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            "text": "to"
          },
          {
            "bbox": [
              424.77956,
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            "text": "persons"
          },
          {
            "bbox": [
              456.56252,
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            "text": "who"
          },
          {
            "bbox": [
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            "text": "are"
          },
          {
            "bbox": [
              488.5774,
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            "text": "residents"
          },
          {
            "bbox": [
              524.46612,
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            "text": "of"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-002-line-036",
        "source_page": 2,
        "text": "one or both of the Contracting Parties.",
        "words": [
          {
            "bbox": [
              304.70484,
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              318.04084,
              493.04298
            ],
            "text": "one"
          },
          {
            "bbox": [
              320.26484,
              485.74698,
              327.52084,
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            "text": "or"
          },
          {
            "bbox": [
              329.74484,
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            ],
            "text": "both"
          },
          {
            "bbox": [
              348.27284,
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            ],
            "text": "of"
          },
          {
            "bbox": [
              357.45684,
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            "text": "the"
          },
          {
            "bbox": [
              370.94484,
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            "text": "Contracting"
          },
          {
            "bbox": [
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            "text": "Parties."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-002-line-038",
        "source_page": 2,
        "text": "Article 2",
        "words": [
          {
            "bbox": [
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              514.52994
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.33876,
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            "text": "2"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-002-line-040",
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        "text": "Taxes Covered",
        "words": [
          {
            "bbox": [
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            "text": "Taxes"
          },
          {
            "bbox": [
              414.45476,
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            "text": "Covered"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-002-line-042",
        "source_page": 2,
        "text": "1. This Agreement shall apply to taxes on income.",
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          {
            "bbox": [
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            "text": "1."
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          {
            "bbox": [
              324.32884,
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            "text": "This"
          },
          {
            "bbox": [
              341.36884,
              534.59298,
              380.48884,
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            "text": "Agreement"
          },
          {
            "bbox": [
              382.71284,
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            "text": "shall"
          },
          {
            "bbox": [
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            "text": "apply"
          },
          {
            "bbox": [
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            "text": "to"
          },
          {
            "bbox": [
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            "text": "taxes"
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            "text": "on"
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          {
            "bbox": [
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            "text": "income."
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        "text": "2. The existing taxes to which this Agreement shall apply are",
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            "text": "2."
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            "text": "The"
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          {
            "bbox": [
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            "text": "existing"
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            "text": "taxes"
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          {
            "bbox": [
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            "text": "to"
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            "text": "which"
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            "text": "this"
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            "text": "Agreement"
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            "text": "shall"
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            "text": "apply"
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            "text": "are"
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        ]
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      {
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        "text": "in particular:",
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            "text": "in"
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            "text": "particular:"
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        "text": "a) in the case of the Federal Republic of Germany:",
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            "text": "a)"
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            "text": "in"
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            "text": "the"
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            "text": "case"
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            "text": "of"
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            "text": "the"
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            "text": "Federal"
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            "text": "Republic"
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            "text": "of"
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        "text": "the income tax (Einkommensteuer),",
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            "bbox": [
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            "text": "the"
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            "text": "income"
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          {
            "bbox": [
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            "text": "tax"
          },
          {
            "bbox": [
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            "text": "(Einkommensteuer),"
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      },
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        "id": "pdf-002-line-052",
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        "text": "the corporation tax (Körperschaftsteuer) and",
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          {
            "bbox": [
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            "text": "the"
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          {
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            "text": "corporation"
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            "text": "tax"
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            "text": "(Körperschaftsteuer)"
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        "text": "the trade tax (Gewerbesteuer),",
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            "text": "the"
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            "text": "trade"
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          {
            "bbox": [
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            "text": "tax"
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        "text": "including the supplements levied thereon;",
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            "text": "including"
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            "text": "the"
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            "text": "supplements"
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            "text": "levied"
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            "text": "in"
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            "text": "the"
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            "text": "case"
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            "text": "of"
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            "text": "Jersey:"
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        "id": "pdf-002-line-060",
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        "text": "the income tax.",
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          {
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            "text": "the"
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          {
            "bbox": [
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            "text": "income"
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        "text": "3. The Agreement shall apply also to any identical or substan-",
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            "text": "3."
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            "text": "The"
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            "text": "Agreement"
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            "text": "shall"
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            "text": "apply"
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            "text": "also"
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            "text": "to"
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            "text": "any"
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            "text": "identical"
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            "text": "or"
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            "text": "substan-"
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        "text": "tially similar taxes that are imposed after the date of signature of",
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            "text": "tially"
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            "text": "similar"
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            "text": "taxes"
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            "text": "that"
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            "text": "are"
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            "text": "imposed"
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            "text": "after"
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            "text": "the"
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            "text": "date"
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            "text": "of"
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            "text": "signature"
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        "text": "the Agreement in addition to, or in place of, the existing taxes.",
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            "text": "the"
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            "text": "Agreement"
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            "text": "in"
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            "bbox": [
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            "text": "addition"
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            "text": "to,"
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            "bbox": [
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            "text": "or"
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            "text": "in"
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            "text": "place"
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            "text": "of,"
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            "text": "the"
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          {
            "bbox": [
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            "text": "existing"
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          {
            "bbox": [
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        "text": "The competent authorities of the Contracting Parties shall notify",
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            "text": "The"
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            "text": "of"
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            "text": "the"
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            "text": "Contracting"
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            "text": "Parties"
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            "text": "shall"
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            "text": "notify"
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        "text": "each other of any significant changes that have been made in",
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            "text": "each"
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            "text": "other"
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            "text": "of"
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            "text": "any"
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            "text": "significant"
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            "text": "changes"
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            "text": "that"
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        "text": "their respective taxation laws.",
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            "text": "their"
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            "text": "respective"
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        "text": "Article 3",
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        "text": "Income Covered",
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        "text": "This Agreement shall apply to items of income dealt with in",
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            "text": "Agreement"
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            "text": "shall"
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            "text": "apply"
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            "text": "to"
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            "text": "income"
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        "text": "Articles 6 to 8.",
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            "text": "6"
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            "text": "8."
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            "text": "4"
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        "text": "General Definitions",
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            "text": "1."
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            "text": "purposes"
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            "text": "of"
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            "text": "this"
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            "text": "Agreement,"
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            "text": "the"
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            "text": "which"
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            "text": "tax"
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        "text": "Republic of Germany is in force;",
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        "text": "c) “Jersey”, when used in a geographical sense, means the",
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            "text": "c)"
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            "text": "“Jersey”,"
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            "text": "sense,"
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            "text": "the"
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        "text": "Bailiwick of Jersey, including its territorial sea;",
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            "text": "its"
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            "text": "territorial"
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            "text": "sea;"
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            "text": "the"
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            "text": "Resources"
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            "text": "ter"
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            "text": "his"
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        "text": "e) “person” includes an individual, a company and any other",
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            "text": "individual,"
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            "text": "a"
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            "text": "any"
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            "text": "of"
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        "text": "f) “company” means any body corporate or any entity that is",
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            "text": "corporate"
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            "text": "entity"
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            "text": "that"
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        "text": "treated as a body corporate for tax purposes;",
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            "text": "treated"
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            "text": "as"
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        "text": "g) “enterprise” applies to the carrying on of any business;",
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            "text": "“enterprise”"
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        "text": "i) “enterprise of a Contracting Party” and “enterprise of the other",
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        "text": "Contracting Party” mean respectively an enterprise carried",
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        "text": "context otherwise requires, have the meaning that it has at that",
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        "text": "time under the law of that Contracting Party for the purposes of",
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          },
          {
            "bbox": [
              461.636763,
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              474.455323,
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            "text": "any"
          },
          {
            "bbox": [
              477.161403,
              522.42126,
              508.065083,
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            "text": "meaning"
          },
          {
            "bbox": [
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              522.42126,
              531.520283,
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            "text": "under"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-082",
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        "text": "the applicable tax laws of that Contracting Party prevailing over",
        "words": [
          {
            "bbox": [
              304.745323,
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              316.009323,
              539.28414
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            "text": "the"
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          {
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            "text": "applicable"
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          {
            "bbox": [
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              368.249163,
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            "text": "tax"
          },
          {
            "bbox": [
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            "text": "laws"
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          {
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            "text": "of"
          },
          {
            "bbox": [
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              411.932923,
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            "text": "that"
          },
          {
            "bbox": [
              414.200843,
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              456.128843,
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            "text": "Contracting"
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          {
            "bbox": [
              458.396763,
              531.98814,
              477.060763,
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            "text": "Party"
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          {
            "bbox": [
              479.328683,
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            "text": "prevailing"
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          {
            "bbox": [
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            "text": "over"
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        ]
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      {
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        "source_page": 3,
        "text": "a meaning given to the term under other laws of that Contracting",
        "words": [
          {
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            "text": "a"
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            "text": "meaning"
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            "bbox": [
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            "text": "given"
          },
          {
            "bbox": [
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            "text": "to"
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            "text": "the"
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            "text": "term"
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            "text": "other"
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          {
            "bbox": [
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            "text": "laws"
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          {
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            "text": "of"
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          {
            "bbox": [
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            "text": "that"
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          {
            "bbox": [
              489.965483,
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              531.520683,
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            "text": "Contracting"
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      },
      {
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        "id": "pdf-003-line-086",
        "source_page": 3,
        "text": "Party.",
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          {
            "bbox": [
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      {
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        "text": "Article 5",
        "words": [
          {
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            "text": "Article"
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            "text": "5"
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      {
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        "id": "pdf-003-line-090",
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        "text": "Residence",
        "words": [
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            "text": "Residence"
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      {
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        "text": "1. For the purposes of this Agreement, the term “resident of",
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          {
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            "text": "the"
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          {
            "bbox": [
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            "text": "purposes"
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          {
            "bbox": [
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            "text": "of"
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          {
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            "text": "this"
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            "text": "Agreement,"
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            "bbox": [
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            "text": "the"
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          {
            "bbox": [
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            "text": "term"
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          {
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        "id": "pdf-003-line-094",
        "source_page": 3,
        "text": "a Contracting Party” means any person who, under the laws of",
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          {
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          {
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            "text": "Contracting"
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            "text": "Party”"
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            "text": "means"
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            "text": "any"
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            "text": "person"
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            "text": "who,"
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            "text": "the"
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            "text": "laws"
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        "id": "pdf-003-line-096",
        "source_page": 3,
        "text": "that Contracting Party, is liable to tax therein by reason of his",
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          {
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            "text": "that"
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          {
            "bbox": [
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            "text": "Contracting"
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          {
            "bbox": [
              366.824203,
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              388.054603,
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            "text": "Party,"
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            "text": "is"
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            "text": "liable"
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            "text": "to"
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            "text": "tax"
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            "text": "therein"
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            "text": "by"
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            "text": "reason"
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            "text": "his"
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        "id": "pdf-003-line-098",
        "source_page": 3,
        "text": "domicile, residence, place of management or any other criterion",
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          {
            "bbox": [
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              397.665083,
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            "text": "place"
          },
          {
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            "text": "of"
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          {
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            "text": "management"
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            "text": "or"
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            "text": "any"
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            "text": "other"
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          {
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            "text": "criterion"
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      {
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        "text": "of a similar nature. This term, however, does not include any per-",
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            "text": "of"
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            "text": "a"
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            "text": "similar"
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            "text": "nature."
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            "text": "This"
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            "bbox": [
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            "text": "term,"
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            "text": "however,"
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            "text": "does"
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            "text": "not"
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            "text": "include"
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            "bbox": [
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            "text": "any"
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          {
            "bbox": [
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            "text": "per-"
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        "id": "pdf-003-line-102",
        "source_page": 3,
        "text": "son who is liable to tax in the territory of that Contracting Party",
        "words": [
          {
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            "text": "son"
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            "text": "who"
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          {
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            "text": "is"
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            "text": "liable"
          },
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            "bbox": [
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            ],
            "text": "to"
          },
          {
            "bbox": [
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            "text": "tax"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
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            "text": "the"
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          {
            "bbox": [
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            "text": "territory"
          },
          {
            "bbox": [
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            "text": "of"
          },
          {
            "bbox": [
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            ],
            "text": "that"
          },
          {
            "bbox": [
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              510.388443,
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            ],
            "text": "Contracting"
          },
          {
            "bbox": [
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              656.44582
            ],
            "text": "Party"
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      },
      {
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        "id": "pdf-003-line-104",
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        "text": "in respect only of income from sources in that Contracting Party",
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          {
            "bbox": [
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            "text": "in"
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          {
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            "text": "respect"
          },
          {
            "bbox": [
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            "text": "only"
          },
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            "text": "of"
          },
          {
            "bbox": [
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            ],
            "text": "income"
          },
          {
            "bbox": [
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            ],
            "text": "from"
          },
          {
            "bbox": [
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              442.766603,
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            ],
            "text": "sources"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "that"
          },
          {
            "bbox": [
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            ],
            "text": "Contracting"
          },
          {
            "bbox": [
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              531.518203,
              666.01262
            ],
            "text": "Party"
          }
        ]
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      {
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        "id": "pdf-003-line-106",
        "source_page": 3,
        "text": "or capital situated therein.",
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          {
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            "text": "or"
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          {
            "bbox": [
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            "text": "capital"
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          {
            "bbox": [
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            "text": "situated"
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            "text": "therein."
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        "text": "2. Where by reason of the provisions of paragraph 1 an indi-",
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            "text": "Where"
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            "text": "by"
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            "text": "reason"
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            "text": "of"
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            "text": "the"
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            "text": "provisions"
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            "text": "of"
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            "text": "paragraph"
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          {
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            "text": "1"
          },
          {
            "bbox": [
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              513.319723,
              699.2111
            ],
            "text": "an"
          },
          {
            "bbox": [
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              531.518843,
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            ],
            "text": "indi-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-111",
        "source_page": 3,
        "text": "vidual is a resident of both Contracting Parties, then his status",
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          {
            "bbox": [
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              325.820443,
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            ],
            "text": "vidual"
          },
          {
            "bbox": [
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            ],
            "text": "is"
          },
          {
            "bbox": [
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            ],
            "text": "a"
          },
          {
            "bbox": [
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            "text": "resident"
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          {
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            ],
            "text": "of"
          },
          {
            "bbox": [
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            ],
            "text": "both"
          },
          {
            "bbox": [
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            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              448.701563,
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              475.707803,
              708.77798
            ],
            "text": "Parties,"
          },
          {
            "bbox": [
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            ],
            "text": "then"
          },
          {
            "bbox": [
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            "text": "his"
          },
          {
            "bbox": [
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            "text": "status"
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        ]
      },
      {
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        "id": "pdf-003-line-112",
        "source_page": 3,
        "text": "shall be determined as follows:",
        "words": [
          {
            "bbox": [
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            "text": "shall"
          },
          {
            "bbox": [
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            ],
            "text": "be"
          },
          {
            "bbox": [
              334.531563,
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            "text": "determined"
          },
          {
            "bbox": [
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            "text": "as"
          },
          {
            "bbox": [
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            "text": "follows:"
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        ]
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        "id": "pdf-003-line-114",
        "source_page": 3,
        "text": "a) he shall be deemed to be a resident only of the Contracting",
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          {
            "bbox": [
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            "text": "a)"
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          {
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            "text": "he"
          },
          {
            "bbox": [
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            "text": "shall"
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          {
            "bbox": [
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            "text": "be"
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          {
            "bbox": [
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            ],
            "text": "deemed"
          },
          {
            "bbox": [
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            ],
            "text": "to"
          },
          {
            "bbox": [
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            ],
            "text": "be"
          },
          {
            "bbox": [
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            ],
            "text": "a"
          },
          {
            "bbox": [
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            "text": "resident"
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          {
            "bbox": [
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            "text": "only"
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            "text": "of"
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          {
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            "text": "the"
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            "bbox": [
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            "text": "Contracting"
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        "text": "Party in which he has a permanent home available to him; if",
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            "text": "in"
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            "text": "he"
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            "text": "has"
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            "text": "a"
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            "text": "permanent"
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            "text": "home"
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            "text": "available"
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            "text": "to"
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          {
            "bbox": [
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            "text": "him;"
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            "text": "if"
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        "text": "he has a permanent home available to him in both Con -",
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            "text": "he"
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            "text": "has"
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            "text": "a"
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            "text": "permanent"
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            "text": "home"
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            "text": "to"
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            "text": "him"
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            "text": "in"
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            "text": "both"
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            "text": "Con"
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        "text": "tracting Parties, he shall be deemed to be a resident only of",
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            "text": "Parties,"
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            "text": "he"
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          {
            "bbox": [
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            "text": "shall"
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            "text": "be"
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            "text": "be"
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        "text": "interests cannot be determined, or if he has not a permanent",
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          {
            "bbox": [
              441.511672,
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              445.650072,
              93.64678
            ],
            "text": "if"
          },
          {
            "bbox": [
              447.646072,
              86.35078,
              456.384472,
              93.64678
            ],
            "text": "he"
          },
          {
            "bbox": [
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              86.35078,
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            ],
            "text": "has"
          },
          {
            "bbox": [
              473.109272,
              86.35078,
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              93.64678
            ],
            "text": "not"
          },
          {
            "bbox": [
              486.654072,
              86.35078,
              490.950072,
              93.64678
            ],
            "text": "a"
          },
          {
            "bbox": [
              492.946072,
              86.35078,
              531.437272,
              93.64678
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
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          95.91774,
          531.441912,
          103.21374
        ],
        "id": "pdf-004-line-008",
        "source_page": 4,
        "text": "home available to him in either Contracting Party, he shall be",
        "words": [
          {
            "bbox": [
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              95.91774,
              337.542952,
              103.21374
            ],
            "text": "home"
          },
          {
            "bbox": [
              339.530952,
              95.91774,
              370.678152,
              103.21374
            ],
            "text": "available"
          },
          {
            "bbox": [
              372.666152,
              95.91774,
              379.764552,
              103.21374
            ],
            "text": "to"
          },
          {
            "bbox": [
              381.752472,
              95.91774,
              394.773272,
              103.21374
            ],
            "text": "him"
          },
          {
            "bbox": [
              396.761272,
              95.91774,
              402.971672,
              103.21374
            ],
            "text": "in"
          },
          {
            "bbox": [
              404.959672,
              95.91774,
              424.891672,
              103.21374
            ],
            "text": "either"
          },
          {
            "bbox": [
              426.879672,
              95.91774,
              468.671592,
              103.21374
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              470.659512,
              95.91774,
              491.479512,
              103.21374
            ],
            "text": "Party,"
          },
          {
            "bbox": [
              493.467512,
              95.91774,
              502.197912,
              103.21374
            ],
            "text": "he"
          },
          {
            "bbox": [
              504.185912,
              95.91774,
              520.427512,
              103.21374
            ],
            "text": "shall"
          },
          {
            "bbox": [
              522.415512,
              95.91774,
              531.441912,
              103.21374
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          317.424072,
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        ],
        "id": "pdf-004-line-010",
        "source_page": 4,
        "text": "deemed to be a resident only of the Contracting Party in",
        "words": [
          {
            "bbox": [
              317.424072,
              105.48462,
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              112.78062
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              350.334552,
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              357.535592,
              112.78062
            ],
            "text": "to"
          },
          {
            "bbox": [
              360.800872,
              105.48462,
              369.929912,
              112.78062
            ],
            "text": "be"
          },
          {
            "bbox": [
              373.195272,
              105.48462,
              377.491272,
              112.78062
            ],
            "text": "a"
          },
          {
            "bbox": [
              380.756632,
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              112.78062
            ],
            "text": "resident"
          },
          {
            "bbox": [
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              428.471832,
              112.78062
            ],
            "text": "only"
          },
          {
            "bbox": [
              431.737112,
              105.48462,
              438.786072,
              112.78062
            ],
            "text": "of"
          },
          {
            "bbox": [
              442.051432,
              105.48462,
              453.493432,
              112.78062
            ],
            "text": "the"
          },
          {
            "bbox": [
              456.758792,
              105.48462,
              499.576712,
              112.78062
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              502.841992,
              105.48462,
              521.862072,
              112.78062
            ],
            "text": "Party"
          },
          {
            "bbox": [
              525.127272,
              105.48462,
              531.440232,
              112.78062
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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          433.008232,
          122.3475
        ],
        "id": "pdf-004-line-012",
        "source_page": 4,
        "text": "which he has an habitual abode;",
        "words": [
          {
            "bbox": [
              317.424232,
              115.0515,
              338.456232,
              122.3475
            ],
            "text": "which"
          },
          {
            "bbox": [
              340.680232,
              115.0515,
              349.424232,
              122.3475
            ],
            "text": "he"
          },
          {
            "bbox": [
              351.648232,
              115.0515,
              364.392232,
              122.3475
            ],
            "text": "has"
          },
          {
            "bbox": [
              366.616232,
              115.0515,
              375.360232,
              122.3475
            ],
            "text": "an"
          },
          {
            "bbox": [
              377.584232,
              115.0515,
              405.888232,
              122.3475
            ],
            "text": "habitual"
          },
          {
            "bbox": [
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              122.3475
            ],
            "text": "abode;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-014",
        "source_page": 4,
        "text": "c) if he has an habitual abode in both Contracting Parties or in",
        "words": [
          {
            "bbox": [
              304.668472,
              129.88614,
              311.036472,
              137.18214
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.424312,
              129.88614,
              321.568312,
              137.18214
            ],
            "text": "if"
          },
          {
            "bbox": [
              323.931192,
              129.88614,
              332.675192,
              137.18214
            ],
            "text": "he"
          },
          {
            "bbox": [
              335.038072,
              129.88614,
              347.782072,
              137.18214
            ],
            "text": "has"
          },
          {
            "bbox": [
              350.144952,
              129.88614,
              358.888952,
              137.18214
            ],
            "text": "an"
          },
          {
            "bbox": [
              361.251832,
              129.88614,
              389.555832,
              137.18214
            ],
            "text": "habitual"
          },
          {
            "bbox": [
              391.918712,
              129.88614,
              414.590712,
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            ],
            "text": "abode"
          },
          {
            "bbox": [
              416.953592,
              129.88614,
              423.177592,
              137.18214
            ],
            "text": "in"
          },
          {
            "bbox": [
              425.540472,
              129.88614,
              441.844472,
              137.18214
            ],
            "text": "both"
          },
          {
            "bbox": [
              444.207352,
              129.88614,
              486.135352,
              137.18214
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              488.498232,
              129.88614,
              513.234232,
              137.18214
            ],
            "text": "Parties"
          },
          {
            "bbox": [
              515.597112,
              129.88614,
              522.853112,
              137.18214
            ],
            "text": "or"
          },
          {
            "bbox": [
              525.215992,
              129.88614,
              531.439992,
              137.18214
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          317.424152,
          139.45302,
          531.438472,
          146.74902
        ],
        "id": "pdf-004-line-016",
        "source_page": 4,
        "text": "neither of them, the competent authorities of the Contracting",
        "words": [
          {
            "bbox": [
              317.424152,
              139.45302,
              341.755992,
              146.74902
            ],
            "text": "neither"
          },
          {
            "bbox": [
              343.738152,
              139.45302,
              350.678792,
              146.74902
            ],
            "text": "of"
          },
          {
            "bbox": [
              352.661032,
              139.45302,
              372.895752,
              146.74902
            ],
            "text": "them,"
          },
          {
            "bbox": [
              374.877912,
              139.45302,
              386.103192,
              146.74902
            ],
            "text": "the"
          },
          {
            "bbox": [
              388.085512,
              139.45302,
              426.467032,
              146.74902
            ],
            "text": "competent"
          },
          {
            "bbox": [
              428.449352,
              139.45302,
              465.591672,
              146.74902
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              467.573832,
              139.45302,
              474.514472,
              146.74902
            ],
            "text": "of"
          },
          {
            "bbox": [
              476.496712,
              139.45302,
              487.721992,
              146.74902
            ],
            "text": "the"
          },
          {
            "bbox": [
              489.704312,
              139.45302,
              531.438472,
              146.74902
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          317.424312,
          149.01998,
          509.032312,
          156.31598
        ],
        "id": "pdf-004-line-018",
        "source_page": 4,
        "text": "Parties shall settle the question by mutual agreement.",
        "words": [
          {
            "bbox": [
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              342.160312,
              156.31598
            ],
            "text": "Parties"
          },
          {
            "bbox": [
              344.384312,
              149.01998,
              360.680312,
              156.31598
            ],
            "text": "shall"
          },
          {
            "bbox": [
              362.904312,
              149.01998,
              382.312312,
              156.31598
            ],
            "text": "settle"
          },
          {
            "bbox": [
              384.536312,
              149.01998,
              395.800312,
              156.31598
            ],
            "text": "the"
          },
          {
            "bbox": [
              398.024312,
              149.01998,
              428.848312,
              156.31598
            ],
            "text": "question"
          },
          {
            "bbox": [
              431.072312,
              149.01998,
              439.816312,
              156.31598
            ],
            "text": "by"
          },
          {
            "bbox": [
              442.040312,
              149.01998,
              466.352312,
              156.31598
            ],
            "text": "mutual"
          },
          {
            "bbox": [
              468.576312,
              149.01998,
              509.032312,
              156.31598
            ],
            "text": "agreement."
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        ]
      },
      {
        "bbox": [
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          433.750472,
          188.58894
        ],
        "id": "pdf-004-line-021",
        "source_page": 4,
        "text": "Article 6",
        "words": [
          {
            "bbox": [
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              181.42094,
              427.078472,
              188.58894
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.302472,
              181.42094,
              433.750472,
              188.58894
            ],
            "text": "6"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-023",
        "source_page": 4,
        "text": "Pensions and Annuities",
        "words": [
          {
            "bbox": [
              373.466472,
              196.2555,
              408.426472,
              203.4235
            ],
            "text": "Pensions"
          },
          {
            "bbox": [
              410.650472,
              196.2555,
              424.874472,
              203.4235
            ],
            "text": "and"
          },
          {
            "bbox": [
              427.098472,
              196.2555,
              462.642472,
              203.4235
            ],
            "text": "Annuities"
          }
        ]
      },
      {
        "bbox": [
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          211.09006,
          531.439352,
          218.38606
        ],
        "id": "pdf-004-line-025",
        "source_page": 4,
        "text": "1. Pensions and other similar remuneration in consideration",
        "words": [
          {
            "bbox": [
              313.172552,
              211.09006,
              319.870552,
              218.38606
            ],
            "text": "1."
          },
          {
            "bbox": [
              324.344552,
              211.09006,
              357.270552,
              218.38606
            ],
            "text": "Pensions"
          },
          {
            "bbox": [
              359.965352,
              211.09006,
              373.505352,
              218.38606
            ],
            "text": "and"
          },
          {
            "bbox": [
              376.200152,
              211.09006,
              394.824152,
              218.38606
            ],
            "text": "other"
          },
          {
            "bbox": [
              397.518952,
              211.09006,
              420.786952,
              218.38606
            ],
            "text": "similar"
          },
          {
            "bbox": [
              423.481752,
              211.09006,
              471.039752,
              218.38606
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              473.734552,
              211.09006,
              479.984552,
              218.38606
            ],
            "text": "in"
          },
          {
            "bbox": [
              482.679352,
              211.09006,
              531.439352,
              218.38606
            ],
            "text": "consideration"
          }
        ]
      },
      {
        "bbox": [
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          531.439561,
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        ],
        "id": "pdf-004-line-027",
        "source_page": 4,
        "text": "of past employment or annuities paid to a resident of a Con -",
        "words": [
          {
            "bbox": [
              304.668712,
              220.65694,
              311.717672,
              227.95294
            ],
            "text": "of"
          },
          {
            "bbox": [
              314.670312,
              220.65694,
              330.497352,
              227.95294
            ],
            "text": "past"
          },
          {
            "bbox": [
              333.449992,
              220.65694,
              378.570872,
              227.95294
            ],
            "text": "employment"
          },
          {
            "bbox": [
              381.523512,
              220.65694,
              388.868472,
              227.95294
            ],
            "text": "or"
          },
          {
            "bbox": [
              391.821032,
              220.65694,
              424.540952,
              227.95294
            ],
            "text": "annuities"
          },
          {
            "bbox": [
              427.493512,
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              443.320552,
              227.95294
            ],
            "text": "paid"
          },
          {
            "bbox": [
              446.273192,
              220.65694,
              453.474232,
              227.95294
            ],
            "text": "to"
          },
          {
            "bbox": [
              456.426792,
              220.65694,
              460.722792,
              227.95294
            ],
            "text": "a"
          },
          {
            "bbox": [
              463.675432,
              220.65694,
              493.042392,
              227.95294
            ],
            "text": "resident"
          },
          {
            "bbox": [
              495.995032,
              220.65694,
              503.043992,
              227.95294
            ],
            "text": "of"
          },
          {
            "bbox": [
              505.996632,
              220.65694,
              510.292632,
              227.95294
            ],
            "text": "a"
          },
          {
            "bbox": [
              513.245272,
              220.65694,
              528.239272,
              227.95294
            ],
            "text": "Con"
          },
          {
            "bbox": [
              528.327561,
              220.65694,
              531.439561,
              227.95294
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          304.668761,
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        ],
        "id": "pdf-004-line-029",
        "source_page": 4,
        "text": "tracting Party shall be taxable only by that Contracting Party.",
        "words": [
          {
            "bbox": [
              304.668761,
              230.22398,
              331.780761,
              237.51998
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              334.004761,
              230.22398,
              352.668761,
              237.51998
            ],
            "text": "Party"
          },
          {
            "bbox": [
              354.892761,
              230.22398,
              371.188761,
              237.51998
            ],
            "text": "shall"
          },
          {
            "bbox": [
              373.412761,
              230.22398,
              382.452761,
              237.51998
            ],
            "text": "be"
          },
          {
            "bbox": [
              384.676761,
              230.22398,
              410.748761,
              237.51998
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              412.972761,
              230.22398,
              427.788761,
              237.51998
            ],
            "text": "only"
          },
          {
            "bbox": [
              430.012761,
              230.22398,
              438.756761,
              237.51998
            ],
            "text": "by"
          },
          {
            "bbox": [
              440.980761,
              230.22398,
              454.764761,
              237.51998
            ],
            "text": "that"
          },
          {
            "bbox": [
              456.988761,
              230.22398,
              498.916761,
              237.51998
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              501.140761,
              230.22398,
              522.028761,
              237.51998
            ],
            "text": "Party."
          }
        ]
      },
      {
        "bbox": [
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          254.6255,
          531.441641,
          261.9215
        ],
        "id": "pdf-004-line-032",
        "source_page": 4,
        "text": "2. Notwithstanding the provisions of paragraph 1, pensions",
        "words": [
          {
            "bbox": [
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              254.6255,
              319.886441,
              261.9215
            ],
            "text": "2."
          },
          {
            "bbox": [
              324.376041,
              254.6255,
              383.478441,
              261.9215
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              386.188841,
              254.6255,
              397.536041,
              261.9215
            ],
            "text": "the"
          },
          {
            "bbox": [
              400.246441,
              254.6255,
              437.212841,
              261.9215
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              439.923241,
              254.6255,
              446.924841,
              261.9215
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.635241,
              254.6255,
              486.712041,
              261.9215
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              489.422441,
              254.6255,
              496.136041,
              261.9215
            ],
            "text": "1,"
          },
          {
            "bbox": [
              498.846441,
              254.6255,
              531.441641,
              261.9215
            ],
            "text": "pensions"
          }
        ]
      },
      {
        "bbox": [
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          531.443081,
          271.48838
        ],
        "id": "pdf-004-line-034",
        "source_page": 4,
        "text": "and other remuneration paid under the social security legislation",
        "words": [
          {
            "bbox": [
              304.668921,
              264.19238,
              318.138041,
              271.48838
            ],
            "text": "and"
          },
          {
            "bbox": [
              320.130201,
              264.19238,
              338.612521,
              271.48838
            ],
            "text": "other"
          },
          {
            "bbox": [
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            "text": "remuneration"
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          {
            "bbox": [
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            "text": "paid"
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          {
            "bbox": [
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            "text": "under"
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            "bbox": [
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            "text": "the"
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          {
            "bbox": [
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            "text": "social"
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          {
            "bbox": [
              465.762441,
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            "text": "security"
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          {
            "bbox": [
              495.688841,
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            "text": "legislation"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-036",
        "source_page": 4,
        "text": "of a Contracting Party shall be taxable only by that Contracting",
        "words": [
          {
            "bbox": [
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            "text": "of"
          },
          {
            "bbox": [
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            "text": "a"
          },
          {
            "bbox": [
              320.773561,
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            "text": "Contracting"
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          {
            "bbox": [
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            "text": "Party"
          },
          {
            "bbox": [
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            "text": "shall"
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            "bbox": [
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            "text": "be"
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            "text": "only"
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          {
            "bbox": [
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            "text": "that"
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          {
            "bbox": [
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            "text": "Contracting"
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        ]
      },
      {
        "bbox": [
          304.669321,
          283.3263,
          325.557321,
          290.6223
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        "id": "pdf-004-line-038",
        "source_page": 4,
        "text": "Party.",
        "words": [
          {
            "bbox": [
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            "text": "Party."
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-040",
        "source_page": 4,
        "text": "3. Any pension paid by, or out of funds created by, a Con-",
        "words": [
          {
            "bbox": [
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            "text": "3."
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          {
            "bbox": [
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            "text": "Any"
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          {
            "bbox": [
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            "text": "pension"
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          {
            "bbox": [
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            "text": "paid"
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          {
            "bbox": [
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            "text": "by,"
          },
          {
            "bbox": [
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            "text": "or"
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          {
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            "text": "out"
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          {
            "bbox": [
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            "text": "of"
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          {
            "bbox": [
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            "text": "funds"
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          {
            "bbox": [
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            "text": "created"
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          {
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            "text": "by,"
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          {
            "bbox": [
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            "text": "a"
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          {
            "bbox": [
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            "text": "Con-"
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      },
      {
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          315.02374
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        "id": "pdf-004-line-042",
        "source_page": 4,
        "text": "tracting Party, a Land, a political subdivision or a local authority",
        "words": [
          {
            "bbox": [
              304.670361,
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              331.782361,
              315.02374
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            "text": "tracting"
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          {
            "bbox": [
              334.043481,
              307.72774,
              354.931481,
              315.02374
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            "text": "Party,"
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            "bbox": [
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            "text": "a"
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            "bbox": [
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            "bbox": [
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            "text": "or"
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            "bbox": [
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            "text": "a"
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          {
            "bbox": [
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              497.916441,
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          {
            "bbox": [
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              307.72774,
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            "text": "authority"
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        ]
      },
      {
        "bbox": [
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          531.442441,
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        "id": "pdf-004-line-044",
        "source_page": 4,
        "text": "thereof or some other legal entity under public law of that Con-",
        "words": [
          {
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            "text": "legal"
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        "id": "pdf-004-line-046",
        "source_page": 4,
        "text": "tracting Party to an individual in respect of services rendered to",
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          {
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            "bbox": [
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        "id": "pdf-004-line-048",
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        "text": "that Contracting Party, Land, political subdivision or local author-",
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            "text": "provisions"
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            "text": "paragraph"
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            "text": "1,"
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        "source_page": 4,
        "text": "or non-recurrent payments made by one of the Contracting Par-",
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          {
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              311.925001,
              425.52758
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            "text": "payments"
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            "text": "made"
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            "text": "by"
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            "text": "one"
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            "text": "of"
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            "text": "the"
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          {
            "bbox": [
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            ],
            "text": "Contracting"
          },
          {
            "bbox": [
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            "text": "Par-"
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        ]
      },
      {
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        "id": "pdf-004-line-062",
        "source_page": 4,
        "text": "ties or a political subdivision thereof to a person resident in the",
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            "bbox": [
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              317.265321,
              435.09454
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            "text": "ties"
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            "bbox": [
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            "text": "a"
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            "text": "to"
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            "bbox": [
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            "text": "a"
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            "text": "person"
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            "text": "resident"
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            "text": "in"
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            "text": "the"
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        "text": "other Contracting Party as compensation for political persecution",
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          {
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            "text": "other"
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            "text": "Contracting"
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            "text": "Party"
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            "text": "as"
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            "text": "compensation"
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            "text": "for"
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        "text": "or for an injury or damage sustained as a result of war (including",
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            "text": "for"
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            "text": "an"
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            "text": "damage"
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            "text": "result"
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            "text": "war"
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        "id": "pdf-004-line-068",
        "source_page": 4,
        "text": "restitution payments) or of military or civil alternative service or",
        "words": [
          {
            "bbox": [
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            "text": "restitution"
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            "text": "or"
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            "text": "of"
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            "text": "military"
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            "text": "civil"
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            "text": "alternative"
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            "text": "service"
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        "text": "of a crime, vaccination or a similar event shall be taxable only by",
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            "text": "of"
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            "text": "a"
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            "text": "vaccination"
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            "bbox": [
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            "text": "a"
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            "text": "similar"
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            "text": "event"
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            "text": "shall"
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            "text": "be"
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            "text": "only"
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        "id": "pdf-004-line-072",
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        "text": "the first-mentioned Contracting Party.",
        "words": [
          {
            "bbox": [
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            "text": "the"
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            "text": "Contracting"
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            "text": "The"
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            "text": "term"
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            "text": "“annuities”"
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            "text": "certain"
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            "text": "amounts"
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            "text": "peri-"
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            "text": "stated"
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            "text": "times,"
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            "text": "or"
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            "text": "for"
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            "text": "a"
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        "id": "pdf-004-line-079",
        "source_page": 4,
        "text": "period of time, under an obligation to make the payments in",
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            "text": "of"
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            "text": "time,"
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          {
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            "text": "under"
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            "text": "an"
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          {
            "bbox": [
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            "text": "obligation"
          },
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            "bbox": [
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            "text": "to"
          },
          {
            "bbox": [
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            "text": "make"
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            "bbox": [
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            "text": "the"
          },
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            "bbox": [
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            "text": "payments"
          },
          {
            "bbox": [
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            ],
            "text": "in"
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        ]
      },
      {
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        "id": "pdf-004-line-081",
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        "text": "return for adequate and full consideration in money or money’s",
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          {
            "bbox": [
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            "text": "return"
          },
          {
            "bbox": [
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            ],
            "text": "for"
          },
          {
            "bbox": [
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              373.897801,
              536.03142
            ],
            "text": "adequate"
          },
          {
            "bbox": [
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              389.845721,
              536.03142
            ],
            "text": "and"
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            "text": "full"
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            "text": "consideration"
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "money"
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          {
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            ],
            "text": "or"
          },
          {
            "bbox": [
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            "text": "money’s"
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        ]
      },
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        "id": "pdf-004-line-083",
        "source_page": 4,
        "text": "worth.",
        "words": [
          {
            "bbox": [
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              327.186281,
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            ],
            "text": "worth."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-086",
        "source_page": 4,
        "text": "Article 7",
        "words": [
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            "bbox": [
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              427.084121,
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            ],
            "text": "Article"
          },
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            "text": "7"
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      },
      {
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        "id": "pdf-004-line-088",
        "source_page": 4,
        "text": "Students",
        "words": [
          {
            "bbox": [
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              592.7059
            ],
            "text": "Students"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-090",
        "source_page": 4,
        "text": "Payments which a student or business apprentice who is or",
        "words": [
          {
            "bbox": [
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              348.923961,
              607.66846
            ],
            "text": "Payments"
          },
          {
            "bbox": [
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            ],
            "text": "which"
          },
          {
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            ],
            "text": "a"
          },
          {
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            ],
            "text": "student"
          },
          {
            "bbox": [
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            "text": "or"
          },
          {
            "bbox": [
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          {
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            "text": "apprentice"
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          {
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        "text": "was immediately before visiting a Contracting Party a resident of",
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            "text": "before"
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          {
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          },
          {
            "bbox": [
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            "text": "Contracting"
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          {
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              485.732041,
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            "text": "Party"
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            "text": "resident"
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        "id": "pdf-004-line-094",
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        "text": "the other Contracting Party and who is present in the first-men-",
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            "text": "other"
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          {
            "bbox": [
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            ],
            "text": "Contracting"
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          {
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            "text": "and"
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            "text": "who"
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          {
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        "text": "tioned Contracting Party solely for the purpose of his education",
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            "text": "Party"
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        "text": "or training receives for the purpose of his maintenance, edu -",
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        "text": "cation or training shall not be taxed by that Contracting Party,",
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          {
            "bbox": [
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            "bbox": [
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        "text": "1. Where:",
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            "text": "1."
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        ]
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        "id": "pdf-004-line-113",
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        "text": "a) an enterprise of a Contracting Party participates directly or",
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            "text": "an"
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        "text": "mented notwithstanding any time limits in the domestic law of",
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            "text": "in"
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            "text": "the"
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            "text": "domestic"
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            "text": "law"
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        "text": "the Contracting Parties.",
        "words": [
          {
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            "text": "the"
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            "bbox": [
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            "text": "Contracting"
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            "text": "Parties."
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        "text": "3. The competent authorities of the Contracting Parties may",
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            "bbox": [
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            "text": "3."
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            "text": "The"
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            "text": "competent"
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            "bbox": [
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            "text": "authorities"
          },
          {
            "bbox": [
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            "text": "of"
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            "text": "the"
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            "bbox": [
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            "text": "Contracting"
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            "bbox": [
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            "text": "Parties"
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            "bbox": [
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            "text": "may"
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        "text": "communicate with each other directly for the purpose of reaching",
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            "text": "with"
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            "text": "each"
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            "text": "directly"
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            "text": "for"
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            "bbox": [
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            "text": "the"
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            "text": "purpose"
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            "text": "of"
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            "text": "reaching"
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        "text": "an agreement in the sense of the preceding paragraphs.",
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            "bbox": [
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            "text": "an"
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            "bbox": [
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            "text": "agreement"
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            "text": "in"
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          {
            "bbox": [
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            "text": "the"
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            "bbox": [
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            "text": "sense"
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            "bbox": [
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            ],
            "text": "of"
          },
          {
            "bbox": [
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            "text": "the"
          },
          {
            "bbox": [
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            "text": "preceding"
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        "text": "4. The competent authority of a Contracting Party shall not be",
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            "text": "4."
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            "text": "The"
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            "text": "competent"
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            "text": "authority"
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            "text": "of"
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            "text": "a"
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          {
            "bbox": [
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            "text": "Contracting"
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            "text": "Party"
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            "text": "shall"
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            "text": "be"
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        "id": "pdf-005-line-088",
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        "text": "obliged to initiate the mutual agreement procedure where legal",
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            "text": "obliged"
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            "text": "to"
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            "text": "initiate"
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            "text": "agreement"
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            "text": "procedure"
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            "bbox": [
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        "text": "or administrative proceedings have resulted in a final ruling that",
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            "text": "proceedings"
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            "text": "have"
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            "text": "resulted"
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            "text": "in"
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            "text": "a"
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            "text": "final"
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            "bbox": [
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        "text": "by actions giving rise to an adjustment of transfers of profits un-",
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          {
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            "text": "by"
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            "text": "actions"
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          {
            "bbox": [
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            "text": "giving"
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            "text": "rise"
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            "text": "to"
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            "text": "an"
          },
          {
            "bbox": [
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            "text": "adjustment"
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            "text": "of"
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            "text": "transfers"
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            "text": "of"
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            "bbox": [
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            ],
            "text": "un-"
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        ]
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      {
        "bbox": [
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        "id": "pdf-005-line-094",
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        "text": "der Article 8 one of the enterprises concerned is liable to a seri-",
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            "text": "der"
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            "text": "Article"
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            "text": "8"
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            "text": "one"
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            "text": "of"
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            "text": "the"
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            "text": "enterprises"
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          {
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            "text": "concerned"
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            "text": "is"
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            "bbox": [
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            "text": "to"
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            "text": "a"
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            "text": "seri-"
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        "id": "pdf-005-line-096",
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        "text": "ous penalty. In addition, the competent authority of a Contracting",
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          {
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              317.512915,
              589.95214
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            "text": "ous"
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          {
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            "text": "penalty."
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            "text": "In"
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          {
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              387.943235,
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            "text": "addition,"
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            "text": "the"
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          {
            "bbox": [
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            "text": "competent"
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          {
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            "text": "of"
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          {
            "bbox": [
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            "text": "a"
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          {
            "bbox": [
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            "text": "Contracting"
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        ]
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        "text": "Party shall not be obliged to initiate the mutual agreement pro-",
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            "text": "Party"
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            "text": "not"
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            "text": "be"
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            "text": "obliged"
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            "text": "to"
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            "text": "initiate"
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            "bbox": [
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        "text": "7. If, in carrying out the provisions of this Article, personal",
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        "text": "data shall be exchanged, the provisions of paragraph 2 of the",
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        "text": "ment of the Federal Republic of Germany and the Government",
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        "text": "cle 9 which are initiated after 29 August 2014.",
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        "text": "Article 11",
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        "text": "Termination",
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