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        "text": "Geschehen zu London am 7. Mai 2015 in zwei Urschriften,",
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            "text": "am"
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            "text": "7."
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            "text": "Mai"
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        "text": "jede in deutscher und englischer Sprache, wobei jeder Wortlaut",
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            "text": "jede"
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        "text": "gleichermaßen verbindlich ist.",
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        "text": "Die Regierung der Bundesrepublik Deutschland",
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        "text": "und",
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            "text": "und"
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        "text": "die Regierung von Jersey –",
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            "text": "die"
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        "text": "von dem Wunsch geleitet, ihre gegenseitigen wirtschaftlichen",
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            "text": "ihre"
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        "text": "Beziehungen durch den Abbau steuerlicher Hindernisse zu för-",
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            "text": "Abbau"
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            "text": "för-"
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        "text": "dern und ihre Zusammenarbeit in Steuersachen zu stärken –",
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        "text": "haben Folgendes vereinbart:",
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            "text": "haben"
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            "text": "vereinbart:"
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        "text": "Abkommen",
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        "text": "und die Vermeidung der Doppelbesteuerung",
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        "text": "Artikel 1",
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        "text": "Unter das Abkommen fallende Personen",
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        "text": "Dieses Abkommen gilt für Personen, die in einer oder beiden",
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          {
            "bbox": [
              227.62908,
              476.17778,
              245.10908,
              483.47378
            ],
            "text": "einer"
          },
          {
            "bbox": [
              247.52988,
              476.17778,
              263.82588,
              483.47378
            ],
            "text": "oder"
          },
          {
            "bbox": [
              266.24668,
              476.17778,
              290.55068,
              483.47378
            ],
            "text": "beiden"
          }
        ]
      },
      {
        "bbox": [
          63.77956,
          485.74466,
          175.78756,
          493.04066
        ],
        "id": "pdf-002-line-035",
        "source_page": 2,
        "text": "Vertragsparteien ansässig sind.",
        "words": [
          {
            "bbox": [
              63.77956,
              485.74466,
              122.73956,
              493.04066
            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
              124.96356,
              485.74466,
              156.37156,
              493.04066
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              158.59556,
              485.74466,
              175.78756,
              493.04066
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          161.4694,
          507.35962,
          192.8614,
          514.52762
        ],
        "id": "pdf-002-line-037",
        "source_page": 2,
        "text": "Artikel 2",
        "words": [
          {
            "bbox": [
              161.4694,
              507.35962,
              186.1894,
              514.52762
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.4134,
              507.35962,
              192.8614,
              514.52762
            ],
            "text": "2"
          }
        ]
      },
      {
        "bbox": [
          103.3974,
          520.97506,
          250.9334,
          528.14306
        ],
        "id": "pdf-002-line-039",
        "source_page": 2,
        "text": "Unter das Abkommen fallende Steuern",
        "words": [
          {
            "bbox": [
              103.3974,
              520.97506,
              124.5894,
              528.14306
            ],
            "text": "Unter"
          },
          {
            "bbox": [
              126.8134,
              520.97506,
              140.5894,
              528.14306
            ],
            "text": "das"
          },
          {
            "bbox": [
              142.8134,
              520.97506,
              186.4934,
              528.14306
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              188.7174,
              520.97506,
              218.9174,
              528.14306
            ],
            "text": "fallende"
          },
          {
            "bbox": [
              221.1414,
              520.97506,
              250.9334,
              528.14306
            ],
            "text": "Steuern"
          }
        ]
      },
      {
        "bbox": [
          72.28356,
          534.59066,
          271.61956,
          541.88666
        ],
        "id": "pdf-002-line-041",
        "source_page": 2,
        "text": "(1) Dieses Abkommen gilt für Steuern vom Einkommen.",
        "words": [
          {
            "bbox": [
              72.28356,
              534.59066,
              80.87556,
              541.88666
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.32356,
              534.59066,
              109.32356,
              541.88666
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              111.54756,
              534.59066,
              152.61156,
              541.88666
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              154.83556,
              534.59066,
              165.49956,
              541.88666
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              167.72356,
              534.59066,
              177.20356,
              541.88666
            ],
            "text": "für"
          },
          {
            "bbox": [
              179.42756,
              534.59066,
              207.28356,
              541.88666
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              209.50756,
              534.59066,
              224.92356,
              541.88666
            ],
            "text": "vom"
          },
          {
            "bbox": [
              227.14756,
              534.59066,
              271.61956,
              541.88666
            ],
            "text": "Einkommen."
          }
        ]
      },
      {
        "bbox": [
          72.28356,
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          290.55204,
          555.50218
        ],
        "id": "pdf-002-line-043",
        "source_page": 2,
        "text": "(2) Zu den bestehenden Steuern, für die dieses Abkommen",
        "words": [
          {
            "bbox": [
              72.28356,
              548.20618,
              80.99012,
              555.50218
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.4954,
              548.20618,
              94.88868,
              555.50218
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              97.61476,
              548.20618,
              111.21732,
              555.50218
            ],
            "text": "den"
          },
          {
            "bbox": [
              113.9434,
              548.20618,
              161.0522,
              555.50218
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              163.77828,
              548.20618,
              194.25924,
              555.50218
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              196.98532,
              548.20618,
              206.57988,
              555.50218
            ],
            "text": "für"
          },
          {
            "bbox": [
              209.30596,
              548.20618,
              220.23652,
              555.50218
            ],
            "text": "die"
          },
          {
            "bbox": [
              222.9626,
              548.20618,
              246.361,
              555.50218
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              249.08708,
              548.20618,
              290.55204,
              555.50218
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
          63.77884,
          557.77306,
          158.75484,
          565.06906
        ],
        "id": "pdf-002-line-045",
        "source_page": 2,
        "text": "gilt, gehören insbesondere",
        "words": [
          {
            "bbox": [
              63.77884,
              557.77306,
              76.66684,
              565.06906
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              78.89084,
              557.77306,
              108.22684,
              565.06906
            ],
            "text": "gehören"
          },
          {
            "bbox": [
              110.45084,
              557.77306,
              158.75484,
              565.06906
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          63.77884,
          571.38866,
          231.68668,
          578.68466
        ],
        "id": "pdf-002-line-047",
        "source_page": 2,
        "text": "a) auf Seiten der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              63.77884,
              571.38866,
              70.14684,
              578.68466
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.53468,
              571.38866,
              87.64668,
              578.68466
            ],
            "text": "auf"
          },
          {
            "bbox": [
              89.87068,
              571.38866,
              112.39068,
              578.68466
            ],
            "text": "Seiten"
          },
          {
            "bbox": [
              114.61468,
              571.38866,
              126.31868,
              578.68466
            ],
            "text": "der"
          },
          {
            "bbox": [
              128.54268,
              571.38866,
              184.55868,
              578.68466
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              186.78268,
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              231.68668,
              578.68466
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          76.53468,
          585.00402,
          156.27068,
          592.30002
        ],
        "id": "pdf-002-line-049",
        "source_page": 2,
        "text": "die Einkommensteuer,",
        "words": [
          {
            "bbox": [
              76.53468,
              585.00402,
              87.35068,
              592.30002
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.57468,
              585.00402,
              156.27068,
              592.30002
            ],
            "text": "Einkommensteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.53468,
          598.62002,
          173.88668,
          605.91602
        ],
        "id": "pdf-002-line-051",
        "source_page": 2,
        "text": "die Körperschaftsteuer und",
        "words": [
          {
            "bbox": [
              76.53468,
              598.62002,
              87.35068,
              605.91602
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.57468,
              598.62002,
              158.02268,
              605.91602
            ],
            "text": "Körperschaftsteuer"
          },
          {
            "bbox": [
              160.24668,
              598.62002,
              173.88668,
              605.91602
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.53468,
          612.23522,
          146.45468,
          619.53122
        ],
        "id": "pdf-002-line-053",
        "source_page": 2,
        "text": "die Gewerbesteuer,",
        "words": [
          {
            "bbox": [
              76.53468,
              612.23522,
              87.35068,
              619.53122
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.57468,
              612.23522,
              146.45468,
              619.53122
            ],
            "text": "Gewerbesteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.53468,
          625.85122,
          246.78268,
          633.14722
        ],
        "id": "pdf-002-line-055",
        "source_page": 2,
        "text": "einschließlich der hierauf erhobenen Zuschläge;",
        "words": [
          {
            "bbox": [
              76.53468,
              625.85122,
              124.39068,
              633.14722
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              126.61468,
              625.85122,
              138.31868,
              633.14722
            ],
            "text": "der"
          },
          {
            "bbox": [
              140.54268,
              625.85122,
              164.83868,
              633.14722
            ],
            "text": "hierauf"
          },
          {
            "bbox": [
              167.06268,
              625.85122,
              205.29468,
              633.14722
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              207.51868,
              625.85122,
              246.78268,
              633.14722
            ],
            "text": "Zuschläge;"
          }
        ]
      },
      {
        "bbox": [
          63.77868,
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          153.28668,
          646.76322
        ],
        "id": "pdf-002-line-057",
        "source_page": 2,
        "text": "b) auf Seiten von Jersey",
        "words": [
          {
            "bbox": [
              63.77868,
              639.46722,
              70.59468,
              646.76322
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53468,
              639.46722,
              87.64668,
              646.76322
            ],
            "text": "auf"
          },
          {
            "bbox": [
              89.87068,
              639.46722,
              112.39068,
              646.76322
            ],
            "text": "Seiten"
          },
          {
            "bbox": [
              114.61468,
              639.46722,
              127.65468,
              646.76322
            ],
            "text": "von"
          },
          {
            "bbox": [
              129.87868,
              639.46722,
              153.28668,
              646.76322
            ],
            "text": "Jersey"
          }
        ]
      },
      {
        "bbox": [
          76.53468,
          653.08242,
          202.05468,
          660.37842
        ],
        "id": "pdf-002-line-059",
        "source_page": 2,
        "text": "die Einkommensteuer (income tax).",
        "words": [
          {
            "bbox": [
              76.53468,
              653.08242,
              87.35068,
              660.37842
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.57468,
              653.08242,
              154.04668,
              660.37842
            ],
            "text": "Einkommensteuer"
          },
          {
            "bbox": [
              156.27068,
              653.08242,
              184.57468,
              660.37842
            ],
            "text": "(income"
          },
          {
            "bbox": [
              186.79868,
              653.08242,
              202.05468,
              660.37842
            ],
            "text": "tax)."
          }
        ]
      },
      {
        "bbox": [
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          290.54908,
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        ],
        "id": "pdf-002-line-061",
        "source_page": 2,
        "text": "(3) Das Abkommen gilt auch für alle Steuern gleicher oder im",
        "words": [
          {
            "bbox": [
              72.28268,
              666.69762,
              80.87468,
              673.99362
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.32268,
              666.69762,
              99.25068,
              673.99362
            ],
            "text": "Das"
          },
          {
            "bbox": [
              101.42428,
              666.69762,
              142.48828,
              673.99362
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              144.66188,
              666.69762,
              155.32588,
              673.99362
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              157.49948,
              666.69762,
              174.98748,
              673.99362
            ],
            "text": "auch"
          },
          {
            "bbox": [
              177.16108,
              666.69762,
              186.64108,
              673.99362
            ],
            "text": "für"
          },
          {
            "bbox": [
              188.81468,
              666.69762,
              200.95868,
              673.99362
            ],
            "text": "alle"
          },
          {
            "bbox": [
              203.13228,
              666.69762,
              230.98828,
              673.99362
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              233.16188,
              666.69762,
              261.30588,
              673.99362
            ],
            "text": "gleicher"
          },
          {
            "bbox": [
              263.47948,
              666.69762,
              279.77548,
              673.99362
            ],
            "text": "oder"
          },
          {
            "bbox": [
              281.94908,
              666.69762,
              290.54908,
              673.99362
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          63.77788,
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          290.53948,
          683.56082
        ],
        "id": "pdf-002-line-063",
        "source_page": 2,
        "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des",
        "words": [
          {
            "bbox": [
              63.77788,
              676.26482,
              112.76268,
              683.56082
            ],
            "text": "Wesentlichen"
          },
          {
            "bbox": [
              115.68588,
              676.26482,
              148.84428,
              683.56082
            ],
            "text": "ähnlicher"
          },
          {
            "bbox": [
              151.76748,
              676.26482,
              164.62588,
              683.56082
            ],
            "text": "Art,"
          },
          {
            "bbox": [
              167.54908,
              676.26482,
              178.54268,
              683.56082
            ],
            "text": "die"
          },
          {
            "bbox": [
              181.46588,
              676.26482,
              199.22028,
              683.56082
            ],
            "text": "nach"
          },
          {
            "bbox": [
              202.14348,
              676.26482,
              214.02508,
              683.56082
            ],
            "text": "der"
          },
          {
            "bbox": [
              216.94828,
              676.26482,
              274.39868,
              683.56082
            ],
            "text": "Unterzeichnung"
          },
          {
            "bbox": [
              277.32188,
              676.26482,
              290.53948,
              683.56082
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.76668,
          685.83202,
          290.52988,
          693.12802
        ],
        "id": "pdf-002-line-065",
        "source_page": 2,
        "text": "Abkommens neben den bestehenden Steuern oder an deren",
        "words": [
          {
            "bbox": [
              63.76668,
              685.83202,
              109.54108,
              693.12802
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              112.78748,
              685.83202,
              135.37468,
              693.12802
            ],
            "text": "neben"
          },
          {
            "bbox": [
              138.62108,
              685.83202,
              152.28668,
              693.12802
            ],
            "text": "den"
          },
          {
            "bbox": [
              155.53308,
              685.83202,
              202.95708,
              693.12802
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              206.20348,
              685.83202,
              234.59228,
              693.12802
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              237.83868,
              685.83202,
              254.40108,
              693.12802
            ],
            "text": "oder"
          },
          {
            "bbox": [
              257.64748,
              685.83202,
              266.48028,
              693.12802
            ],
            "text": "an"
          },
          {
            "bbox": [
              269.72668,
              685.83202,
              290.52988,
              693.12802
            ],
            "text": "deren"
          }
        ]
      },
      {
        "bbox": [
          63.75788,
          695.39922,
          290.52828,
          702.69522
        ],
        "id": "pdf-002-line-067",
        "source_page": 2,
        "text": "Stelle erhoben werden. Die zuständigen Behörden der Vertrags-",
        "words": [
          {
            "bbox": [
              63.75788,
              695.39922,
              83.59388,
              702.69522
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              85.59308,
              695.39922,
              115.06668,
              702.69522
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              117.06588,
              695.39922,
              145.78748,
              702.69522
            ],
            "text": "werden."
          },
          {
            "bbox": [
              147.78668,
              695.39922,
              159.48588,
              702.69522
            ],
            "text": "Die"
          },
          {
            "bbox": [
              161.48508,
              695.39922,
              204.86908,
              702.69522
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              206.86828,
              695.39922,
              241.81948,
              702.69522
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              243.81868,
              695.39922,
              255.51788,
              702.69522
            ],
            "text": "der"
          },
          {
            "bbox": [
              257.51708,
              695.39922,
              290.52828,
              702.69522
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.75868,
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          290.54428,
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        ],
        "id": "pdf-002-line-069",
        "source_page": 2,
        "text": "parteien teilen einander die in ihren jeweiligen Steuergesetzen",
        "words": [
          {
            "bbox": [
              63.75868,
              704.96642,
              93.24668,
              712.26242
            ],
            "text": "parteien"
          },
          {
            "bbox": [
              95.97948,
              704.96642,
              115.41148,
              712.26242
            ],
            "text": "teilen"
          },
          {
            "bbox": [
              118.14428,
              704.96642,
              149.56028,
              712.26242
            ],
            "text": "einander"
          },
          {
            "bbox": [
              152.29308,
              704.96642,
              163.23708,
              712.26242
            ],
            "text": "die"
          },
          {
            "bbox": [
              165.96988,
              704.96642,
              172.25788,
              712.26242
            ],
            "text": "in"
          },
          {
            "bbox": [
              174.99068,
              704.96642,
              192.87868,
              712.26242
            ],
            "text": "ihren"
          },
          {
            "bbox": [
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            "text": "jeweiligen"
          },
          {
            "bbox": [
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            "text": "Steuergesetzen"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-002-line-071",
        "source_page": 2,
        "text": "eingetretenen wesentlichen Änderungen mit.",
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          {
            "bbox": [
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            "text": "eingetretenen"
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            "text": "wesentlichen"
          },
          {
            "bbox": [
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            "text": "Änderungen"
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          {
            "bbox": [
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            "text": "mit."
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-002-line-073",
        "source_page": 2,
        "text": "Artikel 3",
        "words": [
          {
            "bbox": [
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            "text": "Artikel"
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            "text": "3"
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        ]
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      {
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        "id": "pdf-002-line-075",
        "source_page": 2,
        "text": "Unter das Abkommen fallende Einkünfte",
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            "text": "Unter"
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            "text": "das"
          },
          {
            "bbox": [
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            "text": "Abkommen"
          },
          {
            "bbox": [
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            "text": "fallende"
          },
          {
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            "text": "Einkünfte"
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        ]
      },
      {
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        "id": "pdf-002-line-077",
        "source_page": 2,
        "text": "Dieses Abkommen gilt für Einkünfte, die in den Artikeln 6 bis 8",
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          {
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            "text": "Dieses"
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            "text": "Abkommen"
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            "text": "gilt"
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            "text": "für"
          },
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            "text": "Einkünfte,"
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          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "den"
          },
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            "bbox": [
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            "text": "Artikeln"
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            ],
            "text": "6"
          },
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            "bbox": [
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            "text": "bis"
          },
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            "text": "8"
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        ]
      },
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        "id": "pdf-002-line-080",
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        "text": "behandelt werden.",
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            "text": "behandelt"
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            "text": "werden."
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        ]
      },
      {
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        "text": "Artikel 4",
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            "text": "Artikel"
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            "text": "4"
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        "id": "pdf-003-line-005",
        "source_page": 3,
        "text": "Allgemeine Begriffsbestimmungen",
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          {
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            "text": "Allgemeine"
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          {
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            "text": "Begriffsbestimmungen"
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        ]
      },
      {
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        "id": "pdf-003-line-007",
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        "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang",
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          {
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            "text": "(1)"
          },
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            ],
            "text": "Im"
          },
          {
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            "text": "Sinne"
          },
          {
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            "text": "dieses"
          },
          {
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            "text": "Abkommens,"
          },
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            ],
            "text": "wenn"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Zusammenhang"
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        ]
      },
      {
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        "id": "pdf-003-line-009",
        "source_page": 3,
        "text": "nichts anderes erfordert,",
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            "bbox": [
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            "text": "nichts"
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            "text": "anderes"
          },
          {
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            "text": "erfordert,"
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        ]
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      {
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        "source_page": 3,
        "text": "a) bedeuten die Ausdrücke „Vertragspartei“ und „die andere",
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          {
            "bbox": [
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            "text": "a)"
          },
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            "text": "bedeuten"
          },
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            "text": "die"
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            "text": "Ausdrücke"
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            "text": "„Vertragspartei“"
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            "text": "und"
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          {
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            "text": "„die"
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            "text": "andere"
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        ]
      },
      {
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        "id": "pdf-003-line-013",
        "source_page": 3,
        "text": "Vertragspartei“ je nach Zusammenhang die Regierung der",
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          {
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            "text": "Vertragspartei“"
          },
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            "text": "je"
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            ],
            "text": "nach"
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            "text": "Zusammenhang"
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            ],
            "text": "die"
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            "text": "Regierung"
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            "text": "der"
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        ]
      },
      {
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        "id": "pdf-003-line-015",
        "source_page": 3,
        "text": "Bundesrepublik Deutschland beziehungsweise die Regierung",
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          {
            "bbox": [
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            "text": "Bundesrepublik"
          },
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            "text": "Deutschland"
          },
          {
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            "text": "beziehungsweise"
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Regierung"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-017",
        "source_page": 3,
        "text": "von Jersey;",
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          {
            "bbox": [
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            "text": "von"
          },
          {
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            "text": "Jersey;"
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        ]
      },
      {
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        "id": "pdf-003-line-018",
        "source_page": 3,
        "text": "b) bedeutet der Ausdruck „Bundesrepublik Deutschland“, wenn",
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          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland“,"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          }
        ]
      },
      {
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        "id": "pdf-003-line-020",
        "source_page": 3,
        "text": "im geographischen Sinn verwendet, das Gebiet, in dem das",
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          {
            "bbox": [
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            "text": "im"
          },
          {
            "bbox": [
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            "text": "geographischen"
          },
          {
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            "text": "Sinn"
          },
          {
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            "text": "verwendet,"
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            "text": "das"
          },
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            "bbox": [
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            "text": "Gebiet,"
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          {
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "dem"
          },
          {
            "bbox": [
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            "text": "das"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-022",
        "source_page": 3,
        "text": "Steuerrecht der Bundesrepublik Deutschland gilt;",
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          {
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            ],
            "text": "Steuerrecht"
          },
          {
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            ],
            "text": "der"
          },
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            "bbox": [
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            "text": "Bundesrepublik"
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            "text": "Deutschland"
          },
          {
            "bbox": [
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            "text": "gilt;"
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        ]
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      {
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        "id": "pdf-003-line-024",
        "source_page": 3,
        "text": "c) bedeutet der Ausdruck „Jersey“, wenn im geographischen",
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          {
            "bbox": [
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            ],
            "text": "c)"
          },
          {
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            ],
            "text": "bedeutet"
          },
          {
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "Ausdruck"
          },
          {
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            ],
            "text": "„Jersey“,"
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "geographischen"
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        ]
      },
      {
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        ],
        "id": "pdf-003-line-026",
        "source_page": 3,
        "text": "Sinn verwendet, die Vogtei Jersey (Bailiwick of Jersey) ein-",
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          {
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            ],
            "text": "Sinn"
          },
          {
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            ],
            "text": "verwendet,"
          },
          {
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            ],
            "text": "die"
          },
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            ],
            "text": "Vogtei"
          },
          {
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            ],
            "text": "Jersey"
          },
          {
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            ],
            "text": "(Bailiwick"
          },
          {
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            ],
            "text": "of"
          },
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            "text": "ihres"
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            "text": "d)"
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            "text": "bedeutet"
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            "text": "umfasst"
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            "text": "umfasst"
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            "bbox": [
              253.621483,
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              290.556283,
              405.91542
            ],
            "text": "Ausübung"
          }
        ]
      },
      {
        "bbox": [
          76.539883,
          408.18646,
          289.451883,
          415.48246
        ],
        "id": "pdf-003-line-058",
        "source_page": 3,
        "text": "einer freiberuflichen oder sonstigen selbständigen Tätigkeit;",
        "words": [
          {
            "bbox": [
              76.539883,
              408.18646,
              94.019883,
              415.48246
            ],
            "text": "einer"
          },
          {
            "bbox": [
              96.243883,
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              146.907883,
              415.48246
            ],
            "text": "freiberuflichen"
          },
          {
            "bbox": [
              149.131883,
              408.18646,
              165.427883,
              415.48246
            ],
            "text": "oder"
          },
          {
            "bbox": [
              167.651883,
              408.18646,
              202.323883,
              415.48246
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
              204.547883,
              408.18646,
              254.483883,
              415.48246
            ],
            "text": "selbständigen"
          },
          {
            "bbox": [
              256.707883,
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              289.451883,
              415.48246
            ],
            "text": "Tätigkeit;"
          }
        ]
      },
      {
        "bbox": [
          63.783963,
          422.25094,
          67.631963,
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        ],
        "id": "pdf-003-line-060",
        "source_page": 3,
        "text": "i)",
        "words": [
          {
            "bbox": [
              63.783963,
              422.25094,
              67.631963,
              429.54694
            ],
            "text": "i)"
          }
        ]
      },
      {
        "bbox": [
          76.539883,
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        ],
        "id": "pdf-003-line-061",
        "source_page": 3,
        "text": "bedeuten die Ausdrücke „Unternehmen einer Vertragspartei“",
        "words": [
          {
            "bbox": [
              76.539883,
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              110.084043,
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            ],
            "text": "bedeuten"
          },
          {
            "bbox": [
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              122.795483,
              429.54694
            ],
            "text": "die"
          },
          {
            "bbox": [
              124.761643,
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              429.54694
            ],
            "text": "Ausdrücke"
          },
          {
            "bbox": [
              164.676683,
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            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
              218.125643,
              422.25094,
              235.464123,
              429.54694
            ],
            "text": "einer"
          },
          {
            "bbox": [
              237.430363,
              422.25094,
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              429.54694
            ],
            "text": "Vertragspartei“"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-063",
        "source_page": 3,
        "text": "und „Unternehmen der anderen Vertragspartei“ ein Unter-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              93.176843,
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            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
              148.846363,
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              160.728283,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              163.546763,
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              193.272763,
              439.11382
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              196.091243,
              431.81782,
              250.961163,
              439.11382
            ],
            "text": "Vertragspartei“"
          },
          {
            "bbox": [
              253.779563,
              431.81782,
              264.477563,
              439.11382
            ],
            "text": "ein"
          },
          {
            "bbox": [
              267.295963,
              431.81782,
              290.555883,
              439.11382
            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
          76.540523,
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        ],
        "id": "pdf-003-line-065",
        "source_page": 3,
        "text": "nehmen, das von einer in einer Vertragspartei ansässigen",
        "words": [
          {
            "bbox": [
              76.540523,
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              108.058763,
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            ],
            "text": "nehmen,"
          },
          {
            "bbox": [
              111.166123,
              441.38478,
              124.384203,
              448.68078
            ],
            "text": "das"
          },
          {
            "bbox": [
              127.491483,
              441.38478,
              140.709483,
              448.68078
            ],
            "text": "von"
          },
          {
            "bbox": [
              143.816843,
              441.38478,
              161.652843,
              448.68078
            ],
            "text": "einer"
          },
          {
            "bbox": [
              164.760203,
              441.38478,
              171.073243,
              448.68078
            ],
            "text": "in"
          },
          {
            "bbox": [
              174.180603,
              441.38478,
              192.016603,
              448.68078
            ],
            "text": "einer"
          },
          {
            "bbox": [
              195.123963,
              441.38478,
              246.496843,
              448.68078
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              249.604203,
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            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
          76.541003,
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        ],
        "id": "pdf-003-line-067",
        "source_page": 3,
        "text": "Person betrieben wird, beziehungsweise ein Unternehmen,",
        "words": [
          {
            "bbox": [
              76.541003,
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              101.898603,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              104.602123,
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              138.663883,
              458.24774
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              141.367403,
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              158.978283,
              458.24774
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              161.681803,
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              223.487883,
              458.24774
            ],
            "text": "beziehungsweise"
          },
          {
            "bbox": [
              226.191403,
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              236.780843,
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            ],
            "text": "ein"
          },
          {
            "bbox": [
              239.484363,
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            ],
            "text": "Unternehmen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-069",
        "source_page": 3,
        "text": "das von einer in der anderen Vertragspartei ansässigen Per-",
        "words": [
          {
            "bbox": [
              76.542043,
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              89.582043,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              91.795963,
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              104.835963,
              467.81462
            ],
            "text": "von"
          },
          {
            "bbox": [
              107.049883,
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              124.529883,
              467.81462
            ],
            "text": "einer"
          },
          {
            "bbox": [
              126.743803,
              460.51862,
              132.967803,
              467.81462
            ],
            "text": "in"
          },
          {
            "bbox": [
              135.181723,
              460.51862,
              146.885723,
              467.81462
            ],
            "text": "der"
          },
          {
            "bbox": [
              149.099643,
              460.51862,
              178.291643,
              467.81462
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              180.505563,
              460.51862,
              230.721563,
              467.81462
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              232.935483,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              275.301403,
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            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-070",
        "source_page": 3,
        "text": "son betrieben wird.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "son"
          },
          {
            "bbox": [
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            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              127.814203,
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              477.3815
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-071",
        "source_page": 3,
        "text": "(2) Bei der Anwendung des Abkommens durch eine Vertrags-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Bei"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              156.779163,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              171.740123,
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
              241.031003,
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              255.766363,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-073",
        "source_page": 3,
        "text": "partei hat, wenn der Zusammenhang nichts anderes erfordert,",
        "words": [
          {
            "bbox": [
              63.787163,
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              84.306043,
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            ],
            "text": "partei"
          },
          {
            "bbox": [
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              100.641163,
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              125.457643,
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              137.250923,
              501.01302
            ],
            "text": "der"
          },
          {
            "bbox": [
              139.964363,
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              198.263083,
              501.01302
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
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            ],
            "text": "nichts"
          },
          {
            "bbox": [
              225.400923,
              493.71702,
              254.412683,
              501.01302
            ],
            "text": "anderes"
          },
          {
            "bbox": [
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            ],
            "text": "erfordert,"
          }
        ]
      },
      {
        "bbox": [
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          290.559563,
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        ],
        "id": "pdf-003-line-075",
        "source_page": 3,
        "text": "jeder im Abkommen nicht definierte Ausdruck die Bedeutung,",
        "words": [
          {
            "bbox": [
              63.787243,
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              81.861643,
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            ],
            "text": "jeder"
          },
          {
            "bbox": [
              84.605083,
              503.2839,
              93.279723,
              510.5799
            ],
            "text": "im"
          },
          {
            "bbox": [
              96.023083,
              503.2839,
              137.609323,
              510.5799
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              140.352683,
              503.2839,
              158.139083,
              510.5799
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              160.882523,
              503.2839,
              194.738123,
              510.5799
            ],
            "text": "definierte"
          },
          {
            "bbox": [
              197.481563,
              503.2839,
              231.939883,
              510.5799
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              234.683243,
              503.2839,
              245.648523,
              510.5799
            ],
            "text": "die"
          },
          {
            "bbox": [
              248.391963,
              503.2839,
              290.559563,
              510.5799
            ],
            "text": "Bedeutung,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-077",
        "source_page": 3,
        "text": "die ihm im Anwendungszeitraum nach dem Recht dieser Ver-",
        "words": [
          {
            "bbox": [
              63.787883,
              512.85094,
              74.781883,
              520.14694
            ],
            "text": "die"
          },
          {
            "bbox": [
              77.578523,
              512.85094,
              90.804523,
              520.14694
            ],
            "text": "ihm"
          },
          {
            "bbox": [
              93.601163,
              512.85094,
              102.290123,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              105.086763,
              512.85094,
              183.936043,
              520.14694
            ],
            "text": "Anwendungszeitraum"
          },
          {
            "bbox": [
              186.732603,
              512.85094,
              204.487563,
              520.14694
            ],
            "text": "nach"
          },
          {
            "bbox": [
              207.284203,
              512.85094,
              223.326203,
              520.14694
            ],
            "text": "dem"
          },
          {
            "bbox": [
              226.122763,
              512.85094,
              247.518763,
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              250.315323,
              512.85094,
              272.536283,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              275.332843,
              512.85094,
              290.559083,
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-079",
        "source_page": 3,
        "text": "tragspartei über die Steuern zukommt, für die das Abkommen",
        "words": [
          {
            "bbox": [
              63.788123,
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              102.647323,
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            ],
            "text": "tragspartei"
          },
          {
            "bbox": [
              105.365243,
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              121.664603,
              529.71382
            ],
            "text": "über"
          },
          {
            "bbox": [
              124.382523,
              522.41782,
              135.296763,
              529.71382
            ],
            "text": "die"
          },
          {
            "bbox": [
              138.014683,
              522.41782,
              166.165403,
              529.71382
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              168.883323,
              522.41782,
              204.651163,
              529.71382
            ],
            "text": "zukommt,"
          },
          {
            "bbox": [
              207.369083,
              522.41782,
              216.947323,
              529.71382
            ],
            "text": "für"
          },
          {
            "bbox": [
              219.665243,
              522.41782,
              230.579483,
              529.71382
            ],
            "text": "die"
          },
          {
            "bbox": [
              233.297403,
              522.41782,
              246.435643,
              529.71382
            ],
            "text": "das"
          },
          {
            "bbox": [
              249.153563,
              522.41782,
              290.561403,
              529.71382
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
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          290.560843,
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        ],
        "id": "pdf-003-line-081",
        "source_page": 3,
        "text": "gilt, wobei die Bedeutung nach dem in dieser Vertragspartei an-",
        "words": [
          {
            "bbox": [
              63.789163,
              531.9847,
              76.677163,
              539.2807
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              78.777083,
              531.9847,
              100.249083,
              539.2807
            ],
            "text": "wobei"
          },
          {
            "bbox": [
              102.349003,
              531.9847,
              113.165003,
              539.2807
            ],
            "text": "die"
          },
          {
            "bbox": [
              115.264923,
              531.9847,
              154.536923,
              539.2807
            ],
            "text": "Bedeutung"
          },
          {
            "bbox": [
              156.636843,
              531.9847,
              174.124843,
              539.2807
            ],
            "text": "nach"
          },
          {
            "bbox": [
              176.224763,
              531.9847,
              192.088763,
              539.2807
            ],
            "text": "dem"
          },
          {
            "bbox": [
              194.188683,
              531.9847,
              200.412683,
              539.2807
            ],
            "text": "in"
          },
          {
            "bbox": [
              202.512603,
              531.9847,
              224.288603,
              539.2807
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              226.388523,
              531.9847,
              276.604523,
              539.2807
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              278.704443,
              531.9847,
              290.560843,
              539.2807
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          63.789323,
          541.55158,
          290.563723,
          548.84758
        ],
        "id": "pdf-003-line-083",
        "source_page": 3,
        "text": "zuwendenden Steuerrecht den Vorrang vor einer Bedeutung hat,",
        "words": [
          {
            "bbox": [
              63.789323,
              541.55158,
              113.463723,
              548.84758
            ],
            "text": "zuwendenden"
          },
          {
            "bbox": [
              115.425563,
              541.55158,
              156.659723,
              548.84758
            ],
            "text": "Steuerrecht"
          },
          {
            "bbox": [
              158.621483,
              541.55158,
              172.029803,
              548.84758
            ],
            "text": "den"
          },
          {
            "bbox": [
              173.991643,
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            ],
            "text": "Vorrang"
          },
          {
            "bbox": [
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              215.035323,
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            ],
            "text": "vor"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Bedeutung"
          },
          {
            "bbox": [
              277.195163,
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            ],
            "text": "hat,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-085",
        "source_page": 3,
        "text": "die der Ausdruck nach anderem Recht dieser Vertragspartei hat.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              125.914923,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "anderem"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-087",
        "source_page": 3,
        "text": "Artikel 5",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "5"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-089",
        "source_page": 3,
        "text": "Ansässigkeit",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Ansässigkeit"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-091",
        "source_page": 3,
        "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Im"
          },
          {
            "bbox": [
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            ],
            "text": "Sinne"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
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              234.873643,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              236.839243,
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              270.523243,
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„eine"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-093",
        "source_page": 3,
        "text": "in einer Vertragspartei ansässige Person“ eine Person, die nach",
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          {
            "bbox": [
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            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person“"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Person,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-095",
        "source_page": 3,
        "text": "dem Recht dieser Vertragspartei dort aufgrund ihres Wohnsitzes,",
        "words": [
          {
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "dort"
          },
          {
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
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            ],
            "text": "ihres"
          },
          {
            "bbox": [
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            ],
            "text": "Wohnsitzes,"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-097",
        "source_page": 3,
        "text": "ihres ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung",
        "words": [
          {
            "bbox": [
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            "text": "ihres"
          },
          {
            "bbox": [
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            "text": "ständigen"
          },
          {
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            ],
            "text": "Aufenthalts,"
          },
          {
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Ortes"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            "text": "Geschäftsleitung"
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        ]
      },
      {
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        "id": "pdf-003-line-099",
        "source_page": 3,
        "text": "oder eines anderen ähnlichen Merkmals steuerpflichtig ist. Der",
        "words": [
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "ähnlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Merkmals"
          },
          {
            "bbox": [
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            "text": "steuerpflichtig"
          },
          {
            "bbox": [
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            ],
            "text": "ist."
          },
          {
            "bbox": [
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            ],
            "text": "Der"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-101",
        "source_page": 3,
        "text": "Ausdruck umfasst jedoch nicht eine Person, die im Gebiet dieser",
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          {
            "bbox": [
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            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "umfasst"
          },
          {
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Person,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-103",
        "source_page": 3,
        "text": "Vertragspartei nur mit Einkünften aus Quellen in dieser Vertrags-",
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          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
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            ],
            "text": "nur"
          },
          {
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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              180.082443,
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            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              225.792843,
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              232.002443,
              666.01046
            ],
            "text": "in"
          },
          {
            "bbox": [
              233.989643,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              257.680843,
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-105",
        "source_page": 3,
        "text": "partei oder mit in dieser Vertragspartei gelegenem Vermögen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "partei"
          },
          {
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              675.57766
            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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              127.698443,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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              207.263243,
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "gelegenem"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögen"
          }
        ]
      },
      {
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        "id": "pdf-003-line-107",
        "source_page": 3,
        "text": "steuerpflichtig ist.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "steuerpflichtig"
          },
          {
            "bbox": [
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              127.076843,
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-108",
        "source_page": 3,
        "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-",
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          {
            "bbox": [
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              81.086443,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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              94.392843,
              699.20966
            ],
            "text": "Ist"
          },
          {
            "bbox": [
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              115.056843,
              699.20966
            ],
            "text": "nach"
          },
          {
            "bbox": [
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              699.20966
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              150.352043,
              699.20966
            ],
            "text": "1"
          },
          {
            "bbox": [
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              168.344043,
              699.20966
            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              209.930443,
              691.91366,
              235.558443,
              699.20966
            ],
            "text": "Person"
          },
          {
            "bbox": [
              238.468043,
              691.91366,
              244.780843,
              699.20966
            ],
            "text": "in"
          },
          {
            "bbox": [
              247.690443,
              691.91366,
              272.438443,
              699.20966
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              275.348043,
              691.91366,
              290.573643,
              699.20966
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-110",
        "source_page": 3,
        "text": "tragsparteien ansässig, so gilt Folgendes:",
        "words": [
          {
            "bbox": [
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              701.48086,
              110.914443,
              708.77686
            ],
            "text": "tragsparteien"
          },
          {
            "bbox": [
              113.138443,
              701.48086,
              146.770443,
              708.77686
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              148.994443,
              701.48086,
              157.586443,
              708.77686
            ],
            "text": "so"
          },
          {
            "bbox": [
              159.810443,
              701.48086,
              170.474443,
              708.77686
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              172.698443,
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              212.258443,
              708.77686
            ],
            "text": "Folgendes:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-113",
        "source_page": 3,
        "text": "a) Die Person gilt als nur in der Vertragspartei ansässig, in der",
        "words": [
          {
            "bbox": [
              63.802443,
              725.11206,
              70.170443,
              732.40806
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.558443,
              725.11206,
              88.262443,
              732.40806
            ],
            "text": "Die"
          },
          {
            "bbox": [
              90.775243,
              725.11206,
              115.959243,
              732.40806
            ],
            "text": "Person"
          },
          {
            "bbox": [
              118.472043,
              725.11206,
              129.136043,
              732.40806
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              131.648843,
              725.11206,
              141.720843,
              732.40806
            ],
            "text": "als"
          },
          {
            "bbox": [
              144.233643,
              725.11206,
              155.793643,
              732.40806
            ],
            "text": "nur"
          },
          {
            "bbox": [
              158.306443,
              725.11206,
              164.530443,
              732.40806
            ],
            "text": "in"
          },
          {
            "bbox": [
              167.043243,
              725.11206,
              178.747243,
              732.40806
            ],
            "text": "der"
          },
          {
            "bbox": [
              181.260043,
              725.11206,
              231.476043,
              732.40806
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              233.988843,
              725.11206,
              267.620843,
              732.40806
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              270.133643,
              725.11206,
              276.357643,
              732.40806
            ],
            "text": "in"
          },
          {
            "bbox": [
              278.870443,
              725.11206,
              290.574443,
              732.40806
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.559243,
          734.67926,
          290.568843,
          741.97526
        ],
        "id": "pdf-003-line-115",
        "source_page": 3,
        "text": "sie über eine ständige Wohnstätte verfügt; verfügt sie in",
        "words": [
          {
            "bbox": [
              76.559243,
              734.67926,
              86.808843,
              741.97526
            ],
            "text": "sie"
          },
          {
            "bbox": [
              90.484043,
              734.67926,
              106.902443,
              741.97526
            ],
            "text": "über"
          },
          {
            "bbox": [
              110.577643,
              734.67926,
              125.660043,
              741.97526
            ],
            "text": "eine"
          },
          {
            "bbox": [
              129.335243,
              734.67926,
              160.628843,
              741.97526
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              164.304043,
              734.67926,
              206.151243,
              741.97526
            ],
            "text": "Wohnstätte"
          },
          {
            "bbox": [
              209.826443,
              734.67926,
              237.560043,
              741.97526
            ],
            "text": "verfügt;"
          },
          {
            "bbox": [
              241.235243,
              734.67926,
              266.656043,
              741.97526
            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              270.331243,
              734.67926,
              280.580843,
              741.97526
            ],
            "text": "sie"
          },
          {
            "bbox": [
              284.256043,
              734.67926,
              290.568843,
              741.97526
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          76.552043,
          744.24646,
          290.572843,
          751.54246
        ],
        "id": "pdf-003-line-117",
        "source_page": 3,
        "text": "beiden Vertragsparteien über eine ständige Wohnstätte, so",
        "words": [
          {
            "bbox": [
              76.552043,
              744.24646,
              100.980043,
              751.54246
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              103.673643,
              744.24646,
              163.005643,
              751.54246
            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
              165.699243,
              744.24646,
              181.925643,
              751.54246
            ],
            "text": "über"
          },
          {
            "bbox": [
              184.619243,
              744.24646,
              199.509643,
              751.54246
            ],
            "text": "eine"
          },
          {
            "bbox": [
              202.203243,
              744.24646,
              233.048843,
              751.54246
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              235.742443,
              744.24646,
              279.262443,
              751.54246
            ],
            "text": "Wohnstätte,"
          },
          {
            "bbox": [
              281.956043,
              744.24646,
              290.572843,
              751.54246
            ],
            "text": "so"
          }
        ]
      },
      {
        "bbox": [
          76.556843,
          753.81366,
          290.572043,
          761.10966
        ],
        "id": "pdf-003-line-119",
        "source_page": 3,
        "text": "gilt sie als nur in der Vertragspartei ansässig, zu der sie die",
        "words": [
          {
            "bbox": [
              76.556843,
              753.81366,
              87.220843,
              761.10966
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              89.856043,
              753.81366,
              99.928043,
              761.10966
            ],
            "text": "sie"
          },
          {
            "bbox": [
              102.563243,
              753.81366,
              112.635243,
              761.10966
            ],
            "text": "als"
          },
          {
            "bbox": [
              115.270443,
              753.81366,
              126.830443,
              761.10966
            ],
            "text": "nur"
          },
          {
            "bbox": [
              129.465643,
              753.81366,
              135.689643,
              761.10966
            ],
            "text": "in"
          },
          {
            "bbox": [
              138.325643,
              753.81366,
              150.029643,
              761.10966
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.665643,
              753.81366,
              202.881643,
              761.10966
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              205.517643,
              753.81366,
              239.149643,
              761.10966
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              241.785643,
              753.81366,
              250.073643,
              761.10966
            ],
            "text": "zu"
          },
          {
            "bbox": [
              252.709643,
              753.81366,
              264.413643,
              761.10966
            ],
            "text": "der"
          },
          {
            "bbox": [
              267.048843,
              753.81366,
              277.120843,
              761.10966
            ],
            "text": "sie"
          },
          {
            "bbox": [
              279.756043,
              753.81366,
              290.572043,
              761.10966
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          76.556043,
          763.38086,
          290.572043,
          770.67686
        ],
        "id": "pdf-003-line-121",
        "source_page": 3,
        "text": "engeren persönlichen und wirtschaftlichen Beziehungen hat",
        "words": [
          {
            "bbox": [
              76.556043,
              763.38086,
              105.596043,
              770.67686
            ],
            "text": "engeren"
          },
          {
            "bbox": [
              107.981643,
              763.38086,
              153.765643,
              770.67686
            ],
            "text": "persönlichen"
          },
          {
            "bbox": [
              156.151243,
              763.38086,
              169.791243,
              770.67686
            ],
            "text": "und"
          },
          {
            "bbox": [
              172.176843,
              763.38086,
              228.168843,
              770.67686
            ],
            "text": "wirtschaftlichen"
          },
          {
            "bbox": [
              230.554443,
              763.38086,
              276.922443,
              770.67686
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              279.308043,
              763.38086,
              290.572043,
              770.67686
            ],
            "text": "hat"
          }
        ]
      },
      {
        "bbox": [
          76.556843,
          772.94806,
          202.220843,
          780.24406
        ],
        "id": "pdf-003-line-123",
        "source_page": 3,
        "text": "(Mittelpunkt der Lebensinteressen).",
        "words": [
          {
            "bbox": [
              76.556843,
              772.94806,
              118.796843,
              780.24406
            ],
            "text": "(Mittelpunkt"
          },
          {
            "bbox": [
              121.020843,
              772.94806,
              132.724843,
              780.24406
            ],
            "text": "der"
          },
          {
            "bbox": [
              134.948843,
              772.94806,
              202.220843,
              780.24406
            ],
            "text": "Lebensinteressen)."
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          76.7823,
          290.55008,
          84.0783
        ],
        "id": "pdf-004-line-003",
        "source_page": 4,
        "text": "b) Kann nicht bestimmt werden, in welcher Vertragspartei die",
        "words": [
          {
            "bbox": [
              63.7792,
              76.7823,
              70.5952,
              84.0783
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53504,
              76.7823,
              95.18432,
              84.0783
            ],
            "text": "Kann"
          },
          {
            "bbox": [
              97.89352,
              76.7823,
              115.5432,
              84.0783
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              118.25248,
              76.7823,
              152.03968,
              84.0783
            ],
            "text": "bestimmt"
          },
          {
            "bbox": [
              154.74896,
              76.7823,
              183.7276,
              84.0783
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              186.4368,
              76.7823,
              192.7012,
              84.0783
            ],
            "text": "in"
          },
          {
            "bbox": [
              195.4104,
              76.7823,
              223.49304,
              84.0783
            ],
            "text": "welcher"
          },
          {
            "bbox": [
              226.20224,
              76.7823,
              276.944,
              84.0783
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              279.6532,
              76.7823,
              290.55008,
              84.0783
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          76.53456,
          86.34926,
          290.55072,
          93.64526
        ],
        "id": "pdf-004-line-005",
        "source_page": 4,
        "text": "Person den Mittelpunkt ihrer Lebensinteressen hat, oder ver-",
        "words": [
          {
            "bbox": [
              76.53456,
              86.34926,
              101.57296,
              93.64526
            ],
            "text": "Person"
          },
          {
            "bbox": [
              103.54544,
              86.34926,
              116.9752,
              93.64526
            ],
            "text": "den"
          },
          {
            "bbox": [
              118.94768,
              86.34926,
              158.82448,
              93.64526
            ],
            "text": "Mittelpunkt"
          },
          {
            "bbox": [
              160.79696,
              86.34926,
              176.52848,
              93.64526
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              178.50096,
              86.34926,
              241.04016,
              93.64526
            ],
            "text": "Lebensinteressen"
          },
          {
            "bbox": [
              243.01264,
              86.34926,
              256.41328,
              93.64526
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              258.38576,
              86.34926,
              274.5944,
              93.64526
            ],
            "text": "oder"
          },
          {
            "bbox": [
              276.56688,
              86.34926,
              290.55072,
              93.64526
            ],
            "text": "ver-"
          }
        ]
      },
      {
        "bbox": [
          76.53344,
          95.91622,
          290.5496,
          103.21222
        ],
        "id": "pdf-004-line-007",
        "source_page": 4,
        "text": "fügt sie in keiner der Vertragsparteien über eine ständige",
        "words": [
          {
            "bbox": [
              76.53344,
              95.91622,
              90.72848,
              103.21222
            ],
            "text": "fügt"
          },
          {
            "bbox": [
              94.0044,
              95.91622,
              104.25432,
              103.21222
            ],
            "text": "sie"
          },
          {
            "bbox": [
              107.53024,
              95.91622,
              113.8432,
              103.21222
            ],
            "text": "in"
          },
          {
            "bbox": [
              117.11912,
              95.91622,
              139.19608,
              103.21222
            ],
            "text": "keiner"
          },
          {
            "bbox": [
              142.472,
              95.91622,
              154.354,
              103.21222
            ],
            "text": "der"
          },
          {
            "bbox": [
              157.62992,
              95.91622,
              217.92488,
              103.21222
            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
              221.2008,
              95.91622,
              237.61976,
              103.21222
            ],
            "text": "über"
          },
          {
            "bbox": [
              240.89568,
              95.91622,
              255.97872,
              103.21222
            ],
            "text": "eine"
          },
          {
            "bbox": [
              259.25464,
              95.91622,
              290.5496,
              103.21222
            ],
            "text": "ständige"
          }
        ]
      },
      {
        "bbox": [
          76.53336,
          105.4831,
          290.55152,
          112.7791
        ],
        "id": "pdf-004-line-009",
        "source_page": 4,
        "text": "Wohnstätte, so gilt sie als nur in der Vertragspartei ansässig,",
        "words": [
          {
            "bbox": [
              76.53336,
              105.4831,
              119.80456,
              112.7791
            ],
            "text": "Wohnstätte,"
          },
          {
            "bbox": [
              121.80608,
              105.4831,
              130.398,
              112.7791
            ],
            "text": "so"
          },
          {
            "bbox": [
              132.39952,
              105.4831,
              143.06328,
              112.7791
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              145.0648,
              105.4831,
              155.13664,
              112.7791
            ],
            "text": "sie"
          },
          {
            "bbox": [
              157.13816,
              105.4831,
              167.21,
              112.7791
            ],
            "text": "als"
          },
          {
            "bbox": [
              169.21152,
              105.4831,
              180.77136,
              112.7791
            ],
            "text": "nur"
          },
          {
            "bbox": [
              182.77288,
              105.4831,
              188.9968,
              112.7791
            ],
            "text": "in"
          },
          {
            "bbox": [
              190.99832,
              105.4831,
              202.70216,
              112.7791
            ],
            "text": "der"
          },
          {
            "bbox": [
              204.70368,
              105.4831,
              254.91864,
              112.7791
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              256.92016,
              105.4831,
              290.55152,
              112.7791
            ],
            "text": "ansässig,"
          }
        ]
      },
      {
        "bbox": [
          76.53448,
          115.04998,
          234.78248,
          122.34598
        ],
        "id": "pdf-004-line-011",
        "source_page": 4,
        "text": "in der sie ihren gewöhnlichen Aufenthalt hat.",
        "words": [
          {
            "bbox": [
              76.53448,
              115.04998,
              82.75848,
              122.34598
            ],
            "text": "in"
          },
          {
            "bbox": [
              84.98248,
              115.04998,
              96.68648,
              122.34598
            ],
            "text": "der"
          },
          {
            "bbox": [
              98.91048,
              115.04998,
              108.98248,
              122.34598
            ],
            "text": "sie"
          },
          {
            "bbox": [
              111.20648,
              115.04998,
              128.83848,
              122.34598
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              131.06248,
              115.04998,
              180.54248,
              122.34598
            ],
            "text": "gewöhnlichen"
          },
          {
            "bbox": [
              182.76648,
              115.04998,
              219.07048,
              122.34598
            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
              221.29448,
              115.04998,
              234.78248,
              122.34598
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          63.77864,
          129.88462,
          290.54992,
          137.18062
        ],
        "id": "pdf-004-line-013",
        "source_page": 4,
        "text": "c) Hat die Person ihren gewöhnlichen Aufenthalt in beiden Ver-",
        "words": [
          {
            "bbox": [
              63.77864,
              129.88462,
              70.14664,
              137.18062
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.53448,
              129.88462,
              89.12648,
              137.18062
            ],
            "text": "Hat"
          },
          {
            "bbox": [
              91.19136,
              129.88462,
              102.00736,
              137.18062
            ],
            "text": "die"
          },
          {
            "bbox": [
              104.07224,
              129.88462,
              129.25624,
              137.18062
            ],
            "text": "Person"
          },
          {
            "bbox": [
              131.32112,
              129.88462,
              148.95312,
              137.18062
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              151.018,
              129.88462,
              200.498,
              137.18062
            ],
            "text": "gewöhnlichen"
          },
          {
            "bbox": [
              202.56288,
              129.88462,
              238.86688,
              137.18062
            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
              240.93176,
              129.88462,
              247.15576,
              137.18062
            ],
            "text": "in"
          },
          {
            "bbox": [
              249.22064,
              129.88462,
              273.52464,
              137.18062
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              275.58952,
              129.88462,
              290.54992,
              137.18062
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          76.53432,
          139.4515,
          290.55192,
          146.7475
        ],
        "id": "pdf-004-line-015",
        "source_page": 4,
        "text": "tragsparteien oder in keiner der Vertragsparteien, so regeln",
        "words": [
          {
            "bbox": [
              76.53432,
              139.4515,
              123.76632,
              146.7475
            ],
            "text": "tragsparteien"
          },
          {
            "bbox": [
              126.44512,
              139.4515,
              142.77112,
              146.7475
            ],
            "text": "oder"
          },
          {
            "bbox": [
              145.44992,
              139.4515,
              151.68392,
              146.7475
            ],
            "text": "in"
          },
          {
            "bbox": [
              154.36272,
              139.4515,
              176.04472,
              146.7475
            ],
            "text": "keiner"
          },
          {
            "bbox": [
              178.72352,
              139.4515,
              190.44752,
              146.7475
            ],
            "text": "der"
          },
          {
            "bbox": [
              193.12632,
              139.4515,
              254.47032,
              146.7475
            ],
            "text": "Vertragsparteien,"
          },
          {
            "bbox": [
              257.14912,
              139.4515,
              265.75112,
              146.7475
            ],
            "text": "so"
          },
          {
            "bbox": [
              268.42992,
              139.4515,
              290.55192,
              146.7475
            ],
            "text": "regeln"
          }
        ]
      },
      {
        "bbox": [
          76.5344,
          149.01846,
          290.55112,
          156.31446
        ],
        "id": "pdf-004-line-017",
        "source_page": 4,
        "text": "die zuständigen Behörden der Vertragsparteien die Frage",
        "words": [
          {
            "bbox": [
              76.5344,
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              87.5284,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              90.72288,
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              135.02104,
              156.31446
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              138.21552,
              149.01846,
              173.80648,
              156.31446
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              177.00096,
              149.01846,
              188.88296,
              156.31446
            ],
            "text": "der"
          },
          {
            "bbox": [
              192.07744,
              149.01846,
              252.37232,
              156.31446
            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
              255.56672,
              149.01846,
              266.56072,
              156.31446
            ],
            "text": "die"
          },
          {
            "bbox": [
              269.7552,
              149.01846,
              290.55112,
              156.31446
            ],
            "text": "Frage"
          }
        ]
      },
      {
        "bbox": [
          76.53472,
          158.58534,
          153.29472,
          165.88134
        ],
        "id": "pdf-004-line-019",
        "source_page": 4,
        "text": "durch Verständigung.",
        "words": [
          {
            "bbox": [
              76.53472,
              158.58534,
              97.13472,
              165.88134
            ],
            "text": "durch"
          },
          {
            "bbox": [
              99.35872,
              158.58534,
              153.29472,
              165.88134
            ],
            "text": "Verständigung."
          }
        ]
      },
      {
        "bbox": [
          161.46872,
          181.41942,
          192.86072,
          188.58742
        ],
        "id": "pdf-004-line-020",
        "source_page": 4,
        "text": "Artikel 6",
        "words": [
          {
            "bbox": [
              161.46872,
              181.41942,
              186.18872,
              188.58742
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.41272,
              181.41942,
              192.86072,
              188.58742
            ],
            "text": "6"
          }
        ]
      },
      {
        "bbox": [
          128.49264,
          196.25398,
          225.83664,
          203.42198
        ],
        "id": "pdf-004-line-022",
        "source_page": 4,
        "text": "Ruhegehälter und Renten",
        "words": [
          {
            "bbox": [
              128.49264,
              196.25398,
              179.74864,
              203.42198
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
              181.97264,
              196.25398,
              196.34864,
              203.42198
            ],
            "text": "und"
          },
          {
            "bbox": [
              198.57264,
              196.25398,
              225.83664,
              203.42198
            ],
            "text": "Renten"
          }
        ]
      },
      {
        "bbox": [
          72.2828,
          211.08854,
          290.5508,
          218.38454
        ],
        "id": "pdf-004-line-024",
        "source_page": 4,
        "text": "(1) Ruhegehälter und ähnliche Vergütungen für frühere un-",
        "words": [
          {
            "bbox": [
              72.2828,
              211.08854,
              81.05288,
              218.38454
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.58992,
              211.08854,
              134.1292,
              218.38454
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
              137.14688,
              211.08854,
              150.96496,
              218.38454
            ],
            "text": "und"
          },
          {
            "bbox": [
              153.98256,
              211.08854,
              184.38968,
              218.38454
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              187.40728,
              211.08854,
              233.93728,
              218.38454
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              236.95496,
              211.08854,
              246.61304,
              218.38454
            ],
            "text": "für"
          },
          {
            "bbox": [
              249.63072,
              211.08854,
              275.34872,
              218.38454
            ],
            "text": "frühere"
          },
          {
            "bbox": [
              278.36632,
              211.08854,
              290.5508,
              218.38454
            ],
            "text": "un-"
          }
        ]
      },
      {
        "bbox": [
          63.77976,
          220.65542,
          290.54992,
          227.95142
        ],
        "id": "pdf-004-line-026",
        "source_page": 4,
        "text": "selbständige Arbeit oder Renten, die einer in einer Vertragspartei",
        "words": [
          {
            "bbox": [
              63.77976,
              220.65542,
              108.85504,
              227.95142
            ],
            "text": "selbständige"
          },
          {
            "bbox": [
              110.81912,
              220.65542,
              131.81552,
              227.95142
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              133.7796,
              220.65542,
              149.96304,
              227.95142
            ],
            "text": "oder"
          },
          {
            "bbox": [
              151.92712,
              220.65542,
              179.414,
              227.95142
            ],
            "text": "Renten,"
          },
          {
            "bbox": [
              181.37808,
              220.65542,
              192.11904,
              227.95142
            ],
            "text": "die"
          },
          {
            "bbox": [
              194.08312,
              220.65542,
              211.41304,
              227.95142
            ],
            "text": "einer"
          },
          {
            "bbox": [
              213.37712,
              220.65542,
              219.5636,
              227.95142
            ],
            "text": "in"
          },
          {
            "bbox": [
              221.52768,
              220.65542,
              238.8576,
              227.95142
            ],
            "text": "einer"
          },
          {
            "bbox": [
              240.82168,
              220.65542,
              290.54992,
              227.95142
            ],
            "text": "Vertragspartei"
          }
        ]
      },
      {
        "bbox": [
          63.77856,
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          290.55104,
          237.51846
        ],
        "id": "pdf-004-line-028",
        "source_page": 4,
        "text": "ansässigen Person gezahlt werden, können nur von dieser",
        "words": [
          {
            "bbox": [
              63.77856,
              230.22246,
              104.73152,
              237.51846
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              109.1048,
              230.22246,
              134.73376,
              237.51846
            ],
            "text": "Person"
          },
          {
            "bbox": [
              139.10696,
              230.22246,
              165.40896,
              237.51846
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              169.78208,
              230.22246,
              199.05216,
              237.51846
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              203.42536,
              230.22246,
              230.25432,
              237.51846
            ],
            "text": "können"
          },
          {
            "bbox": [
              234.62752,
              230.22246,
              246.3656,
              237.51846
            ],
            "text": "nur"
          },
          {
            "bbox": [
              250.7388,
              230.22246,
              263.9568,
              237.51846
            ],
            "text": "von"
          },
          {
            "bbox": [
              268.33,
              230.22246,
              290.55104,
              237.51846
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          63.77864,
          239.78934,
          180.96264,
          247.08534
        ],
        "id": "pdf-004-line-030",
        "source_page": 4,
        "text": "Vertragspartei besteuert werden.",
        "words": [
          {
            "bbox": [
              63.77864,
              239.78934,
              113.99464,
              247.08534
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              116.21864,
              239.78934,
              150.00264,
              247.08534
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              152.22664,
              239.78934,
              180.96264,
              247.08534
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28256,
          254.6239,
          290.5508,
          261.9199
        ],
        "id": "pdf-004-line-031",
        "source_page": 4,
        "text": "(2) Ungeachtet des Absatzes 1 können Ruhegehälter und",
        "words": [
          {
            "bbox": [
              72.28256,
              254.6239,
              81.05264,
              261.9199
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.58968,
              254.6239,
              127.87888,
              261.9199
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              131.5984,
              254.6239,
              144.8164,
              261.9199
            ],
            "text": "des"
          },
          {
            "bbox": [
              148.53592,
              254.6239,
              182.0388,
              261.9199
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              185.75832,
              254.6239,
              190.20632,
              261.9199
            ],
            "text": "1"
          },
          {
            "bbox": [
              193.92584,
              254.6239,
              220.7548,
              261.9199
            ],
            "text": "können"
          },
          {
            "bbox": [
              224.47432,
              254.6239,
              273.01344,
              261.9199
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
              276.73288,
              254.6239,
              290.5508,
              261.9199
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.77896,
          264.19078,
          290.55024,
          271.48678
        ],
        "id": "pdf-004-line-033",
        "source_page": 4,
        "text": "sonstige Vergütungen, die aufgrund des Sozialversicherungs-",
        "words": [
          {
            "bbox": [
              63.77896,
              264.19078,
              94.62584,
              271.48678
            ],
            "text": "sonstige"
          },
          {
            "bbox": [
              97.4348,
              264.19078,
              146.27784,
              271.48678
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              149.0868,
              264.19078,
              160.08088,
              271.48678
            ],
            "text": "die"
          },
          {
            "bbox": [
              162.88976,
              264.19078,
              195.52088,
              271.48678
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              198.32984,
              264.19078,
              211.54776,
              271.48678
            ],
            "text": "des"
          },
          {
            "bbox": [
              214.35672,
              264.19078,
              290.55024,
              271.48678
            ],
            "text": "Sozialversicherungs-"
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          273.75766,
          290.55048,
          281.05366
        ],
        "id": "pdf-004-line-035",
        "source_page": 4,
        "text": "rechts einer Vertragspartei gezahlt werden, nur von dieser Ver-",
        "words": [
          {
            "bbox": [
              63.7792,
              273.75766,
              86.0032,
              281.05366
            ],
            "text": "rechts"
          },
          {
            "bbox": [
              88.6296,
              273.75766,
              106.1096,
              281.05366
            ],
            "text": "einer"
          },
          {
            "bbox": [
              108.736,
              273.75766,
              158.952,
              281.05366
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              161.5784,
              273.75766,
              187.3464,
              281.05366
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              189.9728,
              273.75766,
              218.7088,
              281.05366
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              221.3352,
              273.75766,
              232.8952,
              281.05366
            ],
            "text": "nur"
          },
          {
            "bbox": [
              235.5216,
              273.75766,
              248.5616,
              281.05366
            ],
            "text": "von"
          },
          {
            "bbox": [
              251.188,
              273.75766,
              272.964,
              281.05366
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              275.5904,
              273.75766,
              290.55048,
              281.05366
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          283.3247,
          169.1152,
          290.6207
        ],
        "id": "pdf-004-line-037",
        "source_page": 4,
        "text": "tragspartei besteuert werden.",
        "words": [
          {
            "bbox": [
              63.7792,
              283.3247,
              102.1472,
              290.6207
            ],
            "text": "tragspartei"
          },
          {
            "bbox": [
              104.3712,
              283.3247,
              138.1552,
              290.6207
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              140.3792,
              283.3247,
              169.1152,
              290.6207
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28312,
          298.15926,
          290.55224,
          305.45526
        ],
        "id": "pdf-004-line-039",
        "source_page": 4,
        "text": "(3) Ruhegehälter, die von einer Vertragspartei, einem ihrer",
        "words": [
          {
            "bbox": [
              72.28312,
              298.15926,
              81.0532,
              305.45526
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.59024,
              298.15926,
              136.44256,
              305.45526
            ],
            "text": "Ruhegehälter,"
          },
          {
            "bbox": [
              139.8052,
              298.15926,
              150.79928,
              305.45526
            ],
            "text": "die"
          },
          {
            "bbox": [
              154.16184,
              298.15926,
              167.37984,
              305.45526
            ],
            "text": "von"
          },
          {
            "bbox": [
              170.74248,
              298.15926,
              188.57848,
              305.45526
            ],
            "text": "einer"
          },
          {
            "bbox": [
              191.94112,
              298.15926,
              245.62704,
              305.45526
            ],
            "text": "Vertragspartei,"
          },
          {
            "bbox": [
              248.98968,
              298.15926,
              270.98576,
              305.45526
            ],
            "text": "einem"
          },
          {
            "bbox": [
              274.34832,
              298.15926,
              290.55224,
              305.45526
            ],
            "text": "ihrer"
          }
        ]
      },
      {
        "bbox": [
          63.77968,
          307.72614,
          290.55232,
          315.02214
        ],
        "id": "pdf-004-line-041",
        "source_page": 4,
        "text": "Länder, einer ihrer Gebietskörperschaften oder einer anderen",
        "words": [
          {
            "bbox": [
              63.77968,
              307.72614,
              91.43384,
              315.02214
            ],
            "text": "Länder,"
          },
          {
            "bbox": [
              94.38144,
              307.72614,
              112.21752,
              315.02214
            ],
            "text": "einer"
          },
          {
            "bbox": [
              115.16504,
              307.72614,
              131.36896,
              315.02214
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              134.31656,
              307.72614,
              217.5844,
              315.02214
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              220.532,
              307.72614,
              237.09496,
              315.02214
            ],
            "text": "oder"
          },
          {
            "bbox": [
              240.04256,
              307.72614,
              257.87856,
              315.02214
            ],
            "text": "einer"
          },
          {
            "bbox": [
              260.82624,
              307.72614,
              290.55232,
              315.02214
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          63.77968,
          317.29302,
          290.55008,
          324.58902
        ],
        "id": "pdf-004-line-043",
        "source_page": 4,
        "text": "juristischen Person des öffentlichen Rechts dieser Vertragspartei",
        "words": [
          {
            "bbox": [
              63.77968,
              317.29302,
              103.73928,
              324.58902
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              105.69648,
              317.29302,
              130.65848,
              324.58902
            ],
            "text": "Person"
          },
          {
            "bbox": [
              132.61568,
              317.29302,
              145.56688,
              324.58902
            ],
            "text": "des"
          },
          {
            "bbox": [
              147.52408,
              317.29302,
              188.66768,
              324.58902
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              190.62488,
              317.29302,
              215.44288,
              324.58902
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              217.40008,
              317.29302,
              238.95408,
              324.58902
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              240.91128,
              317.29302,
              290.55008,
              324.58902
            ],
            "text": "Vertragspartei"
          }
        ]
      },
      {
        "bbox": [
          63.77976,
          326.85998,
          290.54976,
          334.15598
        ],
        "id": "pdf-004-line-045",
        "source_page": 4,
        "text": "oder aus von dieser Vertragspartei, einem ihrer Länder oder einer",
        "words": [
          {
            "bbox": [
              63.77976,
              326.85998,
              79.87392,
              334.15598
            ],
            "text": "oder"
          },
          {
            "bbox": [
              81.80824,
              326.85998,
              94.41768,
              334.15598
            ],
            "text": "aus"
          },
          {
            "bbox": [
              96.352,
              326.85998,
              109.25744,
              334.15598
            ],
            "text": "von"
          },
          {
            "bbox": [
              111.19176,
              326.85998,
              132.63136,
              334.15598
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              134.56568,
              326.85998,
              186.06376,
              334.15598
            ],
            "text": "Vertragspartei,"
          },
          {
            "bbox": [
              187.99808,
              326.85998,
              209.36896,
              334.15598
            ],
            "text": "einem"
          },
          {
            "bbox": [
              211.30328,
              326.85998,
              226.88216,
              334.15598
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              228.81648,
              326.85998,
              253.37608,
              334.15598
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              255.3104,
              326.85998,
              271.40456,
              334.15598
            ],
            "text": "oder"
          },
          {
            "bbox": [
              273.33888,
              326.85998,
              290.54976,
              334.15598
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          63.78088,
          336.42686,
          290.55288,
          343.72286
        ],
        "id": "pdf-004-line-047",
        "source_page": 4,
        "text": "ihrer Gebietskörperschaften oder einer anderen juristischen Per-",
        "words": [
          {
            "bbox": [
              63.78088,
              336.42686,
              79.54136,
              343.72286
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              81.52104,
              336.42686,
              162.57176,
              343.72286
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              164.55144,
              336.42686,
              180.78184,
              343.72286
            ],
            "text": "oder"
          },
          {
            "bbox": [
              182.76152,
              336.42686,
              200.15416,
              343.72286
            ],
            "text": "einer"
          },
          {
            "bbox": [
              202.13384,
              336.42686,
              231.1948,
              343.72286
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              233.17448,
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              273.38168,
              343.72286
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              275.36136,
              336.42686,
              290.55288,
              343.72286
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          63.78088,
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          290.55336,
          353.28982
        ],
        "id": "pdf-004-line-049",
        "source_page": 4,
        "text": "son des öffentlichen Rechts dieser Vertragspartei errichtetem",
        "words": [
          {
            "bbox": [
              63.78088,
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              76.9988,
              353.28982
            ],
            "text": "son"
          },
          {
            "bbox": [
              79.85824,
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              93.07632,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              95.93568,
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              138.54672,
              353.28982
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              141.40616,
              345.99382,
              166.89112,
              353.28982
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              169.75056,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              194.83096,
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              249.06328,
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            ],
            "text": "errichtetem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-051",
        "source_page": 4,
        "text": "Sondervermögen an eine natürliche Person für die dieser Ver-",
        "words": [
          {
            "bbox": [
              63.78096,
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            ],
            "text": "Sondervermögen"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              158.17776,
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              193.68144,
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              196.40976,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              224.61968,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              236.94704,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              250.6104,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              275.41232,
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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          372.42366
        ],
        "id": "pdf-004-line-053",
        "source_page": 4,
        "text": "tragspartei, einem ihrer Länder, einer ihrer Gebietskörperschaf-",
        "words": [
          {
            "bbox": [
              63.782,
              365.12766,
              104.374,
              372.42366
            ],
            "text": "tragspartei,"
          },
          {
            "bbox": [
              106.85848,
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              128.49848,
              372.42366
            ],
            "text": "einem"
          },
          {
            "bbox": [
              130.98296,
              365.12766,
              146.83096,
              372.42366
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              149.31544,
              365.12766,
              176.43544,
              372.42366
            ],
            "text": "Länder,"
          },
          {
            "bbox": [
              178.91992,
              365.12766,
              196.39992,
              372.42366
            ],
            "text": "einer"
          },
          {
            "bbox": [
              198.8844,
              365.12766,
              214.7324,
              372.42366
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              217.21688,
              365.12766,
              290.55304,
              372.42366
            ],
            "text": "Gebietskörperschaf-"
          }
        ]
      },
      {
        "bbox": [
          63.78184,
          374.69454,
          290.55496,
          381.99054
        ],
        "id": "pdf-004-line-054",
        "source_page": 4,
        "text": "ten oder einer anderen juristischen Person des öffentlichen",
        "words": [
          {
            "bbox": [
              63.78184,
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              75.22392,
              381.99054
            ],
            "text": "ten"
          },
          {
            "bbox": [
              79.26976,
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              95.8328,
              381.99054
            ],
            "text": "oder"
          },
          {
            "bbox": [
              99.87856,
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              117.71464,
              381.99054
            ],
            "text": "einer"
          },
          {
            "bbox": [
              121.7604,
              374.69454,
              151.48648,
              381.99054
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              155.53232,
              374.69454,
              196.95952,
              381.99054
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              201.00536,
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              226.63432,
              381.99054
            ],
            "text": "Person"
          },
          {
            "bbox": [
              230.68016,
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              243.89816,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              247.944,
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            ],
            "text": "öffentlichen"
          }
        ]
      },
      {
        "bbox": [
          63.78232,
          384.2615,
          290.55344,
          391.5575
        ],
        "id": "pdf-004-line-055",
        "source_page": 4,
        "text": "Rechts geleisteten Dienste gezahlt werden, können nur von die-",
        "words": [
          {
            "bbox": [
              63.78232,
              384.2615,
              88.82232,
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              90.88872,
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              391.5575
            ],
            "text": "geleisteten"
          },
          {
            "bbox": [
              131.77112,
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              158.73912,
              391.5575
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              160.80552,
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              186.57352,
              391.5575
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              188.63992,
              384.2615,
              217.37592,
              391.5575
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              219.44232,
              384.2615,
              245.82632,
              391.5575
            ],
            "text": "können"
          },
          {
            "bbox": [
              247.89272,
              384.2615,
              259.45272,
              391.5575
            ],
            "text": "nur"
          },
          {
            "bbox": [
              261.51912,
              384.2615,
              274.55912,
              391.5575
            ],
            "text": "von"
          },
          {
            "bbox": [
              276.62552,
              384.2615,
              290.55344,
              391.5575
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          63.78224,
          393.82838,
          194.15024,
          401.12438
        ],
        "id": "pdf-004-line-056",
        "source_page": 4,
        "text": "ser Vertragspartei besteuert werden.",
        "words": [
          {
            "bbox": [
              63.78224,
              393.82838,
              74.74224,
              401.12438
            ],
            "text": "ser"
          },
          {
            "bbox": [
              76.96624,
              393.82838,
              127.18224,
              401.12438
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              129.40624,
              393.82838,
              163.19024,
              401.12438
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              165.41424,
              393.82838,
              194.15024,
              401.12438
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28608,
          408.66294,
          290.55328,
          415.95894
        ],
        "id": "pdf-004-line-057",
        "source_page": 4,
        "text": "(4) Ungeachtet des Absatzes 1 können wiederkehrende und",
        "words": [
          {
            "bbox": [
              72.28608,
              408.66294,
              80.88448,
              415.95894
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.33568,
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              126.85248,
              415.95894
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              129.52448,
              408.66294,
              142.57088,
              415.95894
            ],
            "text": "des"
          },
          {
            "bbox": [
              145.24288,
              408.66294,
              178.14528,
              415.95894
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              180.81728,
              408.66294,
              185.26528,
              415.95894
            ],
            "text": "1"
          },
          {
            "bbox": [
              187.93728,
              408.66294,
              214.33728,
              415.95894
            ],
            "text": "können"
          },
          {
            "bbox": [
              217.00928,
              408.66294,
              274.23488,
              415.95894
            ],
            "text": "wiederkehrende"
          },
          {
            "bbox": [
              276.90688,
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.78224,
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          290.55472,
          425.5259
        ],
        "id": "pdf-004-line-059",
        "source_page": 4,
        "text": "einmalige Zahlungen einer Vertragspartei oder einer ihrer",
        "words": [
          {
            "bbox": [
              63.78224,
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              98.57424,
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            ],
            "text": "einmalige"
          },
          {
            "bbox": [
              104.2104,
              418.2299,
              142.56232,
              425.5259
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              148.19848,
              418.2299,
              166.03448,
              425.5259
            ],
            "text": "einer"
          },
          {
            "bbox": [
              171.67064,
              418.2299,
              223.04352,
              425.5259
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              228.67968,
              418.2299,
              245.24264,
              425.5259
            ],
            "text": "oder"
          },
          {
            "bbox": [
              250.8788,
              418.2299,
              268.71472,
              425.5259
            ],
            "text": "einer"
          },
          {
            "bbox": [
              274.3508,
              418.2299,
              290.55472,
              425.5259
            ],
            "text": "ihrer"
          }
        ]
      },
      {
        "bbox": [
          63.78216,
          427.79686,
          290.55648,
          435.09286
        ],
        "id": "pdf-004-line-061",
        "source_page": 4,
        "text": "Gebietskörperschaften an eine in der anderen Vertragspartei an-",
        "words": [
          {
            "bbox": [
              63.78216,
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              144.73256,
              435.09286
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              146.70728,
              427.79686,
              155.4244,
              435.09286
            ],
            "text": "an"
          },
          {
            "bbox": [
              157.39912,
              427.79686,
              172.13448,
              435.09286
            ],
            "text": "eine"
          },
          {
            "bbox": [
              174.1092,
              427.79686,
              180.30632,
              435.09286
            ],
            "text": "in"
          },
          {
            "bbox": [
              182.28104,
              427.79686,
              193.93128,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              195.906,
              427.79686,
              224.93672,
              435.09286
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              226.91144,
              427.79686,
              276.778,
              435.09286
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              278.75272,
              427.79686,
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            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-063",
        "source_page": 4,
        "text": "sässige Person als Entschädigung für politische Verfolgung oder",
        "words": [
          {
            "bbox": [
              63.7832,
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              90.56664,
              444.65974
            ],
            "text": "sässige"
          },
          {
            "bbox": [
              92.53888,
              437.36374,
              117.57584,
              444.65974
            ],
            "text": "Person"
          },
          {
            "bbox": [
              119.54808,
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              129.56128,
              444.65974
            ],
            "text": "als"
          },
          {
            "bbox": [
              131.53352,
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              184.67656,
              444.65974
            ],
            "text": "Entschädigung"
          },
          {
            "bbox": [
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              196.06992,
              444.65974
            ],
            "text": "für"
          },
          {
            "bbox": [
              198.04208,
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            ],
            "text": "politische"
          },
          {
            "bbox": [
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            ],
            "text": "Verfolgung"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-065",
        "source_page": 4,
        "text": "für Unrecht oder Schäden aufgrund von Kriegshandlungen (ein-",
        "words": [
          {
            "bbox": [
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              73.26272,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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              103.92152,
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            ],
            "text": "Unrecht"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              156.35112,
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            ],
            "text": "Schäden"
          },
          {
            "bbox": [
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              190.56992,
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              192.78072,
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              205.82072,
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Kriegshandlungen"
          },
          {
            "bbox": [
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              290.55416,
              454.22662
            ],
            "text": "(ein-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-067",
        "source_page": 4,
        "text": "schließlich Wiedergutmachungsleistungen) oder des Wehr- oder",
        "words": [
          {
            "bbox": [
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              100.95152,
              463.79358
            ],
            "text": "schließlich"
          },
          {
            "bbox": [
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              215.25296,
              463.79358
            ],
            "text": "Wiedergutmachungsleistungen)"
          },
          {
            "bbox": [
              217.23784,
              456.49758,
              233.48368,
              463.79358
            ],
            "text": "oder"
          },
          {
            "bbox": [
              235.46856,
              456.49758,
              248.47512,
              463.79358
            ],
            "text": "des"
          },
          {
            "bbox": [
              250.46,
              456.49758,
              272.32112,
              463.79358
            ],
            "text": "Wehr-"
          },
          {
            "bbox": [
              274.306,
              456.49758,
              290.55184,
              463.79358
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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          290.554,
          473.36054
        ],
        "id": "pdf-004-line-069",
        "source_page": 4,
        "text": "Zivildienstes oder einer Straftat, einer Impfung oder ähnlicher",
        "words": [
          {
            "bbox": [
              63.78168,
              466.06454,
              109.1456,
              473.36054
            ],
            "text": "Zivildienstes"
          },
          {
            "bbox": [
              112.01936,
              466.06454,
              128.5824,
              473.36054
            ],
            "text": "oder"
          },
          {
            "bbox": [
              131.45616,
              466.06454,
              149.29216,
              473.36054
            ],
            "text": "einer"
          },
          {
            "bbox": [
              152.166,
              466.06454,
              181.46984,
              473.36054
            ],
            "text": "Straftat,"
          },
          {
            "bbox": [
              184.34368,
              466.06454,
              202.17968,
              473.36054
            ],
            "text": "einer"
          },
          {
            "bbox": [
              205.05352,
              466.06454,
              235.0836,
              473.36054
            ],
            "text": "Impfung"
          },
          {
            "bbox": [
              237.95736,
              466.06454,
              254.52024,
              473.36054
            ],
            "text": "oder"
          },
          {
            "bbox": [
              257.39408,
              466.06454,
              290.554,
              473.36054
            ],
            "text": "ähnlicher"
          }
        ]
      },
      {
        "bbox": [
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          475.63142,
          290.55248,
          482.92742
        ],
        "id": "pdf-004-line-071",
        "source_page": 4,
        "text": "Vorkommnisse nur von der erstgenannten Vertragspartei besteu-",
        "words": [
          {
            "bbox": [
              63.78144,
              475.63142,
              116.12376,
              482.92742
            ],
            "text": "Vorkommnisse"
          },
          {
            "bbox": [
              118.06048,
              475.63142,
              129.49072,
              482.92742
            ],
            "text": "nur"
          },
          {
            "bbox": [
              131.42744,
              475.63142,
              144.33768,
              482.92742
            ],
            "text": "von"
          },
          {
            "bbox": [
              146.2744,
              475.63142,
              157.84864,
              482.92742
            ],
            "text": "der"
          },
          {
            "bbox": [
              159.78536,
              475.63142,
              210.2788,
              482.92742
            ],
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          {
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          {
            "bbox": [
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      {
        "bbox": [
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        "id": "pdf-004-line-073",
        "source_page": 4,
        "text": "ert werden.",
        "words": [
          {
            "bbox": [
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            "text": "ert"
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        "text": "(5) Der Ausdruck „Renten“ bedeutet bestimmte Beträge, die",
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          {
            "bbox": [
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          {
            "bbox": [
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            ],
            "text": "Der"
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            "bbox": [
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            "text": "Ausdruck"
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            "text": "„Renten“"
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            "bbox": [
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            "text": "bedeutet"
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          {
            "bbox": [
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            ],
            "text": "bestimmte"
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          {
            "bbox": [
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            "text": "Beträge,"
          },
          {
            "bbox": [
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            "text": "die"
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        ]
      },
      {
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        "text": "regelmäßig zu festgesetzten Zeitpunkten lebenslang oder wäh-",
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          {
            "bbox": [
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            "text": "zu"
          },
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            "text": "festgesetzten"
          },
          {
            "bbox": [
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            "text": "Zeitpunkten"
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            "bbox": [
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            "text": "lebenslang"
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          {
            "bbox": [
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            "bbox": [
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            "text": "wäh-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-078",
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        "text": "rend eines bestimmten oder bestimmbaren Zeitabschnitts auf-",
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          {
            "bbox": [
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            ],
            "text": "rend"
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          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
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            "text": "oder"
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            "bbox": [
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            "text": "Zeitabschnitts"
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        "text": "grund einer Verpflichtung zahlbar sind, die diese Zahlungen als",
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            "text": "sind,"
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            "bbox": [
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            "text": "die"
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            "text": "diese"
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        "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-",
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            "text": "eine"
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            "text": "in"
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            "text": "Geld"
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        "text": "Artikel 7",
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            "text": "Studenten"
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            "text": "einer"
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        "text": "genannte Vertragspartei ansässig war, für seinen Unterhalt, sein",
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            "text": "genannte"
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            "bbox": [
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              269.667776,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              273.590176,
              648.2067,
              287.336576,
              655.5027
            ],
            "text": "erst"
          },
          {
            "bbox": [
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            "text": "-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-101",
        "source_page": 4,
        "text": "genannten Vertragspartei nicht besteuert werden, sofern diese",
        "words": [
          {
            "bbox": [
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            "text": "genannten"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              177.916952,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              214.578552,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              246.145752,
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              268.629752,
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            ],
            "text": "sofern"
          },
          {
            "bbox": [
              271.321752,
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            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-104",
        "source_page": 4,
        "text": "Zahlungen aus Quellen außerhalb dieser Vertragspartei stam-",
        "words": [
          {
            "bbox": [
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            "text": "Zahlungen"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "Quellen"
          },
          {
            "bbox": [
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            "text": "außerhalb"
          },
          {
            "bbox": [
              190.151352,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "stam-"
          }
        ]
      },
      {
        "bbox": [
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          81.539352,
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        ],
        "id": "pdf-004-line-105",
        "source_page": 4,
        "text": "men.",
        "words": [
          {
            "bbox": [
              63.747352,
              676.9083,
              81.539352,
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            ],
            "text": "men."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-107",
        "source_page": 4,
        "text": "Artikel 8",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "8"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-108",
        "source_page": 4,
        "text": "Verbundene Unternehmen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Verbundene"
          },
          {
            "bbox": [
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              721.7443
            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-110",
        "source_page": 4,
        "text": "(1) Wenn",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Wenn"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-112",
        "source_page": 4,
        "text": "a) ein Unternehmen einer Vertragspartei unmittelbar oder",
        "words": [
          {
            "bbox": [
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            ],
            "text": "a)"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-114",
        "source_page": 4,
        "text": "mittelbar an der Geschäftsleitung, der Kontrolle oder dem",
        "words": [
          {
            "bbox": [
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            "text": "mittelbar"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäftsleitung,"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-116",
        "source_page": 4,
        "text": "Kapital eines Unternehmens der anderen Vertragspartei be-",
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          {
            "bbox": [
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            ],
            "text": "Kapital"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "be-"
          }
        ]
      },
      {
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        "id": "pdf-004-line-118",
        "source_page": 4,
        "text": "teiligt ist oder",
        "words": [
          {
            "bbox": [
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            ],
            "text": "teiligt"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            "text": "oder"
          }
        ]
      },
      {
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        "source_page": 5,
        "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-",
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          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
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            ],
            "text": "dieselben"
          },
          {
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            ],
            "text": "Personen"
          },
          {
            "bbox": [
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            ],
            "text": "unmittelbar"
          },
          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "mittelbar"
          },
          {
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ge-"
          }
        ]
      },
      {
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        "id": "pdf-005-line-005",
        "source_page": 5,
        "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-",
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          {
            "bbox": [
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            ],
            "text": "schäftsleitung,"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Kapital"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-007",
        "source_page": 5,
        "text": "nehmens einer Vertragspartei und eines Unternehmens der",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nehmens"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              132.34254,
              95.91622,
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              201.86254,
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-009",
        "source_page": 5,
        "text": "anderen Vertragspartei beteiligt sind",
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          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "beteiligt"
          },
          {
            "bbox": [
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            ],
            "text": "sind"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-010",
        "source_page": 5,
        "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-",
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          {
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesen"
          },
          {
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            ],
            "text": "Fällen"
          },
          {
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "beiden"
          },
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            ],
            "text": "Unternehmen"
          },
          {
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            ],
            "text": "in"
          },
          {
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            ],
            "text": "ihren"
          },
          {
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            "text": "kaufmän-"
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        ]
      },
      {
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        "source_page": 5,
        "text": "nischen oder finanziellen Beziehungen an vereinbarte oder auf-",
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          {
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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"
          },
          {
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            "text": "vereinbarte"
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            "text": "oder"
          },
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            "text": "auf-"
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        ]
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        "id": "pdf-005-line-014",
        "source_page": 5,
        "text": "erlegte Bedingungen gebunden sind, die von denen abweichen,",
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            "text": "erlegte"
          },
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            ],
            "text": "Bedingungen"
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            ],
            "text": "gebunden"
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            ],
            "text": "sind,"
          },
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            ],
            "text": "die"
          },
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            ],
            "text": "von"
          },
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            "text": "denen"
          },
          {
            "bbox": [
              249.66214,
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            ],
            "text": "abweichen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-016",
        "source_page": 5,
        "text": "die unabhängige Unternehmen miteinander vereinbaren würden,",
        "words": [
          {
            "bbox": [
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              74.52646,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              76.49398,
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            ],
            "text": "unabhängige"
          },
          {
            "bbox": [
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              172.6279,
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              174.59542,
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              157.07526
            ],
            "text": "miteinander"
          },
          {
            "bbox": [
              218.31014,
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            ],
            "text": "vereinbaren"
          },
          {
            "bbox": [
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            ],
            "text": "würden,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-018",
        "source_page": 5,
        "text": "dürfen die Gewinne, die eines der Unternehmen ohne diese",
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          {
            "bbox": [
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            ],
            "text": "dürfen"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              180.8479,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "ohne"
          },
          {
            "bbox": [
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            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-020",
        "source_page": 5,
        "text": "Bedingungen erzielt hätte, wegen dieser Bedingungen aber nicht",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
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            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              135.58302,
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            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              157.57662,
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            ],
            "text": "wegen"
          },
          {
            "bbox": [
              183.01422,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
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            ],
            "text": "aber"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-022",
        "source_page": 5,
        "text": "erzielt hat, den Gewinnen dieses Unternehmens zugerechnet und",
        "words": [
          {
            "bbox": [
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            ],
            "text": "erzielt"
          },
          {
            "bbox": [
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
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            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-024",
        "source_page": 5,
        "text": "entsprechend besteuert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-025",
        "source_page": 5,
        "text": "(2) Beabsichtigt eine Vertragspartei, die Gewinne eines Unter-",
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          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Beabsichtigt"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              267.9771,
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            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-027",
        "source_page": 5,
        "text": "nehmens in Übereinstimmung mit den Grundsätzen des Absat-",
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          {
            "bbox": [
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            ],
            "text": "nehmens"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Grundsätzen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Absat-"
          }
        ]
      },
      {
        "bbox": [
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        "source_page": 5,
        "text": "zes 1 zu berichtigen, informiert sie das Unternehmen rechtzeitig",
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          {
            "bbox": [
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            ],
            "text": "zes"
          },
          {
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "berichtigen,"
          },
          {
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            ],
            "text": "informiert"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            "text": "rechtzeitig"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-031",
        "source_page": 5,
        "text": "über die beabsichtigte Maßnahme und gibt ihm die Gelegenheit,",
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          {
            "bbox": [
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            ],
            "text": "über"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "beabsichtigte"
          },
          {
            "bbox": [
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            ],
            "text": "Maßnahme"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "gibt"
          },
          {
            "bbox": [
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            ],
            "text": "ihm"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Gelegenheit,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-033",
        "source_page": 5,
        "text": "das andere Unternehmen zu informieren, damit dieses die Mög-",
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          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "informieren,"
          },
          {
            "bbox": [
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            ],
            "text": "damit"
          },
          {
            "bbox": [
              233.2315,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Mög-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-035",
        "source_page": 5,
        "text": "lichkeit hat, seinerseits die andere Vertragspartei zu unterrichten.",
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          {
            "bbox": [
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            ],
            "text": "lichkeit"
          },
          {
            "bbox": [
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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            ],
            "text": "seinerseits"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "unterrichten."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-037",
        "source_page": 5,
        "text": "Das Recht der informierenden Vertragspartei, die beabsichtigte",
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          {
            "bbox": [
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            ],
            "text": "Das"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "informierenden"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "beabsichtigte"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-039",
        "source_page": 5,
        "text": "Berichtigung vorzunehmen, bleibt hiervon jedoch unberührt.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Berichtigung"
          },
          {
            "bbox": [
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            ],
            "text": "vorzunehmen,"
          },
          {
            "bbox": [
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            ],
            "text": "bleibt"
          },
          {
            "bbox": [
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            ],
            "text": "hiervon"
          },
          {
            "bbox": [
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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              277.9067
            ],
            "text": "unberührt."
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-041",
        "source_page": 5,
        "text": "Artikel 9",
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          {
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            ],
            "text": "Artikel"
          },
          {
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            ],
            "text": "9"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-043",
        "source_page": 5,
        "text": "Verständigungsverfahren",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Verständigungsverfahren"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-045",
        "source_page": 5,
        "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen einer",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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              325.39622,
              94.3599,
              332.69222
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              97.21774,
              325.39622,
              112.30078,
              332.69222
            ],
            "text": "eine"
          },
          {
            "bbox": [
              115.15862,
              325.39622,
              140.78758,
              332.69222
            ],
            "text": "Person"
          },
          {
            "bbox": [
              143.64542,
              325.39622,
              155.52734,
              332.69222
            ],
            "text": "der"
          },
          {
            "bbox": [
              158.38518,
              325.39622,
              201.65134,
              332.69222
            ],
            "text": "Auffassung,"
          },
          {
            "bbox": [
              204.50918,
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              221.81622,
              332.69222
            ],
            "text": "dass"
          },
          {
            "bbox": [
              224.67406,
              325.39622,
              269.85814,
              332.69222
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              272.7159,
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              290.5519,
              332.69222
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          63.77934,
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        ],
        "id": "pdf-005-line-047",
        "source_page": 5,
        "text": "oder beider Vertragsparteien für sie zu einer Besteuerung führen",
        "words": [
          {
            "bbox": [
              63.77934,
              334.96318,
              80.04846,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              82.04102,
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              104.51614,
              342.25918
            ],
            "text": "beider"
          },
          {
            "bbox": [
              106.5087,
              334.96318,
              165.33382,
              342.25918
            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
              167.32638,
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              176.7883,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              178.78086,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              190.82742,
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              199.10638,
              342.25918
            ],
            "text": "zu"
          },
          {
            "bbox": [
              201.09894,
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              218.54294,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              220.5355,
              334.96318,
              265.9335,
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              267.92614,
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            ],
            "text": "führen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-049",
        "source_page": 5,
        "text": "werden, die diesem Abkommen nicht entspricht, so kann sie un-",
        "words": [
          {
            "bbox": [
              63.77926,
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              92.37006,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "entspricht,"
          },
          {
            "bbox": [
              236.7971,
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              245.36486,
              351.82614
            ],
            "text": "so"
          },
          {
            "bbox": [
              247.34222,
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            ],
            "text": "kann"
          },
          {
            "bbox": [
              266.5911,
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              276.6147,
              351.82614
            ],
            "text": "sie"
          },
          {
            "bbox": [
              278.59206,
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              290.55006,
              351.82614
            ],
            "text": "un-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-051",
        "source_page": 5,
        "text": "beschadet der nach dem innerstaatlichen Recht der betreffenden",
        "words": [
          {
            "bbox": [
              63.77942,
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              100.75702,
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            ],
            "text": "beschadet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              116.13302,
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              133.37262,
              361.39302
            ],
            "text": "nach"
          },
          {
            "bbox": [
              135.29142,
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              150.98982,
              361.39302
            ],
            "text": "dem"
          },
          {
            "bbox": [
              152.90862,
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              207.97062,
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            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              209.88942,
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              232.51702,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              245.97422,
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            ],
            "text": "betreffenden"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-053",
        "source_page": 5,
        "text": "Vertragspartei vorgesehenen Rechtsbehelfe ihren Fall der",
        "words": [
          {
            "bbox": [
              63.77942,
              363.6639,
              115.15246,
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              120.9795,
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              370.9599
            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
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              370.9599
            ],
            "text": "Rechtsbehelfe"
          },
          {
            "bbox": [
              236.32062,
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            ],
            "text": "ihren"
          },
          {
            "bbox": [
              260.13582,
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              272.84278,
              370.9599
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              278.66982,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-055",
        "source_page": 5,
        "text": "zuständigen Behörde der Vertragspartei, in der sie ansässig ist,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörde"
          },
          {
            "bbox": [
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              154.10422,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              156.45062,
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              208.89062,
              380.52686
            ],
            "text": "Vertragspartei,"
          },
          {
            "bbox": [
              211.23702,
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              217.46102,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              219.80742,
              373.23086,
              231.51142,
              380.52686
            ],
            "text": "der"
          },
          {
            "bbox": [
              233.85782,
              373.23086,
              243.92982,
              380.52686
            ],
            "text": "sie"
          },
          {
            "bbox": [
              246.27622,
              373.23086,
              277.68422,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              280.03062,
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            ],
            "text": "ist,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-057",
        "source_page": 5,
        "text": "unterbreiten. Der Fall muss innerhalb von drei Jahren nach der",
        "words": [
          {
            "bbox": [
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              109.1675,
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            ],
            "text": "unterbreiten."
          },
          {
            "bbox": [
              111.83998,
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              124.43934,
              390.09382
            ],
            "text": "Der"
          },
          {
            "bbox": [
              127.11182,
              382.79782,
              139.56286,
              390.09382
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              142.23534,
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              161.51838,
              390.09382
            ],
            "text": "muss"
          },
          {
            "bbox": [
              164.19086,
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              197.1163,
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            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
              199.78878,
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              212.83614,
              390.09382
            ],
            "text": "von"
          },
          {
            "bbox": [
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              228.99966,
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            ],
            "text": "drei"
          },
          {
            "bbox": [
              231.67214,
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            ],
            "text": "Jahren"
          },
          {
            "bbox": [
              258.66702,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              278.83854,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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          399.6607
        ],
        "id": "pdf-005-line-059",
        "source_page": 5,
        "text": "ersten Mitteilung der Maßnahme unterbreitet werden, die zu einer",
        "words": [
          {
            "bbox": [
              63.77838,
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              85.56334,
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            ],
            "text": "ersten"
          },
          {
            "bbox": [
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            ],
            "text": "Mitteilung"
          },
          {
            "bbox": [
              123.72062,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              137.16294,
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              176.57238,
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            ],
            "text": "Maßnahme"
          },
          {
            "bbox": [
              178.48622,
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            ],
            "text": "unterbreitet"
          },
          {
            "bbox": [
              220.62654,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              250.74966,
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              261.39014,
              399.6607
            ],
            "text": "die"
          },
          {
            "bbox": [
              263.3039,
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              271.50406,
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              273.41782,
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              399.6607
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-061",
        "source_page": 5,
        "text": "dem Abkommen nicht entsprechenden Besteuerung führt.",
        "words": [
          {
            "bbox": [
              63.7787,
              401.93158,
              79.6427,
              409.22758
            ],
            "text": "dem"
          },
          {
            "bbox": [
              81.8667,
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              122.9307,
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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              142.6427,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              144.8667,
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            ],
            "text": "entsprechenden"
          },
          {
            "bbox": [
              205.0347,
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              252.7467,
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            ],
            "text": "führt."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-063",
        "source_page": 5,
        "text": "(2) Hält die zuständige Behörde die Einwendung für begrün-",
        "words": [
          {
            "bbox": [
              72.28262,
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              80.87462,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.32262,
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              99.69062,
              424.82302
            ],
            "text": "Hält"
          },
          {
            "bbox": [
              102.2351,
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              113.0511,
              424.82302
            ],
            "text": "die"
          },
          {
            "bbox": [
              115.59558,
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              154.55558,
              424.82302
            ],
            "text": "zuständige"
          },
          {
            "bbox": [
              157.10006,
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              187.62006,
              424.82302
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              247.67702,
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            ],
            "text": "Einwendung"
          },
          {
            "bbox": [
              250.2215,
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              259.7015,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "begrün-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-065",
        "source_page": 5,
        "text": "det und ist sie selbst nicht in der Lage, eine befriedigende",
        "words": [
          {
            "bbox": [
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              75.5167,
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            ],
            "text": "det"
          },
          {
            "bbox": [
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              93.26174,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              105.66262,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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              119.8395,
              434.3899
            ],
            "text": "sie"
          },
          {
            "bbox": [
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              145.54758,
              434.3899
            ],
            "text": "selbst"
          },
          {
            "bbox": [
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              167.31854,
              434.3899
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              171.24542,
              427.0939,
              177.55846,
              434.3899
            ],
            "text": "in"
          },
          {
            "bbox": [
              181.48542,
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              193.36742,
              434.3899
            ],
            "text": "der"
          },
          {
            "bbox": [
              197.29438,
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              217.5063,
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            ],
            "text": "Lage,"
          },
          {
            "bbox": [
              221.43326,
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              236.5163,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              240.44318,
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            ],
            "text": "befriedigende"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-067",
        "source_page": 5,
        "text": "Lösung herbeizuführen, so wird sie sich bemühen, den Fall durch",
        "words": [
          {
            "bbox": [
              63.7791,
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              89.94222,
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            ],
            "text": "Lösung"
          },
          {
            "bbox": [
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              146.25694,
              443.95686
            ],
            "text": "herbeizuführen,"
          },
          {
            "bbox": [
              148.18558,
              436.66086,
              156.70462,
              443.95686
            ],
            "text": "so"
          },
          {
            "bbox": [
              158.63318,
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              173.66222,
              443.95686
            ],
            "text": "wird"
          },
          {
            "bbox": [
              175.59086,
              436.66086,
              185.51694,
              443.95686
            ],
            "text": "sie"
          },
          {
            "bbox": [
              187.44558,
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              201.7467,
              443.95686
            ],
            "text": "sich"
          },
          {
            "bbox": [
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              238.89262,
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            ],
            "text": "bemühen,"
          },
          {
            "bbox": [
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              254.16334,
              443.95686
            ],
            "text": "den"
          },
          {
            "bbox": [
              256.09198,
              436.66086,
              268.31302,
              443.95686
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              270.24166,
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            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-069",
        "source_page": 5,
        "text": "Verständigung mit der zuständigen Behörde der anderen Ver-",
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          {
            "bbox": [
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              116.39686,
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            ],
            "text": "Verständigung"
          },
          {
            "bbox": [
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              130.41182,
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            ],
            "text": "mit"
          },
          {
            "bbox": [
              133.15606,
              446.22774,
              145.01078,
              453.52374
            ],
            "text": "der"
          },
          {
            "bbox": [
              147.75494,
              446.22774,
              191.91686,
              453.52374
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              194.6611,
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              225.6335,
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            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              228.37766,
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              240.23238,
              453.52374
            ],
            "text": "der"
          },
          {
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            "text": "anderen"
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            "bbox": [
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            "text": "Ver-"
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      {
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        "text": "tragspartei so zu regeln, dass eine dem Abkommen nicht ent-",
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            "text": "zu"
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            "text": "eine"
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            "bbox": [
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            "text": "dem"
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            "text": "ent-"
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        "text": "sprechende Besteuerung vermieden wird. Die erzielte Verstän-",
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          {
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            "text": "Besteuerung"
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            "text": "vermieden"
          },
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            "text": "wird."
          },
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            "bbox": [
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            "text": "Die"
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            "text": "erzielte"
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        ]
      },
      {
        "bbox": [
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        "source_page": 5,
        "text": "digungsregelung ist ungeachtet der Fristen des innerstaatlichen",
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          {
            "bbox": [
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            "text": "digungsregelung"
          },
          {
            "bbox": [
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            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              192.49142,
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            ],
            "text": "Fristen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
              234.24726,
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            "text": "innerstaatlichen"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-077",
        "source_page": 5,
        "text": "Rechts der Vertragsparteien durchzuführen.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
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            "text": "durchzuführen."
          }
        ]
      },
      {
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        "text": "(3) Die zuständigen Behörden der Vertragsparteien können",
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          {
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            "text": "(3)"
          },
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            "text": "Die"
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            ],
            "text": "zuständigen"
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            ],
            "text": "Behörden"
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          {
            "bbox": [
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            ],
            "text": "der"
          },
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            "bbox": [
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            ],
            "text": "Vertragsparteien"
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            "bbox": [
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            "text": "können"
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        ]
      },
      {
        "bbox": [
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        "text": "zur Erzielung einer Verständigungsregelung im Sinne der Absät-",
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          {
            "bbox": [
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            "text": "zur"
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            "text": "Erzielung"
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            "text": "einer"
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            "bbox": [
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            "text": "Verständigungsregelung"
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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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            "text": "Absät-"
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      },
      {
        "bbox": [
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        "text": "ze 1 und 2 unmittelbar miteinander verkehren.",
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          {
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            "text": "ze"
          },
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            "text": "1"
          },
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            "text": "und"
          },
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            "bbox": [
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            "text": "2"
          },
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            "bbox": [
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            "text": "unmittelbar"
          },
          {
            "bbox": [
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            "text": "miteinander"
          },
          {
            "bbox": [
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        ]
      },
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        "text": "(4) Die zuständige Behörde einer Vertragspartei ist nicht ver-",
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          {
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            "text": "(4)"
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            "text": "Die"
          },
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            "bbox": [
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            "text": "zuständige"
          },
          {
            "bbox": [
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            "text": "Behörde"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "ver-"
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        ]
      },
      {
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        "text": "pflichtet, ein Verständigungsverfahren einzuleiten, wenn durch",
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          {
            "bbox": [
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            "text": "pflichtet,"
          },
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            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            "text": "Verständigungsverfahren"
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            "bbox": [
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            "text": "einzuleiten,"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
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        "source_page": 5,
        "text": "ein Gerichts- oder Verwaltungsverfahren endgültig festgestellt",
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          {
            "bbox": [
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            "text": "ein"
          },
          {
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            "text": "Gerichts-"
          },
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            ],
            "text": "oder"
          },
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            "text": "Verwaltungsverfahren"
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            "bbox": [
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            "text": "endgültig"
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          {
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            "text": "festgestellt"
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        ]
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        "text": "wurde, dass eines der betroffenen Unternehmen aufgrund von",
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          {
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            "text": "dass"
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            "bbox": [
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            "text": "eines"
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            "text": "der"
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            "text": "betroffenen"
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            "text": "Unternehmen"
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            "text": "aufgrund"
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      {
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        "text": "Handlungen, die eine Gewinnberichtigung nach Artikel 8 zur",
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            "text": "Handlungen,"
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            "text": "die"
          },
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            "text": "eine"
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          {
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            "text": "Gewinnberichtigung"
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            "text": "nach"
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            "text": "Artikel"
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            "text": "8"
          },
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            "text": "zur"
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        "source_page": 5,
        "text": "Folge haben, einen Verstoß begangen hat, der empfindlich zu",
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          {
            "bbox": [
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            "text": "Folge"
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            "text": "haben,"
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            "text": "einen"
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          {
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            "text": "Verstoß"
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            "text": "begangen"
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          {
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            ],
            "text": "hat,"
          },
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            "text": "der"
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            "text": "empfindlich"
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            "text": "zu"
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        "text": "bestrafen ist. Darüber hinaus ist die zuständige Behörde einer",
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            "text": "bestrafen"
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            "text": "ist."
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            "text": "Darüber"
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            "text": "hinaus"
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            "text": "ist"
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            "text": "die"
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            "text": "zuständige"
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            "text": "Behörde"
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            "bbox": [
              272.86142,
              592.2219,
              290.57182,
              599.5179
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          63.80062,
          601.7891,
          290.56142,
          609.0851
        ],
        "id": "pdf-005-line-099",
        "source_page": 5,
        "text": "Vertragspartei nicht verpflichtet, ein Verständigungsverfahren",
        "words": [
          {
            "bbox": [
              63.80062,
              601.7891,
              115.17102,
              609.0851
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              118.34862,
              601.7891,
              136.19182,
              609.0851
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              139.36942,
              601.7891,
              182.36302,
              609.0851
            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
              185.54062,
              601.7891,
              196.23822,
              609.0851
            ],
            "text": "ein"
          },
          {
            "bbox": [
              199.41582,
              601.7891,
              290.56142,
              609.0851
            ],
            "text": "Verständigungsverfahren"
          }
        ]
      },
      {
        "bbox": [
          63.78862,
          611.3563,
          290.55022,
          618.6523
        ],
        "id": "pdf-005-line-101",
        "source_page": 5,
        "text": "einzuleiten, wenn das Unternehmen die Dokumentations-",
        "words": [
          {
            "bbox": [
              63.78862,
              611.3563,
              104.90942,
              618.6523
            ],
            "text": "einzuleiten,"
          },
          {
            "bbox": [
              110.84062,
              611.3563,
              130.36302,
              618.6523
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              136.29422,
              611.3563,
              149.51182,
              618.6523
            ],
            "text": "das"
          },
          {
            "bbox": [
              155.44302,
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              204.79502,
              618.6523
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              210.72622,
              611.3563,
              221.71982,
              618.6523
            ],
            "text": "die"
          },
          {
            "bbox": [
              227.65102,
              611.3563,
              290.55022,
              618.6523
            ],
            "text": "Dokumentations-"
          }
        ]
      },
      {
        "bbox": [
          63.77742,
          620.9235,
          290.53022,
          628.2195
        ],
        "id": "pdf-005-line-103",
        "source_page": 5,
        "text": "und/oder Informationspflichten der berichtigenden Vertragspartei",
        "words": [
          {
            "bbox": [
              63.77742,
              620.9235,
              95.85662,
              628.2195
            ],
            "text": "und/oder"
          },
          {
            "bbox": [
              97.78382,
              620.9235,
              171.56782,
              628.2195
            ],
            "text": "Informationspflichten"
          },
          {
            "bbox": [
              173.49502,
              620.9235,
              185.05022,
              628.2195
            ],
            "text": "der"
          },
          {
            "bbox": [
              186.97742,
              620.9235,
              239.35422,
              628.2195
            ],
            "text": "berichtigenden"
          },
          {
            "bbox": [
              241.28142,
              620.9235,
              290.53022,
              628.2195
            ],
            "text": "Vertragspartei"
          }
        ]
      },
      {
        "bbox": [
          63.75982,
          630.4907,
          290.52222,
          637.7867
        ],
        "id": "pdf-005-line-105",
        "source_page": 5,
        "text": "nicht vor dem Zeitpunkt der Steuerfestsetzung, deren Gegen-",
        "words": [
          {
            "bbox": [
              63.75982,
              630.4907,
              81.54222,
              637.7867
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              84.28462,
              630.4907,
              95.68782,
              637.7867
            ],
            "text": "vor"
          },
          {
            "bbox": [
              98.43022,
              630.4907,
              114.44142,
              637.7867
            ],
            "text": "dem"
          },
          {
            "bbox": [
              117.18382,
              630.4907,
              151.56462,
              637.7867
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              154.30702,
              630.4907,
              166.15822,
              637.7867
            ],
            "text": "der"
          },
          {
            "bbox": [
              168.90062,
              630.4907,
              237.11182,
              637.7867
            ],
            "text": "Steuerfestsetzung,"
          },
          {
            "bbox": [
              239.85422,
              630.4907,
              260.59662,
              637.7867
            ],
            "text": "deren"
          },
          {
            "bbox": [
              263.33902,
              630.4907,
              290.52222,
              637.7867
            ],
            "text": "Gegen-"
          }
        ]
      },
      {
        "bbox": [
          63.75022,
          640.0579,
          194.88622,
          647.3539
        ],
        "id": "pdf-005-line-107",
        "source_page": 5,
        "text": "stand die Berichtigung ist, erfüllt hat.",
        "words": [
          {
            "bbox": [
              63.75022,
              640.0579,
              83.75822,
              647.3539
            ],
            "text": "stand"
          },
          {
            "bbox": [
              85.98222,
              640.0579,
              96.79822,
              647.3539
            ],
            "text": "die"
          },
          {
            "bbox": [
              99.02222,
              640.0579,
              144.35822,
              647.3539
            ],
            "text": "Berichtigung"
          },
          {
            "bbox": [
              146.58222,
              640.0579,
              157.10222,
              647.3539
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              159.32622,
              640.0579,
              179.17422,
              647.3539
            ],
            "text": "erfüllt"
          },
          {
            "bbox": [
              181.39822,
              640.0579,
              194.88622,
              647.3539
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          72.25422,
          655.6531,
          290.51342,
          662.9491
        ],
        "id": "pdf-005-line-109",
        "source_page": 5,
        "text": "(5) Die Vertragsparteien können sich auch auf andere Formen",
        "words": [
          {
            "bbox": [
              72.25422,
              655.6531,
              80.80142,
              662.9491
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              85.22702,
              655.6531,
              96.88622,
              662.9491
            ],
            "text": "Die"
          },
          {
            "bbox": [
              98.86542,
              655.6531,
              157.48942,
              662.9491
            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
              159.46862,
              655.6531,
              185.74062,
              662.9491
            ],
            "text": "können"
          },
          {
            "bbox": [
              187.71982,
              655.6531,
              202.17262,
              662.9491
            ],
            "text": "sich"
          },
          {
            "bbox": [
              204.15182,
              655.6531,
              221.57262,
              662.9491
            ],
            "text": "auch"
          },
          {
            "bbox": [
              223.55182,
              655.6531,
              234.61902,
              662.9491
            ],
            "text": "auf"
          },
          {
            "bbox": [
              236.59822,
              655.6531,
              261.23022,
              662.9491
            ],
            "text": "andere"
          },
          {
            "bbox": [
              263.20942,
              655.6531,
              290.51342,
              662.9491
            ],
            "text": "Formen"
          }
        ]
      },
      {
        "bbox": [
          63.74542,
          665.2203,
          276.20942,
          672.5163
        ],
        "id": "pdf-005-line-111",
        "source_page": 5,
        "text": "der Streitbeilegung einschließlich Schiedsverfahren einigen.",
        "words": [
          {
            "bbox": [
              63.74542,
              665.2203,
              75.44942,
              672.5163
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.67342,
              665.2203,
              131.60142,
              672.5163
            ],
            "text": "Streitbeilegung"
          },
          {
            "bbox": [
              133.82542,
              665.2203,
              181.68142,
              672.5163
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              183.90542,
              665.2203,
              246.12942,
              672.5163
            ],
            "text": "Schiedsverfahren"
          },
          {
            "bbox": [
              248.35342,
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              276.20942,
              672.5163
            ],
            "text": "einigen."
          }
        ]
      },
      {
        "bbox": [
          72.24942,
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          290.50862,
          688.1115
        ],
        "id": "pdf-005-line-113",
        "source_page": 5,
        "text": "(6) Die zuständigen Behörden der Vertragsparteien können",
        "words": [
          {
            "bbox": [
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              81.01902,
              688.1115
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              85.55582,
              680.8155,
              97.43742,
              688.1115
            ],
            "text": "Die"
          },
          {
            "bbox": [
              100.27422,
              680.8155,
              144.57022,
              688.1115
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              147.40702,
              680.8155,
              182.99662,
              688.1115
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              185.83342,
              680.8155,
              197.71502,
              688.1115
            ],
            "text": "der"
          },
          {
            "bbox": [
              200.55182,
              680.8155,
              260.84382,
              688.1115
            ],
            "text": "Vertragsparteien"
          },
          {
            "bbox": [
              263.68062,
              680.8155,
              290.50862,
              688.1115
            ],
            "text": "können"
          }
        ]
      },
      {
        "bbox": [
          63.73662,
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          290.49982,
          697.6787
        ],
        "id": "pdf-005-line-115",
        "source_page": 5,
        "text": "die vorstehenden Bestimmungen und Verfahren ändern oder",
        "words": [
          {
            "bbox": [
              63.73662,
              690.3827,
              74.73022,
              697.6787
            ],
            "text": "die"
          },
          {
            "bbox": [
              78.11582,
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              127.84462,
              697.6787
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              131.23022,
              690.3827,
              186.15902,
              697.6787
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              189.54462,
              690.3827,
              203.36222,
              697.6787
            ],
            "text": "und"
          },
          {
            "bbox": [
              206.74782,
              690.3827,
              241.82622,
              697.6787
            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
              245.21182,
              690.3827,
              270.55182,
              697.6787
            ],
            "text": "ändern"
          },
          {
            "bbox": [
              273.93742,
              690.3827,
              290.49982,
              697.6787
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.72782,
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          290.49422,
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        ],
        "id": "pdf-005-line-116",
        "source_page": 5,
        "text": "ergänzen, soweit dies für eine wirksamere Umsetzung der durch",
        "words": [
          {
            "bbox": [
              63.72782,
              699.9491,
              98.71022,
              707.2451
            ],
            "text": "ergänzen,"
          },
          {
            "bbox": [
              100.69662,
              699.9491,
              123.86862,
              707.2451
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              125.85502,
              699.9491,
              140.62542,
              707.2451
            ],
            "text": "dies"
          },
          {
            "bbox": [
              142.61182,
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              152.06142,
              707.2451
            ],
            "text": "für"
          },
          {
            "bbox": [
              154.04782,
              699.9491,
              168.81822,
              707.2451
            ],
            "text": "eine"
          },
          {
            "bbox": [
              170.80462,
              699.9491,
              211.69982,
              707.2451
            ],
            "text": "wirksamere"
          },
          {
            "bbox": [
              213.68622,
              699.9491,
              254.30862,
              707.2451
            ],
            "text": "Umsetzung"
          },
          {
            "bbox": [
              256.29502,
              699.9491,
              267.96862,
              707.2451
            ],
            "text": "der"
          },
          {
            "bbox": [
              269.95502,
              699.9491,
              290.49422,
              707.2451
            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
          63.72222,
          709.5163,
          197.94622,
          716.8123
        ],
        "id": "pdf-005-line-118",
        "source_page": 5,
        "text": "sie angestrebten Ziele erforderlich ist.",
        "words": [
          {
            "bbox": [
              63.72222,
              709.5163,
              73.79422,
              716.8123
            ],
            "text": "sie"
          },
          {
            "bbox": [
              76.01822,
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              123.13822,
              716.8123
            ],
            "text": "angestrebten"
          },
          {
            "bbox": [
              125.36222,
              709.5163,
              142.39422,
              716.8123
            ],
            "text": "Ziele"
          },
          {
            "bbox": [
              144.61822,
              709.5163,
              185.20222,
              716.8123
            ],
            "text": "erforderlich"
          },
          {
            "bbox": [
              187.42622,
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              197.94622,
              716.8123
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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          732.4075
        ],
        "id": "pdf-005-line-119",
        "source_page": 5,
        "text": "(7) Werden bei der Durchführung dieses Artikels personen -",
        "words": [
          {
            "bbox": [
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              80.97502,
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            ],
            "text": "(7)"
          },
          {
            "bbox": [
              85.50142,
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              113.74942,
              732.4075
            ],
            "text": "Werden"
          },
          {
            "bbox": [
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              127.46942,
              732.4075
            ],
            "text": "bei"
          },
          {
            "bbox": [
              130.21662,
              725.1115,
              142.07742,
              732.4075
            ],
            "text": "der"
          },
          {
            "bbox": [
              144.82462,
              725.1115,
              194.59102,
              732.4075
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              197.33822,
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              220.84222,
              732.4075
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              223.58942,
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              250.50622,
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            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              253.25342,
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              287.29022,
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            ],
            "text": "personen"
          },
          {
            "bbox": [
              287.366788,
              725.1115,
              290.478788,
              732.4075
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-122",
        "source_page": 5,
        "text": "bezogene Daten ausgetauscht, so ist Nummer 2 des Protokolls",
        "words": [
          {
            "bbox": [
              63.707588,
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              98.811588,
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            ],
            "text": "bezogene"
          },
          {
            "bbox": [
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              122.382788,
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            ],
            "text": "Daten"
          },
          {
            "bbox": [
              124.761988,
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            ],
            "text": "ausgetauscht,"
          },
          {
            "bbox": [
              177.525188,
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              186.117188,
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            ],
            "text": "so"
          },
          {
            "bbox": [
              188.496388,
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              196.792388,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
              199.171588,
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              230.003588,
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            ],
            "text": "Nummer"
          },
          {
            "bbox": [
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              236.830788,
              741.9747
            ],
            "text": "2"
          },
          {
            "bbox": [
              239.209988,
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              252.249988,
              741.9747
            ],
            "text": "des"
          },
          {
            "bbox": [
              254.629188,
              734.6787,
              290.477188,
              741.9747
            ],
            "text": "Protokolls"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-124",
        "source_page": 5,
        "text": "zum Abkommen vom 4. Juli 2008 zwischen der Regierung der",
        "words": [
          {
            "bbox": [
              63.705988,
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            ],
            "text": "zum"
          },
          {
            "bbox": [
              81.575588,
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              125.545188,
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            ],
            "text": "vom"
          },
          {
            "bbox": [
              143.718788,
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            ],
            "text": "4."
          },
          {
            "bbox": [
              153.118788,
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              165.359588,
              751.5419
            ],
            "text": "Juli"
          },
          {
            "bbox": [
              168.057988,
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              185.938788,
              751.5419
            ],
            "text": "2008"
          },
          {
            "bbox": [
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              751.5419
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              224.710788,
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              236.473988,
              751.5419
            ],
            "text": "der"
          },
          {
            "bbox": [
              239.172388,
              744.2459,
              276.001188,
              751.5419
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              278.699588,
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              290.462788,
              751.5419
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-126",
        "source_page": 5,
        "text": "Bundesrepublik Deutschland und der Regierung von Jersey über",
        "words": [
          {
            "bbox": [
              63.692388,
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              119.032388,
              761.1083
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              167.315588,
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              180.851588,
              761.1083
            ],
            "text": "und"
          },
          {
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        "text": "den Auskunftsaustausch in Steuersachen anzuwenden.",
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        "text": "Artikel 10",
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        "text": "Inkrafttreten",
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        "text": "(1) Dieses Abkommen tritt einen Monat nach dem Tag in",
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            "text": "Tag"
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            "text": "die"
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            "text": "einander"
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        "text": "gangs der letzten Notifikation.",
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            "text": "Dieses"
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            "text": "in"
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            "text": "dem"
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            "text": "29."
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            "text": "Au-"
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        "text": "gust 2014 erhoben werden;",
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        "text": "b) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die",
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            "text": "in"
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            "text": "Bezug"
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            "text": "auf"
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            "text": "in"
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            "text": "9"
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            "text": "Absatz"
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            "text": "1"
          },
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            "text": "genannte"
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            "text": "29."
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            "text": "August"
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        "text": "Artikel 11",
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            "text": "Artikel"
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            "text": "11"
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        "id": "pdf-006-line-030",
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        "text": "Kündigung",
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        "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von",
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            "text": "bleibt"
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          {
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            "text": "in"
          },
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            "text": "Kraft,"
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            "text": "es"
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            "bbox": [
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            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "von"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-006-line-034",
        "source_page": 6,
        "text": "einer Vertragspartei gekündigt wird.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            "text": "Vertragspartei"
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          {
            "bbox": [
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            "text": "gekündigt"
          },
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            "text": "wird."
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        ]
      },
      {
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        "text": "(2) Jede Vertragspartei kann das Abkommen nach Ablauf von",
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          {
            "bbox": [
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            "text": "(2)"
          },
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            ],
            "text": "Jede"
          },
          {
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            ],
            "text": "Vertragspartei"
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          {
            "bbox": [
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            ],
            "text": "kann"
          },
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            "text": "das"
          },
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            "text": "Abkommen"
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            "text": "nach"
          },
          {
            "bbox": [
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            "text": "Ablauf"
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            "text": "von"
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        ]
      },
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        "text": "fünf Jahren ab seinem Inkrafttreten unter Einhaltung einer Frist",
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          {
            "bbox": [
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            "text": "fünf"
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            "text": "Jahren"
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            "text": "ab"
          },
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            "bbox": [
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            ],
            "text": "seinem"
          },
          {
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            "text": "Inkrafttreten"
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            "text": "unter"
          },
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            "text": "Einhaltung"
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            "text": "einer"
          },
          {
            "bbox": [
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            "text": "Frist"
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        ]
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      {
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        "source_page": 6,
        "text": "von sechs Monaten zum Ende eines Kalenderjahrs schriftlich",
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            "text": "von"
          },
          {
            "bbox": [
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            "text": "sechs"
          },
          {
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            ],
            "text": "Monaten"
          },
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            ],
            "text": "Ende"
          },
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            "bbox": [
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            ],
            "text": "eines"
          },
          {
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            "text": "Kalenderjahrs"
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            "text": "schriftlich"
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      },
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        "text": "kündigen. In diesem Fall ist das Abkommen in beiden Vertrags-",
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            "text": "kündigen."
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            "text": "In"
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            ],
            "text": "diesem"
          },
          {
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            "text": "Fall"
          },
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            "text": "ist"
          },
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            ],
            "text": "das"
          },
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            "text": "Abkommen"
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            "text": "in"
          },
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            "text": "beiden"
          },
          {
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            "text": "Vertrags-"
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        ]
      },
      {
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        "source_page": 6,
        "text": "parteien nicht mehr anzuwenden",
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            "text": "parteien"
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            "text": "nicht"
          },
          {
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            "text": "mehr"
          },
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            "bbox": [
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            "text": "anzuwenden"
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        ]
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        "text": "a) in Bezug auf Steuern, die für Zeiträume ab dem 1. Januar des",
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          {
            "bbox": [
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            "text": "a)"
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            ],
            "text": "in"
          },
          {
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            "text": "Bezug"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern,"
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            ],
            "text": "die"
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            ],
            "text": "für"
          },
          {
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            "text": "Zeiträume"
          },
          {
            "bbox": [
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            ],
            "text": "ab"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "1."
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          {
            "bbox": [
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            ],
            "text": "Januar"
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            ],
            "text": "des"
          }
        ]
      },
      {
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        "text": "Kalenderjahrs erhoben werden, das dem Kündigungsjahr",
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          {
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            ],
            "text": "Kalenderjahrs"
          },
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            ],
            "text": "erhoben"
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            ],
            "text": "werden,"
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            ],
            "text": "das"
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            ],
            "text": "dem"
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          {
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            "text": "Kündigungsjahr"
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        ]
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      {
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        "source_page": 6,
        "text": "folgt;",
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          {
            "bbox": [
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            "text": "folgt;"
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        ]
      },
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        "text": "b) in Bezug auf in Artikel 9 Absatz 1 genannte Verfahren, die",
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            "text": "b)"
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            ],
            "text": "in"
          },
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            ],
            "text": "Bezug"
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          {
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            ],
            "text": "auf"
          },
          {
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            ],
            "text": "in"
          },
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            ],
            "text": "Artikel"
          },
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            ],
            "text": "9"
          },
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            "text": "Absatz"
          },
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            ],
            "text": "1"
          },
          {
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            "text": "genannte"
          },
          {
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            ],
            "text": "Verfahren,"
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            "text": "die"
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        ]
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        "id": "pdf-006-line-055",
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        "text": "Veranlagungszeiträume betreffen, die dem Kündigungsjahr",
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          {
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            "text": "Veranlagungszeiträume"
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            ],
            "text": "betreffen,"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Kündigungsjahr"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-006-line-057",
        "source_page": 6,
        "text": "folgen.",
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          {
            "bbox": [
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            ],
            "text": "folgen."
          }
        ]
      },
      {
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        "source_page": 6,
        "text": "(3) Ungeachtet des Absatzes 1 tritt dieses Abkommen am Tag",
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          {
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            "text": "(3)"
          },
          {
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            ],
            "text": "Ungeachtet"
          },
          {
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              140.78468,
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            ],
            "text": "des"
          },
          {
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            ],
            "text": "Absatzes"
          },
          {
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              409.52758
            ],
            "text": "1"
          },
          {
            "bbox": [
              183.40548,
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            ],
            "text": "tritt"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
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          {
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            ],
            "text": "Abkommen"
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          {
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            ],
            "text": "am"
          },
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            "text": "Tag"
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        ]
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      {
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        "id": "pdf-006-line-061",
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        "text": "der Kündigung des Abkommens vom 4. Juli 2008 zwischen der",
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          {
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "Kündigung"
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            ],
            "text": "des"
          },
          {
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            ],
            "text": "Abkommens"
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            ],
            "text": "vom"
          },
          {
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            ],
            "text": "4."
          },
          {
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            ],
            "text": "Juli"
          },
          {
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            ],
            "text": "2008"
          },
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            ],
            "text": "zwischen"
          },
          {
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            ],
            "text": "der"
          }
        ]
      },
      {
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        "id": "pdf-006-line-063",
        "source_page": 6,
        "text": "Regierung der Bundesrepublik Deutschland und der Regierung",
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          {
            "bbox": [
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            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              102.97404,
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            ],
            "text": "der"
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        "text": "Kraft, ohne dass es einer Kündigung bedarf.",
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