              532.13765,
              97.65924,
              539.47005
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              100.22082,
              532.13765,
              117.65712,
              539.47005
            ],
            "text": "einer"
          },
          {
            "bbox": [
              120.14688,
              532.13765,
              126.35532,
              539.47005
            ],
            "text": "in"
          },
          {
            "bbox": [
              128.9169,
              532.13765,
              140.59164,
              539.47005
            ],
            "text": "der"
          },
          {
            "bbox": [
              143.15322,
              532.13765,
              198.88554,
              539.47005
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              201.44712,
              532.13765,
              246.183,
              539.47005
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              248.74458,
              532.13765,
              288.7962,
              539.47005
            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          541.66977,
          221.49288,
          549.00217
        ],
        "id": "pdf-016-line-078",
        "source_page": 16,
        "text": "Person wird die Steuer wie folgt festgesetzt:",
        "words": [
          {
            "bbox": [
              64.63002,
              541.66977,
              89.75106,
              549.00217
            ],
            "text": "Person"
          },
          {
            "bbox": [
              91.9695,
              541.66977,
              107.03574,
              549.00217
            ],
            "text": "wird"
          },
          {
            "bbox": [
              109.25418,
              541.66977,
              120.04314,
              549.00217
            ],
            "text": "die"
          },
          {
            "bbox": [
              122.26158,
              541.66977,
              145.5552,
              549.00217
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              147.77364,
              541.66977,
              159.8793,
              549.00217
            ],
            "text": "wie"
          },
          {
            "bbox": [
              162.09774,
              541.66977,
              177.90612,
              549.00217
            ],
            "text": "folgt"
          },
          {
            "bbox": [
              180.12456,
              541.66977,
              221.49288,
              549.00217
            ],
            "text": "festgesetzt:"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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          288.78822,
          563.60321
        ],
        "id": "pdf-016-line-080",
        "source_page": 16,
        "text": "a) Von der Bemessungsgrundlage der deutschen Steuer",
        "words": [
          {
            "bbox": [
              64.638,
              556.27081,
              70.99008,
              563.60321
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.3661,
              556.27081,
              90.82038,
              563.60321
            ],
            "text": "Von"
          },
          {
            "bbox": [
              97.20438,
              556.27081,
              108.87912,
              563.60321
            ],
            "text": "der"
          },
          {
            "bbox": [
              115.22322,
              556.27081,
              197.25762,
              563.60321
            ],
            "text": "Bemessungsgrundlage"
          },
          {
            "bbox": [
              203.64162,
              556.27081,
              215.31636,
              563.60321
            ],
            "text": "der"
          },
          {
            "bbox": [
              221.70036,
              556.27081,
              259.05474,
              563.60321
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              265.43874,
              556.27081,
              288.78822,
              563.60321
            ],
            "text": "Steuer"
          }
        ]
      },
      {
        "bbox": [
          77.33418,
          565.80293,
          288.82812,
          573.13533
        ],
        "id": "pdf-016-line-082",
        "source_page": 16,
        "text": "werden die Einkünfte aus der Republik Aserbaidschan",
        "words": [
          {
            "bbox": [
              77.33418,
              565.80293,
              103.63626,
              573.13533
            ],
            "text": "werden"
          },
          {
            "bbox": [
              109.03872,
              565.80293,
              119.82768,
              573.13533
            ],
            "text": "die"
          },
          {
            "bbox": [
              125.23014,
              565.80293,
              158.49078,
              573.13533
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              163.89324,
              565.80293,
              176.60538,
              573.13533
            ],
            "text": "aus"
          },
          {
            "bbox": [
              181.95198,
              565.80293,
              193.62672,
              573.13533
            ],
            "text": "der"
          },
          {
            "bbox": [
              199.02918,
              565.80293,
              230.36664,
              573.13533
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              235.7691,
              565.80293,
              288.82812,
              573.13533
            ],
            "text": "Aserbaidschan"
          }
        ]
      },
      {
        "bbox": [
          77.37408,
          575.34302,
          288.80418,
          582.67542
        ],
        "id": "pdf-016-line-084",
        "source_page": 16,
        "text": "sowie die in der Republik Aserbaidschan gelegenen Ver-",
        "words": [
          {
            "bbox": [
              77.37408,
              575.34302,
              98.05026,
              582.67542
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              101.81682,
              575.34302,
              112.54992,
              582.67542
            ],
            "text": "die"
          },
          {
            "bbox": [
              116.31648,
              575.34302,
              122.52492,
              582.67542
            ],
            "text": "in"
          },
          {
            "bbox": [
              126.29148,
              575.34302,
              137.96622,
              582.67542
            ],
            "text": "der"
          },
          {
            "bbox": [
              141.73278,
              575.34302,
              173.07024,
              582.67542
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              176.8368,
              575.34302,
              229.89582,
              582.67542
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              233.60652,
              575.34302,
              270.55392,
              582.67542
            ],
            "text": "gelegenen"
          },
          {
            "bbox": [
              274.32048,
              575.34302,
              288.80418,
              582.67542
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
          584.8592,
          288.82812,
          592.1916
        ],
        "id": "pdf-016-line-086",
        "source_page": 16,
        "text": "mögenswerte ausgenommen, die nach diesem Abkommen",
        "words": [
          {
            "bbox": [
              77.35014,
              584.8592,
              125.82066,
              592.1916
            ],
            "text": "mögenswerte"
          },
          {
            "bbox": [
              128.39022,
              584.8592,
              183.48414,
              592.1916
            ],
            "text": "ausgenommen,"
          },
          {
            "bbox": [
              186.0537,
              584.8592,
              196.84266,
              592.1916
            ],
            "text": "die"
          },
          {
            "bbox": [
              199.41222,
              584.8592,
              216.8565,
              592.1916
            ],
            "text": "nach"
          },
          {
            "bbox": [
              219.42606,
              584.8592,
              245.29722,
              592.1916
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              247.86678,
              584.8592,
              288.82812,
              592.1916
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
          77.37408,
          594.39929,
          288.7962,
          601.73966
        ],
        "id": "pdf-016-line-088",
        "source_page": 16,
        "text": "in der Republik Aserbaidschan besteuert werden können",
        "words": [
          {
            "bbox": [
              77.37408,
              594.39929,
              83.58252,
              601.73169
            ],
            "text": "in"
          },
          {
            "bbox": [
              87.35706,
              594.40726,
              99.0318,
              601.73966
            ],
            "text": "der"
          },
          {
            "bbox": [
              102.85422,
              594.40726,
              134.19168,
              601.73966
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              138.0141,
              594.40726,
              191.07312,
              601.73966
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              194.89554,
              594.40726,
              228.53124,
              601.73966
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              232.35366,
              594.40726,
              258.65574,
              601.73966
            ],
            "text": "werden"
          },
          {
            "bbox": [
              262.47816,
              594.40726,
              288.7962,
              601.73966
            ],
            "text": "können"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          603.93938,
          202.06956,
          611.27178
        ],
        "id": "pdf-016-line-090",
        "source_page": 16,
        "text": "und nicht unter Buchstabe b fallen.",
        "words": [
          {
            "bbox": [
              77.34216,
              603.93938,
              90.94806,
              611.27178
            ],
            "text": "und"
          },
          {
            "bbox": [
              93.1665,
              603.93938,
              110.61078,
              611.27178
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              112.82922,
              603.93938,
              131.15928,
              611.27178
            ],
            "text": "unter"
          },
          {
            "bbox": [
              133.33782,
              603.93938,
              171.7695,
              611.27178
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              173.98794,
              603.93938,
              178.72008,
              611.27178
            ],
            "text": "b"
          },
          {
            "bbox": [
              180.93852,
              603.93938,
              202.06956,
              611.27178
            ],
            "text": "fallen."
          }
        ]
      },
      {
        "bbox": [
          77.3661,
          628.07254,
          288.78024,
          635.40494
        ],
        "id": "pdf-016-line-093",
        "source_page": 16,
        "text": "Für Einkünfte aus Dividenden gelten die vorstehenden",
        "words": [
          {
            "bbox": [
              77.3661,
              628.07254,
              89.04084,
              635.40494
            ],
            "text": "Für"
          },
          {
            "bbox": [
              94.45926,
              628.07254,
              127.7199,
              635.40494
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              133.08246,
              628.07254,
              145.7946,
              635.40494
            ],
            "text": "aus"
          },
          {
            "bbox": [
              151.21302,
              628.07254,
              191.27262,
              635.40494
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              196.69104,
              628.07254,
              218.56422,
              635.40494
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              223.98264,
              628.07254,
              234.7716,
              635.40494
            ],
            "text": "die"
          },
          {
            "bbox": [
              240.19002,
              628.07254,
              288.78024,
              635.40494
            ],
            "text": "vorstehenden"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          637.60466,
          288.7962,
          644.93706
        ],
        "id": "pdf-016-line-095",
        "source_page": 16,
        "text": "Bestimmungen nur dann, wenn diese Dividenden an eine in",
        "words": [
          {
            "bbox": [
              77.3262,
              637.60466,
              131.14332,
              644.93706
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              133.39368,
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              144.92478,
              644.93706
            ],
            "text": "nur"
          },
          {
            "bbox": [
              147.17514,
              637.60466,
              167.28474,
              644.93706
            ],
            "text": "dann,"
          },
          {
            "bbox": [
              169.5351,
              637.60466,
              188.74296,
              644.93706
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              190.9614,
              637.60466,
              210.02562,
              644.93706
            ],
            "text": "diese"
          },
          {
            "bbox": [
              212.27598,
              637.60466,
              252.33558,
              644.93706
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              254.58594,
              637.60466,
              263.30808,
              644.93706
            ],
            "text": "an"
          },
          {
            "bbox": [
              265.55844,
              637.60466,
              280.3374,
              644.93706
            ],
            "text": "eine"
          },
          {
            "bbox": [
              282.58776,
              637.60466,
              288.7962,
              644.93706
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
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          288.80418,
          654.47715
        ],
        "id": "pdf-016-line-097",
        "source_page": 16,
        "text": "der Bundesrepublik Deutschland ansässige Gesellschaft",
        "words": [
          {
            "bbox": [
              77.34216,
              647.14475,
              89.0169,
              654.47715
            ],
            "text": "der"
          },
          {
            "bbox": [
              93.94056,
              647.14475,
              149.64894,
              654.47715
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              154.5726,
              647.14475,
              199.36434,
              654.47715
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              204.288,
              647.14475,
              239.84688,
              654.47715
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              244.77054,
              647.14475,
              288.80418,
              654.47715
            ],
            "text": "Gesellschaft"
          }
        ]
      },
      {
        "bbox": [
          77.35014,
          656.6689,
          288.78024,
          664.00927
        ],
        "id": "pdf-016-line-099",
        "source_page": 16,
        "text": "(jedoch nicht an eine Personengesellschaft) von einer in der",
        "words": [
          {
            "bbox": [
              77.35014,
              656.67687,
              103.50858,
              664.00927
            ],
            "text": "(jedoch"
          },
          {
            "bbox": [
              105.71106,
              656.67687,
              123.15534,
              664.00927
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              125.35782,
              656.67687,
              134.07996,
              664.00927
            ],
            "text": "an"
          },
          {
            "bbox": [
              136.28244,
              656.67687,
              151.0215,
              664.00927
            ],
            "text": "eine"
          },
          {
            "bbox": [
              153.22398,
              656.6689,
              231.69132,
              664.0013
            ],
            "text": "Personengesellschaft)"
          },
          {
            "bbox": [
              233.8938,
              656.6689,
              246.9012,
              664.0013
            ],
            "text": "von"
          },
          {
            "bbox": [
              249.10368,
              656.6689,
              266.4921,
              664.0013
            ],
            "text": "einer"
          },
          {
            "bbox": [
              268.69458,
              656.6689,
              274.90302,
              664.0013
            ],
            "text": "in"
          },
          {
            "bbox": [
              277.1055,
              656.6689,
              288.78024,
              664.0013
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          666.20899,
          288.81216,
          673.54139
        ],
        "id": "pdf-016-line-101",
        "source_page": 16,
        "text": "Republik Aserbaidschan ansässigen Gesellschaft gezahlt",
        "words": [
          {
            "bbox": [
              77.3262,
              666.20899,
              108.66366,
              673.54139
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              112.9968,
              666.20899,
              166.05582,
              673.54139
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              170.38896,
              666.20899,
              210.40866,
              673.54139
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              214.7418,
              666.20899,
              258.77544,
              673.54139
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              263.10858,
              666.20899,
              288.81216,
              673.54139
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          675.74111,
          288.7962,
          683.07351
        ],
        "id": "pdf-016-line-103",
        "source_page": 16,
        "text": "werden, deren Kapital zu mindestens 10 vom Hundert",
        "words": [
          {
            "bbox": [
              77.35812,
              675.74111,
              105.84672,
              683.07351
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              110.91402,
              675.74111,
              131.16726,
              683.07351
            ],
            "text": "deren"
          },
          {
            "bbox": [
              136.23456,
              675.74111,
              160.9167,
              683.07351
            ],
            "text": "Kapital"
          },
          {
            "bbox": [
              165.984,
              675.74111,
              174.25128,
              683.07351
            ],
            "text": "zu"
          },
          {
            "bbox": [
              179.31858,
              675.74111,
              220.5672,
              683.07351
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              225.58662,
              675.74111,
              234.46038,
              683.07351
            ],
            "text": "10"
          },
          {
            "bbox": [
              239.52768,
              675.74111,
              254.90514,
              683.07351
            ],
            "text": "vom"
          },
          {
            "bbox": [
              259.97244,
              675.74111,
              288.7962,
              683.07351
            ],
            "text": "Hundert"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
          685.2812,
          288.78024,
          692.6136
        ],
        "id": "pdf-016-line-105",
        "source_page": 16,
        "text": "unmittelbar der deutschen Gesellschaft gehört, und bei der",
        "words": [
          {
            "bbox": [
              77.34216,
              685.2812,
              117.55338,
              692.6136
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              119.96334,
              685.2812,
              131.63808,
              692.6136
            ],
            "text": "der"
          },
          {
            "bbox": [
              134.04804,
              685.2812,
              171.4104,
              692.6136
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              173.82036,
              685.2812,
              217.854,
              692.6136
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              220.26396,
              685.2812,
              245.53662,
              692.6136
            ],
            "text": "gehört,"
          },
          {
            "bbox": [
              247.94658,
              685.2812,
              261.55248,
              692.6136
            ],
            "text": "und"
          },
          {
            "bbox": [
              263.96244,
              685.2812,
              274.69554,
              692.6136
            ],
            "text": "bei"
          },
          {
            "bbox": [
              277.1055,
              685.2812,
              288.78024,
              692.6136
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
          694.79738,
          288.82014,
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        ],
        "id": "pdf-016-line-107",
        "source_page": 16,
        "text": "Ermittlung der Gewinne der ausschüttenden Gesellschaft",
        "words": [
          {
            "bbox": [
              77.3262,
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              113.69106,
              702.12978
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              117.56934,
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              129.24408,
              702.12978
            ],
            "text": "der"
          },
          {
            "bbox": [
              133.12236,
              694.79738,
              164.44386,
              702.12978
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              168.32214,
              694.79738,
              179.99688,
              702.12978
            ],
            "text": "der"
          },
          {
            "bbox": [
              183.84324,
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              240.90822,
              702.14572
            ],
            "text": "ausschüttenden"
          },
          {
            "bbox": [
              244.7865,
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              288.82014,
              702.14572
            ],
            "text": "Gesellschaft"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
          704.35341,
          184.76094,
          711.68581
        ],
        "id": "pdf-016-line-109",
        "source_page": 16,
        "text": "nicht abgezogen worden sind.",
        "words": [
          {
            "bbox": [
              77.3661,
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              94.81038,
              711.68581
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              96.98094,
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              136.5777,
              711.68581
            ],
            "text": "abgezogen"
          },
          {
            "bbox": [
              138.79614,
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              165.39348,
              711.68581
            ],
            "text": "worden"
          },
          {
            "bbox": [
              167.61192,
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              184.76094,
              711.68581
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          77.35812,
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        ],
        "id": "pdf-016-line-112",
        "source_page": 16,
        "text": "Für die Zwecke der Steuern vom Vermögen werden von der",
        "words": [
          {
            "bbox": [
              77.35812,
              728.48657,
              89.03286,
              735.81897
            ],
            "text": "Für"
          },
          {
            "bbox": [
              91.15554,
              728.48657,
              101.9445,
              735.81897
            ],
            "text": "die"
          },
          {
            "bbox": [
              104.06718,
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              131.94132,
              735.81897
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              134.064,
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              735.811
            ],
            "text": "der"
          },
          {
            "bbox": [
              147.86142,
              728.4786,
              175.79142,
              735.811
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              177.9141,
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              193.29156,
              735.811
            ],
            "text": "vom"
          },
          {
            "bbox": [
              195.41424,
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              231.48384,
              735.811
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              233.60652,
              728.4786,
              259.8687,
              735.811
            ],
            "text": "werden"
          },
          {
            "bbox": [
              261.99138,
              728.4786,
              274.99878,
              735.811
            ],
            "text": "von"
          },
          {
            "bbox": [
              277.12146,
              728.4786,
              288.7962,
              735.811
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
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          288.82014,
          745.33515
        ],
        "id": "pdf-016-line-114",
        "source_page": 16,
        "text": "Bemessungsgrundlage der deutschen Steuer ebenfalls",
        "words": [
          {
            "bbox": [
              77.34216,
              737.99478,
              159.37656,
              745.32718
            ],
            "text": "Bemessungsgrundlage"
          },
          {
            "bbox": [
              165.6648,
              737.99478,
              177.33954,
              745.32718
            ],
            "text": "der"
          },
          {
            "bbox": [
              183.57192,
              738.00275,
              220.97418,
              745.33515
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              227.26242,
              738.00275,
              250.6119,
              745.33515
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              256.90014,
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              288.82014,
              745.33515
            ],
            "text": "ebenfalls"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
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          288.7962,
          754.88321
        ],
        "id": "pdf-016-line-116",
        "source_page": 16,
        "text": "Beteiligungen ausgenommen, deren Ausschüttungen, falls",
        "words": [
          {
            "bbox": [
              77.3661,
              747.54284,
              125.94036,
              754.87524
            ],
            "text": "Beteiligungen"
          },
          {
            "bbox": [
              129.22812,
              747.55081,
              184.3779,
              754.88321
            ],
            "text": "ausgenommen,"
          },
          {
            "bbox": [
              187.66566,
              747.55081,
              207.9189,
              754.88321
            ],
            "text": "deren"
          },
          {
            "bbox": [
              211.20666,
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              271.32798,
              754.88321
            ],
            "text": "Ausschüttungen,"
          },
          {
            "bbox": [
              274.61574,
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              288.7962,
              754.88321
            ],
            "text": "falls"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
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          288.78024,
          764.41533
        ],
        "id": "pdf-016-line-118",
        "source_page": 16,
        "text": "solche gezahlt würden, nach den vorhergehenden Sätzen",
        "words": [
          {
            "bbox": [
              77.34216,
              757.08293,
              100.69164,
              764.41533
            ],
            "text": "solche"
          },
          {
            "bbox": [
              104.11506,
              757.08293,
              129.81864,
              764.41533
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              133.24206,
              757.08293,
              161.8743,
              764.41533
            ],
            "text": "würden,"
          },
          {
            "bbox": [
              165.28974,
              757.08293,
              182.73402,
              764.41533
            ],
            "text": "nach"
          },
          {
            "bbox": [
              186.14946,
              757.08293,
              199.60374,
              764.41533
            ],
            "text": "den"
          },
          {
            "bbox": [
              203.01918,
              757.08293,
              260.88216,
              764.41533
            ],
            "text": "vorhergehenden"
          },
          {
            "bbox": [
              264.30558,
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              288.78024,
              764.41533
            ],
            "text": "Sätzen"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
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          288.81216,
          773.94745
        ],
        "id": "pdf-016-line-120",
        "source_page": 16,
        "text": "von der Steuerbemessungsgrundlage auszunehmen wären.",
        "words": [
          {
            "bbox": [
              77.3262,
              766.61505,
              90.3336,
              773.94745
            ],
            "text": "von"
          },
          {
            "bbox": [
              92.52012,
              766.61505,
              104.19486,
              773.94745
            ],
            "text": "der"
          },
          {
            "bbox": [
              106.38138,
              766.61505,
              210.98322,
              773.94745
            ],
            "text": "Steuerbemessungsgrundlage"
          },
          {
            "bbox": [
              213.16974,
              766.61505,
              262.83726,
              773.94745
            ],
            "text": "auszunehmen"
          },
          {
            "bbox": [
              265.02378,
              766.61505,
              288.81216,
              773.94745
            ],
            "text": "wären."
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          89.3643
        ],
        "id": "pdf-017-line-003",
        "source_page": 17,
        "text": "b) Auf die deutsche Steuer vom Einkommen für die folgenden",
        "words": [
          {
            "bbox": [
              64.60608,
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              71.40504,
              89.3643
            ],
            "text": "b)"
          },
          {
            "bbox": [
              77.33418,
              82.0319,
              89.30418,
              89.3643
            ],
            "text": "Auf"
          },
          {
            "bbox": [
              91.70616,
              82.0319,
              102.49512,
              89.3643
            ],
            "text": "die"
          },
          {
            "bbox": [
              104.8971,
              82.0319,
              137.86248,
              89.3643
            ],
            "text": "deutsche"
          },
          {
            "bbox": [
              140.26446,
              82.0319,
              163.61394,
              89.3643
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              166.01592,
              82.0319,
              181.39338,
              89.3643
            ],
            "text": "vom"
          },
          {
            "bbox": [
              183.79536,
              82.0319,
              225.88986,
              89.3643
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              228.29184,
              82.0319,
              237.74814,
              89.3643
            ],
            "text": "für"
          },
          {
            "bbox": [
              240.15012,
              82.0319,
              250.93908,
              89.3643
            ],
            "text": "die"
          },
          {
            "bbox": [
              253.34106,
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              288.81216,
              89.3643
            ],
            "text": "folgenden"
          }
        ]
      },
      {
        "bbox": [
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          98.89642
        ],
        "id": "pdf-017-line-005",
        "source_page": 17,
        "text": "Einkünfte wird unter Beachtung der Vorschriften des",
        "words": [
          {
            "bbox": [
              77.35812,
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              110.57886,
              98.89642
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              117.09054,
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              98.89642
            ],
            "text": "wird"
          },
          {
            "bbox": [
              138.66846,
              91.56402,
              156.99852,
              98.89642
            ],
            "text": "unter"
          },
          {
            "bbox": [
              163.5102,
              91.56402,
              202.23714,
              98.89642
            ],
            "text": "Beachtung"
          },
          {
            "bbox": [
              208.74882,
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              220.42356,
              98.89642
            ],
            "text": "der"
          },
          {
            "bbox": [
              226.93524,
              91.56402,
              269.27712,
              98.89642
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              275.7888,
              91.56402,
              288.7962,
              98.89642
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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          108.42854
        ],
        "id": "pdf-017-line-007",
        "source_page": 17,
        "text": "deutschen Steuerrechts über die Anrechnung ausländischer",
        "words": [
          {
            "bbox": [
              77.34216,
              101.09614,
              114.74442,
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            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              116.63568,
              101.09614,
              162.00996,
              108.42854
            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              163.86132,
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              179.97294,
              108.42057
            ],
            "text": "über"
          },
          {
            "bbox": [
              181.8642,
              101.08817,
              192.65316,
              108.42057
            ],
            "text": "die"
          },
          {
            "bbox": [
              194.54442,
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              237.5646,
              108.42057
            ],
            "text": "Anrechnung"
          },
          {
            "bbox": [
              239.45586,
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              108.42057
            ],
            "text": "ausländischer"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
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        ],
        "id": "pdf-017-line-009",
        "source_page": 17,
        "text": "Steuern die aserbaidschanische Steuer angerechnet, die",
        "words": [
          {
            "bbox": [
              77.3262,
              110.62826,
              105.2562,
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              109.49358,
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              120.28254,
              117.96066
            ],
            "text": "die"
          },
          {
            "bbox": [
              124.51992,
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              195.46212,
              117.96066
            ],
            "text": "aserbaidschanische"
          },
          {
            "bbox": [
              199.6995,
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              222.99312,
              117.96066
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              227.2305,
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              273.7938,
              117.96066
            ],
            "text": "angerechnet,"
          },
          {
            "bbox": [
              278.03118,
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              288.82014,
              117.96066
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-011",
        "source_page": 17,
        "text": "nach aserbaidschanischem Recht und in Übereinstimmung",
        "words": [
          {
            "bbox": [
              77.3661,
              120.16038,
              94.81038,
              127.49278
            ],
            "text": "nach"
          },
          {
            "bbox": [
              97.29216,
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              174.97746,
              127.49278
            ],
            "text": "aserbaidschanischem"
          },
          {
            "bbox": [
              177.45924,
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              198.44664,
              127.49278
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              200.92842,
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              214.53432,
              127.49278
            ],
            "text": "und"
          },
          {
            "bbox": [
              217.0161,
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              223.22454,
              127.49278
            ],
            "text": "in"
          },
          {
            "bbox": [
              225.70632,
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              127.49278
            ],
            "text": "Übereinstimmung"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
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          288.82812,
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        ],
        "id": "pdf-017-line-013",
        "source_page": 17,
        "text": "mit diesem Abkommen für diese Einkünfte gezahlt worden",
        "words": [
          {
            "bbox": [
              77.34216,
              129.6925,
              88.43436,
              137.0249
            ],
            "text": "mit"
          },
          {
            "bbox": [
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              117.09852,
              137.0249
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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              160.85286,
              137.0249
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              163.64586,
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              173.10216,
              137.0249
            ],
            "text": "für"
          },
          {
            "bbox": [
              175.89516,
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              194.88756,
              137.0249
            ],
            "text": "diese"
          },
          {
            "bbox": [
              197.68056,
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              230.9412,
              137.0249
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              233.7342,
              129.6925,
              259.43778,
              137.0249
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              262.23078,
              129.6925,
              288.82812,
              137.0249
            ],
            "text": "worden"
          }
        ]
      },
      {
        "bbox": [
          77.37408,
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          87.86778,
          146.55702
        ],
        "id": "pdf-017-line-015",
        "source_page": 17,
        "text": "ist:",
        "words": [
          {
            "bbox": [
              77.37408,
              139.22462,
              87.86778,
              146.55702
            ],
            "text": "ist:"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
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        ],
        "id": "pdf-017-line-018",
        "source_page": 17,
        "text": "aa) Dividenden, die nicht unter Buchstabe a fallen;",
        "words": [
          {
            "bbox": [
              77.3262,
              163.31793,
              87.96354,
              170.65033
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              94.29168,
              163.31793,
              136.56972,
              170.65033
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              138.78816,
              163.31793,
              149.57712,
              170.65033
            ],
            "text": "die"
          },
          {
            "bbox": [
              151.79556,
              163.31793,
              169.23984,
              170.65033
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              171.45828,
              163.31793,
              189.78834,
              170.65033
            ],
            "text": "unter"
          },
          {
            "bbox": [
              192.00678,
              163.31793,
              230.39058,
              170.65033
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              232.60902,
              163.31793,
              236.89428,
              170.65033
            ],
            "text": "a"
          },
          {
            "bbox": [
              239.11272,
              163.31793,
              260.24376,
              170.65033
            ],
            "text": "fallen;"
          }
        ]
      },
      {
        "bbox": [
          77.35812,
          187.42718,
          120.34638,
          194.75958
        ],
        "id": "pdf-017-line-021",
        "source_page": 17,
        "text": "bb) Zinsen;",
        "words": [
          {
            "bbox": [
              77.35812,
              187.42718,
              88.88922,
              194.75958
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              94.33158,
              187.42718,
              120.34638,
              194.75958
            ],
            "text": "Zinsen;"
          }
        ]
      },
      {
        "bbox": [
          77.38206,
          201.98837,
          152.80902,
          209.32077
        ],
        "id": "pdf-017-line-023",
        "source_page": 17,
        "text": "cc) Lizenzgebühren;",
        "words": [
          {
            "bbox": [
              77.38206,
              201.98837,
              88.0194,
              209.32077
            ],
            "text": "cc)"
          },
          {
            "bbox": [
              94.34754,
              201.98837,
              152.80902,
              209.32077
            ],
            "text": "Lizenzgebühren;"
          }
        ]
      },
      {
        "bbox": [
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          288.78024,
          223.88993
        ],
        "id": "pdf-017-line-026",
        "source_page": 17,
        "text": "dd) Einkünfte, die nach Artikel 13 Absatz 2 in der Republik",
        "words": [
          {
            "bbox": [
              77.35014,
              216.54956,
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            "text": "dd)"
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          {
            "bbox": [
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            "text": "Einkünfte,"
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          {
            "bbox": [
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            "text": "die"
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            "bbox": [
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            "bbox": [
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            "text": "Artikel"
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            "bbox": [
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            "text": "13"
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            "text": "Absatz"
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            "text": "2"
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          {
            "bbox": [
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            "text": "in"
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          {
            "bbox": [
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            "text": "der"
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            "bbox": [
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        ]
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      {
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        "text": "Aserbaidschan besteuert werden können;",
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          {
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        "text": "ee) Einkünfte, die nach Artikel 15 Absatz 3 in der Republik",
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            "text": "in"
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            "text": "der"
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            "bbox": [
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        "text": "Aserbaidschan besteuert werden können;",
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          {
            "bbox": [
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        "text": "ff)",
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        "text": "gg) Einkünfte im Sinne des Artikels 17.",
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            "text": "Einkünfte"
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        "text": "c) Statt der Bestimmungen des Buchstabens a sind die Be-",
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            "text": "Statt"
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            "text": "Bestimmungen"
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            "text": "die"
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        "text": "stimmungen des Buchstabens b anzuwenden auf Einkünfte",
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            "text": "und"
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            "text": "10"
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            "text": "und"
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            "text": "die"
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            "text": "diesen"
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        "text": "zugrunde liegenden Vermögenswerte, wenn die in der",
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            "text": "Wirtschaftsjahr,"
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            "text": "in"
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        "text": "Aserbaidschan ansässige Gesellschaft in dem Wirtschafts-",
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        "id": "pdf-017-line-060",
        "source_page": 17,
        "text": "jahr, für das sie die Ausschüttung vorgenommen hat, ihre",
        "words": [
          {
            "bbox": [
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            "text": "jahr,"
          },
          {
            "bbox": [
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            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
              124.43214,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              137.8146,
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            "text": "die"
          },
          {
            "bbox": [
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            "text": "Ausschüttung"
          },
          {
            "bbox": [
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            "text": "vorgenommen"
          },
          {
            "bbox": [
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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            ],
            "text": "ihre"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-062",
        "source_page": 17,
        "text": "Bruttoerträge ausschließlich oder fast ausschließlich aus",
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          {
            "bbox": [
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            ],
            "text": "Bruttoerträge"
          },
          {
            "bbox": [
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              183.53202,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              204.20022,
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            ],
            "text": "fast"
          },
          {
            "bbox": [
              221.7642,
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              276.08406,
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            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-064",
        "source_page": 17,
        "text": "unter § 8 Absatz 1 Nummern 1 bis 6 des deutschen",
        "words": [
          {
            "bbox": [
              77.34216,
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              95.67222,
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            ],
            "text": "unter"
          },
          {
            "bbox": [
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              105.1365,
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            ],
            "text": "§"
          },
          {
            "bbox": [
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            ],
            "text": "8"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              149.13024,
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              153.56712,
              434.69643
            ],
            "text": "1"
          },
          {
            "bbox": [
              158.59452,
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              193.92996,
              434.69643
            ],
            "text": "Nummern"
          },
          {
            "bbox": [
              198.95736,
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              203.39424,
              434.69643
            ],
            "text": "1"
          },
          {
            "bbox": [
              208.42164,
              427.36403,
              218.91534,
              434.69643
            ],
            "text": "bis"
          },
          {
            "bbox": [
              223.94274,
              427.36403,
              228.37962,
              434.69643
            ],
            "text": "6"
          },
          {
            "bbox": [
              233.40702,
              427.36403,
              246.41442,
              434.69643
            ],
            "text": "des"
          },
          {
            "bbox": [
              251.44182,
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              288.84408,
              434.69643
            ],
            "text": "deutschen"
          }
        ]
      },
      {
        "bbox": [
          77.39004,
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          444.24449
        ],
        "id": "pdf-017-line-066",
        "source_page": 17,
        "text": "Außensteuergesetzes fallenden Tätigkeiten bezieht;",
        "words": [
          {
            "bbox": [
              77.39004,
              436.90412,
              153.79854,
              444.23652
            ],
            "text": "Außensteuergesetzes"
          },
          {
            "bbox": [
              165.61692,
              436.91209,
              197.9838,
              444.24449
            ],
            "text": "fallenden"
          },
          {
            "bbox": [
              209.80218,
              436.91209,
              248.91216,
              444.24449
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              260.73054,
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              444.24449
            ],
            "text": "bezieht;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-068",
        "source_page": 17,
        "text": "Gleiches gilt für unbewegliches Vermögen, das einer",
        "words": [
          {
            "bbox": [
              77.35014,
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              108.23274,
              453.76067
            ],
            "text": "Gleiches"
          },
          {
            "bbox": [
              114.64866,
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              125.286,
              453.76067
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              131.70192,
              446.42827,
              141.15822,
              453.76067
            ],
            "text": "für"
          },
          {
            "bbox": [
              147.51828,
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              200.86458,
              453.76067
            ],
            "text": "unbewegliches"
          },
          {
            "bbox": [
              207.2805,
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              245.56854,
              453.76067
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              251.98446,
              446.42827,
              264.99186,
              453.76067
            ],
            "text": "das"
          },
          {
            "bbox": [
              271.40778,
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              288.78024,
              453.76067
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-070",
        "source_page": 17,
        "text": "Betriebsstätte dient und die daraus erzielten Einkünfte",
        "words": [
          {
            "bbox": [
              77.3262,
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              127.12938,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              132.48396,
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              150.2235,
              463.29279
            ],
            "text": "dient"
          },
          {
            "bbox": [
              155.57808,
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              169.18398,
              463.29279
            ],
            "text": "und"
          },
          {
            "bbox": [
              174.53856,
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              185.32752,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              190.6821,
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            ],
            "text": "daraus"
          },
          {
            "bbox": [
              220.3677,
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            ],
            "text": "erzielten"
          },
          {
            "bbox": [
              255.5595,
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            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-072",
        "source_page": 17,
        "text": "(Artikel 6 Absatz 4) sowie für die Gewinne aus der Ver-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(Artikel"
          },
          {
            "bbox": [
              105.79884,
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            ],
            "text": "6"
          },
          {
            "bbox": [
              114.24168,
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              142.81806,
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            ],
            "text": "4)"
          },
          {
            "bbox": [
              153.3756,
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            ],
            "text": "sowie"
          },
          {
            "bbox": [
              178.10562,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              191.61576,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              206.45856,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              241.80996,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
              258.57594,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              274.30452,
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-074",
        "source_page": 17,
        "text": "äußerung dieses unbeweglichen Vermögens (Artikel 13",
        "words": [
          {
            "bbox": [
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            "text": "äußerung"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              145.06842,
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            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              204.38376,
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            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              250.00542,
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            ],
            "text": "(Artikel"
          },
          {
            "bbox": [
              279.94638,
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            ],
            "text": "13"
          }
        ]
      },
      {
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        "id": "pdf-017-line-076",
        "source_page": 17,
        "text": "Absatz 1) und des beweglichen Vermögens, das Betriebs-",
        "words": [
          {
            "bbox": [
              77.3661,
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              104.83326,
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            ],
            "text": "1)"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              130.9119,
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              143.9193,
              491.90509
            ],
            "text": "des"
          },
          {
            "bbox": [
              146.90382,
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            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              194.80776,
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            ],
            "text": "Vermögens,"
          },
          {
            "bbox": [
              240.00648,
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              253.01388,
              491.90509
            ],
            "text": "das"
          },
          {
            "bbox": [
              255.9984,
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            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-078",
        "source_page": 17,
        "text": "vermögen der Betriebsstätte darstellt (Artikel 13 Absatz 3).",
        "words": [
          {
            "bbox": [
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            ],
            "text": "vermögen"
          },
          {
            "bbox": [
              115.1913,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              129.08448,
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              178.83978,
              501.43721
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              181.05822,
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            ],
            "text": "darstellt"
          },
          {
            "bbox": [
              211.79718,
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            ],
            "text": "(Artikel"
          },
          {
            "bbox": [
              238.39452,
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              247.2204,
              501.43721
            ],
            "text": "13"
          },
          {
            "bbox": [
              249.43884,
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              501.43721
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              276.17982,
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              284.90196,
              501.43721
            ],
            "text": "3)."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-086",
        "source_page": 17,
        "text": "d) Die Bundesrepublik Deutschland behält aber das Recht, die",
        "words": [
          {
            "bbox": [
              64.63002,
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            ],
            "text": "d)"
          },
          {
            "bbox": [
              77.35812,
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            ],
            "text": "Die"
          },
          {
            "bbox": [
              91.08372,
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            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              195.65364,
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            ],
            "text": "behält"
          },
          {
            "bbox": [
              219.7293,
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            ],
            "text": "aber"
          },
          {
            "bbox": [
              237.74016,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Recht,"
          },
          {
            "bbox": [
              277.99128,
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            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-088",
        "source_page": 17,
        "text": "nach den Bestimmungen dieses Abkommens von der",
        "words": [
          {
            "bbox": [
              77.3262,
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              94.77048,
              582.73918
            ],
            "text": "nach"
          },
          {
            "bbox": [
              100.46022,
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              113.9145,
              582.73918
            ],
            "text": "den"
          },
          {
            "bbox": [
              119.60424,
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              173.42136,
              582.73918
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              179.1111,
              575.40678,
              202.16532,
              582.73918
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              207.80718,
              575.39881,
              252.75852,
              582.73121
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              258.44826,
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              271.45566,
              582.73121
            ],
            "text": "von"
          },
          {
            "bbox": [
              277.1454,
              575.39881,
              288.82014,
              582.73121
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          77.3661,
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        ],
        "id": "pdf-017-line-090",
        "source_page": 17,
        "text": "deutschen Steuer ausgenommenen Einkünfte und Ver-",
        "words": [
          {
            "bbox": [
              77.3661,
              584.9389,
              114.76836,
              592.2713
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              120.32244,
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              143.60808,
              592.2713
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              149.16216,
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              210.81564,
              592.2713
            ],
            "text": "ausgenommenen"
          },
          {
            "bbox": [
              216.36972,
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              249.63036,
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              255.18444,
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              268.79034,
              592.2713
            ],
            "text": "und"
          },
          {
            "bbox": [
              274.34442,
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              288.78024,
              592.2713
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          77.3262,
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        ],
        "id": "pdf-017-line-092",
        "source_page": 17,
        "text": "mögenswerte bei der Festsetzung ihres Steuersatzes zu",
        "words": [
          {
            "bbox": [
              77.3262,
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              125.79672,
              601.80342
            ],
            "text": "mögenswerte"
          },
          {
            "bbox": [
              130.06602,
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              140.85498,
              601.80342
            ],
            "text": "bei"
          },
          {
            "bbox": [
              145.12428,
              594.47102,
              156.79902,
              601.80342
            ],
            "text": "der"
          },
          {
            "bbox": [
              161.06832,
              594.47102,
              204.51144,
              601.80342
            ],
            "text": "Festsetzung"
          },
          {
            "bbox": [
              208.74882,
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              225.74622,
              601.80342
            ],
            "text": "ihres"
          },
          {
            "bbox": [
              230.01552,
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              276.25962,
              601.80342
            ],
            "text": "Steuersatzes"
          },
          {
            "bbox": [
              280.52892,
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              288.7962,
              601.80342
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          77.34216,
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        ],
        "id": "pdf-017-line-094",
        "source_page": 17,
        "text": "berücksichtigen.",
        "words": [
          {
            "bbox": [
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            "text": "berücksichtigen."
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        ]
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        "text": "e) Ungeachtet der Bestimmungen des Buchstabens a wird die",
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          {
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            "text": "e)"
          },
          {
            "bbox": [
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            "text": "Ungeachtet"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Bestimmungen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Buchstabens"
          },
          {
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            ],
            "text": "a"
          },
          {
            "bbox": [
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            "text": "wird"
          },
          {
            "bbox": [
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            "text": "die"
          }
        ]
      },
      {
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        "source_page": 17,
        "text": "Doppelbesteuerung durch Steueranrechnung nach Buch-",
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          {
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            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
              176.14254,
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            ],
            "text": "Steueranrechnung"
          },
          {
            "bbox": [
              245.60046,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              267.07464,
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            "text": "Buch-"
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        ]
      },
      {
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        "source_page": 17,
        "text": "stabe b vermieden,",
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            "text": "stabe"
          },
          {
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            ],
            "text": "b"
          },
          {
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            "text": "vermieden,"
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        ]
      },
      {
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        "id": "pdf-017-line-103",
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        "text": "aa) wenn in den Vertragsstaaten Einkünfte oder Vermögen",
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          {
            "bbox": [
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            "text": "aa)"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
              140.3682,
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            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
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            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Vermögen"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-105",
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        "text": "unterschiedlichen Abkommensbestimmungen zuge-",
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          {
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            "text": "unterschiedlichen"
          },
          {
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            "text": "Abkommensbestimmungen"
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          {
            "bbox": [
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            "text": "zuge-"
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        ]
      },
      {
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        "text": "ordnet oder verschiedenen Personen zugerechnet",
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          {
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            "text": "ordnet"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "verschiedenen"
          },
          {
            "bbox": [
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            "text": "Personen"
          },
          {
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            "text": "zugerechnet"
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        ]
      },
      {
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        "text": "werden (außer nach Artikel 9) und dieser Konflikt sich",
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          {
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            "text": "werden"
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            "text": "(außer"
          },
          {
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            "text": "nach"
          },
          {
            "bbox": [
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            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "9)"
          },
          {
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            "text": "und"
          },
          {
            "bbox": [
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            "text": "dieser"
          },
          {
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            "text": "Konflikt"
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            "text": "sich"
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        "text": "nicht durch ein Verfahren nach Artikel 25 Absatz 3",
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            "text": "nicht"
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            "text": "durch"
          },
          {
            "bbox": [
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            "text": "ein"
          },
          {
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            "text": "Verfahren"
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          {
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            "text": "nach"
          },
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            "text": "Artikel"
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            "text": "25"
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            "text": "Absatz"
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            "text": "3"
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        ]
      },
      {
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        "id": "pdf-017-line-113",
        "source_page": 17,
        "text": "regeln lässt und wenn aufgrund dieser unterschied-",
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          {
            "bbox": [
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            "text": "regeln"
          },
          {
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            "text": "lässt"
          },
          {
            "bbox": [
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            "text": "und"
          },
          {
            "bbox": [
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            "text": "wenn"
          },
          {
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            "text": "aufgrund"
          },
          {
            "bbox": [
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            "text": "dieser"
          },
          {
            "bbox": [
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            "text": "unterschied-"
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        ]
      },
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        "id": "pdf-017-line-115",
        "source_page": 17,
        "text": "lichen Zuordnung oder Zurechnung die betreffenden",
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          {
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            "text": "lichen"
          },
          {
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            "text": "Zuordnung"
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Zurechnung"
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          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            "text": "betreffenden"
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      },
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        "id": "pdf-017-line-117",
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        "text": "Einkünfte oder Vermögenswerte unbesteuert blieben",
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            "text": "Einkünfte"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Vermögenswerte"
          },
          {
            "bbox": [
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            "text": "unbesteuert"
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          {
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            "text": "blieben"
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        ]
      },
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        "id": "pdf-017-line-119",
        "source_page": 17,
        "text": "oder niedriger als ohne diesen Konflikt besteuert",
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          {
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            "text": "oder"
          },
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            "text": "niedriger"
          },
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            "text": "als"
          },
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            "text": "ohne"
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            "text": "diesen"
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            "text": "Konflikt"
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            "text": "besteuert"
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        ]
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        "id": "pdf-017-line-121",
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        "text": "würden oder",
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        "text": "bb) wenn die Bundesrepublik Deutschland nach Konsul-",
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            "text": "bb)"
          },
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            "text": "wenn"
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            "text": "die"
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            "text": "Bundesrepublik"
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            "text": "Deutschland"
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            "text": "nach"
          },
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            "text": "Konsul-"
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        "source_page": 18,
        "text": "tation auf diplomatischem Weg andere Einkünfte",
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            "text": "tation"
          },
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            "text": "auf"
          },
          {
            "bbox": [
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            "text": "diplomatischem"
          },
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            "text": "Weg"
          },
          {
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            "text": "andere"
          },
          {
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            "text": "Einkünfte"
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        ]
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        "id": "pdf-018-line-007",
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        "text": "notifiziert, bei denen sie die Anrechnungsmethode",
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          {
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            "text": "notifiziert,"
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            "text": "bei"
          },
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            "text": "denen"
          },
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            "text": "sie"
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            "text": "die"
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          {
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            "text": "Anrechnungsmethode"
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        "text": "nach Buchstabe b anzuwenden beabsichtigt. Die",
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            "text": "nach"
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            "text": "Buchstabe"
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            "text": "b"
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            "text": "anzuwenden"
          },
          {
            "bbox": [
              224.84448,
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              270.9609,
              117.96066
            ],
            "text": "beabsichtigt."
          },
          {
            "bbox": [
              277.15338,
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              288.82812,
              117.96066
            ],
            "text": "Die"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          127.49278
        ],
        "id": "pdf-018-line-011",
        "source_page": 18,
        "text": "Doppelbesteuerung wird für die notifizierten Einkünfte",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
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              182.5824,
              127.49278
            ],
            "text": "wird"
          },
          {
            "bbox": [
              185.46318,
              120.16038,
              194.91948,
              127.49278
            ],
            "text": "für"
          },
          {
            "bbox": [
              197.80026,
              120.16038,
              208.58922,
              127.49278
            ],
            "text": "die"
          },
          {
            "bbox": [
              211.47,
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              252.65478,
              127.49278
            ],
            "text": "notifizierten"
          },
          {
            "bbox": [
              255.53556,
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              288.7962,
              127.49278
            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          137.0249
        ],
        "id": "pdf-018-line-013",
        "source_page": 18,
        "text": "durch Steueranrechnung nach Buchstabe b vom",
        "words": [
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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              186.68412,
              137.0249
            ],
            "text": "Steueranrechnung"
          },
          {
            "bbox": [
              193.21974,
              129.6925,
              210.66402,
              137.0249
            ],
            "text": "nach"
          },
          {
            "bbox": [
              217.19964,
              129.6925,
              255.63132,
              137.0249
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              262.16694,
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              266.89908,
              137.0249
            ],
            "text": "b"
          },
          {
            "bbox": [
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              137.0249
            ],
            "text": "vom"
          }
        ]
      },
      {
        "bbox": [
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          146.56499
        ],
        "id": "pdf-018-line-015",
        "source_page": 18,
        "text": "ersten Tag des Kalenderjahres an vermieden, das dem",
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          {
            "bbox": [
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            ],
            "text": "ersten"
          },
          {
            "bbox": [
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            ],
            "text": "Tag"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahres"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "vermieden,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-017",
        "source_page": 18,
        "text": "Kalenderjahr folgt, in dem die Notifikation übermittelt",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Kalenderjahr"
          },
          {
            "bbox": [
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            ],
            "text": "folgt,"
          },
          {
            "bbox": [
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              156.09711
            ],
            "text": "in"
          },
          {
            "bbox": [
              173.42136,
              148.76471,
              189.2457,
              156.09711
            ],
            "text": "dem"
          },
          {
            "bbox": [
              192.58134,
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              203.3703,
              156.09711
            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Notifikation"
          },
          {
            "bbox": [
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            ],
            "text": "übermittelt"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-019",
        "source_page": 18,
        "text": "wurde.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "wurde."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-021",
        "source_page": 18,
        "text": "(2) Bei einer in der Republik Aserbaidschan ansässigen Per-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.1042,
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              97.62732,
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            ],
            "text": "Bei"
          },
          {
            "bbox": [
              99.9495,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              119.70798,
              174.58751,
              125.91642,
              181.91991
            ],
            "text": "in"
          },
          {
            "bbox": [
              128.2386,
              174.58751,
              139.91334,
              181.91991
            ],
            "text": "der"
          },
          {
            "bbox": [
              142.23552,
              174.58751,
              173.57298,
              181.91991
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              175.84728,
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              181.91991
            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              231.22848,
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              181.91991
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              273.60228,
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              181.91991
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-023",
        "source_page": 18,
        "text": "son wird die Steuer wie folgt festgesetzt:",
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          {
            "bbox": [
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            ],
            "text": "son"
          },
          {
            "bbox": [
              79.82394,
              184.1276,
              94.89018,
              191.46
            ],
            "text": "wird"
          },
          {
            "bbox": [
              97.10862,
              184.1276,
              107.89758,
              191.46
            ],
            "text": "die"
          },
          {
            "bbox": [
              110.11602,
              184.1276,
              133.4655,
              191.46
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              135.68394,
              184.1276,
              147.7896,
              191.46
            ],
            "text": "wie"
          },
          {
            "bbox": [
              150.00804,
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              165.81642,
              191.46
            ],
            "text": "folgt"
          },
          {
            "bbox": [
              168.03486,
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              191.46
            ],
            "text": "festgesetzt:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-025",
        "source_page": 18,
        "text": "Bezieht eine in der Republik Aserbaidschan ansässige Person",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Bezieht"
          },
          {
            "bbox": [
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              207.75865
            ],
            "text": "eine"
          },
          {
            "bbox": [
              111.67212,
              200.42625,
              117.88056,
              207.75865
            ],
            "text": "in"
          },
          {
            "bbox": [
              120.72144,
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              207.75865
            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Republik"
          },
          {
            "bbox": [
              169.35954,
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            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-027",
        "source_page": 18,
        "text": "Einkünfte oder besitzt sie Vermögenswerte in der Bundes-",
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          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              147.15918,
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            ],
            "text": "besitzt"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              166.60644,
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            ],
            "text": "Vermögenswerte"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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              217.29077
            ],
            "text": "Bundes-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-029",
        "source_page": 18,
        "text": "republik Deutschland, die gemäß den Bestimmungen dieses",
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          {
            "bbox": [
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              93.01488,
              226.82289
            ],
            "text": "republik"
          },
          {
            "bbox": [
              96.90912,
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              143.8794,
              226.82289
            ],
            "text": "Deutschland,"
          },
          {
            "bbox": [
              147.77364,
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              158.5626,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              162.45684,
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              186.8517,
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            ],
            "text": "gemäß"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              261.84774,
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            ],
            "text": "Bestimmungen"
          },
          {
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            ],
            "text": "dieses"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-031",
        "source_page": 18,
        "text": "Abkommens in der Bundesrepublik Deutschland besteuert",
        "words": [
          {
            "bbox": [
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              109.58136,
              236.37095
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              115.02372,
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              121.23216,
              236.37095
            ],
            "text": "in"
          },
          {
            "bbox": [
              126.67452,
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              138.34926,
              236.37095
            ],
            "text": "der"
          },
          {
            "bbox": [
              143.79162,
              229.03855,
              199.4601,
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            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              204.90246,
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
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            "text": "besteuert"
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        ]
      },
      {
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        ],
        "id": "pdf-018-line-033",
        "source_page": 18,
        "text": "werden können, so wird der Steuerbetrag, der für diese Ein-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
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            ],
            "text": "können,"
          },
          {
            "bbox": [
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              134.91786,
              245.8951
            ],
            "text": "so"
          },
          {
            "bbox": [
              138.3732,
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              153.43944,
              245.8951
            ],
            "text": "wird"
          },
          {
            "bbox": [
              156.89478,
              238.5627,
              168.56952,
              245.8951
            ],
            "text": "der"
          },
          {
            "bbox": [
              172.02486,
              238.5627,
              220.6071,
              245.8951
            ],
            "text": "Steuerbetrag,"
          },
          {
            "bbox": [
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              235.73718,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              239.19252,
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              248.64882,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "diese"
          },
          {
            "bbox": [
              274.62372,
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            ],
            "text": "Ein-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-035",
        "source_page": 18,
        "text": "künfte oder dieses Vermögen in der Bundesrepublik Deutsch-",
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          {
            "bbox": [
              64.638,
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            ],
            "text": "künfte"
          },
          {
            "bbox": [
              89.7351,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              108.86316,
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              131.91738,
              255.43519
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              134.83806,
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              170.90766,
              255.43519
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              173.82834,
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              180.03678,
              255.43519
            ],
            "text": "in"
          },
          {
            "bbox": [
              182.95746,
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              194.6322,
              255.43519
            ],
            "text": "der"
          },
          {
            "bbox": [
              197.55288,
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            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              256.13406,
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            ],
            "text": "Deutsch-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-037",
        "source_page": 18,
        "text": "land geleistet worden ist, von der Steuer abgezogen, die von",
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          {
            "bbox": [
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            ],
            "text": "land"
          },
          {
            "bbox": [
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            ],
            "text": "geleistet"
          },
          {
            "bbox": [
              116.14092,
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              142.69038,
              264.96731
            ],
            "text": "worden"
          },
          {
            "bbox": [
              145.8345,
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              156.3282,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              159.47232,
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              172.47972,
              264.96731
            ],
            "text": "von"
          },
          {
            "bbox": [
              175.62384,
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              187.29858,
              264.96731
            ],
            "text": "der"
          },
          {
            "bbox": [
              190.4427,
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              213.79218,
              264.96731
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              216.9363,
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              258.7116,
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            ],
            "text": "abgezogen,"
          },
          {
            "bbox": [
              261.85572,
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              272.64468,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              275.7888,
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              264.96731
            ],
            "text": "von"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-039",
        "source_page": 18,
        "text": "dieser Person im Zusammenhang mit diesen Einkünften oder",
        "words": [
          {
            "bbox": [
              64.63002,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
              129.74682,
              267.16703,
              187.35444,
              274.49943
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              190.58634,
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            ],
            "text": "mit"
          },
          {
            "bbox": [
              204.91044,
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            ],
            "text": "diesen"
          },
          {
            "bbox": [
              231.64344,
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            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              272.57286,
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              274.49146
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-041",
        "source_page": 18,
        "text": "diesem Vermögen in der Republik Aserbaidschan erhoben wird.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
              138.48492,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Republik"
          },
          {
            "bbox": [
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            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
              240.21396,
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            ],
            "text": "erhoben"
          },
          {
            "bbox": [
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            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-043",
        "source_page": 18,
        "text": "Dieser Abzug darf jedoch die Summe der aserbaidschanischen",
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          {
            "bbox": [
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            ],
            "text": "Dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Abzug"
          },
          {
            "bbox": [
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              128.3982,
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            ],
            "text": "darf"
          },
          {
            "bbox": [
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Summe"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "aserbaidschanischen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-045",
        "source_page": 18,
        "text": "Steuer auf die Einkünfte und das Vermögen nicht übersteigen,",
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          {
            "bbox": [
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            ],
            "text": "Steuer"
          },
          {
            "bbox": [
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              101.75298,
              303.10376
            ],
            "text": "auf"
          },
          {
            "bbox": [
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              115.22322,
              303.10376
            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              153.79854,
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              167.40444,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              170.08572,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "übersteigen,"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-047",
        "source_page": 18,
        "text": "die im Einklang mit dem Recht und den Besteuerungsregeln der",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Einklang"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              188.75892,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Besteuerungsregeln"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-049",
        "source_page": 18,
        "text": "Republik Aserbaidschan errechnet worden ist.",
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          {
            "bbox": [
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            ],
            "text": "Republik"
          },
          {
            "bbox": [
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            ],
            "text": "Aserbaidschan"
          },
          {
            "bbox": [
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            ],
            "text": "errechnet"
          },
          {
            "bbox": [
              189.31752,
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              322.17597
            ],
            "text": "worden"
          },
          {
            "bbox": [
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-052",
        "source_page": 18,
        "text": "Artikel 24",
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          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "24"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-054",
        "source_page": 18,
        "text": "Gleichbehandlung",
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          {
            "bbox": [
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            ],
            "text": "Gleichbehandlung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-056",
        "source_page": 18,
        "text": "(1) Staatsangehörige eines Vertragsstaats dürfen im anderen",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.12814,
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              381.82345
            ],
            "text": "Staatsangehörige"
          },
          {
            "bbox": [
              150.76614,
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              169.47126,
              381.82345
            ],
            "text": "eines"
          },
          {
            "bbox": [
              171.4503,
              374.49105,
              222.43452,
              381.82345
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              224.41356,
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              247.32414,
              381.82345
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              249.30318,
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              257.88168,
              381.82345
            ],
            "text": "im"
          },
          {
            "bbox": [
              259.86072,
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              381.82345
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-058",
        "source_page": 18,
        "text": "Vertragsstaat keiner Besteuerung oder damit zusammen-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              118.00026,
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              139.57818,
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            ],
            "text": "keiner"
          },
          {
            "bbox": [
              145.97016,
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              191.28858,
              391.36354
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              197.68056,
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              213.93582,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              220.3278,
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              240.4374,
              391.36354
            ],
            "text": "damit"
          },
          {
            "bbox": [
              246.82938,
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              391.36354
            ],
            "text": "zusammen-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-060",
        "source_page": 18,
        "text": "hängenden Verpflichtung unterworfen werden, die anders oder",
        "words": [
          {
            "bbox": [
              64.638,
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            ],
            "text": "hängenden"
          },
          {
            "bbox": [
              107.00382,
              393.56326,
              153.71076,
              400.89566
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              156.2085,
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            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              201.40722,
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              229.92774,
              400.89566
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              232.3776,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              245.6643,
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            ],
            "text": "anders"
          },
          {
            "bbox": [
              272.54892,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-062",
        "source_page": 18,
        "text": "belastender ist als die Besteuerung und die damit zusam-",
        "words": [
          {
            "bbox": [
              64.638,
              403.09538,
              106.6128,
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            ],
            "text": "belastender"
          },
          {
            "bbox": [
              111.21726,
              403.09538,
              119.49252,
              410.42778
            ],
            "text": "ist"
          },
          {
            "bbox": [
              124.09698,
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              134.08794,
              410.42778
            ],
            "text": "als"
          },
          {
            "bbox": [
              138.6924,
              403.08741,
              149.48136,
              410.41981
            ],
            "text": "die"
          },
          {
            "bbox": [
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              199.4601,
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              204.06456,
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              217.67046,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              222.27492,
              403.08741,
              233.06388,
              410.41981
            ],
            "text": "die"
          },
          {
            "bbox": [
              237.66834,
              403.08741,
              257.77794,
              410.41981
            ],
            "text": "damit"
          },
          {
            "bbox": [
              262.32654,
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              288.78024,
              410.41981
            ],
            "text": "zusam-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-064",
        "source_page": 18,
        "text": "menhängenden Verpflichtungen, denen Staatsangehörige des",
        "words": [
          {
            "bbox": [
              64.60608,
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            ],
            "text": "menhängenden"
          },
          {
            "bbox": [
              123.37878,
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              180.9864,
              419.95193
            ],
            "text": "Verpflichtungen,"
          },
          {
            "bbox": [
              184.31406,
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              206.49048,
              419.95193
            ],
            "text": "denen"
          },
          {
            "bbox": [
              209.81814,
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              272.4771,
              419.95193
            ],
            "text": "Staatsangehörige"
          },
          {
            "bbox": [
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              288.81216,
              419.95193
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-066",
        "source_page": 18,
        "text": "anderen Staates unter gleichen Verhältnissen, insbesondere",
        "words": [
          {
            "bbox": [
              64.64598,
              422.15962,
              93.57348,
              429.49202
            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              125.11842,
              429.49999
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              129.61914,
              422.16759,
              147.9492,
              429.49999
            ],
            "text": "unter"
          },
          {
            "bbox": [
              152.44992,
              422.16759,
              182.3031,
              429.49999
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
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              236.27184,
              429.49999
            ],
            "text": "Verhältnissen,"
          },
          {
            "bbox": [
              240.77256,
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              288.81216,
              429.49999
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-068",
        "source_page": 18,
        "text": "hinsichtlich der Ansässigkeit, unterworfen sind oder unter-",
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          {
            "bbox": [
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              104.54598,
              439.01617
            ],
            "text": "hinsichtlich"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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              173.38944,
              439.02414
            ],
            "text": "Ansässigkeit,"
          },
          {
            "bbox": [
              178.42482,
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              221.1258,
              439.02414
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              226.16118,
              431.69174,
              241.0359,
              439.02414
            ],
            "text": "sind"
          },
          {
            "bbox": [
              246.07128,
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              262.32654,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              267.36192,
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              288.7962,
              439.02414
            ],
            "text": "unter-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-070",
        "source_page": 18,
        "text": "worfen werden können. Diese Bestimmung gilt ungeachtet des",
        "words": [
          {
            "bbox": [
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              88.99296,
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            ],
            "text": "worfen"
          },
          {
            "bbox": [
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              117.6252,
              448.56423
            ],
            "text": "werden"
          },
          {
            "bbox": [
              119.95536,
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              448.56423
            ],
            "text": "können."
          },
          {
            "bbox": [
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              170.72412,
              448.56423
            ],
            "text": "Diese"
          },
          {
            "bbox": [
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              218.14926,
              448.56423
            ],
            "text": "Bestimmung"
          },
          {
            "bbox": [
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              231.11676,
              448.56423
            ],
            "text": "gilt"
          },
          {
            "bbox": [
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              448.56423
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
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              288.78822,
              448.56423
            ],
            "text": "des"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-072",
        "source_page": 18,
        "text": "Artikels 1 auch für Personen, die in keinem Vertragsstaat",
        "words": [
          {
            "bbox": [
              64.62204,
              450.76395,
              90.92412,
              458.09635
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              96.03132,
              450.76395,
              100.4682,
              458.09635
            ],
            "text": "1"
          },
          {
            "bbox": [
              105.5754,
              450.76395,
              123.01968,
              458.09635
            ],
            "text": "auch"
          },
          {
            "bbox": [
              128.12688,
              450.76395,
              137.58318,
              458.09635
            ],
            "text": "für"
          },
          {
            "bbox": [
              142.69038,
              450.76395,
              178.68018,
              458.09635
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              183.78738,
              450.76395,
              194.57634,
              458.09635
            ],
            "text": "die"
          },
          {
            "bbox": [
              199.68354,
              450.76395,
              205.89198,
              458.09635
            ],
            "text": "in"
          },
          {
            "bbox": [
              210.99918,
              450.76395,
              236.7267,
              458.09635
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              241.8339,
              450.76395,
              288.82812,
              458.09635
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          460.2881,
          115.29504,
          467.62847
        ],
        "id": "pdf-018-line-074",
        "source_page": 18,
        "text": "ansässig sind.",
        "words": [
          {
            "bbox": [
              64.66194,
              460.29607,
              95.92758,
              467.62847
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              98.14602,
              460.2881,
              115.29504,
              467.6205
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          73.0968,
          486.12684,
          288.78024,
          493.46721
        ],
        "id": "pdf-018-line-077",
        "source_page": 18,
        "text": "(2) Staatenlose, die in einem Vertragsstaat ansässig sind,",
        "words": [
          {
            "bbox": [
              73.0968,
              486.12684,
              81.66732,
              493.45924
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.1042,
              486.12684,
              130.44108,
              493.45924
            ],
            "text": "Staatenlose,"
          },
          {
            "bbox": [
              134.5029,
              486.12684,
              145.29186,
              493.45924
            ],
            "text": "die"
          },
          {
            "bbox": [
              149.35368,
              486.12684,
              155.56212,
              493.45924
            ],
            "text": "in"
          },
          {
            "bbox": [
              159.58404,
              486.13481,
              181.16994,
              493.46721
            ],
            "text": "einem"
          },
          {
            "bbox": [
              185.23176,
              486.13481,
              232.22598,
              493.46721
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              236.2878,
              486.13481,
              267.61728,
              493.46721
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              271.6791,
              486.13481,
              288.78024,
              493.46721
            ],
            "text": "sind,"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          495.66693,
          288.81216,
          503.0073
        ],
        "id": "pdf-018-line-079",
        "source_page": 18,
        "text": "dürfen in keinem Vertragsstaat einer Besteuerung oder damit",
        "words": [
          {
            "bbox": [
              64.61406,
              495.66693,
              87.52464,
              502.99933
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              90.84432,
              495.66693,
              97.05276,
              502.99933
            ],
            "text": "in"
          },
          {
            "bbox": [
              100.37244,
              495.66693,
              126.09996,
              502.99933
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              129.41964,
              495.66693,
              176.41386,
              502.99933
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              179.67768,
              495.6749,
              197.11398,
              503.0073
            ],
            "text": "einer"
          },
          {
            "bbox": [
              200.43366,
              495.6749,
              245.80794,
              503.0073
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              249.12762,
              495.6749,
              265.38288,
              503.0073
            ],
            "text": "oder"
          },
          {
            "bbox": [
              268.70256,
              495.6749,
              288.81216,
              503.0073
            ],
            "text": "damit"
          }
        ]
      },
      {
        "bbox": [
          64.64598,
          505.19905,
          288.80418,
          512.53942
        ],
        "id": "pdf-018-line-081",
        "source_page": 18,
        "text": "zusammenhängenden Verpflichtung unterworfen werden, die",
        "words": [
          {
            "bbox": [
              64.64598,
              505.20702,
              143.39262,
              512.53942
            ],
            "text": "zusammenhängenden"
          },
          {
            "bbox": [
              147.58212,
              505.19905,
              194.28906,
              512.53145
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              198.47856,
              505.19905,
              241.1157,
              512.53145
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              245.3052,
              505.19905,
              273.82572,
              512.53145
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              278.01522,
              505.19905,
              288.80418,
              512.53145
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          514.73117,
          288.78822,
          522.06357
        ],
        "id": "pdf-018-line-083",
        "source_page": 18,
        "text": "anders oder belastender ist als die Besteuerung und die damit",
        "words": [
          {
            "bbox": [
              64.638,
              514.73117,
              89.02488,
              522.06357
            ],
            "text": "anders"
          },
          {
            "bbox": [
              91.53858,
              514.73117,
              107.79384,
              522.06357
            ],
            "text": "oder"
          },
          {
            "bbox": [
              110.30754,
              514.73117,
              152.23446,
              522.06357
            ],
            "text": "belastender"
          },
          {
            "bbox": [
              154.74816,
              514.73117,
              163.02342,
              522.06357
            ],
            "text": "ist"
          },
          {
            "bbox": [
              165.53712,
              514.73117,
              175.58394,
              522.06357
            ],
            "text": "als"
          },
          {
            "bbox": [
              178.09764,
              514.73117,
              188.8866,
              522.06357
            ],
            "text": "die"
          },
          {
            "bbox": [
              191.4003,
              514.73117,
              236.77458,
              522.06357
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              239.28828,
              514.73117,
              252.86226,
              522.06357
            ],
            "text": "und"
          },
          {
            "bbox": [
              255.37596,
              514.73117,
              266.16492,
              522.06357
            ],
            "text": "die"
          },
          {
            "bbox": [
              268.67862,
              514.73117,
              288.78822,
              522.06357
            ],
            "text": "damit"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          524.27126,
          288.82812,
          531.60366
        ],
        "id": "pdf-018-line-085",
        "source_page": 18,
        "text": "zusammenhängenden Verpflichtungen, denen Staatsangehö-",
        "words": [
          {
            "bbox": [
              64.62204,
              524.27126,
              143.41656,
              531.60366
            ],
            "text": "zusammenhängenden"
          },
          {
            "bbox": [
              147.80556,
              524.27126,
              205.4052,
              531.60366
            ],
            "text": "Verpflichtungen,"
          },
          {
            "bbox": [
              209.7942,
              524.27126,
              231.97062,
              531.60366
            ],
            "text": "denen"
          },
          {
            "bbox": [
              236.35962,
              524.27126,
              288.82812,
              531.60366
            ],
            "text": "Staatsangehö-"
          }
        ]
      },
      {
        "bbox": [
          64.60608,
          533.78744,
          288.82014,
          541.11984
        ],
        "id": "pdf-018-line-087",
        "source_page": 18,
        "text": "rige des betreffenden Staates unter gleichen Verhältnissen",
        "words": [
          {
            "bbox": [
              64.60608,
              533.78744,
              77.90076,
              541.11984
            ],
            "text": "rige"
          },
          {
            "bbox": [
              82.96008,
              533.78744,
              95.96748,
              541.11984
            ],
            "text": "des"
          },
          {
            "bbox": [
              101.0268,
              533.78744,
              146.1138,
              541.11984
            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
              151.17312,
              533.78744,
              178.21734,
              541.11984
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              183.27666,
              533.78744,
              201.55086,
              541.11984
            ],
            "text": "unter"
          },
          {
            "bbox": [
              206.61018,
              533.78744,
              236.46336,
              541.11984
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              241.52268,
              533.78744,
              288.82014,
              541.11984
            ],
            "text": "Verhältnissen"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          543.32753,
          247.05282,
          550.65993
        ],
        "id": "pdf-018-line-089",
        "source_page": 18,
        "text": "unterworfen sind oder unterworfen werden können.",
        "words": [
          {
            "bbox": [
              64.65396,
              543.32753,
              107.2911,
              550.65993
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              109.50954,
              543.32753,
              124.44012,
              550.65993
            ],
            "text": "sind"
          },
          {
            "bbox": [
              126.65856,
              543.32753,
              142.91382,
              550.65993
            ],
            "text": "oder"
          },
          {
            "bbox": [
              145.13226,
              543.32753,
              187.83324,
              550.65993
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              190.05168,
              543.32753,
              216.35376,
              550.65993
            ],
            "text": "werden"
          },
          {
            "bbox": [
              218.51634,
              543.32753,
              247.05282,
              550.65993
            ],
            "text": "können."
          }
        ]
      },
      {
        "bbox": [
          73.0968,
          569.16627,
          288.82014,
          576.51461
        ],
        "id": "pdf-018-line-092",
        "source_page": 18,
        "text": "(3) Die Besteuerung einer Betriebsstätte, die ein",
        "words": [
          {
            "bbox": [
              73.0968,
              569.16627,
              81.66732,
              576.49867
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.1042,
              569.16627,
              97.77894,
              576.49867
            ],
            "text": "Die"
          },
          {
            "bbox": [
              108.77538,
              569.16627,
              154.14966,
              576.49867
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              165.1461,
              569.16627,
              182.5824,
              576.49867
            ],
            "text": "einer"
          },
          {
            "bbox": [
              193.57884,
              569.16627,
              245.5446,
              576.49867
            ],
            "text": "Betriebsstätte,"
          },
          {
            "bbox": [
              256.54104,
              569.18221,
              267.33,
              576.51461
            ],
            "text": "die"
          },
          {
            "bbox": [
              278.32644,
              569.18221,
              288.82014,
              576.51461
            ],
            "text": "ein"
          }
        ]
      },
      {
        "bbox": [
          64.65396,
          578.69839,
          288.7962,
          586.03079
        ],
        "id": "pdf-018-line-094",
        "source_page": 18,
        "text": "Unternehmen eines Vertragsstaats im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              64.65396,
              578.69839,
              113.14044,
              586.03079
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              117.36984,
              578.69839,
              136.1388,
              586.03079
            ],
            "text": "eines"
          },
          {
            "bbox": [
              140.43204,
              578.69839,
              191.41626,
              586.03079
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              195.7095,
              578.69839,
              204.288,
              586.03079
            ],
            "text": "im"
          },
          {
            "bbox": [
              208.58124,
              578.69839,
              237.55662,
              586.03079
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              241.80198,
              578.69839,
              288.7962,
              586.03079
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          588.23848,
          288.78024,
          595.57088
        ],
        "id": "pdf-018-line-096",
        "source_page": 18,
        "text": "hat, darf im anderen Staat nicht ungünstiger sein als die",
        "words": [
          {
            "bbox": [
              64.63002,
              588.23848,
              78.0843,
              595.57088
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              83.14362,
              588.23848,
              97.18044,
              595.57088
            ],
            "text": "darf"
          },
          {
            "bbox": [
              102.23976,
              588.23848,
              110.81826,
              595.57088
            ],
            "text": "im"
          },
          {
            "bbox": [
              115.87758,
              588.23848,
              144.85296,
              595.57088
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              149.8644,
              588.23848,
              168.63336,
              595.57088
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              173.69268,
              588.23848,
              191.13696,
              595.57088
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              196.19628,
              588.23848,
              238.3227,
              595.57088
            ],
            "text": "ungünstiger"
          },
          {
            "bbox": [
              243.38202,
              588.23848,
              257.86572,
              595.57088
            ],
            "text": "sein"
          },
          {
            "bbox": [
              262.92504,
              588.23848,
              272.97186,
              595.57088
            ],
            "text": "als"
          },
          {
            "bbox": [
              277.99128,
              588.23848,
              288.78024,
              595.57088
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          597.7706,
          288.82812,
          605.103
        ],
        "id": "pdf-018-line-098",
        "source_page": 18,
        "text": "Besteuerung von Unternehmen des anderen Staates, die die",
        "words": [
          {
            "bbox": [
              64.61406,
              597.7706,
              109.98834,
              605.103
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              113.49954,
              597.7706,
              126.50694,
              605.103
            ],
            "text": "von"
          },
          {
            "bbox": [
              130.01814,
              597.7706,
              178.50462,
              605.103
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              182.01582,
              597.7706,
              194.96736,
              605.103
            ],
            "text": "des"
          },
          {
            "bbox": [
              198.47856,
              597.7706,
              227.45394,
              605.103
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              230.96514,
              597.7706,
              260.2278,
              605.103
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              263.739,
              597.7706,
              274.52796,
              605.103
            ],
            "text": "die"
          },
          {
            "bbox": [
              278.03916,
              597.7706,
              288.82812,
              605.103
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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          288.81216,
          614.63512
        ],
        "id": "pdf-018-line-100",
        "source_page": 18,
        "text": "gleiche Tätigkeit ausüben. Diese Bestimmung ist nicht so aus-",
        "words": [
          {
            "bbox": [
              64.66194,
              607.30272,
              90.0144,
              614.63512
            ],
            "text": "gleiche"
          },
          {
            "bbox": [
              92.568,
              607.30272,
              123.0117,
              614.63512
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              125.5653,
              607.30272,
              158.38704,
              614.63512
            ],
            "text": "ausüben."
          },
          {
            "bbox": [
              160.94064,
              607.30272,
              180.89064,
              614.63512
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              183.44424,
              607.30272,
              228.49134,
              614.63512
            ],
            "text": "Bestimmung"
          },
          {
            "bbox": [
              231.04494,
              607.30272,
              239.3202,
              614.63512
            ],
            "text": "ist"
          },
          {
            "bbox": [
              241.8738,
              607.30272,
              259.31808,
              614.63512
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              261.87168,
              607.30272,
              270.4422,
              614.63512
            ],
            "text": "so"
          },
          {
            "bbox": [
              272.9958,
              607.30272,
              288.81216,
              614.63512
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          616.83484,
          288.81216,
          624.16724
        ],
        "id": "pdf-018-line-102",
        "source_page": 18,
        "text": "zulegen, als verpflichte sie einen Vertragsstaat, den im anderen",
        "words": [
          {
            "bbox": [
              64.638,
              616.83484,
              94.4832,
              624.16724
            ],
            "text": "zulegen,"
          },
          {
            "bbox": [
              96.70962,
              616.83484,
              106.70856,
              624.16724
            ],
            "text": "als"
          },
          {
            "bbox": [
              108.93498,
              616.83484,
              146.02602,
              624.16724
            ],
            "text": "verpflichte"
          },
          {
            "bbox": [
              148.25244,
              616.83484,
              158.29926,
              624.16724
            ],
            "text": "sie"
          },
          {
            "bbox": [
              160.52568,
              616.83484,
              179.74152,
              624.16724
            ],
            "text": "einen"
          },
          {
            "bbox": [
              181.96794,
              616.83484,
              231.12474,
              624.16724
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              233.35116,
              616.83484,
              246.80544,
              624.16724
            ],
            "text": "den"
          },
          {
            "bbox": [
              249.03186,
              616.83484,
              257.61036,
              624.16724
            ],
            "text": "im"
          },
          {
            "bbox": [
              259.83678,
              616.83484,
              288.81216,
              624.16724
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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        ],
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        "source_page": 18,
        "text": "Vertragsstaat ansässigen Personen Steuerfreibeträge, -ver-",
        "words": [
          {
            "bbox": [
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            "text": "Vertragsstaat"
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            "bbox": [
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
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            ],
            "text": "Personen"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerfreibeträge,"
          },
          {
            "bbox": [
              271.65516,
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            ],
            "text": "-ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-106",
        "source_page": 18,
        "text": "günstigungen und -ermäßigungen zu gewähren, die er nur",
        "words": [
          {
            "bbox": [
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            "text": "günstigungen"
          },
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            ],
            "text": "und"
          },
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            ],
            "text": "-ermäßigungen"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "gewähren,"
          },
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "er"
          },
          {
            "bbox": [
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            "text": "nur"
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        ]
      },
      {
        "bbox": [
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        "text": "seinen ansässigen Personen gewährt.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "seinen"
          },
          {
            "bbox": [
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
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            ],
            "text": "Personen"
          },
          {
            "bbox": [
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            "text": "gewährt."
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        "text": "(4) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 8 oder",
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            ],
            "text": "(4)"
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            ],
            "text": "Sofern"
          },
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "9"
          },
          {
            "bbox": [
              164.88276,
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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            ],
            "text": "1,"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "11"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
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            ],
            "text": "8"
          },
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            "bbox": [
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            "text": "oder"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-018-line-115",
        "source_page": 18,
        "text": "Artikel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenz-",
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          {
            "bbox": [
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            "text": "Artikel"
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            ],
            "text": "12"
          },
          {
            "bbox": [
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            "text": "Absatz"
          },
          {
            "bbox": [
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            ],
            "text": "6"
          },
          {
            "bbox": [
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            "text": "anzuwenden"
          },
          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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              226.64796,
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            ],
            "text": "sind"
          },
          {
            "bbox": [
              231.86688,
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            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              263.1006,
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            ],
            "text": "Lizenz-"
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        ]
      },
      {
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        "id": "pdf-018-line-117",
        "source_page": 18,
        "text": "gebühren und andere Entgelte, die ein Unternehmen eines Ver-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "gebühren"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
            "bbox": [
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            ],
            "text": "Entgelte,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-018-line-119",
        "source_page": 18,
        "text": "tragsstaats an eine im anderen Vertragsstaat ansässige Person",
        "words": [
          {
            "bbox": [
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            ],
            "text": "tragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
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        ]
      },
      {
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        "id": "pdf-018-line-121",
        "source_page": 18,
        "text": "zahlt, bei der Ermittlung der steuerpflichtigen Gewinne dieses",
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          {
            "bbox": [
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            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
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            ],
            "text": "bei"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              154.58058,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "steuerpflichtigen"
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          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            "text": "dieses"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-018-line-123",
        "source_page": 18,
        "text": "Unternehmens unter den gleichen Bedingungen wie Zahlungen",
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          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
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            ],
            "text": "unter"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "gleichen"
          },
          {
            "bbox": [
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            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
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            ],
            "text": "wie"
          },
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            "text": "Zahlungen"
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        ]
      },
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        "source_page": 18,
        "text": "an eine im erstgenannten Staat ansässige Person zum Abzug",
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          {
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            ],
            "text": "an"
          },
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            "text": "eine"
          },
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "erstgenannten"
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            "text": "ansässige"
          },
          {
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            "text": "Abzug"
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        ]
      },
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        "source_page": 18,
        "text": "zuzulassen. Dementsprechend sind Schulden, die ein",
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          {
            "bbox": [
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            ],
            "text": "zuzulassen."
          },
          {
            "bbox": [
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            ],
            "text": "Dementsprechend"
          },
          {
            "bbox": [
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            ],
            "text": "sind"
          },
          {
            "bbox": [
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            ],
            "text": "Schulden,"
          },
          {
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            ],
            "text": "die"
          },
          {
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            "text": "ein"
          }
        ]
      },
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        "id": "pdf-018-line-129",
        "source_page": 18,
        "text": "Unternehmen eines Vertragsstaats gegenüber einer im anderen",
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          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-131",
        "source_page": 18,
        "text": "Vertragsstaat ansässigen Person hat, bei der Ermittlung des",
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          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässigen"
          },
          {
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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            ],
            "text": "bei"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          }
        ]
      },
      {
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        ],
        "id": "pdf-019-line-003",
        "source_page": 19,
        "text": "steuerpflichtigen Vermögens dieses Unternehmens unter den",
        "words": [
          {
            "bbox": [
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              123.72192,
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            ],
            "text": "steuerpflichtigen"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              253.47672,
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              271.80678,
              89.3643
            ],
            "text": "unter"
          },
          {
            "bbox": [
              275.35788,
              82.0319,
              288.81216,
              89.3643
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            "text": "den"
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        ]
      },
      {
        "bbox": [
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        "text": "gleichen Bedingungen wie Schulden gegenüber einer im erst-",
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          {
            "bbox": [
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            "text": "gleichen"
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            "text": "Bedingungen"
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            "bbox": [
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            "text": "wie"
          },
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            "text": "Schulden"
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            "text": "gegenüber"
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            "text": "einer"
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          {
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            "text": "im"
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            "bbox": [
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            "text": "erst-"
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        "text": "genannten Staat ansässigen Person zum Abzug zuzulassen.",
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            "bbox": [
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            "text": "genannten"
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            "text": "Person"
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            "text": "Abzug"
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        "text": "(5) Unternehmen eines Vertragsstaats, deren Kapital ganz",
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            "text": "Unternehmen"
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            "text": "eines"
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            "text": "Vertragsstaats,"
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            "text": "deren"
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            "text": "Kapital"
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        "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-",
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            "text": "einer"
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            "text": "im"
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            "text": "anderen"
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            "text": "Ver-"
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        "text": "tragsstaat ansässigen Person oder mehreren solchen Personen",
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            "text": "die"
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        "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-",
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            "text": "denen"
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            "text": "andere"
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            "text": "des"
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        "text": "jeder Art und Bezeichnung.",
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        "text": "Artikel 25",
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        "text": "Verständigungsverfahren",
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        "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen eines",
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            "text": "Ist"
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            "text": "eine"
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          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "Auffassung,"
          },
          {
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            "text": "dass"
          },
          {
            "bbox": [
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            "text": "Maßnahmen"
          },
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            "bbox": [
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            "text": "eines"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-019-line-043",
        "source_page": 19,
        "text": "Vertragsstaats oder beider Vertragsstaaten für sie zu einer",
        "words": [
          {
            "bbox": [
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            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "beider"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            "text": "einer"
          }
        ]
      },
      {
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        "id": "pdf-019-line-045",
        "source_page": 19,
        "text": "Besteuerung führen oder führen werden, die diesem",
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          {
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            "text": "Besteuerung"
          },
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            "bbox": [
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            ],
            "text": "führen"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "führen"
          },
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            ],
            "text": "werden,"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            "text": "diesem"
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        ]
      },
      {
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        "id": "pdf-019-line-047",
        "source_page": 19,
        "text": "Abkommen nicht entspricht, so kann sie unbeschadet der nach",
        "words": [
          {
            "bbox": [
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            "text": "Abkommen"
          },
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            ],
            "text": "nicht"
          },
          {
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            "text": "entspricht,"
          },
          {
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "kann"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            "text": "unbeschadet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "nach"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-019-line-049",
        "source_page": 19,
        "text": "dem innerstaatlichen Recht dieser Staaten vorgesehenen",
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          {
            "bbox": [
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            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "innerstaatlichen"
          },
          {
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Staaten"
          },
          {
            "bbox": [
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            "text": "vorgesehenen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-019-line-051",
        "source_page": 19,
        "text": "Rechtsmittel ihren Fall der zuständigen Behörde des Vertrags-",
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          {
            "bbox": [
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            "text": "Rechtsmittel"
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            "text": "ihren"
          },
          {
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            ],
            "text": "Fall"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörde"
          },
          {
            "bbox": [
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            "text": "des"
          },
          {
            "bbox": [
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            "text": "Vertrags-"
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        ]
      },
      {
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        "id": "pdf-019-line-053",
        "source_page": 19,
        "text": "staats, in dem sie ansässig ist, oder, sofern ihr Fall von Arti-",
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          {
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            "text": "staats,"
          },
          {
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            ],
            "text": "in"
          },
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            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
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            "bbox": [
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            ],
            "text": "ansässig"
          },
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            "bbox": [
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            ],
            "text": "ist,"
          },
          {
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            "text": "oder,"
          },
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            "bbox": [
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            "text": "sofern"
          },
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            "text": "ihr"
          },
          {
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            "text": "Fall"
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            "text": "von"
          },
          {
            "bbox": [
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            "text": "Arti-"
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        ]
      },
      {
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        "id": "pdf-019-line-055",
        "source_page": 19,
        "text": "kel 24 Absatz 1 erfasst wird, der zuständigen Behörde des Ver-",
        "words": [
          {
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            "text": "kel"
          },
          {
            "bbox": [
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            ],
            "text": "24"
          },
          {
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            ],
            "text": "Absatz"
          },
          {
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "erfasst"
          },
          {
            "bbox": [
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            ],
            "text": "wird,"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              259.12656,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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              390.22383
            ],
            "text": "Ver-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-019-line-057",
        "source_page": 19,
        "text": "tragsstaats unterbreiten, dessen Staatsangehöriger sie ist. Der",
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          {
            "bbox": [
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            ],
            "text": "tragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "unterbreiten,"
          },
          {
            "bbox": [
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              399.76392
            ],
            "text": "dessen"
          },
          {
            "bbox": [
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            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              250.572,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              263.18838,
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            ],
            "text": "ist."
          },
          {
            "bbox": [
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            ],
            "text": "Der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-019-line-059",
        "source_page": 19,
        "text": "Fall muss innerhalb von drei Jahren nach der ersten Mitteilung",
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          {
            "bbox": [
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            ],
            "text": "Fall"
          },
          {
            "bbox": [
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            ],
            "text": "muss"
          },
          {
            "bbox": [
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            ],
            "text": "innerhalb"
          },
          {
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            ],
            "text": "von"
          },
          {
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            ],
            "text": "drei"
          },
          {
            "bbox": [
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            ],
            "text": "Jahren"
          },
          {
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              194.82372,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "ersten"
          },
          {
            "bbox": [
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            ],
            "text": "Mitteilung"
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        ]
      },
      {
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        ],
        "id": "pdf-019-line-061",
        "source_page": 19,
        "text": "der Maßnahme unterbreitet werden, die zu einer dem",
        "words": [
          {
            "bbox": [
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              76.31274,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Maßnahme"
          },
          {
            "bbox": [
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            ],
            "text": "unterbreitet"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
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        ]
      },
      {
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        "id": "pdf-019-line-063",
        "source_page": 19,
        "text": "Abkommen nicht entsprechenden Besteuerung führt.",
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          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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              185.0562,
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            ],
            "text": "entsprechenden"
          },
          {
            "bbox": [
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
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            ],
            "text": "führt."
          }
        ]
      },
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        ],
        "id": "pdf-019-line-069",
        "source_page": 19,
        "text": "(2) Hält die zuständige Behörde die Einwendung für",
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          {
            "bbox": [
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            ],
            "text": "(2)"
          },
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            ],
            "text": "Hält"
          },
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "zuständige"
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            ],
            "text": "Behörde"
          },
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            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Einwendung"
          },
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            ],
            "text": "für"
          }
        ]
      },
      {
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        "id": "pdf-019-line-071",
        "source_page": 19,
        "text": "begründet und ist sie selbst nicht in der Lage, eine",
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          {
            "bbox": [
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            ],
            "text": "begründet"
          },
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              137.48742,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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              154.70028,
              492.12825
            ],
            "text": "sie"
          },
          {
            "bbox": [
              161.86632,
              484.79585,
              183.08514,
              492.12825
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              190.25118,
              484.80382,
              207.69546,
              492.13622
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              214.8615,
              484.80382,
              221.06994,
              492.13622
            ],
            "text": "in"
          },
          {
            "bbox": [
              228.23598,
              484.80382,
              239.91072,
              492.13622
            ],
            "text": "der"
          },
          {
            "bbox": [
              247.07676,
              484.80382,
              266.88312,
              492.13622
            ],
            "text": "Lage,"
          },
          {
            "bbox": [
              274.04916,
              484.80382,
              288.82812,
              492.13622
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
          494.34391,
          288.7962,
          501.67631
        ],
        "id": "pdf-019-line-073",
        "source_page": 19,
        "text": "befriedigende Lösung herbeizuführen, so wird sie sich",
        "words": [
          {
            "bbox": [
              64.66194,
              494.34391,
              113.50752,
              501.67631
            ],
            "text": "befriedigende"
          },
          {
            "bbox": [
              121.10448,
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              147.56616,
              501.67631
            ],
            "text": "Lösung"
          },
          {
            "bbox": [
              155.16312,
              494.34391,
              210.28896,
              501.67631
            ],
            "text": "herbeizuführen,"
          },
          {
            "bbox": [
              217.88592,
              494.34391,
              226.45644,
              501.67631
            ],
            "text": "so"
          },
          {
            "bbox": [
              234.0534,
              494.34391,
              249.07176,
              501.67631
            ],
            "text": "wird"
          },
          {
            "bbox": [
              256.66872,
              494.34391,
              266.71554,
              501.67631
            ],
            "text": "sie"
          },
          {
            "bbox": [
              274.3125,
              494.34391,
              288.7962,
              501.67631
            ],
            "text": "sich"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
          503.87603,
          288.78024,
          511.2164
        ],
        "id": "pdf-019-line-075",
        "source_page": 19,
        "text": "bemühen, den Fall durch Verständigung mit der zuständigen",
        "words": [
          {
            "bbox": [
              64.63002,
              503.87603,
              100.2687,
              511.20843
            ],
            "text": "bemühen,"
          },
          {
            "bbox": [
              103.8597,
              503.87603,
              117.31398,
              511.20843
            ],
            "text": "den"
          },
          {
            "bbox": [
              120.90498,
              503.87603,
              133.31388,
              511.20843
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              136.90488,
              503.87603,
              157.25388,
              511.20843
            ],
            "text": "durch"
          },
          {
            "bbox": [
              160.84488,
              503.884,
              211.9887,
              511.2164
            ],
            "text": "Verständigung"
          },
          {
            "bbox": [
              215.5797,
              503.884,
              226.6719,
              511.2164
            ],
            "text": "mit"
          },
          {
            "bbox": [
              230.2629,
              503.884,
              241.93764,
              511.2164
            ],
            "text": "der"
          },
          {
            "bbox": [
              245.52864,
              503.884,
              288.78024,
              511.2164
            ],
            "text": "zuständigen"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
          513.40815,
          288.81216,
          520.74852
        ],
        "id": "pdf-019-line-077",
        "source_page": 19,
        "text": "Behörde des anderen Vertragsstaats so zu regeln, dass eine",
        "words": [
          {
            "bbox": [
              64.61406,
              513.41612,
              94.91412,
              520.74852
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              98.44926,
              513.41612,
              111.45666,
              520.74852
            ],
            "text": "des"
          },
          {
            "bbox": [
              114.9918,
              513.41612,
              143.96718,
              520.74852
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              147.50232,
              513.41612,
              198.43068,
              520.74852
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              201.96582,
              513.40815,
              210.53634,
              520.74055
            ],
            "text": "so"
          },
          {
            "bbox": [
              214.07148,
              513.40815,
              222.33876,
              520.74055
            ],
            "text": "zu"
          },
          {
            "bbox": [
              225.8739,
              513.40815,
              249.96552,
              520.74055
            ],
            "text": "regeln,"
          },
          {
            "bbox": [
              253.50066,
              513.40815,
              270.49806,
              520.74055
            ],
            "text": "dass"
          },
          {
            "bbox": [
              274.0332,
              513.40815,
              288.81216,
              520.74055
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
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          288.80418,
          530.27267
        ],
        "id": "pdf-019-line-079",
        "source_page": 19,
        "text": "dem Abkommen nicht entsprechende Besteuerung vermieden",
        "words": [
          {
            "bbox": [
              64.64598,
              522.94027,
              80.47032,
              530.27267
            ],
            "text": "dem"
          },
          {
            "bbox": [
              83.3112,
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              124.21668,
              530.27267
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              127.05756,
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              144.50184,
              530.27267
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              147.34272,
              522.94027,
              200.56134,
              530.27267
            ],
            "text": "entsprechende"
          },
          {
            "bbox": [
              203.40222,
              522.94027,
              248.71266,
              530.27267
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              251.55354,
              522.94027,
              288.80418,
              530.27267
            ],
            "text": "vermieden"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          532.48036,
          288.78822,
          539.81276
        ],
        "id": "pdf-019-line-081",
        "source_page": 19,
        "text": "wird. Die Verständigungsregelung ist ungeachtet der Fristen",
        "words": [
          {
            "bbox": [
              64.638,
              532.48036,
              81.92268,
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            ],
            "text": "wird."
          },
          {
            "bbox": [
              86.09622,
              532.48036,
              97.77096,
              539.81276
            ],
            "text": "Die"
          },
          {
            "bbox": [
              101.9445,
              532.48036,
              187.90506,
              539.81276
            ],
            "text": "Verständigungsregelung"
          },
          {
            "bbox": [
              192.0786,
              532.48036,
              200.35386,
              539.81276
            ],
            "text": "ist"
          },
          {
            "bbox": [
              204.5274,
              532.48036,
              244.587,
              539.81276
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              248.76054,
              532.48036,
              260.37942,
              539.81276
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.55296,
              532.48036,
              288.78822,
              539.81276
            ],
            "text": "Fristen"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
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          288.78024,
          549.35285
        ],
        "id": "pdf-019-line-083",
        "source_page": 19,
        "text": "des innerstaatlichen Rechts der Vertragsstaaten durchzuführen.",
        "words": [
          {
            "bbox": [
              64.62204,
              542.01248,
              77.62944,
              549.34488
            ],
            "text": "des"
          },
          {
            "bbox": [
              79.50474,
              542.01248,
              135.66798,
              549.34488
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              137.54328,
              542.01248,
              162.46482,
              549.34488
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              164.34012,
              542.02045,
              176.01486,
              549.35285
            ],
            "text": "der"
          },
          {
            "bbox": [
              177.89016,
              542.02045,
              233.60652,
              549.35285
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              235.48182,
              542.02045,
              288.78024,
              549.35285
            ],
            "text": "durchzuführen."
          }
        ]
      },
      {
        "bbox": [
          73.0968,
          577.20003,
          288.81216,
          584.53243
        ],
        "id": "pdf-019-line-087",
        "source_page": 19,
        "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden",
        "words": [
          {
            "bbox": [
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              81.66732,
              584.53243
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.1042,
              577.20003,
              97.77894,
              584.53243
            ],
            "text": "Die"
          },
          {
            "bbox": [
              101.64924,
              577.20003,
              144.94872,
              584.53243
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              148.81902,
              577.20003,
              183.55596,
              584.53243
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              187.37838,
              577.20003,
              199.05312,
              584.53243
            ],
            "text": "der"
          },
          {
            "bbox": [
              202.92342,
              577.20003,
              258.63978,
              584.53243
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              262.51008,
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              288.81216,
              584.53243
            ],
            "text": "werden"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-019-line-089",
        "source_page": 19,
        "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus-",
        "words": [
          {
            "bbox": [
              64.64598,
              586.71621,
              79.12968,
              594.04861
            ],
            "text": "sich"
          },
          {
            "bbox": [
              82.1142,
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              117.705,
              594.04861
            ],
            "text": "bemühen,"
          },
          {
            "bbox": [
              120.68952,
              586.72418,
              177.13206,
              594.05658
            ],
            "text": "Schwierigkeiten"
          },
          {
            "bbox": [
              180.11658,
              586.72418,
              196.37184,
              594.05658
            ],
            "text": "oder"
          },
          {
            "bbox": [
              199.35636,
              586.72418,
              226.9113,
              594.05658
            ],
            "text": "Zweifel,"
          },
          {
            "bbox": [
              229.89582,
              586.72418,
              240.68478,
              594.05658
            ],
            "text": "die"
          },
          {
            "bbox": [
              243.6693,
              586.72418,
              254.45826,
              594.05658
            ],
            "text": "bei"
          },
          {
            "bbox": [
              257.44278,
              586.72418,
              269.11752,
              594.05658
            ],
            "text": "der"
          },
          {
            "bbox": [
              272.10204,
              586.72418,
              288.80418,
              594.05658
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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          288.7962,
          603.59667
        ],
        "id": "pdf-019-line-091",
        "source_page": 19,
        "text": "legung oder Anwendung des Abkommens entstehen, in gegen-",
        "words": [
          {
            "bbox": [
              64.63002,
              596.26427,
              88.72164,
              603.59667
            ],
            "text": "legung"
          },
          {
            "bbox": [
              90.79644,
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              107.0517,
              603.59667
            ],
            "text": "oder"
          },
          {
            "bbox": [
              109.1265,
              596.26427,
              151.64394,
              603.59667
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              153.71874,
              596.26427,
              166.72614,
              603.59667
            ],
            "text": "des"
          },
          {
            "bbox": [
              168.80094,
              596.26427,
              213.75228,
              603.59667
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              215.82708,
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              253.22934,
              603.59667
            ],
            "text": "entstehen,"
          },
          {
            "bbox": [
              255.2403,
              596.26427,
              261.44874,
              603.59667
            ],
            "text": "in"
          },
          {
            "bbox": [
              263.52354,
              596.26427,
              288.7962,
              603.59667
            ],
            "text": "gegen-"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          605.78842,
          288.82812,
          613.12879
        ],
        "id": "pdf-019-line-093",
        "source_page": 19,
        "text": "seitigem Einvernehmen zu beseitigen. Sie können auch",
        "words": [
          {
            "bbox": [
              64.62204,
              605.79639,
              94.62684,
              613.12879
            ],
            "text": "seitigem"
          },
          {
            "bbox": [
              101.5056,
              605.79639,
              152.35416,
              613.12879
            ],
            "text": "Einvernehmen"
          },
          {
            "bbox": [
              159.23292,
              605.79639,
              167.45232,
              613.12879
            ],
            "text": "zu"
          },
          {
            "bbox": [
              174.33108,
              605.78842,
              213.20166,
              613.12082
            ],
            "text": "beseitigen."
          },
          {
            "bbox": [
              220.08042,
              605.78842,
              231.30828,
              613.12082
            ],
            "text": "Sie"
          },
          {
            "bbox": [
              238.18704,
              605.78842,
              264.50508,
              613.12082
            ],
            "text": "können"
          },
          {
            "bbox": [
              271.38384,
              605.78842,
              288.82812,
              613.12082
            ],
            "text": "auch"
          }
        ]
      },
      {
        "bbox": [
          64.66194,
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          288.80418,
          622.65294
        ],
        "id": "pdf-019-line-095",
        "source_page": 19,
        "text": "gemeinsam darüber beraten, wie eine Doppelbesteuerung in",
        "words": [
          {
            "bbox": [
              64.66194,
              615.32054,
              105.84672,
              622.65294
            ],
            "text": "gemeinsam"
          },
          {
            "bbox": [
              109.57338,
              615.32054,
              137.35974,
              622.65294
            ],
            "text": "darüber"
          },
          {
            "bbox": [
              141.0864,
              615.32054,
              170.50068,
              622.65294
            ],
            "text": "beraten,"
          },
          {
            "bbox": [
              174.22734,
              615.32054,
              186.333,
              622.65294
            ],
            "text": "wie"
          },
          {
            "bbox": [
              190.05966,
              615.32054,
              204.83862,
              622.65294
            ],
            "text": "eine"
          },
          {
            "bbox": [
              208.56528,
              615.32054,
              278.86908,
              622.65294
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              282.59574,
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              288.80418,
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            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          64.638,
          624.85266,
          288.78024,
          632.19303
        ],
        "id": "pdf-019-line-097",
        "source_page": 19,
        "text": "Fällen vermieden werden kann, die im Abkommen nicht",
        "words": [
          {
            "bbox": [
              64.638,
              624.85266,
              85.76904,
              632.18506
            ],
            "text": "Fällen"
          },
          {
            "bbox": [
              91.8099,
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              128.9967,
              632.18506
            ],
            "text": "vermieden"
          },
          {
            "bbox": [
              135.03756,
              624.86063,
              161.33964,
              632.19303
            ],
            "text": "werden"
          },
          {
            "bbox": [
              167.3805,
              624.86063,
              186.89958,
              632.19303
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              192.94044,
              624.86063,
              203.7294,
              632.19303
            ],
            "text": "die"
          },
          {
            "bbox": [
              209.77026,
              624.86063,
              218.34876,
              632.19303
            ],
            "text": "im"
          },
          {
            "bbox": [
              224.38962,
              624.86063,
              265.35096,
              632.19303
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              271.39182,
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              288.78024,
              632.19303
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          64.61406,
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          119.4606,
          641.73312
        ],
        "id": "pdf-019-line-099",
        "source_page": 19,
        "text": "behandelt sind.",
        "words": [
          {
            "bbox": [
              64.61406,
              634.40072,
              100.09314,
              641.73312
            ],
            "text": "behandelt"
          },
          {
            "bbox": [
              102.31158,
              634.40072,
              119.4606,
              641.73312
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          73.12074,
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          288.78822,
          657.84049
        ],
        "id": "pdf-019-line-101",
        "source_page": 19,
        "text": "(4) Die zuständigen Behörden der Vertragsstaaten können",
        "words": [
          {
            "bbox": [
              73.12074,
              650.50809,
              81.69126,
              657.84049
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.12814,
              650.50809,
              97.80288,
              657.84049
            ],
            "text": "Die"
          },
          {
            "bbox": [
              101.67318,
              650.50809,
              144.9168,
              657.84049
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              148.7871,
              650.50809,
              183.52404,
              657.84049
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              187.39434,
              650.50809,
              199.06908,
              657.84049
            ],
            "text": "der"
          },
          {
            "bbox": [
              202.93938,
              650.50809,
              258.65574,
              657.84049
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              262.47018,
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              288.78822,
              657.84049
            ],
            "text": "können"
          }
        ]
      },
      {
        "bbox": [
          64.62204,
          660.04021,
          288.8361,
          667.37261
        ],
        "id": "pdf-019-line-103",
        "source_page": 19,
        "text": "zur Herbeiführung einer Einigung im Sinne der vorstehenden",
        "words": [
          {
            "bbox": [
              64.62204,
              660.04021,
              75.54666,
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            "text": "Herbeiführung"
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            "text": "einer"
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            "text": "Einigung"
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            "text": "im"
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            "text": "Sinne"
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            "text": "der"
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            "bbox": [
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        "source_page": 19,
        "text": "Bestimmungen dieses Artikels unmittelbar miteinander ver-",
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            "text": "Bestimmungen"
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            "text": "dieses"
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            "text": "Artikels"
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            "bbox": [
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            "text": "unmittelbar"
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            "bbox": [
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            "text": "miteinander"
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            "text": "ver-"
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      {
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        "text": "kehren.",
        "words": [
          {
            "bbox": [
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            "text": "kehren."
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        ]
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      {
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        "source_page": 19,
        "text": "Artikel 26",
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            "bbox": [
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            "text": "Artikel"
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            "text": "26"
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      {
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        "id": "pdf-019-line-111",
        "source_page": 19,
        "text": "Informationsaustausch",
        "words": [
          {
            "bbox": [
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            "text": "Informationsaustausch"
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        ]
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        "text": "(1) Die zuständigen Behörden der Vertragsstaaten tauschen",
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            "text": "(1)"
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            "text": "Die"
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            "bbox": [
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            "text": "zuständigen"
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            "text": "Behörden"
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          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "Vertragsstaaten"
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          {
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            "text": "tauschen"
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        ]
      },
      {
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        "id": "pdf-019-line-115",
        "source_page": 19,
        "text": "die Informationen aus, die zur Durchführung dieses Abkom-",
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            "text": "die"
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            "text": "Informationen"
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            "text": "aus,"
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            "text": "die"
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            "text": "zur"
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            "text": "Durchführung"
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            "text": "dieses"
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            "text": "Abkom-"
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        "text": "mens oder des innerstaatlichen Rechts der Vertragsstaaten",
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            "text": "mens"
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            "text": "oder"
          },
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            "text": "des"
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            "text": "innerstaatlichen"
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            "text": "der"
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        "text": "betreffend Steuern jeder Art und Bezeichnung, die für Rech-",
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            "text": "betreffend"
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            "text": "Art"
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            "text": "und"
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            "text": "Bezeichnung,"
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            "text": "die"
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            "text": "für"
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            "text": "Rech-"
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        "text": "nung der Vertragsstaaten, der Länder oder ihrer Gebiets-",
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            "text": "Vertragsstaaten,"
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            "text": "der"
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            "text": "Länder"
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            "text": "oder"
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            "text": "ihrer"
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            "text": "Gebiets-"
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        "text": "körperschaften erhoben werden, erforderlich sind, soweit die",
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            "text": "erhoben"
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            "text": "werden,"
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            "text": "sind,"
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            "text": "soweit"
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            "text": "die"
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        "text": "diesem Recht entsprechende Besteuerung nicht dem",
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            "text": "entsprechende"
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            "text": "Besteuerung"
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            "text": "nicht"
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        "text": "Abkommen widerspricht. Der Informationsaustausch ist durch",
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            "text": "Der"
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            "text": "Informationsaustausch"
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            "text": "ist"
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            "text": "durch"
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        "text": "Artikel 1 und 2 nicht eingeschränkt. Alle Informationen, die ein",
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            "text": "1"
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            "text": "und"
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            "text": "2"
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            "text": "nicht"
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            "text": "eingeschränkt."
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            "text": "Alle"
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            "text": "Informationen,"
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            "text": "die"
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            "text": "ein"
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        "text": "Vertragsstaat erhalten hat, sind ebenso geheim zu halten wie",
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            "text": "sind"
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            "text": "ebenso"
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            "text": "halten"
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        "text": "die aufgrund des innerstaatlichen Rechts dieses Staates",
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            "text": "die"
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            "text": "aufgrund"
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            "text": "des"
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            "text": "innerstaatlichen"
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            "text": "Rechts"
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            "text": "dieses"
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            "text": "Staates"
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        "text": "beschafften Informationen und dürfen nur den Personen oder",
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        "text": "behörden) zugänglich gemacht werden, die mit der Ver-",
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            "text": "zugänglich"
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            "text": "gemacht"
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            "text": "werden,"
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            "text": "die"
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            "text": "mit"
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            "text": "der"
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            "text": "Vollstreckung"
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        "text": "lich der in Satz 1 genannten Steuern befasst sind. Diese Per-",
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            "text": "der"
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            "text": "1"
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            "text": "Diese"
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            "text": "die"
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            "text": "nur"
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            "text": "die"
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            "text": "Informationen"
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            "text": "in"
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            "text": "einer"
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        "text": "scheidung offen legen.",
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            "text": "scheidung"
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            "text": "ist"
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            "text": "nicht"
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            "text": "verpflichte"
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            "text": "er"
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            "text": "einen"
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        "text": "Vertragsstaat,",
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        "text": "a) für die Erteilung von Informationen Verwaltungsmaßnahmen",
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            "text": "a)"
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            "text": "Erteilung"
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            "text": "von"
          },
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            "text": "Informationen"
          },
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            "text": "Verwaltungsmaßnahmen"
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        ]
      },
      {
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        "id": "pdf-020-line-045",
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        "text": "durchzuführen, die von den Gesetzen und der Verwaltungs-",
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            "text": "durchzuführen,"
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            "text": "die"
          },
          {
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            "text": "von"
          },
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            "text": "den"
          },
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            "text": "Gesetzen"
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            "text": "und"
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            "text": "der"
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            "text": "Verwaltungs-"
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        "id": "pdf-020-line-047",
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        "text": "praxis dieses oder des anderen Vertragsstaats abweichen;",
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            "text": "praxis"
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            "text": "dieses"
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            "text": "oder"
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            "text": "des"
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            "text": "anderen"
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            "text": "Vertragsstaats"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-050",
        "source_page": 20,
        "text": "b) Informationen zu erteilen, die nach den Gesetzen oder im",
        "words": [
          {
            "bbox": [
              64.61406,
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "Informationen"
          },
          {
            "bbox": [
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              361.64341
            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "erteilen,"
          },
          {
            "bbox": [
              172.61538,
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              183.40434,
              361.64341
            ],
            "text": "die"
          },
          {
            "bbox": [
              186.60432,
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              204.0486,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Gesetzen"
          },
          {
            "bbox": [
              260.7864,
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              277.04166,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              280.24164,
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              361.64341
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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          371.1835
        ],
        "id": "pdf-020-line-053",
        "source_page": 20,
        "text": "üblichen Verwaltungsverfahren dieses oder des anderen",
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          {
            "bbox": [
              77.3661,
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              107.48262,
              371.17553
            ],
            "text": "üblichen"
          },
          {
            "bbox": [
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            ],
            "text": "Verwaltungsverfahren"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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              371.1835
            ],
            "text": "oder"
          },
          {
            "bbox": [
              242.14512,
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              255.15252,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-055",
        "source_page": 20,
        "text": "Vertragsstaats nicht beschafft werden können;",
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          {
            "bbox": [
              77.35014,
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              128.33436,
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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              147.9492,
              380.71562
            ],
            "text": "nicht"
          },
          {
            "bbox": [
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              183.27666,
              380.71562
            ],
            "text": "beschafft"
          },
          {
            "bbox": [
              185.4951,
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            ],
            "text": "werden"
          },
          {
            "bbox": [
              214.01562,
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            ],
            "text": "können;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-058",
        "source_page": 20,
        "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-,",
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          {
            "bbox": [
              64.64598,
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            ],
            "text": "c)"
          },
          {
            "bbox": [
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              126.54684,
              407.9252
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              132.17274,
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              407.9252
            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "erteilen,"
          },
          {
            "bbox": [
              179.91708,
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              190.70604,
              407.9252
            ],
            "text": "die"
          },
          {
            "bbox": [
              196.33194,
              400.5928,
              206.76978,
              407.9252
            ],
            "text": "ein"
          },
          {
            "bbox": [
              212.39568,
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              246.981,
              407.9252
            ],
            "text": "Handels-,"
          },
          {
            "bbox": [
              252.6069,
              400.5928,
              288.82014,
              407.9252
            ],
            "text": "Industrie-,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-060",
        "source_page": 20,
        "text": "Gewerbe- oder Berufsgeheimnis oder ein Geschäftsver-",
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          {
            "bbox": [
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            ],
            "text": "Gewerbe-"
          },
          {
            "bbox": [
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              417.44138
            ],
            "text": "oder"
          },
          {
            "bbox": [
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              197.88804,
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            ],
            "text": "Berufsgeheimnis"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäftsver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-062",
        "source_page": 20,
        "text": "fahren preisgeben würden oder deren Erteilung der öffent-",
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          {
            "bbox": [
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            "text": "fahren"
          },
          {
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            ],
            "text": "preisgeben"
          },
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            "text": "würden"
          },
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            ],
            "text": "oder"
          },
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            "bbox": [
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            ],
            "text": "deren"
          },
          {
            "bbox": [
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            "text": "Erteilung"
          },
          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "öffent-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-064",
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        "text": "lichen Ordnung widerspräche.",
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          {
            "bbox": [
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            ],
            "text": "lichen"
          },
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            "text": "Ordnung"
          },
          {
            "bbox": [
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            "text": "widerspräche."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-068",
        "source_page": 20,
        "text": "Artikel 27",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "27"
          }
        ]
      },
      {
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        "id": "pdf-020-line-070",
        "source_page": 20,
        "text": "Verfahrensregeln für die Quellenbesteuerung",
        "words": [
          {
            "bbox": [
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            "text": "Verfahrensregeln"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Quellenbesteuerung"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-072",
        "source_page": 20,
        "text": "(1) Werden in einem Vertragsstaat die Steuern von",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
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            "bbox": [
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            "text": "Werden"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-074",
        "source_page": 20,
        "text": "Dividenden, Zinsen, Lizenzgebühren oder sonstigen von einer",
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          {
            "bbox": [
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            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
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            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
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            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-076",
        "source_page": 20,
        "text": "im anderen Vertragsstaat ansässigen Person bezogenen Ein-",
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          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
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            "bbox": [
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            ],
            "text": "ansässigen"
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          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
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            ],
            "text": "Ein-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-020-line-078",
        "source_page": 20,
        "text": "künfte im Abzugsweg erhoben, so wird das Recht des erst-",
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          {
            "bbox": [
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            ],
            "text": "künfte"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
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            ],
            "text": "erhoben,"
          },
          {
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "erst-"
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        ]
      },
      {
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        ],
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        "source_page": 20,
        "text": "genannten Staates zur Vornahme des Steuerabzugs zu dem",
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          {
            "bbox": [
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            "text": "genannten"
          },
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            ],
            "text": "Staates"
          },
          {
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            ],
            "text": "zur"
          },
          {
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            ],
            "text": "Vornahme"
          },
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            ],
            "text": "des"
          },
          {
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            ],
            "text": "Steuerabzugs"
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          {
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
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        ]
      },
      {
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        ],
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        "source_page": 20,
        "text": "nach seinem innerstaatlichen Recht vorgesehenen Satz durch",
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          {
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            ],
            "text": "nach"
          },
          {
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            ],
            "text": "seinem"
          },
          {
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            ],
            "text": "innerstaatlichen"
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          {
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "vorgesehenen"
          },
          {
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            ],
            "text": "Satz"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          }
        ]
      },
      {
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        ],
        "id": "pdf-020-line-084",
        "source_page": 20,
        "text": "dieses Abkommen nicht berührt. Die im Abzugsweg erhobene",
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          {
            "bbox": [
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            ],
            "text": "dieses"
          },
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            ],
            "text": "Abkommen"
          },
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "berührt."
          },
          {
            "bbox": [
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              196.65912,
              577.9253
            ],
            "text": "Die"
          },
          {
            "bbox": [
              199.41222,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              210.74382,
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            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
              255.15252,
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            ],
            "text": "erhobene"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-086",
        "source_page": 20,
        "text": "Steuer ist auf Antrag des Steuerpflichtigen zu erstatten, wenn",
        "words": [
          {
            "bbox": [
              64.62204,
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              87.97152,
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            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              90.90018,
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              587.45742
            ],
            "text": "ist"
          },
          {
            "bbox": [
              102.1041,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              116.11698,
              580.12502,
              139.76172,
              587.45742
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              142.69038,
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              155.69778,
              587.45742
            ],
            "text": "des"
          },
          {
            "bbox": [
              158.57856,
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            ],
            "text": "Steuerpflichtigen"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              233.00004,
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              266.69958,
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            ],
            "text": "erstatten,"
          },
          {
            "bbox": [
              269.62824,
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            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-088",
        "source_page": 20,
        "text": "und soweit sie durch das Abkommen ermäßigt wird oder",
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          {
            "bbox": [
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              78.21996,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              83.2713,
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              106.46118,
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            ],
            "text": "soweit"
          },
          {
            "bbox": [
              111.51252,
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              121.55934,
              596.99751
            ],
            "text": "sie"
          },
          {
            "bbox": [
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              147.01554,
              596.99751
            ],
            "text": "durch"
          },
          {
            "bbox": [
              152.06688,
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              165.07428,
              596.99751
            ],
            "text": "das"
          },
          {
            "bbox": [
              170.12562,
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              211.01514,
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              216.06648,
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              247.40394,
              596.99751
            ],
            "text": "ermäßigt"
          },
          {
            "bbox": [
              252.45528,
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              267.52152,
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            ],
            "text": "wird"
          },
          {
            "bbox": [
              272.56488,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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          90.8124,
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        ],
        "id": "pdf-020-line-090",
        "source_page": 20,
        "text": "entfällt.",
        "words": [
          {
            "bbox": [
              64.65396,
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              90.8124,
              606.52963
            ],
            "text": "entfällt."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-092",
        "source_page": 20,
        "text": "(2) Die Anträge auf Steuererstattung müssen vor Ablauf der",
        "words": [
          {
            "bbox": [
              73.14468,
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              81.65136,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              86.08824,
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              97.76298,
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            ],
            "text": "Die"
          },
          {
            "bbox": [
              100.48416,
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            ],
            "text": "Anträge"
          },
          {
            "bbox": [
              131.13534,
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              142.21956,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              144.94074,
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              204.35982,
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            ],
            "text": "Steuererstattung"
          },
          {
            "bbox": [
              207.0411,
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              234.98706,
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            ],
            "text": "müssen"
          },
          {
            "bbox": [
              237.70824,
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              248.9361,
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            ],
            "text": "vor"
          },
          {
            "bbox": [
              251.65728,
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              274.41624,
              624.20709
            ],
            "text": "Ablauf"
          },
          {
            "bbox": [
              277.13742,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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          288.80418,
          633.72327
        ],
        "id": "pdf-020-line-094",
        "source_page": 20,
        "text": "durch das innerstaatliche Recht des Vertragsstaats gesetzten",
        "words": [
          {
            "bbox": [
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              85.05084,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
              88.29072,
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              101.29812,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "innerstaatliche"
          },
          {
            "bbox": [
              159.4404,
              626.39087,
              180.4278,
              633.72327
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              183.66768,
              626.39087,
              196.67508,
              633.72327
            ],
            "text": "des"
          },
          {
            "bbox": [
              199.91496,
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "gesetzten"
          }
        ]
      },
      {
        "bbox": [
          64.638,
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        ],
        "id": "pdf-020-line-096",
        "source_page": 20,
        "text": "Frist oder, wenn diese Frist geringer als 4 Jahre ist, vor Ablauf",
        "words": [
          {
            "bbox": [
              64.638,
              635.93096,
              80.15112,
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            ],
            "text": "Frist"
          },
          {
            "bbox": [
              82.81644,
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              100.55598,
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            ],
            "text": "oder,"
          },
          {
            "bbox": [
              103.2213,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              125.0466,
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            ],
            "text": "diese"
          },
          {
            "bbox": [
              146.77614,
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              162.28926,
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            ],
            "text": "Frist"
          },
          {
            "bbox": [
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              194.20926,
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            ],
            "text": "geringer"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "4"
          },
          {
            "bbox": [
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            ],
            "text": "Jahre"
          },
          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              252.14406,
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            ],
            "text": "vor"
          },
          {
            "bbox": [
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            ],
            "text": "Ablauf"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-098",
        "source_page": 20,
        "text": "des vierten auf das Kalenderjahr der Festsetzung der Abzugs-",
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          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "vierten"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahr"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Festsetzung"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Abzugs-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-100",
        "source_page": 20,
        "text": "steuer auf die Dividenden, Zinsen, Lizenzgebühren oder",
        "words": [
          {
            "bbox": [
              64.61406,
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              86.7825,
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            ],
            "text": "steuer"
          },
          {
            "bbox": [
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              104.42628,
              662.33557
            ],
            "text": "auf"
          },
          {
            "bbox": [
              110.98584,
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              121.7748,
              662.33557
            ],
            "text": "die"
          },
          {
            "bbox": [
              128.33436,
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              170.5725,
              662.33557
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              177.13206,
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              203.14686,
              662.33557
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
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              266.00532,
              662.33557
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              272.56488,
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              662.33557
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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          671.86769
        ],
        "id": "pdf-020-line-102",
        "source_page": 20,
        "text": "anderen Einkünfte folgenden Jahres eingereicht werden.",
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          {
            "bbox": [
              64.65396,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.79192,
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              129.05256,
              671.85972
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              131.271,
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            ],
            "text": "folgenden"
          },
          {
            "bbox": [
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              192.61326,
              671.85972
            ],
            "text": "Jahres"
          },
          {
            "bbox": [
              194.8317,
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            ],
            "text": "eingereicht"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-105",
        "source_page": 20,
        "text": "(3) Der Vertragsstaat, aus dem die Einkünfte stammen, kann",
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          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.12016,
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              98.68068,
              699.06133
            ],
            "text": "Der"
          },
          {
            "bbox": [
              100.93104,
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              150.09582,
              699.06133
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              152.34618,
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              165.05832,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
              167.30868,
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              183.13302,
              699.07727
            ],
            "text": "dem"
          },
          {
            "bbox": [
              185.38338,
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              196.17234,
              699.07727
            ],
            "text": "die"
          },
          {
            "bbox": [
              198.4227,
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              231.68334,
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              233.9337,
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              269.23722,
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            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              271.48758,
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              699.07727
            ],
            "text": "kann"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-107",
        "source_page": 20,
        "text": "eine Bescheinigung der zuständigen Behörde über die",
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          {
            "bbox": [
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              79.401,
              708.61736
            ],
            "text": "eine"
          },
          {
            "bbox": [
              86.8224,
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              139.58616,
              708.61736
            ],
            "text": "Bescheinigung"
          },
          {
            "bbox": [
              147.00756,
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              158.6823,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              166.1037,
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              209.34732,
              708.61736
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              216.76872,
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              247.06878,
              708.61736
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              254.49018,
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              270.6018,
              708.61736
            ],
            "text": "über"
          },
          {
            "bbox": [
              278.0232,
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              288.81216,
              708.61736
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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          239.84688,
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        ],
        "id": "pdf-020-line-109",
        "source_page": 20,
        "text": "Ansässigkeit im anderen Vertragsstaat verlangen.",
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          {
            "bbox": [
              64.64598,
              710.80114,
              109.5255,
              718.13354
            ],
            "text": "Ansässigkeit"
          },
          {
            "bbox": [
              111.74394,
              710.80114,
              120.32244,
              718.13354
            ],
            "text": "im"
          },
          {
            "bbox": [
              122.54088,
              710.80114,
              151.51626,
              718.13354
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              153.7347,
              710.80114,
              200.72892,
              718.13354
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              202.94736,
              710.80114,
              239.84688,
              718.13354
            ],
            "text": "verlangen."
          }
        ]
      },
      {
        "bbox": [
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          288.82812,
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        ],
        "id": "pdf-020-line-112",
        "source_page": 20,
        "text": "(4) Die zuständigen Behörden können in gegenseitigem Ein-",
        "words": [
          {
            "bbox": [
              73.10478,
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              81.6753,
              745.33515
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              86.11218,
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              97.78692,
              745.33515
            ],
            "text": "Die"
          },
          {
            "bbox": [
              100.149,
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              143.44848,
              745.33515
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              145.81056,
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              180.49164,
              745.33515
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              182.85372,
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              209.17176,
              745.33515
            ],
            "text": "können"
          },
          {
            "bbox": [
              211.53384,
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              217.74228,
              745.33515
            ],
            "text": "in"
          },
          {
            "bbox": [
              220.10436,
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              272.2776,
              745.33515
            ],
            "text": "gegenseitigem"
          },
          {
            "bbox": [
              274.63968,
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              288.82812,
              745.33515
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-114",
        "source_page": 20,
        "text": "vernehmen die Durchführung dieses Artikels regeln und",
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          {
            "bbox": [
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              104.37042,
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            ],
            "text": "vernehmen"
          },
          {
            "bbox": [
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              121.86258,
              754.88321
            ],
            "text": "die"
          },
          {
            "bbox": [
              128.56578,
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              177.20388,
              754.88321
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
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              206.9613,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              213.60864,
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              239.91072,
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            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              246.61392,
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            "text": "regeln"
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          {
            "bbox": [
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            "text": "und"
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        ]
      },
      {
        "bbox": [
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        "source_page": 20,
        "text": "gegebenenfalls andere Verfahren zur Durchführung der im",
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          {
            "bbox": [
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            "text": "gegebenenfalls"
          },
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            "bbox": [
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            "text": "andere"
          },
          {
            "bbox": [
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            "text": "Verfahren"
          },
          {
            "bbox": [
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            "text": "zur"
          },
          {
            "bbox": [
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            "text": "Durchführung"
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          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "im"
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        ]
      },
      {
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        "text": "Abkommen vorgesehenen Steuerermäßigungen oder -befrei-",
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          {
            "bbox": [
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            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerermäßigungen"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "-befrei-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-120",
        "source_page": 20,
        "text": "ungen festlegen.",
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          {
            "bbox": [
              64.65396,
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            ],
            "text": "ungen"
          },
          {
            "bbox": [
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            "text": "festlegen."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-003",
        "source_page": 21,
        "text": "Artikel 28",
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          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "28"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-005",
        "source_page": 21,
        "text": "Anwendung des",
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          {
            "bbox": [
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            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              193.57086,
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            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-007",
        "source_page": 21,
        "text": "Abkommens in bestimmten Fällen",
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          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
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            ],
            "text": "Fällen"
          }
        ]
      },
      {
        "bbox": [
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        "text": "(1) Dieses Abkommen ist nicht so auszulegen, als hindere es",
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          {
            "bbox": [
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            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              239.98254,
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "hindere"
          },
          {
            "bbox": [
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            ],
            "text": "es"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-011",
        "source_page": 21,
        "text": "einen Vertragsstaat, seine innerstaatlichen Rechtsvorschriften",
        "words": [
          {
            "bbox": [
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            ],
            "text": "einen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
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            ],
            "text": "seine"
          },
          {
            "bbox": [
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            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechtsvorschriften"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-013",
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        "text": "zur Verhinderung der Steuerumgehung oder Steuerhin-",
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          {
            "bbox": [
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            ],
            "text": "zur"
          },
          {
            "bbox": [
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            ],
            "text": "Verhinderung"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerumgehung"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerhin-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-015",
        "source_page": 21,
        "text": "terziehung anzuwenden.",
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          {
            "bbox": [
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            ],
            "text": "terziehung"
          },
          {
            "bbox": [
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            "text": "anzuwenden."
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        ]
      },
      {
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        "text": "(2) Führen die Bestimmungen des Absatzes 1 zu einer",
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          {
            "bbox": [
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            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Führen"
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Bestimmungen"
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          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Absatzes"
          },
          {
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          }
        ]
      },
      {
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        "id": "pdf-021-line-020",
        "source_page": 21,
        "text": "Doppelbesteuerung, konsultieren die zuständigen Behörden",
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          {
            "bbox": [
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            ],
            "text": "Doppelbesteuerung,"
          },
          {
            "bbox": [
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            ],
            "text": "konsultieren"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
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          {
            "bbox": [
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            ],
            "text": "Behörden"
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        ]
      },
      {
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        "id": "pdf-021-line-022",
        "source_page": 21,
        "text": "einander nach Artikel 25 Absatz 3, wie die Doppelbesteuerung",
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          {
            "bbox": [
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            "text": "einander"
          },
          {
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            ],
            "text": "nach"
          },
          {
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            ],
            "text": "Artikel"
          },
          {
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            ],
            "text": "25"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
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            ],
            "text": "3,"
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          {
            "bbox": [
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            ],
            "text": "wie"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Doppelbesteuerung"
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        ]
      },
      {
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        "id": "pdf-021-line-024",
        "source_page": 21,
        "text": "zu vermeiden ist.",
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          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            "text": "vermeiden"
          },
          {
            "bbox": [
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            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-027",
        "source_page": 21,
        "text": "Artikel 29",
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          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              185.6946,
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            ],
            "text": "29"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-030",
        "source_page": 21,
        "text": "Mitglieder diplomatischer Missionen",
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          {
            "bbox": [
              107.61828,
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              145.85844,
              254.61428
            ],
            "text": "Mitglieder"
          },
          {
            "bbox": [
              148.07688,
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              254.61428
            ],
            "text": "diplomatischer"
          },
          {
            "bbox": [
              206.95332,
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              245.79996,
              254.60631
            ],
            "text": "Missionen"
          }
        ]
      },
      {
        "bbox": [
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          238.7616,
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        ],
        "id": "pdf-021-line-032",
        "source_page": 21,
        "text": "und konsularischer Vertretungen",
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          {
            "bbox": [
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              129.00468,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "konsularischer"
          },
          {
            "bbox": [
              189.73248,
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            ],
            "text": "Vertretungen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-034",
        "source_page": 21,
        "text": "Dieses Abkommen berührt nicht die steuerlichen Vorrechte,",
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          {
            "bbox": [
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            ],
            "text": "Dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "berührt"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "steuerlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Vorrechte,"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-035",
        "source_page": 21,
        "text": "die den Mitgliedern diplomatischer Missionen und kon-",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Mitgliedern"
          },
          {
            "bbox": [
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            ],
            "text": "diplomatischer"
          },
          {
            "bbox": [
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            ],
            "text": "Missionen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              287.80136
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            "text": "kon-"
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        ]
      },
      {
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        "id": "pdf-021-line-038",
        "source_page": 21,
        "text": "sularischer Vertretungen nach den allgemeinen Regeln des",
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          {
            "bbox": [
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            ],
            "text": "sularischer"
          },
          {
            "bbox": [
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            ],
            "text": "Vertretungen"
          },
          {
            "bbox": [
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              297.34145
            ],
            "text": "nach"
          },
          {
            "bbox": [
              180.41982,
              290.00905,
              193.8741,
              297.34145
            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "allgemeinen"
          },
          {
            "bbox": [
              246.15906,
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            ],
            "text": "Regeln"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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          288.82812,
          306.87357
        ],
        "id": "pdf-021-line-039",
        "source_page": 21,
        "text": "Völkerrechts oder aufgrund besonderer Übereinkünfte",
        "words": [
          {
            "bbox": [
              64.638,
              299.54117,
              108.97488,
              306.87357
            ],
            "text": "Völkerrechts"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              145.86642,
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              177.73056,
              306.87357
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              188.0487,
              299.54117,
              228.5472,
              306.87357
            ],
            "text": "besonderer"
          },
          {
            "bbox": [
              238.86534,
              299.54117,
              288.82812,
              306.87357
            ],
            "text": "Übereinkünfte"
          }
        ]
      },
      {
        "bbox": [
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          99.0318,
          316.40569
        ],
        "id": "pdf-021-line-042",
        "source_page": 21,
        "text": "zustehen.",
        "words": [
          {
            "bbox": [
              64.66194,
              309.07329,
              99.0318,
              316.40569
            ],
            "text": "zustehen."
          }
        ]
      },
      {
        "bbox": [
          158.83392,
          331.85155,
          194.58432,
          339.20786
        ],
        "id": "pdf-021-line-044",
        "source_page": 21,
        "text": "Artikel 30",
        "words": [
          {
            "bbox": [
              158.83392,
              331.85155,
              183.49212,
              339.20786
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              185.71056,
              331.85155,
              194.58432,
              339.20786
            ],
            "text": "30"
          }
        ]
      },
      {
        "bbox": [
          159.5202,
          346.01424,
          193.93794,
          353.37055
        ],
        "id": "pdf-021-line-046",
        "source_page": 21,
        "text": "Protokoll",
        "words": [
          {
            "bbox": [
              159.5202,
              346.01424,
              193.93794,
              353.37055
            ],
            "text": "Protokoll"
          }
        ]
      },
      {
        "bbox": [
          73.1367,
          360.16896,
          286.17078,
          367.50933
        ],
        "id": "pdf-021-line-048",
        "source_page": 21,
        "text": "Das angefügte Protokoll ist Bestandteil dieses Abkommens.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Das"
          },
          {
            "bbox": [
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            ],
            "text": "angefügte"
          },
          {
            "bbox": [
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              158.802,
              367.50136
            ],
            "text": "Protokoll"
          },
          {
            "bbox": [
              161.02044,
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              169.2957,
              367.50136
            ],
            "text": "ist"
          },
          {
            "bbox": [
              171.51414,
              360.16896,
              211.56576,
              367.50136
            ],
            "text": "Bestandteil"
          },
          {
            "bbox": [
              213.7842,
              360.16896,
              236.78256,
              367.50136
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              239.001,
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              367.50136
            ],
            "text": "Abkommens."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-051",
        "source_page": 21,
        "text": "Artikel 31",
        "words": [
          {
            "bbox": [
              158.84988,
              392.48731,
              183.50808,
              399.84362
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "31"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-053",
        "source_page": 21,
        "text": "Inkrafttreten",
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          {
            "bbox": [
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            ],
            "text": "Inkrafttreten"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-055",
        "source_page": 21,
        "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika-",
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          {
            "bbox": [
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              81.66732,
              428.13712
            ],
            "text": "(1)"
          },
          {
            "bbox": [
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              110.0442,
              428.13712
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
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              420.80472,
              154.42896,
              428.13712
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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              428.13712
            ],
            "text": "bedarf"
          },
          {
            "bbox": [
              184.33002,
              420.80472,
              195.9489,
              428.13712
            ],
            "text": "der"
          },
          {
            "bbox": [
              199.37232,
              420.81269,
              241.49076,
              428.14509
            ],
            "text": "Ratifikation;"
          },
          {
            "bbox": [
              244.91418,
              420.81269,
              255.70314,
              428.14509
            ],
            "text": "die"
          },
          {
            "bbox": [
              259.12656,
              420.81269,
              288.82812,
              428.14509
            ],
            "text": "Ratifika-"
          }
        ]
      },
      {
        "bbox": [
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          437.67721
        ],
        "id": "pdf-021-line-057",
        "source_page": 21,
        "text": "tionsurkunden werden so bald wie möglich in Baku aus-",
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          {
            "bbox": [
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            ],
            "text": "tionsurkunden"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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              160.90872,
              437.67721
            ],
            "text": "so"
          },
          {
            "bbox": [
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              437.67721
            ],
            "text": "bald"
          },
          {
            "bbox": [
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              437.67721
            ],
            "text": "wie"
          },
          {
            "bbox": [
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            ],
            "text": "möglich"
          },
          {
            "bbox": [
              237.86784,
              430.34481,
              244.07628,
              437.67721
            ],
            "text": "in"
          },
          {
            "bbox": [
              249.36702,
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              267.69708,
              437.67721
            ],
            "text": "Baku"
          },
          {
            "bbox": [
              272.98782,
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              288.80418,
              437.67721
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-059",
        "source_page": 21,
        "text": "getauscht.",
        "words": [
          {
            "bbox": [
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              102.17592,
              447.20933
            ],
            "text": "getauscht."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-061",
        "source_page": 21,
        "text": "(2) Dieses Abkommen tritt am Tag des Austauschs der",
        "words": [
          {
            "bbox": [
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              81.69924,
              461.37202
            ],
            "text": "(2)"
          },
          {
            "bbox": [
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              110.02026,
              461.37202
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
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              156.1287,
              461.36405
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              161.2758,
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              173.2458,
              461.36405
            ],
            "text": "tritt"
          },
          {
            "bbox": [
              178.3929,
              454.03165,
              189.4851,
              461.36405
            ],
            "text": "am"
          },
          {
            "bbox": [
              194.6322,
              454.03165,
              207.19272,
              461.36405
            ],
            "text": "Tag"
          },
          {
            "bbox": [
              212.33982,
              454.03165,
              225.34722,
              461.36405
            ],
            "text": "des"
          },
          {
            "bbox": [
              230.49432,
              454.03165,
              271.97436,
              461.36405
            ],
            "text": "Austauschs"
          },
          {
            "bbox": [
              277.12146,
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              288.7962,
              461.36405
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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          470.90414
        ],
        "id": "pdf-021-line-063",
        "source_page": 21,
        "text": "Ratifikationsurkunden in Kraft und ist in beiden Vertragsstaaten",
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          {
            "bbox": [
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              142.0839,
              470.90414
            ],
            "text": "Ratifikationsurkunden"
          },
          {
            "bbox": [
              144.23052,
              463.57174,
              150.43896,
              470.90414
            ],
            "text": "in"
          },
          {
            "bbox": [
              152.64144,
              463.57174,
              169.78248,
              470.90414
            ],
            "text": "Kraft"
          },
          {
            "bbox": [
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              463.57174,
              185.59086,
              470.90414
            ],
            "text": "und"
          },
          {
            "bbox": [
              187.79334,
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              196.0686,
              470.90414
            ],
            "text": "ist"
          },
          {
            "bbox": [
              198.27108,
              463.57174,
              204.47952,
              470.90414
            ],
            "text": "in"
          },
          {
            "bbox": [
              206.682,
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              230.92524,
              470.90414
            ],
            "text": "beiden"
          },
          {
            "bbox": [
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              470.90414
            ],
            "text": "Vertragsstaaten"
          }
        ]
      },
      {
        "bbox": [
          64.63002,
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          109.8447,
          480.43626
        ],
        "id": "pdf-021-line-065",
        "source_page": 21,
        "text": "anzuwenden",
        "words": [
          {
            "bbox": [
              64.63002,
              473.10386,
              109.8447,
              480.43626
            ],
            "text": "anzuwenden"
          }
        ]
      },
      {
        "bbox": [
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          288.7962,
          494.59895
        ],
        "id": "pdf-021-line-067",
        "source_page": 21,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
        "words": [
          {
            "bbox": [
              64.64598,
              487.26655,
              70.99806,
              494.59895
            ],
            "text": "a)"
          },
          {
            "bbox": [
              77.37408,
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              88.16304,
              494.59895
            ],
            "text": "bei"
          },
          {
            "bbox": [
              90.51714,
              487.26655,
              103.97142,
              494.59895
            ],
            "text": "den"
          },
          {
            "bbox": [
              106.32552,
              487.26655,
              114.90402,
              494.59895
            ],
            "text": "im"
          },
          {
            "bbox": [
              117.25812,
              487.26655,
              158.8419,
              494.59895
            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
              161.196,
              487.25858,
              199.33242,
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            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              201.68652,
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              229.61652,
              494.59098
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              231.97062,
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              243.05484,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              245.40894,
              487.25858,
              256.15002,
              494.59098
            ],
            "text": "die"
          },
          {
            "bbox": [
              258.50412,
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              494.59098
            ],
            "text": "Beträge,"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-069",
        "source_page": 21,
        "text": "die am oder nach dem 1. Januar des Kalenderjahrs gezahlt",
        "words": [
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "am"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "1."
          },
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            "bbox": [
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            ],
            "text": "Januar"
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            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
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        ]
      },
      {
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        ],
        "id": "pdf-021-line-071",
        "source_page": 21,
        "text": "werden, das dem Jahr folgt, in dem das Abkommen in Kraft",
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          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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              138.93978,
              513.66319
            ],
            "text": "dem"
          },
          {
            "bbox": [
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              156.59154,
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            ],
            "text": "Jahr"
          },
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            ],
            "text": "folgt,"
          },
          {
            "bbox": [
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              185.08812,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              187.21878,
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              202.97928,
              513.66319
            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "Kraft"
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        ]
      },
      {
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        ],
        "id": "pdf-021-line-073",
        "source_page": 21,
        "text": "getreten ist;",
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          {
            "bbox": [
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            ],
            "text": "getreten"
          },
          {
            "bbox": [
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            ],
            "text": "ist;"
          }
        ]
      },
      {
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        ],
        "id": "pdf-021-line-075",
        "source_page": 21,
        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume",
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          {
            "bbox": [
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              71.41302,
              537.36597
            ],
            "text": "b)"
          },
          {
            "bbox": [
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              88.13112,
              537.36597
            ],
            "text": "bei"
          },
          {
            "bbox": [
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              104.28264,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              133.88046,
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            ],
            "text": "übrigen"
          },
          {
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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              191.7195,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
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              238.05138,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              240.74862,
              530.03357,
              250.20492,
              537.36597
            ],
            "text": "für"
          },
          {
            "bbox": [
              252.90216,
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            "text": "Zeiträume"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-077",
        "source_page": 21,
        "text": "ab dem 1. Januar des Kalenderjahrs erhoben werden, das",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ab"
          },
          {
            "bbox": [
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            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "1."
          },
          {
            "bbox": [
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            ],
            "text": "Januar"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
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              546.89012
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              244.41144,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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        "source_page": 21,
        "text": "auf das Jahr folgt, in dem das Abkommen in Kraft getreten",
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          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Jahr"
          },
          {
            "bbox": [
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            ],
            "text": "folgt,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
              239.77506,
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            ],
            "text": "Kraft"
          },
          {
            "bbox": [
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            "text": "getreten"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-081",
        "source_page": 21,
        "text": "ist.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-083",
        "source_page": 21,
        "text": "(3) Mit Inkrafttreten dieses Abkommens tritt das Abkommen",
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          {
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            "text": "(3)"
          },
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            "text": "Mit"
          },
          {
            "bbox": [
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            "text": "Inkrafttreten"
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          {
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "tritt"
          },
          {
            "bbox": [
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            "text": "das"
          },
          {
            "bbox": [
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            "text": "Abkommen"
          }
        ]
      },
      {
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        "id": "pdf-021-line-085",
        "source_page": 21,
        "text": "vom 24. November 1981 zwischen der Bundesrepublik",
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          {
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            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "24."
          },
          {
            "bbox": [
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              142.3233,
              589.6412
            ],
            "text": "November"
          },
          {
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            "text": "1981"
          },
          {
            "bbox": [
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            "text": "zwischen"
          },
          {
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              589.6412
            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Bundesrepublik"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-087",
        "source_page": 21,
        "text": "Deutschland",
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          {
            "bbox": [
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            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-088",
        "source_page": 21,
        "text": "und",
        "words": [
          {
            "bbox": [
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-089",
        "source_page": 21,
        "text": "der",
        "words": [
          {
            "bbox": [
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              162.10572,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-090",
        "source_page": 21,
        "text": "Union",
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          {
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            "text": "Union"
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        ]
      },
      {
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        "id": "pdf-021-line-091",
        "source_page": 21,
        "text": "der",
        "words": [
          {
            "bbox": [
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-092",
        "source_page": 21,
        "text": "Sozialistischen",
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          {
            "bbox": [
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              599.19723
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            "text": "Sozialistischen"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-094",
        "source_page": 21,
        "text": "Sowjetrepubliken zur Vermeidung der Doppelbesteuerung von",
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          {
            "bbox": [
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            "text": "Sowjetrepubliken"
          },
          {
            "bbox": [
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            ],
            "text": "zur"
          },
          {
            "bbox": [
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            "text": "Vermeidung"
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Doppelbesteuerung"
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            "text": "von"
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        ]
      },
      {
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        "text": "Einkommen und Vermögen im Verhältnis zwischen der Bundes-",
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          {
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            "text": "Einkommen"
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            ],
            "text": "und"
          },
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            "text": "Vermögen"
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          {
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            ],
            "text": "im"
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          {
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            ],
            "text": "Verhältnis"
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            ],
            "text": "zwischen"
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          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Bundes-"
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        ]
      },
      {
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        "id": "pdf-021-line-098",
        "source_page": 21,
        "text": "republik Deutschland und der Republik Aserbaidschan außer",
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          {
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            ],
            "text": "republik"
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          {
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            "text": "Deutschland"
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            ],
            "text": "und"
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            ],
            "text": "der"
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          {
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            ],
            "text": "Republik"
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            ],
            "text": "Aserbaidschan"
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          {
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            "text": "außer"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-100",
        "source_page": 21,
        "text": "Kraft",
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          {
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            "text": "Kraft"
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        ]
      },
      {
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        "source_page": 21,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
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          {
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            "text": "a)"
          },
          {
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            ],
            "text": "bei"
          },
          {
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              114.88008,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Abzugsweg"
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          {
            "bbox": [
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            ],
            "text": "erhobenen"
          },
          {
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "die"
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          {
            "bbox": [
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            ],
            "text": "Beträge,"
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        ]
      },
      {
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        "id": "pdf-021-line-104",
        "source_page": 21,
        "text": "die am oder nach dem 1. Januar des Kalenderjahrs gezahlt",
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          {
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            "text": "die"
          },
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            "text": "am"
          },
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            "text": "oder"
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            ],
            "text": "nach"
          },
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            ],
            "text": "dem"
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          {
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            ],
            "text": "1."
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            ],
            "text": "Januar"
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            ],
            "text": "des"
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          {
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            "text": "Kalenderjahrs"
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            "text": "gezahlt"
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        ]
      },
      {
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        "source_page": 21,
        "text": "werden, das dem Jahr folgt, in dem dieses Abkommen in",
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            ],
            "text": "werden,"
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            "text": "dem"
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          {
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            ],
            "text": "Jahr"
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            "text": "folgt,"
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            ],
            "text": "in"
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            "text": "dem"
          },
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            "text": "dieses"
          },
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            "text": "Abkommen"
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          {
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            "text": "in"
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        ]
      },
      {
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        "id": "pdf-021-line-108",
        "source_page": 21,
        "text": "Kraft getreten ist;",
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          {
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            ],
            "text": "Kraft"
          },
          {
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            "text": "getreten"
          },
          {
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            "text": "ist;"
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        ]
      },
      {
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        "id": "pdf-021-line-110",
        "source_page": 21,
        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume",
        "words": [
          {
            "bbox": [
              64.64598,
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            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "bei"
          },
          {
            "bbox": [
              90.8124,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              106.96392,
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            ],
            "text": "übrigen"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              180.97044,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              227.26242,
              686.92302,
              238.05138,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              240.74862,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "Zeiträume"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-112",
        "source_page": 21,
        "text": "ab dem 1. Januar des Kalenderjahrs erhoben werden, das",
        "words": [
          {
            "bbox": [
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            "text": "ab"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "1."
          },
          {
            "bbox": [
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            ],
            "text": "Januar"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
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            ],
            "text": "erhoben"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-114",
        "source_page": 21,
        "text": "auf das Jahr folgt, in dem dieses Abkommen in Kraft",
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          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Jahr"
          },
          {
            "bbox": [
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            ],
            "text": "folgt,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
              165.8643,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              186.62826,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
              271.67112,
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            "text": "Kraft"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-116",
        "source_page": 21,
        "text": "getreten ist.",
        "words": [
          {
            "bbox": [
              77.35812,
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            ],
            "text": "getreten"
          },
          {
            "bbox": [
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-118",
        "source_page": 21,
        "text": "Artikel 32",
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          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "32"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-120",
        "source_page": 21,
        "text": "Kündigung",
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          {
            "bbox": [
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            "text": "Kündigung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-122",
        "source_page": 21,
        "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft,",
        "words": [
          {
            "bbox": [
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              97.02084,
              773.93948
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            "text": "Dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              147.81354,
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            ],
            "text": "bleibt"
          },
          {
            "bbox": [
              172.53558,
              766.61505,
              183.6198,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              188.53548,
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              235.0509,
              773.94745
            ],
            "text": "unbestimmte"
          },
          {
            "bbox": [
              239.96658,
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              253.41288,
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            ],
            "text": "Zeit"
          },
          {
            "bbox": [
              258.32856,
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              264.537,
              773.94745
            ],
            "text": "in"
          },
          {
            "bbox": [
              269.45268,
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            ],
            "text": "Kraft,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-124",
        "source_page": 21,
        "text": "jedoch kann jeder der Vertragsstaaten bis zum 30. Juni eines",
        "words": [
          {
            "bbox": [
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              88.7376,
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "kann"
          },
          {
            "bbox": [
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            ],
            "text": "jeder"
          },
          {
            "bbox": [
              132.87498,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              206.37876,
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              216.87246,
              783.4716
            ],
            "text": "bis"
          },
          {
            "bbox": [
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            ],
            "text": "30."
          },
          {
            "bbox": [
              252.17598,
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              266.96292,
              783.4716
            ],
            "text": "Juni"
          },
          {
            "bbox": [
              270.01926,
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              783.4716
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-022-line-003",
        "source_page": 22,
        "text": "jeden Kalenderjahres nach Ablauf von fünf Jahren, vom Tag des",
        "words": [
          {
            "bbox": [
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            "text": "jeden"
          },
          {
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            ],
            "text": "Kalenderjahres"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "Ablauf"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "fünf"
          },
          {
            "bbox": [
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            ],
            "text": "Jahren,"
          },
          {
            "bbox": [
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            ],
            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "Tag"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          }
        ]
      },
      {
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        "id": "pdf-022-line-005",
        "source_page": 22,
        "text": "Inkrafttretens an gerechnet, das Abkommen gegenüber dem",
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          {
            "bbox": [
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            ],
            "text": "Inkrafttretens"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "gerechnet,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-022-line-007",
        "source_page": 22,
        "text": "anderen Vertragsstaat auf diplomatischem Weg schriftlich",
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          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "diplomatischem"
          },
          {
            "bbox": [
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            ],
            "text": "Weg"
          },
          {
            "bbox": [
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            "text": "schriftlich"
          }
        ]
      },
      {
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        "id": "pdf-022-line-009",
        "source_page": 22,
        "text": "kündigen; in diesem Fall ist das Abkommen nicht mehr",
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          {
            "bbox": [
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            ],
            "text": "kündigen;"
          },
          {
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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              161.72268,
              117.96066
            ],
            "text": "Fall"
          },
          {
            "bbox": [
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              175.79142,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "mehr"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-022-line-011",
        "source_page": 22,
        "text": "anzuwenden",
        "words": [
          {
            "bbox": [
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            ],
            "text": "anzuwenden"
          }
        ]
      },
      {
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        "id": "pdf-022-line-014",
        "source_page": 22,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
        "words": [
          {
            "bbox": [
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              70.96614,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
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              88.13112,
              150.54202
            ],
            "text": "bei"
          },
          {
            "bbox": [
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              143.20962,
              103.9395,
              150.54202
            ],
            "text": "den"
          },
          {
            "bbox": [
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              114.8721,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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              143.20962,
              158.8818,
              150.54202
            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
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            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              201.67056,
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              229.60056,
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              231.95466,
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              243.03888,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              245.39298,
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              256.18194,
              150.54999
            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Beträge,"
          }
        ]
      },
      {
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        "id": "pdf-022-line-016",
        "source_page": 22,
        "text": "die am oder nach dem 1. Januar des Kalenderjahrs gezahlt",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "am"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              140.10486,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              142.50684,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              160.73316,
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              167.38848,
              160.08211
            ],
            "text": "1."
          },
          {
            "bbox": [
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            ],
            "text": "Januar"
          },
          {
            "bbox": [
              196.43568,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          }
        ]
      },
      {
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        "id": "pdf-022-line-018",
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        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume",
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        "text": "ab dem 1. Januar des Kalenderjahrs erhoben werden, das",
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        "text": "auf das Kündigungsjahr folgt.",
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        "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-",
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        "text": "gangs der Kündigung bei dem anderen Vertragsstaat.",
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            "text": "gangs"
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